The San Francisco call., 1898-03-30
ARTICLE III.
FINANCE AND TAXATION.
Eevytng of Taxes.
CHAPTER L

shall send to the Supervisors an esti- mate In writing of the amount of ex- pepdttura, specifying in detail the ob- 3ects thereof, required in their respec- tive departments offices, boards and s commissions, including a statement of the salaries of their subordinates. Du- picates of these estimates shall be sent at the same time to the Auditor. Sec. ?. On or b~fore the first Monday of May in each year the Auditor shall transmit to the Supervisors an estimate of the probable expenditures of the City and County government for the next ensuing fiscal year, stating the amount required to meet the interest and sinking funds for all outstanding funded debts, and the wants of all the departments of the municipal govern ment in detail, and showing specifically the amount necessary to be apportfon- s'ed to each fund in the treasury; also !: an estimate of the amount Of income from fines, licenses and other sources of revenue, exclusive of taxes upon property, and the probable amount re- ouired to be levied and raised by taxa tlons
 Sec 8. The Supervisors shall meet % annually between the first Monday of May and the first Monday of June, and by.e vote of a majority of all the mem bers thereof make a budget Of the amounts estimated to be required to ray the expenses of conducting the public business. of the Citv and County forst next ensuing fiscal year. The budget shall be prepared in such de- tail as to the aggregate sum and the items thereof allowed to each depart rnent, office, board or commission. as ,. the Supervisors shall deem advisable.
 Before finally determining upon the budget, the Supervisors shall fix such sufficient lime or times as may be =necessary to allow the taxpayers to be heard in regard thereto, and the Super vfsors shall attend at the time or times so appointed for such hearing
 Sec. A. Any item in said budget may, within ten days, be vetoed in whole or fin part by the Mayor, and it shall re- oufre fifteen votes of the Supervisors to overcome such veto. Action thereon must be taken before the last Monday of JzEse-
 After the final estimate Is made in accordance herewith, it shall be signed by the Mayor and the Clerk of the Su- pervisors. and II several sums shall then be appropriated for the ensuing fiscal year to the several purposes and depaTtmef1ts thereon named The esti- mate shall be filed in the office of the " Auditor.
 "A Sec. 5. The Supervisors must cause A be raised annually according to law, and collected by tax, the amounts so appropriated less the amounts re- ceived from fines, licenses and other sources of revenue.
 Sec. 6. Except as otherwise pro V10eG m InlS IlO 6IAOA be drawn from the treasury unless Tn consequence of appropriations made by the Supervisors and upon warrants duly drawn thereon by the Auditor
 Sec. '. No warrant shall be drawn except upon an unexhausted specific appropriation.
 Sec. 6. The Supervisors may appro- rrfate thirty-six thousand dollars a year for urgent necessities not other wise provided for h. law. No money
 oI% a1nrOrr1a O finYl unless authorized by ave-sixth vote of all the members of the Board of Supervisors and approved by the Mayor.
 Sec. g It shall not be lawful for the Supervisors, or for any board, depart ynent. officer or authority having power +o incur, authorize or contract liabid- ties against the treasury to incur, au- fhortZe. allow, contract for, pay or ren- der payable in the present or future, in env one month. any expenditure de- Ynand or demands, against any appro- priatton. which, taken with all other expenditures, indebtedness or liability made or incurred up to the time In es1ch month of making or mourning the same. shall exceed one-twelfth part of the amount of the appropriation for { the fiscal year
 When any board department or of1- cer having power to incur liabilities . eeaInst the treasury shall make any e.ereement for obtaining supplies or beving labor performed, such depart went officer or board shall register such agreement by number and date, aod all demands arising under such roeroan+ slrr shall be payable in the or 6er of such registration. Such depart ynent board or officer must inform the r,erson with whom 1t IS proposed to make such agreement or the amount or .a-,e1r available or likely to hn avail able in the fund 1roIn WHICH SUCH ue- rnends are payable.
 TF a+ the beginning of any month n,onev remains unexpended in any ennronriatfon which might lawfully have been expended during the pre- cedtno month, such unexpended sum c,. s,1+ns except so much thereof as may Sa re1I,,red to pay all unpaid claims ,,~o- .1,cb appropriation. may be car T4e6 forward and expended In any sue caa6ine month of such fiscal year; but not a.fterward, except In payment of claims lawfully incurred during such SscoI wear Appropriations provided to meet +he expense of elections; Tor tba sunnort and maintenance of the Areessor's and Tax Collectors depart ments; and for urgent necessities. shall be exempt from the proVlsloIls or cec 10 No contracts made, the ex- ,e,ea of whose execution Is not pro I,tded by law or ordinance 10 De palo hv assessments upon the property oen- ef7ted, shall be binding or ol any ,' ioice' unless the Auditor shall fndorse there on his certificate that there remains ,,nexpended and unapplied as hereln oro1-fded a balance of the approprla- t;on or fund applicable thereto, suffi- scient to pa. the estimated expense of executing such contract as certified by the board or officer making the same This provision shall not apply to work Sona or supplies furnished. involving SS1a a-1endi+IIre of loss fh9n f-'-n h''H 6red and fifty dollars unless the same .ofs required by law to be done by con +rect at public letting. The Aud flor shall make such indorse- Q rnent upon every such contracc so IlECCtteC-- a<.a o,1raf