Except such as may tional or police pur be used for educa poses. alleys and highways, the construction, protection and repair The provisions of section twenty-seven of an act, entitled "A further supplement to an act, entitled 'An act to incorporate the city of Philadelphia,'" approved February second, one thousand eight hundred and fifty-four, and of section three of an act, entitled "A supplement to the act consolidating the city of Philadelphia," approved April twenty-first, one thousand eight hundred and fifty-five, are hereby repealed, and councils are hereby authorized by ordinance to divide the city into such survey districts as to them may seem proper. Until the expiration of the respective terms of office of the present district surveyors, such surveyors shall be attached to the department of public works and shall perform their duties under the direction of the said department, and at the expiration of their said respective terms, subject to such ordinances as councils may make upon the subject, their places shall be filled in the manner pointed out in section four, of article eleven hereof. ARTICLE V. City ice boats. Repeal of section 27, of act of Februsection 3, of act of ary 2d, 1854, and of April 21st, 1855. Councils authorized by ordinance to disurvey districts. Present district surveyors to serve out terms and be at vide the city into their respective tached to the department of public der it. works, and act unNew appointments to be made as prearticle XI. scribed in section 4, DEPARTMENT OF RECEIVER OF TAXES. Receiver of taxes to be head of depart ment. Term, three years. lecting taxes and SECTION 1. The receiver of taxes shall be the head of this department; shall be elected and give security as now provided by law, and shall hold his office for a term of three years, and until his successor is chosen and qualified. All officers charged with the duty of collecting taxes, and the receipt and collection of funds derived from loans, licenses, water rents, water pipe, frontages, permits and rents from markets, landings, wharves and other public property and interests, shall be attached and subordinate to this department, and be subject to its supervision, control and direction. But boards of directors of city trusts Certain boards exnow existing, and boards of revision of taxes created by any All officers charged with the duty of colfunds derived from shall be attached to and under control loans, licenses &c., of this department. cepted. Qualifications of receiver of taxes. Shall be charged with the full amount and with all other accounts placed in his hands. acts of Assembly of this Commonwealth shall be appointed and perform their functions as heretofore. No person shall be eligible to the office of receiver of taxes except a citizen of the city, resident therein for seven years next preceding his election, unless he shall have been absent on public business of the United States or of this State. The receiver of taxes shall be charged by the controller of all tax duplicates with the full amount of all tax duplicates of the several wards, and also with all other accounts placed in his hands by the proper officer for collection, and shall make daily returns to the controller of all moneys paid and by whom paid. And make daily returns of all moneys paid him and by whom. ARTICLE VI. City treasurer to be head of department, and be elected &c., as now provided by law. Duties. Qualifications. Shall demand and receive all moneys payable to the city, and pay all warrants duly issued and countersigned. No money shall be drawn except by due process of law or upon warrants. Accounts to be kept separate and distinct. made in such banks as councils may designate. DEPARTMENT OF CITY TREASURER. The city treasurer shall be the head of this department: he shall be elected and give security as now provided by law, and shall hold his office for a term of three years and until his successor is chosen and qualified. The duties of the city treasurer shall remain as now provided by law except as modified by the provisions of this act. No person shall be eligible to the office of treasurer except a citizen of the city, resident therein for seven years next preceeding his election, unless he shall have been absent on public business of the United States, or of this State, and he shall not be eligible to election for the next succeeding term. The city treasurer 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. No money shall be drawn from the city treasury except by due process of law, or upon warrants on the treasurer signed by the head of the appropriate department and countersigned by the controller, which shall state the consideration 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 Daily deposits to be 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. Daily reports to be made to the controller. Cash account. All city moneys to be deposited daily in city treasury. All the moneys of the city received by any officer or agent thereof shall be deposited daily in the city treasury. ARTICLE VII. DEPARTMENT OF CITY CONTROLLER. SECTION 1. The city controller shall be the head of this department; he shall be elected as now provided by law and shall hold his office for a 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. Audit all the city accounts. councils. Contents of Report. II. Audit the accounts of the several departments and trusts, and all other accounts in which the city is concerned, and submit annually to councils in such manner as may by Report annually to ordinance be directed, a report of the accounts of the city verified by his oath or affirmation, exhibiting the revenues, receipts and expenditures,, 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 pamphlet or book form. III. Keep separate accounts for each specific item or appropriation made by councils to each department, and require all warrants to state specifically against which of said items the warrant is drawn. Each account 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. Keep separate accounts for each item or appropria tion. Contents of each ac count. Appropriations shall not be over ferred. IV. He shall not suffer any appropriation to be overdrawn or the appropriation for one item of expense to be drawn, or transdrawn upon for any other purpose, or by any department other than that for which the appropriation 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 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. 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 employé of any department of the city, or any other person and examine him upon oath or affirmation relative to such warrant or claim. His duty when waritem for which no appropriation was rant contains an made. Individual liability. May require eviness of each claim. dence of the just And summon and examine witnesses. Perform all duties required by law. And make detailed statements of re 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 ceipts and expendi- the several depart nents shall be made on the third Monday of each month, to the controller. tures each month. Contents of every contract involving an appropriation. How charged and payable. ing a contract in excess of its proper appropriation. 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 Penalty for certify 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 fourteen, section one hereof. Proviso. At end of each fiscal year to audit, ex accounts of each The controller shall, at the end of each fiscal year, or amine and settle the 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 against him, to state if he shall be found indebted to the city the controller shall officer. If balance is found an account and file same in court of common pleas. Notice of filing of account to be given. Parties interested may appeal. Proceedings on appeal. 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. The appeal, with his or their exceptions to the account as stated, verified by the oath of the person or 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 days, enter security to be approved by the court to prosecute the appeal with effect and pay the costs and the debt and interest, which may appear by the judgment of the court to Balance found to be be due to the city. The balance of account as shown by Security to be entered. due to be a lien for five years. Scire facias to enforce lien shall issue within six months. Notice of audit to be given, and hearing to be allowed. the settlement filed as aforesaid, 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 proceeded with to final judgment according to law. Notice of the audit shall be given by the controller to the officer or his legal representatives before the final state ment 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 affidavit of the proof of service thereof, shall be filed with the statement of account as evidence of service of notice. ARTICLE VIII. Copy of such notice, verified by affidavit, to be filed. DEPARTMENT OF LAW. city solicitor to be head of department, and to be elected &c., as now provided by law. Term, three years. SECTION 1. The department of law shall consist of a city solicitor who shall be the head thereof; he shall be elected as now provided by law and shall hold his office for a term of three years and until his successor shall be duly chosen and qualified; the department shall have as many assistants and clerks as may be authorized by ordinance. The solici- Assistants and deptor and assistant solicitors shall be attorneys-at-law, admitted and qualified to practice in the courts of this Common- Qualifications. wealth. The city solicitor shall I. Be the legal adviser and act as attorney and counsel for the city and all its departments and officers, and the authorization in writing of the mayor in all cases be a sufficient warrant of attorney for representing the city, its departments and officers. II. Prepare all contracts to be made with the city or any of its trusts and departments, and endorse on each his approval of the form thereof before the same shall take effect, and be the custodian of all such papers and 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 solictor, 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 mayor, with the consent of councils, but he shall be selected by the city solicitor. uties. |