Arizona republican., 1912-09-27

as nearly as possible on a cash basis.
 It shall be the duty of the commits
 sion to provide that all money so
 transferred from the Cash Basis Fund
 shall be returned thereto before 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 to 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- 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 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 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 its correctness, and that the amount of the claim is justly
 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
 city charge, it must be rejected; if
 it finds it to be a proper city charge
 but a greater amount than is due, the
 commission may allow the claim in
 part, and order paid the portion al
 lowed on the claimant filing his re-
 ceipt in full for his account If the
 claimant is unwilling to receive such amount 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 on his account may sue the city there
 for at 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. 2 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 P official returns or reports in writing, l as required by the provisions of this r 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 r examine orally or otherwise on oath l persons presenting any demand on the I city, or the agent or attorney of such l 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- V ance of such demand. The city clerk 1 shall administer all oaths required q under this section, without charge 1 Money shall be drawn from the trea- . sury only upon warrants signed by = the mayor and city clerk, and claims n and demands against the city shal - 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 l Section IA. When the running ex- = penses of the city have been placed . on a cash basis, warrants payable or I demand shall be drawn upon the I treasurer, or against any funds. in his
 hands. only when at the time of the Q drawing and issuing such warrant:  II appropriate fund in the treasury tC Q pay said warrants.
 = Section 15. Every officer collecting q or receiving any moneys belonging . to or for the use of the city shal = settle for the same with the city Urea. f surer on or before the last day O. : each month, or at more frequent in = tervals as may be directed by th' @ commission, and immediately pay thu f same to the city treasurer, for th' r benefit of the funds to which sGcl e moneys severally belong. When thu q last day of the month falls on Sun d day or a legal holiday the said pay = ments shall be made on the next pre- S cedng business day. The commis e sion may provide, in it's discretion fo - the deposit of the city moneys in banl
 in accordance with the state law. II Section 16. The commission shal t prescribe uniform forms of account n which shall be observed by all officer l, and departments of the city, Whicl d receive or disburse moneys. When e ever an act shall be passed by tn d c+ata 1apiSlatura calling for uniform