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other officers to the faithful discharge of the duties of his office.

CITY COLLECTOR.

§ 21. It shall be the duty of the city collector to collect Collector's duties all taxes and assessments which may be levied by said city, and perform such other duties as may be herein prescribed, or ordained by the common council. He shall keep his office in such place as may be designated and provided by the common council, appropriated to the keeping of such office in the treasury department, and shall keep in said office, besides his collection and revenue warrants, such other books, vouchers, records and accounts, as the comptroller may, by regulation of the department, direct and prescribe, which books and records, with all other papers, shall remain in and pertain to said office, and be handed over to the successor or successors of said officer, or be deposited in the office of the comptroller.

§ 22. All the city collector's papers, books, warrants and vouchers, shall be examined by, and the same are hereby placed under the supervision of, the comptroller, together with the finance committee; and the said collector shall, daily, on receipt of the same, pay over all moneys collected by him of any person or persons to the city treasurer, taking his receipt therefor, which said collector shall immediately file in the comptroller's office.

§ 23. The city collector shall make report, in writing weekly report. under oath to the comptroller weekly, or oftener, if required, of the amount of all moneys collected by him; the account upon which collected, and shall file with him the vouchers or receipts of the treasurer for the amount so collected. He shall also in the month of April in each year, before the annual election, submit to the common council and finance committee, a statement of all moneys by him collected during the year, and the particular warrant, assessment or account upon which collected, and the balance of moneys uncollected on the warrants in his hands or returned to the comptroller, and a copy of such statement shall also be filed with the comptroller.

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24. The city collector is hereby expressly prohibited Keeping of mofrom keeping the moneys of the city in his hands, or in the hands of any person or corporation to his use, beyond the time prescribed for the payment of the same to the city treasurer; and any violation of this provision shall subject him to immediate removal from office by the mayor, with the concurrence of the common council; and it is hereby declared to be the duty of the mayor, upon such removal being made, to nominate and appoint a successor, with the advice and consent of the common council.

§ 25. The collector shall give bond with sureties, to the collector's bond. amount of not less than one hundred thousand dollars, and

Tax receipts.

Finance commit

comptroller.

the amount of his bond may be increased to such sum as may be fixed by the common council, said bond to be approved by the common council and filed in the clerk's office and entered on record. He shall also be sworn the same as other officers to the faithful discharge of the duties of his office.

8 26. If the collector shall receive any money for taxes or assessments, giving a receipt therefor for any land or parcel of land, and afterwards sell the same at any sale for taxes or assessments, for the tax or assessment which has been so paid and receipted for by himself or his assistant, he and his bond shall be liable to the holder of the certificate given to the purchaser at the sale, for double the amount of the face of the certificate, to be demanded within three years from date of sale, and recovered in any court having jurisdiction of the amount; and the city shall in no case be liable to the holder of such certificate.

GENERAL PROVISIONS.

§ 27. The finance committee and the comptroller shall tee to meet with annually meet in the month of April, and compare all such reports and statements as are made by the comptroller, treasurer and collector, and report thereon to the common council.

Clerks and assist

28. In the adjustment of the accounts of the treasurer and collector, with the comptroller, there shall be an appeal to the finance committee, whose decision in all matters of controversy arising between said officers in the treasury department shall be binding, unless the common council shall otherwise direct and provide.

§ 29. The comptroller, city treasurer and city collector, ants in offices. shall severally appoint such various assistants, clerks and subordinates, in their respective offices, as the common council may authorize; and shall be held severally responsible for the fidelity of the persons so appointed by them. Said subordinates shall in all cases be sworn to the faithful discharge of their duties, as other officers.

Money to be kept

loaned.

§ 30. The said comptroller, collector and treasurer, shall perform such other duties, and be subject to such other rules and regulations, as the common council may from time to time by ordinance provide and establish,

§ 31. The treasurer and city collector, and all receivers and not used or of city money, are hereby required to keep safely, without loaning or using, all the city or public moneys collected by them, or otherwise at any time placed in their custody or disposal, till the same are paid over or directed by the proper officer, warrant, law, or order of the corporation, to be transferred or paid out, and to make all payments and transfers promptly when thereto required by any law or order of said corporation, or under any regulation of the comptroller. And if any one of said officers, or of those con

nected with them, in the collection, safe keeping, or disbursing of said city revenues, shall convert to his or their own use, in any way whatever, or shall use by way of investment in any kind of property or merchandise, or shall loan, with or without interest, any portion of said city moneys entrusted to him or them for safe keeping, disbursement, payment, transfer, or for any other purpose, every such act shall be deemed and adjudged to be an embezzlement of so much of the said moneys as shall be thus taken, converted, invested, used or loaned, which is hereby declared a felony, and any officer or agent of said city, and all persons advising or participating in such act, or being a party thereto, shall, upon conviction before any court of competent jurisdiction in this State, be sentenced to imprisonment for a term of not less than six months nor more than ten years, in the penitentiary of this State; and also be fined in a sum equal to the amount of the money embezzled.

