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also be allowed the same fees for making transfers, issuing
<br />
<br />licenses and such like work as are allowed in similar cases under
<br />
<br />the State law, which fees shall be paid by the persons for whom the
<br />
<br />service is rendered. Such fees of the Commissioner may be
<br />
<br />collected by the sergeant as similar fees are collected when in.
<br />
<br />curred under State laws.
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<br />Sec. 75. Taxes—exempt property.
<br />
<br />No tax shall be assessed or collected on any property belong
<br />
<br />ing to the city, to any religious congregation, to a college or in.
<br />
<br />corporated academy and used exclusively for educational
<br />
<br />purposes, to Masonic or other benevolent associations of like
<br />
<br />character, or to orphan or other humane asylums, or to public
<br />
<br />libraries.
<br />
<br />Sec. 76. Same—rate of to be fixed annually by council.
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<br />The Council shall annually fix the rate of taxation which shall
<br />
<br />be assessed upon real and personal property and upon licenses,
<br />
<br />and shall prescribe all necessary rules and regulations for as-
<br />
<br />sessing the same which are not provided in the general
<br />
<br />ordinances of the city, and have same published annually in
<br />
<br />pamphlet form for distribution.
<br />
<br />Sec. 77. Commissioner—his further duties and powers.
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<br />In all other duties and powers, not mentioned in the foregoing
<br />
<br />ordinances, he shall be governed by the State law.
<br />
<br />lating to the accounts and transactions of the city, shall be at
<br />
<br />all times subject to the inspection of the Mayor, the Committee
<br />
<br />of the Council on Finance, the Auditor, City Attorney, and such
<br />
<br />persons as the Council may appoint to examine the same, and
<br />
<br />together with any balance of moneys on hand, shall be trans-
<br />
<br />ferred by the Treasurer to his successor, at every new appoint-
<br />
<br />ment, or delivered up as the Council may at any time require.
<br />
<br />
<br />CHAPTER VIII.
<br />TREASURER.
<br />
<br />Sec. 78. Treasurer—office and duties.
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<br />The Treasurer shall keep his office in such place as is pro -
<br />
<br />vided for him by the Council; he shall be the custodian of all
<br />
<br />city funds, and he shall receive all taxes and other revenues and
<br />
<br />moneys which it is his duty to collect from persons owing the
<br />
<br />same to the city, or which it is the duty of other officers of the
<br />
<br />city to collect and pay over to him, and to pay the same out as
<br />
<br />the laws of the city may prescribe. (Charter, Sec. 35.)
<br />
<br />Sec. 79. Same—method of keeping accounts.
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<br />He shall so keep his books that all receipts and disbursements
<br />
<br />and the source and character of the same may appear. They
<br />
<br />shall show the accounts between the city and its several depart-
<br />
<br />ments, and the special sums placed by order of the Council to
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<br />the credit of each department of the city government, and how
<br />
<br />the same is expended; the condition of the sinking and other
<br />
<br />funds of the city; and any and all other accounts necessary to
<br />
<br />a true and accurate understanding of the financial affairs of the
<br />
<br />city.
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<br />Sec. 80. Same—disbursements by.
<br />
<br />The Treasurer shall pay all interest from the city upon its
<br />
<br />bonded indebtedness to those duly entitled thereto, but he shall
<br />
<br />pay no money out of the treasury in any other case, except on
<br />
<br />the warrant of the Auditor, and not then unless said warrant he
<br />
<br />drawn upon some fund which by some ordinance or resolution
<br />
<br />of the Council has been so appropriated that it is properly sub-
<br />
<br />ject to such warrant, and such warrant shall be countersigned
<br />
<br />by the Mayor or other official as may be authorized by the Coun-
<br />
<br />cil.
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<br />Sec. 81. Same—books and accounts—inspection—deliv-
<br />
<br />ery to successor.
