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Classification of real estate.

Triennial valuation.

They shall classify and divide all real estate in the city into three classes, viz: Built up, which shall pay full rates; suburban or rural, which shall pay twothirds, and agricultural, which shall pay one-half. They shall tri-annually make a valuation for all purposes of municipal taxation, and shall have the power to administer oaths. Any property owner shall have the right to be heard by the full board sitting as a Board of revision. board of revision, on appeal from any valuation. The

assessment, as aforesaid, shall remain the lawful assessment, for purposes of city taxation, for such city, until the next tri-ennial assessment to be made by such board of assessors, as herein provided. Nothing herein contained shall be construed to repeal the Act of July 9, 1897. act of July nine, one thousand eight hundred and ninety-seven, providing for the classification of real estate and other property for purposes of taxation, and for the election of assessors and prescribing the duties thereof, in cities of the second class, except so far as the same is inconsistent herewith.

The councils shall, by ordinance, make all further needful rules and regulations for the government of this department.

City treasurer.

Term of.

Eligibility to office of.

Duties and pow

ers.

How money shall be drawn from treasury.

ARTICLE VII.

Department of City Treasurer.

The department of city treasurer shall be under the charge of the city treasurer, who shall be the head thereof; who shall hold his office for the term of three years, and until his successor is chosen and qualified.

No person shall be eligible to the office of treasurer except a citizen of the city, a resident therein for seven years next preceding his appointment, unless he shall have been absent on public business of the United States or of this State.

The city treasurer shall receive the proceeds of all public loans, and shall demand and receive from the proper officers all moneys payable to the city from whatever source, and pay all warrants duly issued and countersigned; the receipt and collection of funds derived from assessments, taxes, water rents, licenses, permits and rents, from markets, landings, wharves and other public property, excepting delinquent taxes and water rents, shall be attached and subordinate to this department and subject to its supervision, control and direction.

No money shall be drawn from the city treasury except by due process of law, or upon warrants on the treasurer, signed by the city recorder and countersigned by the controller, which shall state the con

sideration of the same and the particular fund or appropriation to which the same is chargeable.

The treasurer shall keep the accounts, arising from the several sources of revenue and income, separate and distinct from one another, and shall make daily deposits of all moneys received by him in such banks or institutions as may be designated by councils, and shall make specific reports daily to the controller, of all receipts and deposits, and of all moneys withdrawn from the treasury, and shall present and verify his cash account in such manner and as often as may be required.

All the moneys of the city, received by any officer of agent thereof, except those received by the collector of delinquent taxes, shall be deposited daily in the city treasury.

ARTICLE VIII.

Department of City Controller.

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Section 1. The city controller shall be the head of City controller. this department; he shall hold his office for a term of Term of. three years, and until his successor shall be duly

chosen and qualified.

The city controller shall:

I. Prescribe the form of reports and accounts to be rendered to his department, and shall have the inspection and revision of the accounts of all other departments and trusts.

Duties of.

To have inspec

tion and revision

of all accounts.

counts.

II. Audit the accounts of the several departments To audit all acand trusts, and all other accounts in which the city is concerned; and submit annually to councils, in such To submit annual manner as may by ordinance be directed, a report of report. the accounts of the city, verified by his oath or affirmation, exhibiting the revenues, receipts and expendi tures, the sources from which the revenues and funds are derived, and in what manner the same have been disbursed, which report shall be published in pamph

let or book form.

Report to be pub

lished.

To keep separate

accounts of ap

Each ac- Detailed state

ments.

III. Keep separate accounts for each specific item or appropriation made by councils to each department, propriations. and require all warrants to state specifically against which of said items the warrant is drawn. count shall be accompanied by a statement in detail, in separate columns, of the several appropriations made by councils, the amount drawn on each appropriation, the unpaid contracts charged against it, and the balance standing to the credit of the same.

No appropriation

drawn.

IV. He shall not suffer any appropriation to be overdrawn, or the appropriation for one item of ex- shall be overpense to be drawn upon for any other purpose, or by any department other than that for which the ap

Transfers of appropriations.

ficient balance.

propriation was specifically made, except on transfers made by ordinance of councils; or unless sufficient funds, out of which said warrant is payable, shall actually be in the treasury at the time.

V. If any warrant presented to the controller contain an item for which no appropriation has been In case of insuf- made, or there shall not be a sufficient balance of the proper fund for the payment thereof, or which for any other cause should not be approved, he shall notify the proper department of the fact; and if the controller shall approve any warrant, contrary to the provisions hereof, he and his sureties shall be individually liable for the amount of the same to the holder thereof.

Controller and

his sureties liable.

Treasurer may require evidence as to claims, etc.

Detailed monthly statement to controller.

Contracts shall
designate item of
appropriation.
To be numbered.

Liability of controller and sureties.

Proviso.

Controller shall audit and settle accounts of officers.

In case officer is
Indebted to city.

VI. Whenever a warrant or claim shall be presented to him, he shall have power to require evidence that the amount claimed is justly due, and for that purpose may summon before him any officer, agent or employes of any department of the city, or any other person, and examine him, upon oath or affirmation, relative to such warrant or claim.

VII. He shall also perform all duties required of him by law or ordinance, not inconsistent with the provision hereof.

Detailed statements of the receipts and expenditures of the several departments shall be made on the third Monday of each month to the controller.

