The herald., 1898-10-31
ARTICLE XIV.
REVENUE AND TAXATION.

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ARTICLE XIV.
REVENUE AND TAXATION.
Sec l24 On or before the first MoHas
day of July in each year, the several
heads of departments offices, boards and
commissions. of the city, shall send to
the City Council an estimate in writing
of the amount Of expenditure, specifying
in detail the objects thereof, required in
their respective departments. offices.
boards and commissions during the year,
including a statement OF the salaries Of
their subordinates.
Duplicates Of these estimates shall be
sent at the Same time to the Auditor.
Sec. 125. On or before the first Monday
of August in each year the Auditor shall
prepare and transmit to the Council an
estimate of the probable expenditures Of
the city for tho current fiscal year, Civ.
ing the amount required to meet the In.
terest and sinking funds for any and all
outstanding funded debts. together with
the amount needed for salaries and prob
able wants of all the departments Of the
municipal government in detail and
showing specifically the amount neces-
sary to be apportioned to each fund in
the Treasury. The estimate shall also
show. as nearly as may be, what amount
of income and revenue Is likely to be col.
lected from the fines, licenses and all
other sources of revenue, exclusive Of tax
upon property; and shall give an esti-
mate of what amount will be required to
be levied and raised by tax upon all
property in the city, in order to meet the
necessities of such fiscal year.
Sec. 126. The Council shall meet annu.
ally between the 18th day Of August and
a majority of all the members thereof
make budget of the amounts estimated
to be required to pay the expenses OF
conducting the public business Of the city
prepared in such detail as to the aggre-
gate sum and the items thereof allowed
to each department, office, board or com.
mission, as the Council shall deem advis-
able.
Sec. 1877. Any Item in said budget may,
within five days, be vetoed in whole or
in part by the Mayor, and 1t shall require
six votes of the Council to overcome such
veto. Action thereon must be taken on
or before the first Monday Of September.
After the final estimate is made In ac-
cordance herewith, 1t shall be signed by
the Mayor and tho Clerk of the Council,
and the several sums shall then be ap-
propriated for the fiscal year to the sew
eral purposes and departments therein
named. The estimate shall be filed in the
office of the Auditor.
raised annually according to law, and
collected by tax, the amounts SO appro-
priated less the amounts received from
fines. licenses and other sources of rev.
enue.
Sec. 129. The Council may appropriate
five thousand dollars a year for urgent
necessities not otherwise provided for by
law. No money shall be paid out of this
appropria ton unless authorized by a
vote of seven members of the Council
and approved by the Mayor.
Sec 1870. When any board. department
or officer having power to incur liabli-
ties against the treasury shall make any
agreement for obtaining supplies or hav-
ing labor performed, such department,
ment by number and date. and all de-
mands arising under such agreement
shall be payable in the order of such reg
istration. Such department, board or Of
it is proposed to make such agreement Of
the amount Of money available or likely
to be available in the fund from which
such demands are payable.
Sec. 131. The Council shall, before fix
ing the rate of the annual city tax, es-
tablsh by ordinance, separate funds rep
resenting the several funded obligations
partments requiring municipal expendi-
lures, including a general fund; and the
percentage of said levy shall be named
for each fund, and tho whole amount OF
toned accordingly and no transfer
shall be made except of balances in ex-
cess, or from the general fund to meet
deficiencies. or to provide for the re-
demption of city bonds, unless In this
charter otherwise provided.
Sec. 1872 The Council shall, on or be-
fore the first Monday of September in
each year. by ordinance, fix the rate of
taxes to be levied, and levy the tax upon
all property, both real and personal, in
the city, necessary to raise sufficient rev.
enue to carry on the various depart
ments of the municipal government for
the current fiscal year; provided that
coed, in any year, one dollar for each
one hundred dollars upon the assessment
roll, exclusive of what may be necessary
for the payment of the principal and In
Sec. 1873. The limitation prescribed by
the preceding section upon the rate OF
taxation shall not apply in case of any
great necessity or emergency. In such
case the limitation may be temporarily
suspended so as to enable the Council to
provide for such necessity or emergency.
But no increase shall be made in the rate
of taxation authorized to be levied in any
fiscal year unless such increase be au-
thoriZed by ordinance passed by the vote
of seven members of the Council, and
the same shall be approved by the
Mayor. The character of such necessity
or emergency shall be recited in the ordi-
nance authorizing such action and shall
be entered in the minutes of the proceed
ings of the Council. Nothing in this Sec
liability not allowed by law. or which
cannot be paid out of the income and rev.
enue provided, collected and paid into the
proper fund as its proportion of the same
for such fiscal year or permit liabilities
or indebtedness incurred in any one fiscal
year to be a charge upon or paid out of
the income or revenue of any other fiscal
year.
Sec. 1874 On or before the first Monday
of July in each year the Assessor shall
shall attach his certificate thereto. and
deliver it and the books and maps he
may have accompanying the same, and
the 9Tgnn r nav Lists hndr Of p@ ys given
shall thereupon notify the Council. and
the City Clerk shall thereupon notify the
taxpayers Of the fact by posting three
ing of said Council as Il Board of Equal
liza ton for the purpose of equalizing the
taxes.
Sec. 1876. The mode of making out as
sessment lists. of ascertaning the value
of property. and of euualZing the same
shall be such as is now. or may hercaft.r r
Se, prescribed by the ordinances of the
city.
When such list has been made out and
obtained as prescribed in this charter. or
and the same has been returned to the
Council for equalization. the Council
shall at the time and in the manner in
such ordinance provided, sit and act as u
Board of Equalization, and shall hav~.
as regards the equalization of said lists.
powers similar to those conferred by law
upon the Board of Supervisors of IS