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. 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 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 or 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. To sell unre SECT. 6. The city collector shall cause to be sold, pur- deemed estates suant to section fifty-eight of chapter twelve of the Public taken or pur Statutes, 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. Dunbar v. Boston, 112 The collector and his deputies are public officers, and not agents of the city for whose acts the city is liable in tort. Mass. 75; Alger v. Easton, 119 Mass. 77. R. O. p. 31. CHAPTER 14. OF THE CITY AUDITOR. Appointment, fication. R. O. p. 32. Section. 1. Appointment, term, and qualification. 3. City auditor's general duties. out of city treasury; times when Section. 5. Pay-rolls of laborers. 6. Estimates of annual expenditures; annual report; monthly state ments. 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 : One chief clerk and general book-keeper, One draft clerk and book-keeper of receipts, Two abstract clerks, One bond and interest clerk, Five clerks, One messenger. 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 on hand funds appropriated for the purpose sufficient for the be made. Such warrants for payments as aforesaid shall be issued on Times when the first secular day of each month, for all bills or demands payments shall which have been approved and ordered paid, prior to such date. Payments shall also be made at such reasonable times as the city council, with the approval of the mayor, may direct. Accounts may be adjusted, and special warrants for payment issued after the verification by the auditor, at such time as he may appoint, at the written request of any board or officer in charge of a department, provided that it be sanctioned by the mayor in writing. Discharged em- Order city counployees may be paid at any time on presenting to the auditor cil, Jan. 11, a proper certificate from the head of the department in which they were employed. 1884. The auditor shall report to the mayor whenever the expen- Excessive exditures of any department seem to be in excess of a proper reported to monthly ratio of its appropriation. mayor. laborers. SECT. 5. The pay-rolls of laborers employed in the Pay-rolls of several departments shall be made up semi-monthly; one order city counfrom the fifteenth to the last day of each month, inclusive, cil, Sept. 19, and the other to be made up from the first to the fourteenth 1882. day, inclusive; said pay-rolls shall be forwarded to the city auditor with special drafts on the city treasurer to meet the same. Estimate of an nual expendi SECT. 6. The city auditor shall annually, in February, lay before the city council an estimate of the amount of tures. money which it will be necessary to raise to meet the expenditures for the ensuing year, giving under each of the respective heads of appropriation a detailed statement (to be furnished by the several boards and officers, as provided in section two of chapter fifteen of these ordinances), of the purposes for which the appropriation is needed. He shall Annual report. also annually, on or before the first day of July, submit to the city council a printed statement of all the receipts and expenditures of the past financial year, giving in detail the amount of the appropriation and of the expenditure for each specific object, the receipts from each source of income, the reduction, if any, of the city debt, and the changes, if any, in the sinking-funds. Said statement shall be arranged, as far as practicable, so as to conform to the accounts of the city treasurer and city collector, and shall be accompanied by a schedule of the property belonging to the city, and by an exhibit showing the debts due from the city, the rates of interest thereon, and the years in which such debts will become due. He shall also make to the city council a monthly state monthly statement of the amounts of the several appropriations; of the amount of all drafts on account of each appropriation made during the month preceding the date of such statement; of the amount of such drafts made since the beginning of the financial year; and of the balance of each appropriation remaining subject to draft. ments. B. O. p. 32. NOTES. The city auditor, although created by ordinance under the general authority of § 38 of the city charter, is by statute made ex-officio auditor of accounts of Suffolk county (P. S. c. 23, § 34); and a duplicate receipt for all moneys paid over by the collector to the treasurer is required by statute to be filed with the auditor. St. 1875, c. 176, § 20; see § 42 of city charter. The manner of his appointment and removal, and of the appointment and removal of his subordinates, is determined by St. 1885, c. 266, §§ 1, 5. His salary as county auditor is fixed by the board of aldermen. See revised standing regulations of the board of aldermen, c. 2, §3, post, p. 186. SECT. 6. The annual report of receipts and expenditures is required by § 51 of the city charter to be published and distributed for the in formation of the citizens. |