The San Francisco call., 1898-04-08
ARTICLE III.
FINANCE AND TAXATION.
CHAPTER L
LeVVing of Taxes.

mate in writing or the amount or eX- penditure, specifying in detail the ob- iects thereof, required in their respec- i've departments. offices, boards and commissions, including a statement of the salaries of their subordinateS Du- pliCates of these estimates shall be sent at the same time to the Auditor.
 Sec. ?. 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 rnent in detail and showing specifically the amount necessary to be apportion- 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- uUired to be levied and raised by taxa ton.
 Sec. 3. The Supervisors shall meet annually between the first Monday of May and the first Monday of June, and by Q vote of a majority of all the mem bers theraof make budget of the amounts estimated to be required to rqy the expenses Of conducting the public business of the Cit and County for the 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 rneDt, office. board or commission. as the. Supervisors shall deem advisable. :. Before finally determining upon the biifget. the Supervisors shall fix such szlfffciert. inc or times as may be recessnry to allow the taxpayers to be .hfard in regard thereto. and the Super .ViSQrs shall attend al the time or times 50 appointed for such hearin@
 Sec. 4. Any item i'll said budget may 4yfthin ten days, be vetoed in whole or in: part by the Mayor and it shall re- qulre fifteen votes of the Supervisors to overcome such veto. Action thereon must be taken before the last Monday of June.
 2: lAfter the final estimate Is made In eecordance herewith, 1t shall be signed b%-the Mayor and the clerk of the Su- pervisors, and t several sums shall then be appropriated for the ensuing fiscal year to the several purposes and departments thereon name6. The esti- mate shall be filed in the office of the Aadftor.
 tn be raised annually according to law, arid collected by tax, the amounts so appropriated, less the amounts re- Ceived from fines, licenses and other .SGilroes Of revenue.
 :. Sec. 6. Except as otherwise pro- vlded in this Charter no money shall be drawn from the treasury unless in consequence of appropriations made blythe Supervisors and upon warrants duly drawn thereon by the Auditor.
 Sec. '. No warrant shall be drawn except upon an unexhausted specific appropriation.
 Sec s. The Supervisors nav appro- fhiTtxy-civ thOI1-ar7d dollars n year for urgent necessities not other wise provided for H- law No money shall be paid out of this appropriation unless authorized by five-sixths vote of all the members of the Board of Supervisors and approved by the Mayor.
 Sec 2. It shall not be lawful for the Supervisors. or for any board, depart ment, officer or authority having power to incur, autht rize or contract liabili- ties against the treasury. 10 incur, au- thorize. allow, contract for. pay or ren- der 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 the fiscal year.
 When any board department or off, Ger having mower to incur liabilities aPainst 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. ard all demands arising under such agreement shall be payable in the or Ger 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 ha avail able in the fund from which such de- ar3a ands are payable.
 . If, at the beginning of any month a money remains unexpended in any appropriation which might lawfully .:hare been expended during the pre- .ceding month. such unexpended sum CT. sums except so much thereof as may :hH. required to pay all unpaid claims /, Npon such appropriation, may he car ~Tied forward and expended in any suc- :. Seeding month of such fiscal year: but :. .tG0t afterward. except In payment of :s2faims lawfully incurred during such Ftscal year. Appropriations provided tE@ meet the expense of elections: for =!fe support and maintenance of the
 assessors and Tax Collectors depart :5neHts; and for urgent necessities. 'SLlal! ne exempt from the provisions of
 this section.
 Sec. 10. No contracts made, the ex- Tsnse of whose execution is not pro- .!Tfed by law or ordinance to be paid :" hy assessments upon the property ben a aei!ief, shall be binding or of any force unless the Auditor shall indorse there ; on his certificate that there remains nReXpended and unapplied as herein
 provided. balance of the appropria- Z ttQn~or fund applicable thereto, suffi-
 eient to pa the estimated expense of +eTecuting such contract. as certified by the board or officer making the same 'Eh1s provision shall not apply to work g cone. or supplies furnished, involving
 the expenditure Of less t''o0 t-'.o hu~
 dred and fifty dollars, unless the same Is 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-