of any debt, and of the transactions in the office pertaining to the city finances, debts and credits, shall be kept in books by the city treasurer; and at the termination of each fiscal year, and at such other times as the common council shall require, the treasurer shall make a correct report in detail of all receipts and expenditures, with proper vouchers, and the same shall be published in the official paper and recorded with the the city clerk.

able into treas

SECTION 4. All forfeitures and penalties accruing Forfeitures payto the city for a violation of this act, or of any of the ury. ordinances, by-laws, rules and regulations of the city, and all moneys received for licenses, shall be paid into the city treasury, and become part of the general fund, except as otherwise provided by this act.

SECTION 5. The fiscal year of the city of Fond du Fiscal year. Lac shall commence upon the first Monday of September.

Orders-how

SECTION 6. All orders drawn upon the treasury of rab. how the city shall be made payable to the order of the person in whose favor they may be drawn, and shall be transferred only by endorsement. Each order shall specify upon its face the purpose for which it is drawn, and to which fund the same is to be charged, and the same shall be payable out of the proper fund; and all such orders shall be received in payment of any tax levied and assessed, except orders upon the ward or school funds.

accounts.

SECTION 7. All accounts or demands against the Verification of city, before the same shall be acted upon or paid, shall be verified by affidavit before the comptroller, except salaries and amounts previously fixed or determined by law, and any person who shall falsely swear to any such account or deman shall be deemed guilty of perjury, and shall be punished according to law. No interest shall hereafter be allowed or paid on any, city order or certificate of indebtedness, unless the same is expressly authorized by the common council.

CHAPTER VIII.

CITY EXPENDITURES.

Officers not to

SECTION 1. No officer of the city or any other per- be interested son shall have power, and each and every person is pro- in contracts.

Voting for unauthorized expen

hibited from making any purchase or contracting any debt on the part of the city, unless specially authorized by the common council so to do, and no account, claim or demand shall be audited, allowed or paid by the common council, unless the same was duly authorized by a vote thereof.

SECTION 2. In case any alderman shall purposely diture--penalty. vote for any appropriation or for the payment or expenditure of any money not authorized by this act, every such alderman shall be liable to a penalty of one hundred dollars, to be sued for and recovered in the same manner as other penalties are sued for and recovered; and in case the common council shall contract any debt, and the same shall remain unpaid or unprovided for for two months after the same was contracted and due, for want of sufficient funds in the treasury to pay the same, or in case the common coun. cil shall authorize any expenditure for any purpose in such year exceeding the amount they are herein authorized to raise for such purpose, the alderman voting for the contracting of any such debt or debts, or in authorizing any such expenditure, shall also be personally liable to each and every party entitled to payment; and the city of Fond du Lac shall not be liable to pay the same, nor shall the comptroller or common council audit or pay any debt so contracted or expenditure so made.

Resolutions authorizing expenditures.

Examination and settlement of accounts.

SECTION 3. All resolutions adopted by the common council authorizing the expenditure of moneys shall appropriately specify the amount to be expend ed, and no extra or additional compensation shall be allowed or paid on any contract, or to any officer, per son or persons for any service or work done or materials furnished to or for the city.

SECTION 4. The common council shall, in such manner and form as they may deem proper, examine, settle and allow all accounts chargeable against the city, as well of its officers as of other persons, except as herein otherwise provided, and shall determine and prescribe the compensation to be paid to any officer elected or appointed under this act, not otherwise provided, and prescribe the fees to be paid to any officer of the city, and the disposal of the same.

Annual expendi- SECTION 5. It shall be the duty of each common council iminediately after their meeting, to ascertain

tures.

Canvass of votes.

If vote favor

assessed.

shall be deposited in a box similar to the boxes required to be used at said charter election. False swearing and fraudulent voting shall be punished in the same manner as at other elections for county or state officers.

SECTION 7. The common council within one week after said election, shall meet and canvass the votes received, or the returns thereof, and the result or the results thereof shall be entered upon the records of the able, tax may be common council; and if a majority of all the votes cast at the said election shall be "for" the raising of said tax, or for one or more of said objects, it shall be the duty of the common council to cause the said sum or sums of money to be assessed, levied and raised in and by the next assessment roll, at the time the next Council may au- annual tax is levied and raised. After any such specto be borrowed. ial tax or taxes shall have been authorized as herein provided, if the expenditure for the purposes for which such special tax is authorized is necessary to be made before the collection of the next annual tax, the common council shall have authority to direct and authorize the comptroller to borrow the necessary funds therefor provided, that the said loan or loans shall not be borrowed for any longer time than the said amount can be raised by tax.

thorize money

Aldermen to

ture funds.

CHAPTER IX.

WARD EXPENDITURES.

SECTION 1. The aldermen of each ward shall have have expend the power of expending the ward fund belonging to said ward, for such purposes and in such manner as they are authorized by the laws and ordinances of this city, by orders signed by the aldermen, or a majority thereof, of the ward for which they are drawn, and said orders shall specify the purposes for which they are drawn, and shall be made payable to the order of the person in whose favor they shall be drawn, and shall be directed to the city treasurer.

May draw orders.

SECTION 2. The aldermen of each ward, or a ma jority thereof, shall have power to draw orders upon the said ward fund for any expenditure or work which they are authorized to do or have done, and which shall be chargeable to the ward fund.