The San Francisco Directory, 1874, Part 247

Author:
Publication date: 1874
Publisher: San Francisco : Langley, Henry G.
Number of Pages: 1128

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* An abstract, containing the prominent features of this important law. T See General revenuo provisions, Political Code, Sec. 3607.

FARNSWORTH & CLARK furnish Safe and Reliable Insurance against Fire.

C. P. VAN SCHAACK & CO., 708, 712, 714, and 716 Kearny Street, Trunks and Valises.

CONSOLIDATION ACT.

901

SEC. 77. All taxes assessed upon real and personal property in said city and county shall be payable and be paid directly to the Treasurer thereof [the Tax Collector is authorized to collect the taxes, see Political Code, Part III, Sec. 3732]; and in default of such payment before the time when the Tax Collector may be authorized by law to seize and sell the property therefor, the said Tax Collector shall proceed to collect said taxes, together with his legal fees, by seizure and sale of the property liable, in the mode prescribed by law for the collection of such State and county taxes.

SEC. 78. The Tax Collector, upon the final settlement to be made by him as such Tax Col- lector, according to the requirements of the law, shall be charged with and shall pay into the hands of the Treasurer, the full amount of all taxes by him collected and not previously paid over, without any deduction of commissions, fees, or otherwise ; he shall also be charged with and be deemed debtor to the treasury for the full amount of all taxes due upon the delinquent list delivered to him for collection, unless it be made to appear that it was out of his power to collect the same by levy and sale of any property liable to be seized and sold therefor ; if the impossibility to collect any portion of such delinquent taxes has resulted from an irregularity or defect in the assessments, then the Assessor, whose duty it was to make the assessment, shall be liable and be deemed debtor to the treasury for the amount remaining uncollected for that cause.

SEC. 79. The Treasurer of said city and county shall receive and safely keep in a secure fire-proof vault, to be prepared for the purpose, all moneys belonging to or which shall be paid into the treasury, and shall not loan, use, or deposit the same, or any part thereof, with any banker or other person, nor pay out any part of said moneys, except upon demands authorized by this Act and after they have been duly audited ; he shall keep the key of said vault and not suffer the same to be opened except in his presence. At the closing up of the same, each day, he shall take an account and enter in the proper book the exact amount of money on hand, and at the end of every month shall make and publish a statement of all receipts into, and payments from, the treasury, and on what account. If he violate any of the provisions of this section, he shall be considered a defaulter, and shall be deemed guilty of a misdemeanor in office, and be liable to removal, and shall be proceeded against accordingly. If he loan or deposit said moneys, or any part thereof, contrary to the provisions of this section, or apply the same to his own use or to the use of any other person, in any manner whatsoever, or suffer the same to go out of his personal custody, except in payment of audited demands upon the treasury, he shall be deemed guilty of felony, and on conviction thereof, shall suffer imprison- ment in the State Prison for a period of not less than three nor more than ten years.

SEC. 80. The Treasurer shall keep the moneys belonging to each fund separate and distinct, and shall, in no case, pay demands chargeable against one fund out of the moneys belonging to another, except as otherwise provided in this Act, without an express order of the Board of Supervisors, which can only be made at or after the third regular session, held during the fiscal year, by a vote of two thirds. The said Treasurer shall give his personal attendance at his public office during the office hours fixed in this Act ; and if he absent himself therefrom, except on account of sickness or urgent necessity, during such office hours, he shall lose his salary for the entire day on which he is absent.

SEC. 81. [Repealed, see Act of the Legislature, March 28, 1859.]

