Arizona republican., 1912-09-25

soiiS'll Dc IeluIlleu illtIcIO DctOTe the end of the fiscal year.
 Section 12 All taxes assessed to- gether with any percentage imposed for delinquency and cost of collection shall constitute liens on the property assessed; every tax on personal prop erty shall be a lien upon the real property of the owner thereof The liens provided for in this section shall attach as of the first Monday in Jan uary of each year, and may be en- forced by actions in any court of competent jurisdiction t0 foreclose such liens or by a sale of the proper ty affected and the execution and delivery of all necessary certificates and deeds therefor, under such regula- 1 tions as are now prescribed by Stat utes of Arizona for the foreclosure and collection of tax liens or under such regulations for the foreclosure and collection of tax liens as may hereafter be prescribed by the com mission by ordinance. power to pre- scribe which regulations is hereby given and vested in said commission. Provided, however, that when real es- tate is offered for sale for city taxes due thereon, and there is no bidder 1 therefor. the same shall be struck off and sold to the city, in like case and in like manner and with like effect and with like right of redemp- tion as it may be struck off and sold to the state when offered for sale for state and county taxes; and the com mission shall have power to provide for the procedure to be followed in such sales to the city and redemp ton thereafter
 | Section 13. The commission must not hear or consider any claim in 1 favor of any one against the city, un- | less an account. properly made out, giving all the items of the claim, duly
 verified as to it's correctness, and that 1 the amount of, the claim is justly l due, is presented to the commission within six months after the last item of the account accrued, except claims of officers of the city for their sal
 aries. When the commission finds
 that any claim presented is not pay
 able by the city, or is not a proper l city charge. it must be rejected; if
 it finds it to be a proper city charge, but q greater amount than is due the commission may allow the claim in l part. and order paid the portion all lowed on the claimant filing his re- ceipt in full for his account If the claimant is unwilling to receive such lamount in full payment the commis- sion may again consider the claim at the next regular session but not after
 wards A claimant who is not satis- fled with the rejection of his claim or demand. or the amount allowed him | D his the HjtXr there
 for al any time within three months
 after final action of the commission,
 but not afterwards. No demand on
 the city shall be allowed by the Com-
 mission in favor of any person in any manner indebted to the city,
 without first deducting such indebt :
 edness, or in favor of any officer
 whose accounts shall not have been rendered and approved or who shall have neglected or refused to make his official returns or reports in writing.
 as required by the provisions of this charter, or any ordinance of the com
 mission, or in favor of any officer
 who shall Wilfully neglect or refuse
 to perform any of the duties of his
 office.
 The commission shall have power to
 examine orally or otherwise on oath
 persons presenting any demand on the city, or the agent or attorney of such person or any other person, in order
 to ascertain any facts necessary or
 proper for them to know in order to
 determine the allowance or disalloW-
 ance of such demand The city clerk shall administer all Oaths required
 under this section, without charge
 Money shall be drawn from the trea-
 sury only upon warrants signed by
 the mayor and city clerk, and claims and demands against the city shall
 be paid only upon such claims and de
 mands being duly allowed by the
 commission and upon warrants signed by the mayor and city clerk therefor.
 Section IA When the running ex-
 penses of the city have been placed
 on a cash basis. warrants payable on ,l demand shall be drawn upon the
 treasurer, or against any funds in his
 hands, only when at the time of the
 drawing and issuing such warrants
 there shall be sufficient money in the
 appropriate fund in the treasury to pay said warrants.
 Section 15. Every officer collecting
 or receiving any moneys belonging
 to or for the use of the city shall
 settle for the same with the city trea- = surer on or before the last day of
 each month, or at more frequent in
 tervals as may be directed by the , commission, and immediately pay the same to the city treasurer. for the benefit of the funds to which such , moneys severally belong. When the
 last day of the month falls on Sun l day or a legal holiday, the said pay
 ments shall be made on the next pre- ceding business day. The commis- } sion may provide, in it's discretion for
 the deposit of the city moneys in bank
 in accordance with the state law. | Section Is. The commission shall | prescribe uniform forms of accounts which shall be observed by all officers and departments of the city, which l receive or disburse moneys. When ever an act shall be passed by the l state legislature calling for uniform l municipal reports, the city authorl- l ties shall be governed thereby.
 Section IT. It shall be the duty 1 of the commission to adopt a system of bookkeeping and method of keep ing the accounts of the city and its . property it's receipts expenditures