The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-03-21

Section los provides that the common
council, by three-fourths vote of ali
the members of each body, may levy
an annual tax upon all property in the
city taxable under the laws of this
state to and for the specific purpos IS
which are enumerated in twenty-five
subdivisions of this section. These
subdivisions, of course, include all the
city departments
Section 100 provides that the levy
shall be made by the common council
on or before Oct. 10 of each year, anu
the same shall be in force upon the tax
duplicates for the county and collected
with the county and state taxes.
Section 107 prescribes the mode in
which the city comptroller and city
treasurer shall keep in their books sep
arate and distinct accounts for each OF
the several divisions. of taxes shown
in the tax estimate Of the then current
year.
The section also provides that the
surplus of any years receipts over ex-
penditures in any particular fund may
be carried forward to the same fund
of the succeeding year.
Then follow a number Of sections
prescribing the duties Of the county
auditor and county treasurer in the
matter of the city's accounts.
Section 10 makes it the duty of the
city comptroller in auditing and adjust
ing claims and accounts to designae
and specify upon each claim, demand
and account the particular fund or &C
] count as said fund or account is shown
| by the last tax estimate, and the tax
levy based thereon, then made, out of
/ which the same shall be paid, and no
claim, demand or account shall be
audited or adjusted by him, or report
ed to the council until there shall be
sufficient money in the treasury to the
credit Of the particular fund or ac-
count, out Of which the same is paya-
/ BILE to pay the same, as well as other
unpaid claims before that time audited
and enrolled against such fund.
! POWER TO CONTRACT DEBT.
/ Section 112 provides that, where city
limits have been extended, the eXemp-
ton from taxation heretofore made in
connection herewith shall not be
deemed to be affected by this act.
Section 11S provides that neither of the de-
partments respectively of the city, nor any
officer thereof, except the board OF educa-
! ton and the library board shall have any
power or authority to make any contract or
to create any debt against the city before the
/ common council of the city shall have au-
thorzed the same, twO-thirds (2-3) Of each
chamber voting therefor; and no committee
of the common council officer thereof shall
allow approve any claim in favor Of any
person or corporation for any purpose what
unless the creating of such claim the in
curing Of such Indebtedness shall have been
previously authorized by the common coun-
ell.
Section 100 provides that any wllful neglect
or refusal the part of the city treasurer,
the city comptroller, the city clerk, the county
auditor, or the county treasurer to perform
the duties required in This act, or any Vo;e
act of any member Of the common council
or sa officers, or Oher officers Of the city,
made, done or given with the wi,ful intent
10 I ho t-icio1 -Of+ 10 flo 4
I vert the funds raised by taxation or pledged
by ordinances to a specified purpose, is here
by declared to be malfeasance in office. and,
upon conviction thereof such officer shall be
removed from office and be punished by a
fine not exceed ng five thousand dollars
($5,0G0(. or by imprisonment not exceeding
three 81 years.
! Sections 121. 122, 1913 and 1874 prescribe
! the duties of the city comptroller the
| conference committee and the common
| council in the ma tier of preparing, con-
sidering and fixing the tax estimate
Tor each year.
Section 125 provides for the manner
and time of issuing the tax certificates
of Indebtedness. Like the Bell charter
1t provides that no power shall exist to
issue certificates for any of the funda
exceeding 80 per cent of the amount
named in the tax estimate to be COL
lected for the use and benefit Of said
fund. and said certificates may be is
sued and renewed from time to time if
necessary, but no certificates shall be
issued to become due and payable later
than Dec. 81 of the year succeeding the
year in which said tax estimate was
I made, and said certificates shall not be
sold for less than par and accrued in
terest, and shall not draw a greater
rate Of interest than per cent per an
mum. The certificates shall be number
ed consecutiVely and be of the denomi-
nation of 500 CT multiple thereof, but
not exceeding $1,000 each.
DIVERSION OF FUNDS.
Section 1926 provides that no money
belonging to any separate fund shall be
borrowed or diverted to the use of any
other fund or for any other purpose,
and neither the common council nor
| any officer, board or department of said
| city, shall have any power to author,
| ize the city treasurer to divert any of
! said separate funds or money from the
| specific purposes for which the same
were estimated, levied, collected and
! credited, as aforesaid; or to borrow or
! transfer any balance or portion of one
! of the said funds to the credit of an
| other fund, except that in case there is
at any time a surplus of cash to the
| credit of any separate fund. three
fCurthS of each chamber of the COM
/
| iZe said surplus cash to be invested
| temporarily in the purchase of certi-
| ficates of any other fund. provided
! however that whenever in the opinion
! of the common council it becomes nee
essary so to do and said council shall
| authorize the same any of the funds
! of the city, except funds collected on
| account of special assessments, and eX-
cept funds collected for the support Of
! the free schools of the CITY NAV he
| transferred to the account of the fund
designated for the payment of the prin-
! cipal and interest of the bonded indebt-
! edness of the city
Section l27. Any city coming under the
! operation of this act notwithstanding any
| Imitation on its bonded Indebtedness there
| tofore existing, shall have the power to issue
| its bonds to take up any floating indebted
| ness of said city which shall have been in
! CURED prior to the first QSO dav of January
next after the act became operative in such
! city, and including the floating indebtedness
| of any school district embraced within the
! limits of said city. Such floating indebted
/ ness shall be construed to include all obliga-
! tons not represented by long time bonds and
! shall include certificates of indebtedness is
sued in anticipation of tax levies.
Such bonds shall be first authorized by the
common council of the city and shall be in
such denominations and bear such rate of
interest as said council may provide. and
/ shall run not longer than thirty 800 wears
/ from the date Of issue and shall bear interest
coupons payable semi-annually The honds
shall state on their face the general purpose
I for which they are issued, and the date of
/ the resolution of the council authorizinp tho
! same, 1t being the intent of this section to
authorize any such city to fund all indebted
ness incurred by it, or the school district
| within its boundaries. prior to the first OsO
| day of January next after this act becomes
| operative in such city. in order that all tenn
| porary or short time obligations NAV he
provided fer without encroaching for past