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as herein otherwise provided, until a tax or assessment shall have been levied to pay the cost and expenses thereof, and no such work or improvement shall be paid for, except from the proceeds of the tax or assessment thus levied, or from the proceeds of bonds issued in anticipation of the collection of said tax.

COUNCIL MAY RAISE PART BY TAX AND PART BY LOAN.

SEC. 16. Instead of levying a tax for the whole amount authorized by this act to be raised in that manner in any year, for the purpose of the general or special funds, the council may, in its discretion, raise a part thereof by tax and a part thereof by loan: Provided, That the aggregate amount of taxes and loans so raised and made, shall not exceed the amount for which a tax might be levied for the same year.

COUNCIL MAY MAKE LOANS IN CERTAIN CASES.

Sec. 17. The council shall also have authority to raise moneys by loan in anticipation of the receipts from special assessments for the purpose of defraying the costs of the im. provement for which the assessment was levied. Such loan shall not exceed the amount of the assessment for the completion of the whole work.

LIMIT MAY BE INCREASED WHEN.

Sec. 18. Should any greater amount be required in any year for the purpose of erecting public buildings, or for the purchase of grounds therefor, or for other public improvements or purposes, to be paid from the general funds of the city, than can be raised by the council under the foregoing provisions of this chapter, such amount may be raised by tax or loan, or partly by tax and partly by loan, if authorized by two-thirds of the electors voting upon the question at an annual city election or special election called for that purpose. The amount that may be voted or raised in any year under the provisions of this section, shall not exceed two per cent of the assessed valuation of the property in the city as shown by the last preceding tax rolls made therein.

HOW PROPOSITION SUBMITTED.

Sec. 19. The proposition to raise such additional amount shall be submitted to a vote of the electors by an ordinance or resolution of the council, distinctly stating the purpose of the proposed expenditure, the amount proposed to be raised there. for, and whether by tax or loan. Such ordinance or resolution shall be passed, and published in one or more newspapers of the city, copies of which shall be posted in five of the most public places in each ward of the city, at least two weeks before the election at which the vote is to be taken. Such vote shall be by ballot.

MONEYS TO BE APPLIED TO PURPOSE FOR WHICH RAISED.

SEC. 20. All moneys and taxes raised, loaned or appropriated for the purposes of any particular fund, shall be paid in and credited to such fund, and shall be applied to the purpose for which moneys were raised and received, and to none other; nor shall the moneys belonging to one fund be transferred to any other fund, or be applied to any purpose for which such other fund is constituted, except when there shall be a surplus in any general fund at the close of any fiscal year. In such case the surplus fund may be transferred to the sinking fund, should there be a deficiency in that fund, otherwise the council may apply such surplus as they shall deem proper. Moneys not received or appropriated for any particular fund shall be credited to the contingent fund.

HOW MONEY SHALL BE DRAWN FROM TREASURY.

Sec. 21. No money shall be drawn from the treasury, except in pursuance of the authority and appropriation of the council and upon the warrant of the clerk countersigned by the mayor. Such warrant shall specify the fund from which it is payable and shall be paid from no other fund.

FUNDS NOT TO BE OVERDRAWN.

Sec. 22. No warrant shall be drawn upon the treasurer, after the fund from which it should be paid has been exhausted nor when the liabilities outstanding, and previously incurred and payable from such fund, are sufficient to exhaust it. Any warrant, draft or contract, payable by the provisions of this act from any particular fund, excepting bonds given for loans herein authorized and issued or made after such fund has been exhausted by previous payments or by previous liabilities pay. able from such fund, shall be void as against the city.

LIMIT OF LOANS; HOW EXTENDED. Sec. 23. No loans shall be made by the council, or by its authority, in any year exceeding the amounts prescribed in this act. For any loans lawfully made, the bonds of the city may be issued, bearing a legal rate of interest not exceeding six per cent per annum. A record showing the dates, numbers and amounts of all bonds issued, and when due, shall be kept by the clerk. When deemed necessary by the council to extend the time of payment, new bonds may be issued in place of former bonds falling due, in such manner as merely to change, but not to increase the indebtedness of the city. Each bond shall show upon its face what class of indebtedness it belongs to, and from what fund it is payable: Provided, however, That the time of payment of such bonds shall not be extended unless two-thirds of all the aldermen elect vote therefor.

ANNUAL FINANCIAL STATEMENT.

Sec. 24. Immediately upon the close of the fiscal year the council shall audit and settle the accounts of the city treasurer and other officers of the city, and the accounts also, as far as practicable, of all persons having claims against the city, or accounts with it not previously audited; and shall make out a statement in detail of the receipts and expenditures of the corporation during the preceding year, which statement shall distinctly show the amount of all taxes raised during the preceding year for all purposes, and the amount raised for each fund, the amount levied by special assessments and the amounts collected on each; and the amount of money borrowed and upon what time and terms, and for what purpose; also the items and amounts received from all other sources during the year, and the objects thereof, classifying the expenditures for each purpose separately. Said statement shall also show the amount and items of all indebtedness outstanding against the city, and to whom payable, and with what rate of interest; the amount of salary or compensation paid or payable to each officer of the city for the year, and such other information as shall be necessary to a full understanding of all the financial concerns of the city.

STATEMENT; WHERE FILED.

Sec. 25. Said statement, signed by the mayor and city clerk, shall be filed in the office of the city clerk, and a copy thereof published in one or more of the newspapers of the city.

