Coulee City dispatch. [volume] (Coulee City, Wash.) 19??-19??, 1916-10-26

agreed upon, and after computng. the
total expenditures plus the deficit re,
deducting from this result the reve-
nues, other than taxes. and the sur
plus referred to in section of this act
the net amount of taxes to be levied
upon the real and personal property
da ri of the respective taxing dis
tricts, provided that the estimates shall
be regulated so that the tax levies shall
by law The budget as thus completed
shall thereafter be known as the
budget Of the or ordinances ana SHAH III
be passed adopting the entire budget
and each and every item thereof, and
fixing the final amount arrived at as
luton or ordinance shall not thereafter
be subject to reconsideration or revis-
ion. All taxes shall be levied in specific
sums.
impress a trust upon the separate
amounts therein set forth for the spe-
cifie uses and purposes therein nam aatl
following, the chief auditing, officer
shall certify. the amount of all leyies
to be made by
the county assessor shall thereupon
extend the taxes against the property
within the boundaries of the respective
SEC II. In the event that the gov
erning off feial OF any taxing district ae
mates required for the budget of the
taxing district, shall refuse or neglect
within the time herein limited, any
taxpayer owning property subject to
taxation in such taxing district may nay
county in which such taxing district
is situated and obtain writ of man
damus requiring such estimates to De
fnr rn6 M
application shall have precedence over
all other matters pending and shall
be heard without delay. ~
The costs of such action, together
with a reasonable attorneys fee, shall
be charged to the delinquent officer
or empiioyee and shall be mage be Rast
lien upon any salary or compensation
due or accruing in the future to such
treasurer of such taxing district shall
be subject to garnishment for the pur-
pose of collecting the same
chief auditing officer of the taxing
district to record the entire budget
the taxing district in double entry.
Tax roll accounts and accounts for
all anticipated revenues, or group
accounts shall be debited with the re-
spective amounts listed in the budget,
and budget appropriation accounts for
shall be credited with the respective
allowances At the end of the fiscal
year, credit or debit balances of all an
ticipated revenue accounts, other than
taxes shall be respectively charged off
to the surplus and deficit accounts of
the taxing district, except as herein
The allowances as thus recorded up
on the general books of the taxlng
of tb baa taR pG dsteet and the
funds to be raised by taxation or ac-
crping to the taxing district st1:i from IN
6eld in trust for the speefc
and uses set forth in the budget.
SEC. 1s. Whenever it shall be nee
Of efsarf taxing H oe dis}ret for for bonding Of
other Indebtedness purposes delin-
| quent taxes and taxes levied for the
taxing district, shall not be considered
an asset but shall be deemed for such
purposes to have already been pledged
in the budget: Provided, however. That
all taxes levied for the redemption of
bonds or warrants or other public
and sufficient asset of the taxing dis
! trict to be considered in the calculation
of the constitutional. debt LIMITATION
of each month, the chief auditing Of
ficer or every taxing district shall file
with the, governing officials a com
(a) The total amount of all of the
various expenditures allowed in the
| budget for the currect [currentl fiscal
year, for every depart ment, office, pur-
pose or improvement.
CO. The total amount expended for
the said budget allowances during the
previous month.
Co The grand total of such expendi-
lures from the beginning of the fiscal
year to the close of business of the
! last day of the previous month, and,
| (d) The balance unpaid on contracts
| against each budget allowance.
| (e) The balance of every budget al
| loWance
| (f) All such other information as may
be essential for thorough understand
| ing and consideration of the financial
status of the taxing district.
SEC. IS. All authorization and APP
preparations for the expenditure of
PUBLIC moneys. allowed in the budget,
or otherwise, shall cease OF be in eff
feet at the expiration of the, fiscal
year for which same were made. All
ton or appropriation shall revert to
the surplus account of each fund of the
taxing district .+, except as otherwise
SEC. 49, All claims against the tax
ing district for liabilities created dur
t the fisoa oc es 6 be ed WITH
district before the close of business on
the last day of the, month next sue,
year and paid out of the budget al
lowances for such fiscal year. No war
rants shall be issued for valid claims
allowed against budget allowances of
| the previous fiscal year which shall
have been filed after such day but the
same shall be held by the chief audit
| ing officer and the amount necessary
| to pay the same, without interest, shall
be included in the next budget and
| warrants therefor issued on the first
| day of the fiscal year for which such
| budget was made.
| All uncompleted contracts which
have been entered into shall be carried
| forward into the next fiscal year, and
| shall be paid out of the funds pro-
vided for in the budget of the year
in which such contracts were exc
L 1, 1Is.dr 20, ,oi,s