payments by, how made. accounts of, closing and examination of; annual report. May make cer outside City SECT. 4. The treasurer shall pay all checks, orders, and other warrants issued upon him by the city auditor for the payment of bills and demands against the city, which have been duly passed in the auditor's department and have been by the mayor ordered for payment. The form of such checks, orders, or other warrants shall be settled by the auditor, with the approval of the mayor, whose approval shall be necessary to any subsequent change therein. The treasurer shall close his accounts for the financial year on or before the fourth day of May in each year, and shall on or before the first day of June transmit to the city council. his annual report thereon. He shall also at any time submit his accounts and vouchers to the examination of any accountant designated for the purpose by the mayor, or by a vote of the city council, and he shall be entitled to a copy of the report thereon. SECT. 5. Payments of sums due to school instructors, tain payments school janitors, policemen, firemen, witnesses, and jurors, and to other persons employed in and about the various departments and institutions of the city and of the county of Suffolk, may be made by the city treasurer in any of the public buildings in the different sections of the city, or upon any of the public works, as he may designate and as will best facilitate such payments and prevent the loss of time by those to whom they are made; and for the purpose of making payments as aforesaid, the city treasurer may furnish necessary conveyance for his paymasters. for places where made. Furniture, etc., SECT. 6. Suitable furniture and fixtures for such places payments are so as may be designated by the city treasurer for making payments, under the preceding section, shall be furnished by the superintendent of public buildings, who shall also place proper safeguards for the keeping of any money that may be in charge of the paymasters in such places. R. O. p. 29. Payments due to deceased em ployees. SECT. 7. Upon the death of any employee, the board, or officer in whose department the deceased person was employed, may certify to the city treasurer the amount due council, March such employee at the time of his decease, and the name of Order city 16, 1885. Monthly state ments. the person entitled to receive the same; and the city treasurer is hereby authorized to pay said amount in conformity to the certification of said board or head of department. SECT. 8. On or before the tenth day of each month the city treasurer shall render to the mayor and city council a statement of the receipts and payments of his department for the preceding month, and a summary of the like items for the current financial year up to the close of such month. NOTES. As to the duties of the city treasurer, see St. 1875, c. 176, § 1. St. 1885, c. 266, § 1, provides for his appointment by the mayor, subject CHAP. 12.] THE CITY TREASURER. to confirmation by the board of aldermen, and makes him removable by The city treasurer is also treasurer of the county of Suffolk. c. 23, § 3. See § 42 of city charter. P. S. 35 CHAPTER 13. OF THE CITY COLLECTOR. Appointment and term of office. R. O. p. 30. Subordinates SECTION 1. Annually, in the month of May or June, there shall be appointed by the mayor, subject to confirmation by the board of aldermen, a city collector who shall hold office for one year from the first day of July in the year in which he is appointed. SECT. 2. There shall be allowed to the collector, for the and their bonds, discharge of the duties of his department, the following sub etc. deputies to give whole time. R. O. p. 30. City collector's R. O. p. 30. ordinates: One cashier, One book-keeper, One general clerk and messenger, He shall require from said subordinates for the faithful performance of their respective duties and for the safe custody of the money and other property intrusted to them, bonds to himself as obligee, with sureties satisfactory to the mayor, and with penal sums as follows: the cashier, not less than twenty thousand dollars, and the deputy collectors, not less than five thousand dollars each. The whole time of the deputy collectors shall be given to the duties of the said department. SECT. 3. The city collector shall collect and receive all general duties. moneys payable to the city, except when other provision is made, and shall make to the city auditor monthly reports in writing of the amount of all moneys received by him, and of the accounts upon which such moneys have been received. He shall also, at the close of each financial year, submit to the city council a statement of all moneys received by him during the year, of the particular