Every contract involving an appropriation of money shall designate the item of appropriation on which it is founded, and shall be numbered by the controller in the order of its date, and charged as numbered against such item, and so certified by him, before it shall take effect as a contract, and shall not be payable out of any other fund; and if he shall certify any contract in excess of the appropriation properly applicable thereto, the city shall not be liable for such excess, but the controller and his sureties shall be liable in damages for an amount not exceeding such excess, which may be recovered in an action on the case for negligence, by the contracting party aggrieved: Provided, That so much of this section as enacts that a contract, certified by the controller, shall not be payable out of any other fund than the item of appropriation against which it is numbered, shall not apply to such contracts for public improvement as are referred to in Article XV, Section 1, hereof.

The controller shall, at the end of each fiscal year, or oftener if so required by councils, and also upon the death, resignation, removal or expiration of the term of any officer, audit, examine and settle the accounts of such officer; and if he shall be found indebted to the city, the controller shall state an account

and file the same in the court of common pleas of the proper county, together with a copy of the official bond of such officer, and give notice thereof to him or his legal representatives, and if any person or persons affected thereby shall be dissatisfied with such settlement he or they may appeal therefrom.

Appeal.

oath.

The appeal, with his or their exceptions to the account as stated, verified by the oath of the person or To be verified by persons appealing, shall be filed in the office of the prothonotary of said court within ten days after the service of notice. The appellant shall, within ten

security.

count to be a lien.

days, enter security, to be approved by the court, to Appellant to enter prosecute the appeal with effect, and pay the costs and the debt and interest which may appear by the judgment of the court to be due to the city. The balance of account, as shown by the settlement filed as Balance of acaforesaid, shall constitute a lien on the real estate of the officer, so indebted, and his sureties from the date of the filing thereof, which lien shall continue for the period of five years from the date of filing. A writ of scire facias to enforce the lien shall be issued thereon within six months, which shall contain a clause ,warning the sureties, or the executors or administrators of the officer or of his sureties, to appear and make defense, and the case shall thereupon be pro- The defense. ceeded with to final judgment, according to law.

Writ of scire fa

cias to enforce

lien.

be given.

Notice of the audit shall be given by the controller Notice of audit to to the officer or his legal representatives, before the final statement of the account, and if desired by such officer or his legal representatives, opportunity shall be given for a hearing. A copy of such notice, with an Hearing. affidavit of the proof of service thereof, shall be filed with the statement of account, as evidence of service of notice.

ARTICLE IX.

Department of Law.

The

City Solicitor.

Section 1. The department of law shall consist of a city solicitor, who shall be the head thereof, and shall hold his office for a term of three years, and until Term of. his successor shall be duly chosen and qualified. department shall have as many assistants and clerks Assistants and as may be authorized by ordinance, who shall be appointed by the city solicitor. The solicitor and assistant solicitors shall be attorneys-at-law, admitted and qualified to practice in the courts of this Commonwealth.

The city solicitor shall:

I. Be the legal adviser, and act as attorney and counsel for the city and all its departments and officers. II. Prepare all contracts to be made with the city or any of its departments, and endorse on each his ap

clerks.

Qualifications.

Powers and duties

of city solicitor.

To prepare all

contracts.

proval of the form thereof before the same shall take To be custodian of effect, and be the custodian of all such papers and

papers and rec

ords.

To make a daily return to controller.

Fees, etc., to be paid daily to city treasurer.

Fees for contracts, etc.

Registry to be kept of contracts, etc.

Assistant counsel may be employed.

Judgments

against city to be reported to councils.

records as may be designated, and perform such other duties appertaining to his department as may be required by law or ordinance.

III. He shall make a return daily to the city controller of each item of money or moneys received by or through him or his assistants by virtue of his office, including all fees and perquisites for the preparation of any contracts, bonds or other instruments of writing, or such as may be derived from any other subject matter connected with the city or its affairs, and shall pay daily such amount to the city treasurer.

All contracts, bonds and other instruments of writing in which the city is concerned, shall be prepared in the office of the city solicitor, and he shall receive for the city a reasonable fee from the persons for whom such contracts, bonds or instruments may be drawn, to be fixed by ordinance, and he shall approve all security required to be given for the protection of the city, and a proper registry shall be kept by him of all such contracts, bonds and instruments.

No department of the city shall employ any other solicitor, but assistant counsel may be employed in any particular matter or cause by the city recorder, with the consent of councils, but he shall be selected by the city solicitor.

Judgments recovered against and payable by the city, remaining unpaid, with the interest due and to become due thereon, shall be reported to the councils by the city solicitor at their first session after the same shall become payable, and if there shall be no funds in the treasury provided for and applicable to the payment thereof, the amount shall be raised in Payment of judg- the next levy of taxes. Such judgments shall be paid,

ments.

Charities and correction.

Jurisdiction of department.

in the order of their priority, out of the first moneys paid into the city treasury on account thereof by reason of such levy, but if there be any moneys in the treasury, not otherwise appropriated, councils shall direct the payment therefrom of the judgments, in the order of their priority, and the plaintiffs in such judgments shall have the right to enforce compliance with the provisions hereof by mandamus or other proper process, but shall not have the right to collect or compel the payment of any such judgments in any other manner or out of any other funds of the city. ARTICLE X.

Department of Charities and Correction.

Section 1. The department of charities and correction shall be under the charge of one person, who shall be the head thereof; to which department shall be confided the construction, control and repair, care, man

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