§ 32. All returns and accounts made or required to be Accounts verified rendered under this act, by any of the officers in said trea- by oath. sury department, shall be verified by the oath of the person rendering it; in which said oath it shall be declared that said statement so far as he knows or has reason to believe, is a fair, accurate and full statement of the matters to which it relates, and of all moneys in his hands, or which he or any one for him has received since his last official account was rendered; and that he has not directly or indirectly used, loaned, invested or converted to his own use, or suffered any one to use, loan, invest, or convert to their or his use, any of the public moneys receivable or received by him, or subject to his warrant or control; but that he has acted diligently and without any collusion or fraud in the collection and disbursement of the public moneys of said city, and that he hath rendered a true and full account thereof in his said statement; which oath shall be attached to and filed with said accounts in the proper office of the comptroller or city clerk, as the case may be; and in case the said statements, or any of them, shall be false, the said person so making such statement shall be deemed guilty of willful and corrupt perjury, and shall be punished accordingly.

king appropria

§33. All appropriations shall be based upon specific and Manner of ma detailed statements, made by some proper head of a depart- tions. ment or officer of the city, and shall be made within the first quarter of the fiscal year; which fiscal year shall be held to commence on the first day of April in every year.

§ 34. Neither the common council, nor any department Expenditures fo or officer of the city shall add to the city expenditures, in improvement. any one year, anything over and above the amount provided for in the annual appropriation bill of that year, except as is herein otherwise specially provided; and no expenditure

for an improvement to be paid for out of the general fund of said city shall exceed in any one year the amount provided for such improvement in the annual appropriation bill: Provided, however, that nothing herein contained shall prevent the common council from ordering any improvement, the necessity of which is caused by any casualty or accident happening after such annual appropriation is made. The common council may order the mayor and comptroller to borrow a sufficient amount to provide for the expense necessary to be incurred in making any improvement, the necessity for which has arisen as is last above mentioned, for a space of time not exceeding the close of the next municipal year; which sum and the interest shall be added to the amount authorized to be raised in the next general tax levy and embraced therein. Should any judgment be obtained against the city, the comptroller, under the sanction of the Borrowing of mo- mayor and committee of finance, may borrow a sufficient amount to pay the same, for a space of time not exceeding. the close of the next municipal year; which sum and interest shall in like manner be added to the amount authorized to be raised in the general tax levy of the next year and embraced therein.

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Issue of bonds.

Proceeds of sale of bonds.

§ 35. The city comptroller is hereby authorized, under the sanction of the mayor and committee of finance, to issue and negotiate the bonds of said city, payable, principal and interest, in the city of New York, and bearing interest payable semi-annually at a rate not exceeding seven per cent. per annum, and becoming due and payable on the first day of April, 1881, to an amount sufficient to satisfy and retire all the floating debt now outstanding against said city and which has not been heretofore provided for. Said bonds shall be in the ordinary form of bonds of said city, and shall be issued in denominations of five hundred or a thousand dollars each, as the said mayor and comptroller may deem proper; and it is hereby made the duty of the common council, at the time of levying the general tax in each year, to provide for the payment of the interest accruing on the whole funded debt of the city, which is not otherwise provided for, in addition to the amount which they are authorized to levy for other purposes.

36. In addition to the amount of bonds herein authorized to be issued, the common council may, in its discretion, provide by ordinance, for completing the issue of the bonds of said city to an amount not exceeding one hundred thousand dollars authorized by the sixty-sixth section of the act amendatory of the city charter approved February 18th, 1861: Provided, that the whole amount of the bonds heretofore issued pursuant to said authority and of the bonds hereafter issued by virtue of this section, shall not exceed the said sum of one hundred thousand dollars. The proceeds of said bonds, when sold, may be used in paying the general expenses of said city, and in payment of the ex

pense, either in whole or in part of such permanent improvements, chargeable to the general fund, as may be ordered by the common council before the making of the next annual appropriation.

build bridewell.

§ 37. The common council may also, in its discretion, Issue of bonds to provide by ordinance for issuing and negotiating the bonds of said city, payable principal and interest in New York, in twenty years from date, and bearing interest at a rate not exceeding seven per cent. per annnm, payable semi-annually, to an amount not exceeding one hundred thousand dollars, for the purpose of purchasing grounds, either within or without the corporate limits of said city, and erecting the necessary buildings thereon, for a city bridewell or house of correction. Such bonds shall be in the ordinary form of bonds of said city and shall be issued in denominations of five hundred or one thousand dollars each, as the mayor and comptroller may deem for the best interest of said city..

§ 38. Whenever any of the bonds of the city, which Retiring of bonds may have been heretofore or may hereafter be lawfully issued, shall become due, the common council may authorize the mayor and comptroller to issue new bonds to an amount sufficient to retire and satisfy the same, running either ten or twenty years, bearing interest at a rate not exceeding seven per cent. per annum, payable semi-annually, and payable, principal and interest in the city of New York.

839. The comptroller shall keep in his office, in a book Comptroller to or books kept separately for this purpose, a correct list of keep stock book. all the outstanding bonds of the city, showing the number and amount of each, and when and to whom the same were issued; and when any of said bonds are purchased or paid and canceled, said book or books shall show the same. In his annual report the comptroller shall describe particularly the bonds sold during the year and the terms of the sale, with each and every item of the expense thereof. He shall also describe the bonds paid or purchased in order to be canceled, the person of whom purchased, and the amount paid, with each and every item of the expense thereof.

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40. In case there shall not be money enough in the treasury, applicable thereto, to pay any semi-annual installment of interest on the funded debt of the city, the comptroller shall present a statement, under oath, to the finance committee of the amount of the deficiency, which shall be afterwards filed with the city clerk; and it shall then be lawful for the mayor and comptroller, under the sanction of said committee, to issue and negotiate drafts upon the treasurer payable out of the first moneys that may come into the treasury applicable to the payment of said interest to an Payment of inteamount sufficient to supply said deficiency. Said drafts shall not have more than ninety days to run; but they may be renewed, if necessary, ninety days successively, until there shall be revenue enough received into the treasury to pay the same.

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