SEC. 82. No payment can be made from the treasury or out of the public funds of said city and county, unless the same be specifically authorized by this Act, nor unless the demand which is paid, be duly audited, as in this Act provided, and that must appear upon the face of it. No demand upon the treasury shall be allowed by the Auditor in favor of any person or officer in any manner indebted thereto, without first deducting the amount of such indebtedness, nor to any person or officer having the collection, custody, or disbursement of public funds, unless his account has been duly presented, passed, approved, and allowed, as required in this Act ; nor in favor of any officer who shall have neglected to make his official returns or his reports, in writ- ing, in the manner and at the time required by law, or by the regulations established by the Board of Supervisors ; nor to any officer who shall have neglected or refused to comply with any of the provisions of this or any other Act of the Legislature regulating the duties of such officer, on being required, in writing, to comply therewith by the President of the Board of Supervisors or the Supervisor of the respective district ; nor in favor of any officer for the time he shall have absented himself, without lawful cause, from the duties of his office during the office hours prescribed in this Act ; and the Auditor may examine any officer, receiving a salary from the treasury, on oath, touching such absence.

SEC. 83. The term "audited," as used in this Act, with reference to demands upon the treasury, is to be understood their having been presented to, and passed upon, by every officer and Board of Officers, and finally allowed as required by law ; and this must appear upon the face of the paper representing the demand, or else it is not audited. The term " law or laws, " as used in this Act, is never to be understood as applicable to any regulation of the Board of *

Education, or of the Board of Supervisors, *

* * * . but only applicable to the Constitution and the laws made or adopted by the Legislature in pursuance thereof.

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ETNA INSURANCE COMPANY, of HARTFORD, was established in 1819, and is the largest Fire Insurance Company in the country.

KENNEDY'S INSURANCE AGENCY, Fire, Marine, and Life, represents $12,000,000.

902

SAN FRANCISCO DIRECTORY.

SEC. 84. Every demand upon the treasury, except the salary of the Auditor, and including the salary of the Treasurer, must, before it can be paid, be presented to the Auditor of the city and county to be allowed, who shall satisfy himself that the money is legally due and remains unpaid, and whether the payment thereof from the treasury in the city and county is authorized by law, and out of what fund. If he allow it, he shall indorse upon it the word " allowed," with the name of the fund out of which it is payable, with the date of such allow- ance, and sign his name thereto; but the allowance or approval of the Auditor, or of the Board of Supervisors, or any other Board or officer, of any demand which upon the face of it appears not to have been expressly made by law payable out of the treasury or fund to be charged therewith, shall afford no warrant to the Treasurer or other disbursing officer for pay- ing the same. No demand can be approved, allowed, audited, or paid, unless it specify each several item, date, and value composing it, and refer to the law by title, date, and section authorizing the same.

SEC. 85. The demand of the Auditor for his monthly salary shall be audited and allowed by the President of the Board of Supervisors. All other monthly demands on account of sala- ries fixed by law, and made payable out of the treasury of the said city and county, may be allowed by the Auditor without any previous approval. All demands payable out of the School Fund must, before they can be allowed by the Auditor or paid, be previously approved by the Board of Education, or by the President thereof, and Superintendent of Common Schools acting under the express authorization of said Board. Demands for teachers' wages or other expenses appertaining to any school cannot be approved, allowed, or audited to an amount exceed- ing the share of school money which such school will be entitled to have apportioned to it during the current fiscal year. Demands for monthly pay of Police Captains and officers must, before they can be allowed by the Auditor or paid, first be approved by the Police Judge and Chief of Police, or if they refuse or cannot agree, then by the Board of Supervisors. All other lawful demands payable out of the treasury or any public funds of said city and county, and not hereinbefore in this section specified, must, before they can be allowed by the Auditor or in any manner be recognized or paid, be first approved by the Board of Supervisors ; or, if the demand be under two hundred dollars, by the President and two members thereof, appointed by the Board for that purpose, with power to act under and subject to its instruc- tions and regulation during recess of the said Board. The Auditor must number and keep a record of all demands on the treasury allowed by him, showing the number, date, amount, and name of the original and present holder, on what account allowed, out of what fund payable, and, if previously approved, by what officer, officers, or Board it has been so approved; and it shall be deemed a misdemeanor in office for the Auditor to deliver any demand with his allow- ance thereon until this requisite shall have been complied with .- [Amendment April 18, 1857.]

