The San Francisco call., 1898-04-06
ARTICLE III.
FINANCE AND TAXATION.
LeVYing of Taxes.
CHAPTER I.


 a mate in writing of the amount of eX-
 penditure, specifying in detail the ob- .iects thereof required in their respec-
 tive departments, offices, boards and Commissions, including a statement of the: salaries of their subordinates. Du- :pTicates of these estimates shall be :sent at the same time to the Auditor.
 Sec, 2. On or b. Core 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 lnent in detail, and showing specifically the amount necessary to be apportlon- 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- quired to be levied and raised by taxa : ti6n.
 Sec. g. The Supervisors shall meet annually between the first Monday of May and tho first Monday of June, and by a vote of a majority of all the mem : bars thereof make budget of the amounts estimated to be required to ::i70y the expenses of conducting the 4uDIc DuSlH6SS Ol llle Cll' anu COulAIy for the next ensuing fiscal year. The budget shall be prepared in such de- tail as to the aggregate sum and the %Itens thereof allowed to each depart ;ment. office, board or commission as the Supervisors shall deem advisable. - Before finally determining upon the ::budget, the Supervisors shall fix such sufficient inc or times as may be :.1l,acessary to allow the taxpayers to be :heard in regard thereto. and the Super :ytsors shall attend at the time or times so appointed for such hearinp.
 :: See. 1. Any item in said budget may, within ten days. be vetoed in whole or tr part by the Mayor, and it shall re- "qilire fifteen votes of the Supervisors ; tG overcome such veto. Action thereon .f .fiIllst be taken before the last Monday .of~June. "A fter the final estimate is made in n accordance herewith. it shall be signed
 aE the Mayor and the clerk of the Su- #perVisOrs. and tl several sums shall tBen be appropriated for the ensuing fiscal year to the several purposes and departments thereon named. The esti- mate shall be filed in the office of the ,,Auditor.
 =. Sec. 5. The Supervisors must cause fP be raised annually according to law,
 and collected by tax, the amounts so Appropriated, less the amounts re-
 eHfved from fines, licenses and other .bQuItcS OI ItNeUuS
 :: Sec. 6. Except as otherwise pro- :Vided in this Charter, no money shall
 be drawn from the treasury unless in
 consequence of appropriations made by the Supervisors and upon warrants duly drawn thereon by the Auditor. .r~. Sec. '. No warrant shall be drawn
 except upon an unexhausted specific :RpDropriation.
 :. Sec. s. The Supervisors may appro-
 priate thirty-six thousand dollars a year for urgent necessities not other . wise provided for h. law. No money shall be paid out of this appropriation
 unless authorized by a five-sixths vote
 nf 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
 rnent, officer or authority having power to Incur, authC rize or contract liabili- . 4ies against the treasury to incur, au-
 th0rize, allow. contract for, pay or ren-
 Ger payable in the present or future, in
 any one month, any expenditure, de- 'mand or demands, against any appro- priation, which, taken with all other , -eXpenditures indebtedness or liability
 made or incurred up to the time in
 such month of making or mourning the
 same, shall exceed one-twelfth part of
 the amount of the appropriation for
 fhe fiscal year.
 :: When any board, department or off, Ger having nower to incur liabilities
 against the treasury shall make any agreement for obtaining supplies or
 having labor performed, such depart ment, officer or board shall register
 such agreement by number and date.
 and all demands arising under such
 agreement shall be payable in the or
 der of such registration. Such depart
 rnent. board or officer must inform the
 person with whom 1t is proposed to . make such agreement of the amount of
 money available or likely to hn avail
 able in the fund from which such de- mends are payable.
 If at the beginning of any month
 a money remains uneXDended in any
 apbropriation which might lawfully
 have been expended during the pre-
 ceding month, such unexpended sum ., or sums except so much thereof as may * be required to pay all unpaid claims
 upon such appropriation. may be car
 ried forward and expended in any suc-
 ceeding month of such fiscal year; but
 not afterward. except in payment of claims lawfully incurred during such
 fiscal year Appropriations provided
 10 meet the expense of elections; for
 The support and maintenance of the Assessors and Tax Collectors depart a ments; and for urgent necessities.
 shall be exempt from the provisions of
 tHlS SbfIlOU.
 - Sec, 10. No contracts made the ex- .pense of whose execution is not pro-
 yided by law or ordinance to be paid .'by assessments upon the property ben . efitad, shall be binding or of any force, A<lless the Auditor shall indorse there :.ep :.his certificate that there remains .unexbended and unapplied as herein .pfaciyided a balance of the appropria- tfou or fund applicable thereto suffi- ctent 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 :%eore. or supplies furnished, involving the expenditure cs loss f'-N7 t--o i,'r-,. ;. dred and fifty dollars. unless the same . !s required by law to be done by con- :: tract at public letting The Aud itor.. shall make such indorse- .ment upon every such contract so presented to him, if there remains un- .. 6nnled md 1rDaynan6ad c11c1, apoo,1pf