The San Francisco call., 1898-04-17
ARTICLE III.
FINANCE AND TAXATION.
LevYing of Taxes.
CHAPTER I.


 mate in writing of the amount of eX- penditure specifying in detail the ob jectS thereof, required in their reSpec- tive departments, offices, boards and commissions, including statement of the salaries of their subordinates. Du- plicates 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 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- quired to be levied and raised by taxa tion.
 Sec. B. 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 bers thereof make a budget of the amounts estimated to be required to my 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 hearin0
 Sec. 4. 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. it shall be signed by the Mayor and the Clerk of the Su- pervisors, and f several sums shall then be appropriated for the ensuing fiscal year to the several purposes and departments thereon nameT. 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- ceived from fines, licenses and other sources of revenue.
 Sec. $. 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 be drawn except upon an unexhausted specific appropriation.
 SI1Y1aT 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 five-sixths vote of all the membe-s s 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 ment, officer or authority having power to incur, auth, rize or contract liabili- ties against the treasury, to 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 fiscal year.
 When any board, department or off, cer having mower 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 ment, 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 ho avail able In the fund from which such de- mands are payable.
 If, at the beginning of any month, money remains unexDended in any appropriation 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- ceedfng month of such fiscal year: but not afterWard, except in payment of claims lawfully incurred during such fiscal year Appropriations provided to meet the expense of elections: for the support and maintenance of the Assessors and Tax Collectors denart-
  shall be exempt from the provisions of this section.
 Sec. 10. No contracts made, the ex- pense of whose execution is not nro vided by law or ordinance to be paid by assessments upon the property ben cited 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 bv the board or officer making the same. This provision shall not apply to work done, or supplies furnished, involving the expenditure Cf iess than two h,,-, 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