<br />
<br />The books and accounts of the Treasurer, and all papers re -
<br />
<br />bearing certificates of deposit in any of the banks of the city
<br />
<br />approved by the Council, payable to the order of the city, and
<br />
<br />whenever the use of the money, or any part thereof, for which
<br />
<br />the certificates have been taken out, is required by the city, the
<br />
<br />Treasurer is authorized and empowered to endorse said cer-
<br />
<br />tificates, or any one or more thereof, and to place the proceeds
<br />
<br />thereof to the credit of the city in the same banks which issued
<br />
<br />the certificate of deposit.
<br />
<br />Sec. 82. Same—reports by.
<br />
<br />The Treasurer shall quarterly submit to the Committee of the
<br />
<br />Council on Finance, for the use of the Council, a full and de-
<br />
<br />tailed account of all receipts and expenditures during such quar-
<br />
<br />ter; and any and all facts and information necessary to a clear
<br />
<br />and accurate knowledge of the financial condition of the city.
<br />
<br />Sec. 83. Same—examination of books by finance com-
<br />
<br />mittee.
<br />
<br />The quarterly report of the Treasurer shall, as soon as re-
<br />
<br />ceived, be carefully examined by the Committee of the Coun-
<br />
<br />cil on Finance, before whom the Treasurer shall produce every
<br />
<br />warrant and other vouchers for his disbursements during the
<br />
<br />quarter. He shall also exhibit to said committee for its inspec-
<br />
<br />tion, his books of accounts and all papers, contracts, bonds and
<br />
<br />other assets of the city. After carefully examining said report,
<br />
<br />vouchers, books and assets, the said committee shall return said
<br />
<br />report to the Council for its action, accompanied with such
<br />
<br />comments thereon as they may deem proper and necessary, and
<br />
<br />it shall be the duty of the Treasurer to have said report pub-
<br />
<br />lislied in some newspaper of the city as soon thereafter as pos-
<br />
<br />sible.
<br />
<br />Sec. 84. Same—custodian of bonds, notes, etc.
<br />
<br />The Treasurer shall be the custodian of all bonds, notes,
<br />
<br />choses in action and other like assets of the city, and he shall
<br />
<br />be specially chargeable with the assets belonging to the sinking
<br />
<br />fund.
<br />
<br />Sec. 85. Same—city funds—certificates of deposit.
<br />
<br />When moneys on hand belonging to the city in the opinion of
<br />
<br />the Treasurer justify his doing so, lie may take out interest
<br />
<br />Sec. 86. Collection of taxes.
<br />
<br />The Treasurer shall collect all taxes, assessments, rents, fines,
<br />
<br />penalties and other income and revenue of the city which is
<br />
<br />not made specially the duty of some other officer to collect. He
<br />
<br />shall have the right to appoint one or more deputies, to be ap-
<br />
<br />proved by the Corporation Court, for whose acts and doings
<br />
<br />lie and his sureties shall be responsible.
<br />
<br />Sec. 87. Same—rights and powers; deputies.
<br />
<br />For the purpose of collecting all taxes, and other dues to the
<br />
<br />city, the Treasurer and his deputies shall have the same right
<br />
<br />of distress and levy as by the laws of the State is vested in those
<br />
<br />whose duty it is to collect the taxes, levies, assessments and
<br />
<br />other dues to the State, and all property subject to levy to sat-
<br />
<br />isfy taxes due the State may be taken to satisfy dues to the
<br />
<br />city.
<br />
<br />Sec. 88. Same—listing omitted property.
<br />
<br />Should the Treasurer discover any property which has been
<br />
<br />omitted from assessment upon the books of the Commissioner
<br />
<br />of the Revenue, he shall list the said property for taxation upon
<br />
<br />the books furnished him by the Commissioner and shall col-
<br />
<br />lect the taxes thereon; but in all such cases, the Treasurer shall
<br />
<br />report such property so listed by him to the Commissioner for
<br />
<br />entry on his books.
<br />
<br />Sec. 89. Same—tax tickets.
<br />
<br />It shall be the duty of the Treasurer to make off from the
<br />
<br />books of the Commissioner of the Revenue a separate ticket
<br />
<br />against each tax payer whose name is contained on said book,
<br />
<br />showing each class of property, the assessed value thereof and
<br />
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