The San Francisco call., 1898-04-01
ARTICLE III.
FINANCE AND TAXATION.
Levying of Taxes.
CHAPTER L


 mate in writing of the amount of ex- penditure, specifying in detail the ob- 1ects thereof, required in their reSpec tive departments, offices, boards and commissions, including a statement of the salaries of their suboTdinates. Du- Aplicates 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 or the City and County government Tor 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 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 tion. ~.i
 Sec. 3. The Supervisors shall meet annually between the first Monday of May and the first Monday of June, and by vote of a majority of all the mem bers thereof make a budget of the amounts estimated to be required to r1y the expenses of conducting the public business of the Citv 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 ment, office, board or commission, as the Supervisors shall deem advisable.
 Before finally determining upon the budget. the Supervisors shall fix such sufficient me or times as may be necessary to allow the taxpayers to be heard in regard thereto, and the Super visors shall attend at the time or times so appointed for such hearino
 Sec. 1. Any item in said budget may, within ten days. be vetoed in whole or in part by the Mayor, and it shall re- quire fifteen votes of the Supervisors to overcome such veto. Action thereon must be. taken before the last Monday of June
 After the final estimate Is made in accordance herewith. 1t shall be signed by the Mayor and the clerk of the Su- pervfsors, and t several sums shall then be appropriated for the ensuing fiscal wear to. the several purposes and departments thcreon name. The esti- mate shall be filed in the office of the Auditor, ..-.
 Sec. 5.@ The Supervisors must cause to be raised. annually according to law, and collected by tax, the amounts so appropriated, less the amounts re- .. sources of revenue.
 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. . Sec. T.. No warrant shall he drawn except upon an uneXhausted specific appropriation.
 Sec. s. The Super '-ors nav 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 approximation unless. authorized by a 1ve-sixths vote -or. all the, n2embe, of the Board of Supervisors and approved by the Mayor. ..-@:"
 Sec 9. It shall not be lawful for the Supervisors, or for any board. depart nent officer or authority having power to Incur. auth, Sizs or contract Iiabili- ties against the treasury. to incur, au- thorize; allow. contract for pay or rem der pavablein the present or future. in any one month any eXnenditure. de- mand or demands, against any appro- priation, which. taken with all other expendituresT indebtedness or. liability made or~incurred up to the time in such month of making or incurring the same, shall exceed one-tweIfth part of the amount of the appropriation for the fiscal year. ;-.''. ..i= . =. ::
 When. any. board, department or: off, cer :haVin g" 3ower to Incur. liabilities !; ;aeairst the treasury shall make a,,, agreement. for obtaining supplies or having labor. performed. such depart
 nent, off cer: or board shall register such agreement. by number and date and all demands arising under such agreement shall he. naYable in the::or-. der of such registration: Such depart "a, f,.:..- person. with whom it: is: proposed to make such a~reement. of the amount of money aXaila ble or. likely +o=1,o- avail able in tho find from which such, de- Inands are payable: " - If. at the; beginning: of any month. a money remains .unexpended in any appropriation which might lawfully have been expended during the pre- ceding month, such j1nexDended:; stin. @ or sums: except so. much thereof as snay. be required to pay all unpaid claims upon such appropriation. may be. car Tied forward and expended in any sue ceeding. month of such fiscal year: but not. afterward. except in. Davnnent of claims lawfully incurred during such fiscal year. Appropria lions provided to meet the expense of relections.. for. the support and maintenance of the Assessors. and Tax Collectors denart- :raents: and for urgent. necessities. shall. be. exempt from the provisions of this:section --.
 Sec: 10 No contracts made. the ex- peHee of whose execution is not pro- vided by law or ordinance to be paid by assessments upon the property ben efiteg, shall be binding or of any force. unless the Auditor shall indorse there on his certificate that there remains unexpended and unapplied as herein provided. a balance of the appropria- ton or fund applicable thereto. suffi- cient to pc the estimated expense of executing such contract. as certified by the board or officer making the same. This provision shall not apply to work done. or supplies furnished, involving the eXpendi+uro cf less tan t--o hu-1- 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- applied and unexpended such amount