SEC. 86. The President of the Board of Supervisors, Auditor, Chief of Police, President of the Board of Education, and each Supervisor shall have power to administer oaths and affir- mations concerning any demand on the treasury or otherwise relating to their official duties. Every officer who shall approve, allow, or pay any demand on the treasury not authorized by this Act, shall be liable to the city and county, individually, and on his official bond, for the amount of the demand so illegally approved, allowed, or paid. Every citizen shall have the right to inspect the books of the Auditor, Treasurer, and Clerk of the Board of Supervisors at any time during business hours. Copies or extracts from said books, duly certified, shall be given by the officer having the same in his custody to any citizen demanding the same and paying or tendering sixteen cents per folio of one hundred words for such copies or extracts .- [Amendment April 18, 1857.]

SEC. 87. The Auditor is the head of the Finance Department of the city and county, and as such is required to be constantly acquainted with the exact condition of the treasury, and every lawful demand upon it. He shall keep a public office and give his personal attendance there, daily, during the office hours fixed in this Act, and shall not be permitted to follow or engage in any other occupation, office, or calling while he holds said office ; if he absents him- self from his office during such office hours, except on indispensable official business or urgent necessity, he shall lose his salary for the day, and it shall be a part of his official duty to keep account of the times and occasions when he shall be so absent from duty.

SEC. 88. Every lawful demand upon the treasury, duly audited as in this Act required, shall in all cases be paid on presentation and canceled, and the proper entry thereof be made, if there be sufficient money in the treasury belonging to the fund out of which it is payable; but if there be not sufficient money belonging to said fund to pay such demand, then it shall be registered in a book to be kept by the Treasurer for that purpose, showing its number, when presented, date, amount, name of the original holder, and on what account allowed and out of what fund payable; and being so registered, shall be returned to the party presenting it, with an indorsement of the word "registered," dated and signed by the Treasurer.

SEC. 89. Whenever any audited demand has been presented to the Treasurer and not paid, and it be made known to the President of the Board of Supervisors, he shall proceed immedi- ately to investigate the cause of such non-payment; and if it be ascertained that the demand has been illegally and fraudulently approved or allowed, he shall cause the officer guilty of

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CONSOLIDATION ACT.

903

such illegal and fraudulent approval or allowance to be proceeded against for misconduct in office. If he ascertain that the demand has been duly audited, and that the Treasurer has funds applicable to the payment thereof which, without reasonable grounds for doubt as to the legality of such payment, he refuses to apply thereto, he shall proceed against him as a de- faulter ; if it be ascertained that the demand was not paid for want of funds, then he shall cause the Sheriff or Tax Collector or other officer, or person or persons, who ought to have col- lected or to have paid the money into the treasury, if they have been grossly negligent therein, to be proceeded against according to law and without any delay.

SEC. 90. The salaries, fees, and compensations of all officers, including Policemen and em- ployés of all classes, and all teachers in common schools, or others employed at fixed wages, shall be payable monthly ; and any demand whatsoever upon the treasury hereafter accruing shall not be paid, but shall be forever barred by limitation of time, unless the same be present- ed for payment, properly audited, within one month after such demand became due and payable ; or if it be a demand which has to be passed and approved by the Board of Super- visors or Board of Education, then within one month after the regular session of the proper Board held next after the demand accrued, or unless the Board of Supervisors shall, within six months after the demand accrued as aforesaid, on a careful investigation of the facts, cer- tify that the same is in all respects just and legal, and that the presentation of it, as above re- quired, was not in the power either of the original party interested or his agent or the present holder, in which case it shall be barred in the same manner, unless presented for payment within twenty days thereafter.

SEC. 91. The Treasurer, for money received into the treasury, and all other officers of said city and county receiving money from the Treasurer for disbursement, shall give receipt for all moneys by them received, which receipt shall be presented to, and countersigned by, the Auditor. The Auditor, before countersigning any such receipt, shall number it, and make an entry in a book of record, to be kept in his office for that purpose, of the number, date, and amount, by whom, in whose favor given, and on what account. No such receipt shall be valid as evidence in favor of the person or officer receiving it, till presented to the Auditor and countersigned as aforesaid ; and any person or officer using, or offering to use, such receipt as evidence, in favor of such person or officer, of the payment specified in it, without being first countersigned as above required, shall forfeit to the said city and county double the amount of money specified in such receipt.

