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bonds; and after such advertisement, to award the money in said Sinking Fund, or such portion thereof, as may be required therefor, to the person offering to surrender said bonds for the lowest price; and upon such award, when duly audited, the Treasurer shall, upon the surrender of said bonds, pay the amount to the person to whom the same was awarded; but no bid for the surrender of any of said bonds shall be accepted which shall require a greater sum of money for their redemption than the present worth of the principal and interest of said bonds, calculated with interest at the rate of three per centum per annum.

CHAPTER III.

OF THE CUSTODY OF PUBLIC MONEYS.

SECTION 1. All moneys arising from taxes, licenses, fees, fines, penalties and forfeitures, and all moneys which may be collected or received by any officer of said city and county or any department thereof, in his official capacity, for the performance of any official duty, and all moneys accruing to said city and county from any source whatever, and all moneys directed by law or this Charter to be paid or deposited in the Treasury, shall be paid into said Treasury; and all officers or persons collecting or receiving such moneys must pay tbe same into the Treasury; and no officer or person other than the Treasurer shall pay out or disburse such moneys, or any part thereof, upon any allowance, claim or demand whatever.

Sec. 2. Salaried officers of said city and county shall not receive or accept any fee, payment, or compensation whatever, directly or indirectly, for any services performed by them in their official capacity, nor any fee, payment, or compensation, for any official service performed by any of their deputies, clerks, or employees, whether performed during or after official business hours, nor shall any deputy, clerk, or employee of such officers receive or accept any fee, compensation, or payment, other than their salaries as now or hereafter fixed by law, for any work or service performed by them of any official nature, or under color of office, whether performed during or after official business hours.

SEC. 3. Every fee, commission, percentage, allowance, or other compensation whatever, authorized by law to be charged, received, or collected by any officer of said city and county for any official service, except the salary allowed by law, payable from the Treasury of said city and county, must be paid by the person for whom such service is performed to the Treasurer of said city and county, in the manner herein provided.

Sec. 4. It shall be the duty of every officer of said city and county authorized by law to charge, receive, or collect any fee, commission, percentage, allowance, or compensation whatever, for the perforinance of any official service or duty of any kind or nature, or rendered in any official capacity, or by reason of any official duty or employment whatsoever, to deliver to the person requiring such service or duty a certificate, in writing, signed by such officer, which shall certify the nature of the official service to be performed and the amount of the fee, commission, percentage, allowance, or compensation allowed by law therefor. The person receiving such certificate shall deliver the same to the Treasurer of said city and county, and shall pay to such Treasurer the amount named in such certificate, and thereupon such Treasurer shall deliver to such person a receipt for the money so paid, which shall show the amount of money received, the day and hour when paid, the name of the person paying the same, the nature of the service to be performed, and the name and official designation of the person by whom the service is to be performed; and like entries shall be made upon the stub of such receipt, which shall be kept by such Treasurer. Upon the delivery of such Treasurer's receipt to the officer therein designated, such officer shall deliver to such person a certificate containing the same items as appear in such receipt, and acknowledging the delivery to him of such receipt, and the day and hour the same was delivered to him, and such officer shall thereupon perform the service or duty in such receipt described, as required by law. The Treasurer shall place all such moneys so received by him to a fund to be designated the " Unapportioned Fee Fund," which is hereby created, and shall keep such fund as other funds in the Treasury are kept, and shall be liable on his official bond for all money so received.

SEC. 5. The Auditor or other proper officer of said city and county must prepare and deliver, from time to time, to the Treasurer, and to every officer of said city and county, authorized by law to charge any fee, commission, percentage, allowance, or compensation whatsoever, for the performance of any official service or duty of any kind or nature, as many official certificates and receipts as may be required, charging therewith the Treasurer or other officer receiving them. Such official certificates and receipts must be bound into books containing not less than one hundred such certificates or receipts, and numbered consecutively, beginning with number one in each class required for each officer for each fiscal year, and provided with a stub corresponding in number with each certificate and receipt. When the books containing such certificates and receipts are exhausted by the officer receiving them, he shall return the stubs thereof to the Auditor or other proper officer, in whose custody they shall remain thereafter.

