Coulee City dispatch. [volume] (Coulee City, Wash.) 19??-19??, 1916-11-02

estimates shall have been finally con-
cluded. the governing officials shall
pass a resolution adopting each item
of the estima ed budget as finally
agreed upon, and after computing the
ferred to in section of this act and
deducting from this result the reve-
nues, other than taxes, and the sur
the remainder shall be and constitute
the net amount of taxes to be levied
upon the real and personal property
daries of the respective taxing dis
tricts, provided that the estimates shall
be regulated so that the tax 1evies shall
not exceed the limitations tn,s prescribed
shall thereafter be known as the
budget Of the year. ord;na,oa ana ahs an
be passed adopting the entire budget
and each and every item thereof, and
fixing the final amount arrived at as
the tax to be levied, which order, reso-
be subject to reconsideration or revis-
ion. All taxes shall be levied in specific
sums.
The adoption of the budget shall
theren sef Forth n for the
cific uses and purposes therein named
SEC. TO- On or before October 10th
f6ilf1wdng the chief auditing e, o 1d;e
required to be made by the governing
officials to the county. assessor, and
the county assessor shall thereupon
extend the taxes against the property
within the boundaries of the respective
taxing districts.
erning officials of any taxing district,
or any officer or employee charged
with the duty of preparing the esti-
mates required for the budget of the
to prepare and file such estimates
Within the time herein limited, any
taxpayer owning property subject to
apply to the superior court Of the
county in which such taxing district
is situated and obtain writ of man
damus requiring such estimates to be
forthwith prepared and filed. Such
application shall have precedence over
an other matters pending and shall
The costs of such action, together
with reasonable attorneys fee, shall
be charged to the delinquent officer
OF employee and shall be made a part
lien upon any salary or compensation
due or accruing in the future to such
delinquent officer or employee, and the
treasurer of such taxing district shall
be subject to garnishment for the pur-
SEC IT, At the be beginni n.y., of - each aea
chief auditing officer of the taxing
district to record the entire budget,
as adopted, upon the general books of
the taxing district in double entry.
Tax roll accounts and accounts for
all anticipated revenues, or group
thereof, shall be established and said
accounts shall be debited with the re-
and budget appropriation accounts for
the various departments or activities
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
after provided
The allowances as thus recorded up
district, shall be considered liabil-
ity of the taxing district and the
funds to be raised by taxation or ac-
cruing to the taxing district from
held in trust for the specific purposes
and uses set forth in the budget.
sn g. int it sha be ness
other indebtedness purposes, delin-
quent taxes and taxes levied for the 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
trict to be considered in the calculation
of the constitutional debt limitation.
of sac eah mon 2h ql the ee abe a HSh day lay
ficer or every taxing district shall file
with the governing officials a COM
plete and comprehensive statement
(a) The total amount of all of the
various expenditures allowed in the
budget for the currect [current1 fiscal
y0or FL RI nrpf1, ore
pose or Improvement.
CO. The total amount expended for
the said budget allowances during the
co. The grand total of such expendi-
lures from the beginning of the fiscal
year to the close of business of the
(d) The balance unpaid on contracts
against each budget allowance.
(e) The balance of every budget al
(f) All such other information as may
be essential for a thorough understand
ing and consideration of the financial
status of the taxing district.
SEC. Is. All authorization and APP
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
| unexpended balances of such authorize
ton or appropriation shall revert to
the surplus account of each fund of the
provided in section lie of this act
SEC Is. All claims against the tax
ing district for liabilities created dur
ing the fiscal year must be filed with
the chief auditing officer of the taxing
the last day of the month next sue
ceeding after the close of the fiscal
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
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
daN of the fiscal year for which such