The San Francisco call., 1898-03-28
ARTICLE III.
FINANCE AND TAXATION.
LevYing of Taxes.
CHAPTER I.

mate in writing of the amount of eX- pendtture, specifying in detail the ob- jects thereof, required in their respec- tive departments, offices, boards and A commissions, including statement of the salaries of their subordinates. Du- plcateS 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 ton.
 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 ray the expenses of conducting the public business of the Git and County ' budget shall be prepared in such de tail as to the aggregate sum and the items thereof allowed to each depart nlent. 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 . |, I,r ,~sv : Sec. f. Any item in said budget may, within ten days. be vetoed in whole or in part by the Mayor. and it shall re- ouire 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 Jerk of the Su- Darvisors and t several sums shall then be appropriated for the ensuing fiscal year to the several purposes and departments thereon name'. The esti- mate shall be filed in the office of the AI9itorr -..-.,a,ua r,,,s+ oo,,so 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. 6. Except as otherwise pro-
 
 he drawn from the treasury unless in consequence of appropriations made bv the Supervisors and upon warrants duly drawn thereon by the Auditor.
 Sec r. No warrant shall be drawn except upon an uneXhausted specific appropriation.
 Sec. 8. The Super-'~ors may appro priate thirty-six thousand dollars wear for urgent necessities not other vice nrovidpd for I>-- law No money
 of a fiOT unless, authorized by five-sixths vote of all the members of the Board of Supervisors and approved by the Mayor.
 Sec g. It shall not be lawful for the SI1nervisors. or for any board, depart rneut. officer or authority having power +o incrr autht riZe or contract liabilt- ties against the treasury, to incur, au- +horize, allow. contra ct for pay or ren- fer payable in the present or future, in any one month. any expenditure. de- rnand or demands, against any appro- nriatfon. 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 +he amount of the appropriation for the fiscal year.
 When any board. department or off, oor having -ower to incur liabilities ogaInst the treasury shall make any Q Sewing labor performed, such depart Nner+ officer or board shall register such agreement by number and date. and ali demands arising under such agreement shall be paTable in the or der of such registration. Such deDart- ,oa,t hoard or officer must inform the nereon with whom 1t is proposed to pp,oIye e1,ch agreement of the amount of rooney available or likely to h" avail ahIe in the fund from which such de- I,I
 mands are payaple.
 money remains unexpended in any enpropriation which might lawfully have been expended during the pre- ceding month. such unexpended sum ar sums. except so much thereof as may be required to pay all unpaid claims ,,non such appropriation. may be car riod forward and expended in any sue oaadine month of such fiscal year; but no+ afterward except in payment of claims lawfully incurred during such 6sca1 year Appropriations provided to meet the expense Of elections; for +ba support and maintenance of the tseassor's and Tax Collectors deDart- ,nerts: and for urgent necessities. baII be exempt from the provisions of this section.
 cac ID. No contracts made, the ex- rense of whose execution IS not pro- 3.tded by law or ordinance to be paid Inv assessments upon the property ben af7ted. shall be binding or of any force. ,,nIess the Auditor shall indorse there on his certificate that there remains ,,nexpended and unapplied as herein provided. a balance of the appropria- ton or fund applicable thereto, suff1- cten+ to pc the estimated expense Of executing such contract. as certified by Sbe hoard or officer making the same. %Tbis provision shall not apply to work done. or supplies furnished. 'nrolNtre inc expenditure oF less t'~-
 dred and fifty dollars. unless the same is required by law to be done by con- tract at public letting. The Aud flor shall make such indorse- ment upon every such contract so presented to him, if there remains un-