BoletiÌn mercantil de Puerto Rico. (San Juan, P.R.) 18??-1918, 1902-09-26
An I|||D(rII|lI RuII|l

following notice to be sent to all the
Alcaldes On the island:
IAN Alcalde of one of the towns of
this island has asked this Department
if the municipal treasarers can appoint,
as their delegates, other municipal
officials, for the collection of certain
revenues and taxes in certain districts
of the municipality.
Section SO OF the new Municipal Law
provides:
"That the municipal treasurer shall
receive and have the care and custody
of all money of the municipality Y....
All other officials who may receive any
money belonging to the municipality
shall pay it to the treasurer daily unless
otherwise directed by law
From the parts of the Section above
quoted it my b. clearly seen that the
law permits the appointment of other
officials, besides the municipal treasurer
who may receive money belonging to
the municipality, and imposes upon
said officials the obligation of paying to
the treasurer daily all money received,
unless Otherwise directed by law.
There is no legal provision stating
who the ''other officials" referred to in
said Section 80 are, except Section 90 of
the Code of Criminal Procedure, which
authorizes justices Of the peace to col
lect costs, fines and fees imposed by
them and pay same into the municipal
treasury monthly;nor is there any other
provision of the law determining what
person shall authorize such officials to
collect money belonging to the munic-
ipality. Both Of these omissions, how
ever, may be regarded as an oversight
which sh ould be corrected by admins
trative action, taking into consideration
the fact that it was the evident inten-
ton of the Legislature that there should
be other municipal officials, in addition
to the treasurer, with authority to re-
ceive money belonging to the municir-
ality.
! Moreover, because of the act entitled !:
An Act for the consolidation of GER
tain municipal districts of Porto Rico ;, :,
which went into effect on July Ist last,
it has become peculiarly important that
such omissions in the Law should be
corrected in order that the residents Of
The annexed to rs may not be obliged
to 90 the to seat Of government of the
consolidated municipality to pay their
Ia les into the municipal treasury. no
matter how small the amount of such
taxes, but that they may pay taxes to
some person in their own town duly
Authorized to receive them, thus avoid
ing all delay and Inconvenience.
After careful study, and in view of
the fac: hat by virtue of Secion % Of
the NJ lnicipal Law the Ayuntamientos
have the management and control of
the municipal fnar ces, this Depart
ment has reached the conclusion that
the best wav to correct such omissions
lin the law is to confer authority upon
i Ithe3city councils TO pass an ordinance or
& Ires4 s4lution specifying the municipal Off
duytes, small tdkC clsssiss & q. s.,.st1s.,
ton Of revenues and taxes.
The Ayuntamientos of the island are
Eaccordirgly hereby authorized to adopt.
making it the duty of one or several Of
the municipal employees, in addition
to their ordinary duties, to collect the
: municipal taxes and revenues either in
tho districts at some distance from the
seat of the municipal government, or at
some particular place, when the nature
OF the tax or revenue requires that it
shall be collected in said place instead
Iof at the office Of the treasurer, as is
the case with certain taxes which are
payable in the public markets.
In the. annexed municipalities the
Alcaldes commissioner or the secretary
OF the latter would seem to be the natu-
raj and proper officials to collect the
municipal taxes.
i 1t shoul1 be understood, however,
that the employee or employees charg-
ed by The city council with the duty of
co!lec,ire said taxes shall not be entitled
to any increase of salary or additional
compensation fer the discharge of such
new duties, but shall be obliged to pay
into the municipal treasury daily, as
provided by law, the total amount COL
lec.ed BY them; and that it shalt be the
duty of the A!cade to hold them res
ponsible in case they fail to discharge
such duty.
Ii should be further understood, that
for the purposes of accounting, said
employee on employees shall be corsid-
cred as delegates Of the municipal
Treasures, and shall make the collection
in the manner prescribed in Section 5
lof the Regulations for Municipal Ac-
counting issued by the Treasurer of
Porto Rico.
S1ch employees should also be re
quired to give bond to the municipality,
in such sum and form as may be pres
crlbed by the council; the said bond
should be approved by the Alcalde and
should be filed with the municipal
treasurer.
The above instructions are respect.
fully submitted for your information
and guidance.