SEC. 92. If any person feel aggrieved by the decision of the Auditor, or other proper officer or officers of said city and county, except the Board of Education, in the rejection of or refusal to approve or allow any demand upon the treasury presented by such person, he may appeal, and have the same passed upon by the Board of Supervisors, whose decision thereon shall be final ; and if the said Board shall approve and allow the demand, it shall afterwards be pre- sented to the Auditor, and entered in the proper book in like manner as other demands allowed by him, and an indorsement must be made of its having been so entered before it can be paid : provided, that from the decision of the President of the Board of Education and Superintend- ent of Common Schools refusing or not agreeing to allow any demand, payable out of the School Fund, the appeal shall be taken to the Board of Education, whose decision thereon shall be final.

SEC. 93. In all cases of such appeals to the Board of Supervisors or the Board of Educa- tion, the opinion of the District Attorney thereon shall be required in writing, read, and filed ; and upon such appeal, and in all other cases upon the approval or allowance of any demand upon the treasury or School Fund, the vote shall be taken by yeas and nays, and entered upon the records.

SEC. 94. The President of the Board of Supervisors, in conjunction with the County Judge and Auditor of said city and county, shall every month examine the books of the Treasurer and other officers of said city and county, having the collection and custody of public funds, and shall be permitted, and it shall be their duty, to see and count over all the moneys remain- ing in the hands of such Treasurer, or other officer. If they ascertain clearly that such Treas- urer or other officer is a defaulter, they shall forthwith take possession of all funds, books, and papers belonging to such officer, and appoint a person to fill the same, until the said defaulting officer can be proceeded against according to law, which shall be done without delay. The per- son so appointed shall give bond and take the oath of office, in the same manner as was re- quired of the officer whose place he was appointed to fill. If the Treasurer, or other officer so charged as a defaulter, be acquitted thereof, he shall resume his duties.

SEC. 95. Payments of demands on the treasury of said city and county may be made for the following objects, and none others [Amended April 18, 1857]:

First-Out of the Police Fund, the fixed salaries of Police Captains and officers, Chief of Police, Police Judge, and Clerk of Police Court .*

* The Act of April 1, 1870, provides that one half of all the fines, penalties, and forfeitures imposed for offenses committed within the said city and county, and now paid into the treasury thereof, as a part of the Police Fund, by the Clerk of the Police Judge's Court, shall be paid to the Treasurer of the San Francisco Benevolent Association: provided, that such payment shall not diminish the amount now authorized by

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L. W. KENNEDY, General Insurance Agent, Fire, Marine, and Life, 411 California St.

904 SAN FRANCISCO DIRECTORY.

Second-Out of the School Fund, the salaries or wages of teachers in the common schools, rents, repairs, building, and furnishing of school houses, as provided by law.

Third-Out of the General Fund, the fixed salaries of compensation of the Assessor and his Deputies, the salaries fixed by law, and other officers of said city and county, and of officers of the Fire Department, and the legal fees of jurors and witnesses in criminal cases, when the same by law are payable out of the County Treasury.

Fourth to Tenth (inclusive)-[Obsolete. ]

Eleventh-Out of the Police Fund, bills for the subsisting of prisoners previously authorized by the Board of Supervisors, as in this Act provided, and duly audited, which bills must minutely specify each several item composing the demand.

Twelfth-[Obsolete.]

Thirteenth-Out of the General Fund, bills duly audited for expenditures in the care and maintenance of the indigent sick of the city and county, previously authorized by the Board of Supervisors, and not exceeding the amount in this Act limited for that purpose.

