Arizona republican., 1912-09-22

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 forecIose such liens, or by sale of the proDer-
 ty affected and the execution and delivery of all necessary certificates and deeds therefor, under such reeula
 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 it's 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 proper city charge,
 but s 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 iR 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 con- 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 1 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 demand shall be drawn upon the | treasurer. or against any funds in his nanOS, OHIE WutI 1L lIle tune Ol lIlo | drawing and issuing such warrants i there shall be sufficient money in the l 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 i day or a legal holiday, the said pay
 ments shall be made on the next pre-
 ceding business day. The commits sion may provide, in it's discretion for
 the deposit of the city moneys in bank | in accordance with the state law. Section 16. The commission shall l nrescribe uniform forms of accounts
 which shall be observed by all officers
 and departments of the city, which | receive or disburse moneys. When l ever an act shall be passed by the
 state legislature calling for uniform
 municipal reports, the city authori- l t;oc chaU be governed thereby