PENALTY FOR MISAPPROPRIATING FUNDS.

Sec. 26. If any officer of the corporation shall, directly or indirectly, appropriate or convert any of the moneys, securities, evidences of value, or any property whatsoever, belonging to the city or any board thereof, to his own use, or shall directly or indirectly and knowingly, appropriate or convert the same to any other purpose than that for which such securities, evidences of value or property may have been appropriated, raised or received, or to any purpose not authorized by law, he shall be deemed guilty of wilful and corrupt malfeasance in office, and may be prosecuted, tried and convicted therefor, and, on conviction, may be punished by fine not exceeding one thousand dollars, or by imprisonment in the State prison for a period not exceeding three years, or both such fine and imprisonment, in the discretion of the court.

BONDS; WHEN PAYABLE.—PENALTY FOR ALTERING. Sec 27. Every bond issued by the city shall be made payable within thirty years from the date of issue, and shall contain on its face a statement specifying the object for which the same is issued, and if issued for the purpose of raising money for any public improvement, the particular public im

provement shall also be specified on the face of such bond, and it shall be unlawful for any officer of the city to sign or issue any such bond without such matters are set forth on the face of the same as aforesaid, or to use such bonds or the proceeds from the sale thereof, for any other object than that mentioned on the face of such bond, and any such officer who shall violate any of the provisions of this section shall be deemed guilty of a misdemeanor and shall, upon conviction thereof, be punished by a fine not exceeding one thousand dollars, or by imprisonment in the county jail for a period not exceeding one year, or by both such fine and imprisonment in the discretion of the court.

CHAPTER XXVI.

ASSESSMENT AND COLLECTION OF TAXES.SUPERVISORS TO ASSESS.

SECTION 1. The supervisors of the city shall, in each year, make and complete an assessment of all the real and personal property within their respective supervisor districts liable to taxation under the laws of the State, and of all the property of any person liable to be assessed therein, in the same manner, and within the same time as required by law for the assessment of property in the townships of the State, and in so doing they shall conform to the provisions of law governing the action of supervisors of townships performing like services, and in all other respects within their respective supervisor districts, they shall, unless otherwise in this act provided, conform to the provisions of law applicable to the action and duties of supervisors in townships, in the assessment of property, the levying of taxes, and in the issuing of warrants for the collection and return thereof; such assessment shall be made in two separate rolls, one for the city taxes and special assessments to be known as the “city or July roll,” the other for State, county and school taxes, to be known as the “December tax roll,” and in the making of such assessments and in the levying of taxes such city shall be treated as a whole or as one assessment district as townships are treated under the general tax laws of the State.

PROPERTY OF PERSONS CLAIMING RESIDENCE ELSEWHERE.

SEC. 2. If any person residing in the city a part of the time

2 during the year shall in the opinion of any supervisor, unjustly or falsely claim exemption from taxation therein on the ground that he or she has a residence, and is taxed or liable to taxa. tion elsewhere than in said city, the supervisor shall, notwithstanding, assess such person for such amount of personal property as in his opinion shall be just, and such assessment shall be conclusive as to the liability of such person to be assessed and to pay the tax levied in pursuance thereof, unless such person shall present to the treasurer, or officer requiring pay. ment of such tax, a receipt duly signed and authenticated by the affidavit of some other collector of taxes, and also by the affidavit of the person charged with the tax, showing that such person has paid a tax upon all of the same property for the same year to such other collector or receiver of taxes.

PERSONAL PROPERTY ; WHERE ASSESSED. Sec. 3. All personal property found in any ward may be assessed therein, whether the owner thereof resides in such ward or elsewhere. If there shall be any doubt as to the ward in which any person shall be assessed for personal property belonging to such person, the board of review hereinafter mentioned may direct as to the ward in which the assessment shall be made, and any assessment so made shall be conclusive as to the liability of such person to be assessed in such ward for such property.

SUPERVISORS TO CONFER WITH EACH OTHER.

Sec. 4. For the purpose of assessing all property equally in

. the whole city, the supervisor's shall meet and confer together from time to time, while making their assessments, and equalize their valuations in such manner as may be just.

BOARD OF REVIEW; WHO TO BE, AND DUTIES OF. Sec. 5. The supervisors of the several supervisor districts, the two members of the board of review provided for in section one of chapter three of this act, and city attorney shall constitute a board of equalization and review of the general assessment rolls of the several supervisor districts of the city, a majority of whom shall constitute a quorum for the transaction of business, but a less number may adjourn from day to day. They shall have power, and it shall be their duty, to examine said assessment rolls, and they shall have authority to and shall correct any errors or deficiencies found therein, either as to the names, valuations or descriptions; and on their own motion, or on cause shown, may reduce or increase the valuation of any property found on said rolls, and shall add thereto any taxable property in the city that may have been omitted, and shall value the same; and to strike from said rolls any property wrongfully thereon, and generally to perfect said rolls in any respect by said board deemed necessary and proper, for which services such members of said board shall receive two dollars per day while actually employed. If on examination they shall deem the valuation of the several wards to be relatively unequal, they shall equalize the same by adding to or deducting from the total valuation of the taxable property in any ward such an amount as, in their judgment, will produce relatively an equal and uniform valuation of the real estate in the city; and the amount added to or deducted from the total valuation of such ward or assessment district shall be so stated in the certificate attached to the assessment roll of such ward;

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