Fourteenth-Out of the General Fund the expense * legally incurred for books, stationery, and official blanks, as authorized by section eleven of this Act, and the necessary expense of constructing a fire-proof vault to be prepared for the Treasurer's Office, as required by section seventy-nine of this Act; also, expenditures not exceeding two thousand dollars [Amended Act April 26, 1862], during any one month for objects of urgent necessity other than those heretofore specified in this section, when the amount thereof in each particular case shall have been previously authorized and fixed by the Board of Supervisors in the lawful exercise of their powers. [Provisions relative to expenditures for Fire Department, construction ef cisterns, etc., superseded by Act of March 2, 1868, and Amendments March 14, 1870, and March 30, 1874. See Supplemental Acts II and III, pages 844-847.]

Fifteenth-Out of the Surplus Fund, expenditures previously authorized by the Board of Supervisors, in the lawful exercise of their powers, for objects other than those specified in the preceding fourteen subdivisions of this section, may be paid out of the Surplus Fund, as speci- fied in sections ninety-seven and ninety-eight, but not otherwise. At the end of each fiscal year, and after every lawful demand on the treasury then due and payable, or to accrue for that year, shall have been actually paid, taken up, and canceled, and record thereof made in the proper books, or cash in the treasury shall have been set apart and reserved, equal to the amount of said demands that may then be outstanding, or to accrue for that year, and a surplus of money shall still remain in the treasury, then and in such case, but not otherwise, the Board of Super- visors may, out of such Surplus Fund, and from no other source whatever, make appropriations for the various objects embraced within their lawful powers, other than those specified in the first fourteen subdivisions of this section, and may, in case the revenue of the year then next ensuing will, in their opinion, be amply sufficient to satisfy all demands upon the General Fund and Police Fund, set apart and reserve the moneys so appropriated, to be expended from time to time during such succeeding year, subject however to the provisions of section ninety-six. Every contract whereby any money is to be paid out of the treasury for other objects than those specified in the first fourteen subdivisions of this section, shall be null and void as against the city and county, if made before such Surplus Fund exists in the treasury, and unless it be in writing with a printed copy of sections ninety-five, ninety-six, ninety-seven, and ninety-eight of this Act attached to it, and in such case, the officer or officers, executing the same, in behalf of the city and county, in contravention of this provision, shall alone be liable, in his or their individual capacity, to the other contracting party for the fulfillment of such contract .- [Amendment April 18, 1857.]

SEC. 96. The demands specified in the first fourteen subdivisions of section ninety-five shall be paid out of any moneys in the treasury, in preference to any and all other demands whatso- ever ; and in case of any deficiency of funds for the payment of any of the said demands, when presented, then all such demands, being presented and registered by the Treasurer, as in this Act required, shall be paid out of any moneys afterward coming into the said treasury applicable thereto, in the order in which the same are registered.

SEC. 97. The Board of Supervisors, Board of Education, and each and every officer of the said city and county, being absolutely prohibited to contract any debt or liability, in any form against the said city and county hereafter, the powers of the Board of Supervisors, enumerated in this Act, so far as the exercise thereof may involve the expenditure of money otherwise than for the objects and demands referred to in the preceding section, shall be deemed to extend only to authorizing the appropriation and application of any surplus moneys remaining in the treas- urv during any one fiscal year, to the objects specified in such enumeration of powers, after the demands mentioned in the first fourteen subdivisions of section ninety-five, due and payable during such fiscal year, shall have been paid, and the several Sinking Funds shall have been

law to be paid out of said fines, penalties, and forfeitures to other associations, or to the School Fund of said city and county: and provided further, that the sum so paid to the Treasurer of the San Francisco Bener- olent Association, under the provisions of this Act, shall not in any event exceed the sum of five thousand dollars per annum. For Police Contingent Fund, see Supplemental XXIV, page 889.

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The San Francisco Directory, 1874, Part 247

Author: Publication date: 1874 Publisher: San Francisco : Langley, Henry G. Number of Pages: 1128

Author:
Publication date: 1874
Publisher: San Francisco : Langley, Henry G.
Number of Pages: 1128