Sec. 6. When a receipt as herein provided is issued by the Treasurer of said city and county, he must state therein the date of payment, the name of the person making the payment, and the amount of such payment, and the nature of the service for which the charge is made, and the name and official designation of the officer performing the service, and shall make corresponding entries on the stub of such receipt.

Sec. 7. Whenever any certificate or receipt is issued by any officer of said city and county, other than the Treasurer thereof as herein provided, he shall state therein the day and hour of the delivery to him of the Treasurer's receipt, the nature of the service therein described, and the amount charged therefor, and the name of the person by whom such receipt is delivered to him, and shall make corresponding entries on the stub to which such certificate or receipt is attached.

SEC. 8. On the first day of each month the Treasurer of said city and county must make to the Auditor a report, under oath, of all moneys received by him as provided in this Chapter, during the preceding month, showing the date and number of the certificate on which the money was received, the amount of each payment, and by whom paid, and the nature of the

service, and the name and official designation of the officer performing the service; and at the same time, or oftener, if required by the Auditor so to do, exhibit to the Auditor all official certificates received by him during the previous month, and all official receipts remaining in his hands, unused or not issued, at the close of business on the last day of the preceding month.

Sec. 9. On the first day of each month, every officer of said city and county, authorized by law to charge any fee, commission, percentage, allowance, or compensation whatsoever, must make to the Auditor a report, under oath, of all official certificates and receipts issued by him during the preceding month, showing the date and number of each certificate and receipt, to whom issued, the nature of the service for which the charge was made, and the amount of such charge; and must at the same time exhibit to the Auditor, or other proper officer, or oftener, if required so to do, all Treasurer's receipts deposited with him during the preceding month, and all official certificates and receipts remaining in his hands, unused or not issued, at the close of business on the last day of each preceding month.

Sec. 10. Upon receiving the reports prescribed by sections eight and nine of this chapter the Auditor of said city and county, shall examine and settle the accounts of each officer thereof, and apportion such moneys to the fund or funds to which it is appropriated by law, and certify such apportionment to the Treasurer, who shall thereupon transfer from the “Unapportioned Fee Fund” the amounts so certified, and credit each fund entitled thereto with the proper amount so apportioned.

Sec. 11. Every such officer of said city and county, who is by law allowed to charge and collect mileage for the service of process, and for like service, shall, at the end of each month, prepare and deliver to the Auditor of said city and county, a statement showing each process served, the title of the cause, the name of the deputy or other subordinate officer by whom served, the number of miles actually traveled in making such service, the exact day when such service was made, and between what hours of said day, which statement shall be verified by the oath of such officer. Such Auditor of said city and county, shall thereupon have the power, and he is directed to examine such statement, and issue his warrant upon the Treasurer of said city and county, for such amount of money as shall in his judgment fully reimburse such officer for his lawful expenses in making such service, and such warrant shall be paid by the Treasurer without further approval, out of the “Unapportioned Fee Fund,' but no extra mileage shall be charged or allowed for service of two or more processes served on the same trip, by the same deputy or deputies, except for extra mileage actually traveled in serving the additional process, and all mileage charged in violation of this section shall be disallowed by the Auditor, and all amounts disallowed for any reason shall be apportioned as other moneys in the “Unapportioned Fee Fund.” Any officer of said city and county, who during the preceding month performed any service for which he is expressly authorized by law to employ a person, at a certain or stated per diem fixed by law, to perform such service other than his regular deputies or other assistants, whose salaries are paid from the public treasury of said city and county, and a person is so employed, and a service is actually performed by such person, and the charge therefor has been paid to the Treasurer for the service of the person so employed; such officer shall, at the end of each month, prepare and deliver to the Auditor of said city and county, a statement, showing the case or instance in which such service was performed, and for whom performed, the name of the person so employed, and by whom the service was performed, the amount of the charge therefor, the time actually employed in performing such service, and the dates of the beginning and ending of the period during which such person was so employed in performing such service, which statement shall be verified by the oath of such officer. The Auditor shall thereupon examine such statement, and if he finds the same to be correct, he shall audit and allow the verified demand of such person so employed and performing the service, for the

so earned by him and paid by him to the Treasurer for such service, and the Treasurer shall pay such demand so audited and allowed, without further approval, out of the “Unapportioned Fee Fund."

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