warrant, assessment, or account upon which each amount was received, and of the balance of money uncollected on the respective warrants, assessments, or schedules of departments in his hands, and a copy of such statement shall be filed with the city auditor. He shall also be the custodian of all leases of city property, and of all notes, bonds, mortgages, and other evidences of indebtedness belonging to the city or to the county, and shall annually, in May, lay before the city council a detailed statement thereof. ceiving tax-bills. SECT. 4. The city collector shall, immediately after Duties upon rereceiving any tax-bills from the board of assessors, cause R. O. pp. 30, 31. such bills to be delivered to the persons assessed, and if they are not paid within thirty days thereafter, he shall issue a summons to each person who fails to pay; and if such person does not pay his taxes within ten days after the receipt of such summons, or after the service thereof upon him in the usual manner, the said collector shall issue his warrant for the collection of said taxes, or in the case of taxes on real estate shail proceed to sell according to the law. betical lists of SECT. 5. As soon as conveniently may be after the city To keep alphacollector has caused any real estate to be sold for non-payment tax-sales. of a tax or assessment, he shall cause such sale to be entered R. O. p. 31. in an alphabetical list, made under his supervision and kept in his office for public reference, and giving the location of such real estate and the name of the person or persons, if known, against whom such tax or assessment was laid. SECT. 6. To sell unre The city collector shall cause to be sold, pur- deemed estates suant to section fifty-eight of chapter twelve of the Public taken or purStatutes, and all other provisions of law applying thereto, all chased at taxreal estate taken or purchased by the city for non-payment sales, etc. of taxes or assessments and not redeemed within the time allowed for such redemption, and the mayor shall, upon payment of the purchase-money to the said collector, execute to the purchaser of any such estate a quitclaim deed thereof. NOTES. As to the duties of the city collector, see St. 1875, c. 176, §§ 2, 3. By St. 1885, c. 266, § 1, he is to be appointed by the mayor, subject to confirmation by the board of aldermen, and is removable by the mayor upon assignment of cause. The appointment and removal of his subordinates is governed by St. 1885, c. 266, § 5. SECT. 3. As to what constitutes a valid payment of a tax under protest, see Carleton v. Ashburnham, 102 Mass. 348, 350; Knowles v. Boston, 129 Mass. 551; Borland v. Boston, 132 Mass. 89. SECT. 5. This ordinance appears to be made under the provisions of P. S. c. 12, §§ 43, 58. See also notes to chapter 4. By St. 1875, c. 176, § 2, the city collector is also collector for the county of Suffolk. The collector and his deputies are public officers, and not agents of the city for whose acts the city is liable in tort. Dunbar v. Boston, 112 Mass. 75; Alger v. Easton, 119 Mass. 77. R. O. p. 31. CHAPTER 14. Appointment, fication. R. O. p. 32. SECTION 1. Annually, in the month of May or June, there term, and quali- shall be appointed by the mayor, subject to confirmation by the board of aldermen, a city auditor, who shall hold office for one year, from the first day of July in the year in which he is appointed; and he shall be sworn to the faithful discharge of the duties of his office. Subordinates. City auditor's general duties. R. O. p. 32. Proceedings before money is treasury. R. O. p. 35. SECT. 2. There shall be allowed to the auditor, for the discharge of the duties of his department, the following subordinates: SECT. 3. The city auditor shall keep a complete set of books, wherein shall be stated the amount of the appropriation that has been made for each distinct object of expenditure, and the amount that has been expended on account of such appropriation; and when the appropriation for any specific object has been wholly expended, he shall immediately communicate that fact to the city council. SECT. 4. Before money is paid out of the city treasury, paid out of city a requisition therefor in writing, with detailed accounts attached, specifying the amount to be paid and the party or parties to whom the payment is due, shall be made by the board, officer, department, or committee incurring the expenditure, upon the city auditor. He shall examine all such requisitions, bills or demands rendered against the city; shall see that they have been incurred with due warrant of law, and properly approved by some person duly authorized, and in exact accordance with such authority; that the clerical computations are correct; and that there are |