showing the amount and description of all funds in said safe, and whenever any amounts are withdrawn or added thereto, the Auditor and Treasurer shall make the proper entry in the joint custody book and initial the same. If on account of sickness or urgent necessity the Treasurer or Auditor is unavoidably absent, then in such case their representatives shall perform their duties. The estimated amount of money required daily for the payment of demands against the Treasury shall be taken from the joint custody safe and kept in another safe to be provided for the security of the daily working capital, which shall be balanced daily at the close of business hours.

SEC. 4. The Treasurer, on receiving any money into the Treasury, shall make out and sign two receipts for said money; said receipts shall be alike, except upon the face of one of them shall appear the word "Original," and upon the face of the other shall appear the word "Duplicate." Duplicate." Said receipts shall be numbered and dated, and shall specify the amount, on what account and from what person or officer received, and into what fund or on what account paid. The Treasurer shall enter upon the stubs of said receipts a memorandum of the contents thereof, and deliver the receipt marked "Original" to the person or officer paying said money into the Treasury, and forthwith deliver the receipt marked "Duplicate" to the Auditor, who shall write upon its face the date of its delivery to him, and charge the Treasurer with the amount specified therein, and file said receipt in his office.

SEC. 5. All officers receiving money from the Treasury for disbursement shall give receipts therefor, which shall be presented to and countersigned by the Auditor. The Auditor, before signing any such receipt, shall number it and make an entry in a book kept for that purpose of the number, date and amount, by whom and in whose favor given, and on what account. No such receipt shall be valid in favor of the person receiving it until presented by the Auditor and countersigned as aforesaid.

SEC. 6. No demand shall be paid by the Treasurer unless it specify each several item, date and amount composing it, and refer by title, date and section to the

law, or ordinance or provision of this Charter authorizing the same; but the allowance or approval of the Auditor, or of the Supervisors, or of any Department, Board or officer, of any demand which upon its face appears not to have been expressly made payable out of the funds to be charged therewith, shall afford no warrant to the Treasurer for paying the same.

SEC. 7. Every lawful demand upon the Treasury audited and allowed as in this Charter required, shall in all cases be paid upon presentation, if there be sufficient money in the Treasury applicable to the payment of such demand, and on payment canceled with a punch, cutting the word "Canceled " therein, and the proper entry thereof made; but if there be not sufficient money so applicable, then it shall be registered in a book kept for that purpose by the Treasurer. Such register shall show the special number given by the Supervisors or other authority, and also by the Auditor, to each demand presented, also when presented, the date, amount, name of original holder, and on what account allowed, and out of what specific fund payable. Upon being so registered it shall be returned to the party presenting it, with the endorsement of the word "Registered," dated and signed by the Treasurer; but the registration of any demand shall not operate in any manner to recognize or make valid such demand, if incurred in contravention to any of the provisions of this Charter. The Treasurer shall not give or allow priority in payment of one demand over another drawn upon the same specific fund, or pay demands out of their order to the detriment, delay or injury of the holder of any demand. The Supervisors shall, by ordinance, designate the number of assistants and employees necessary to conduct the office of Treasurer.

CHAPTER IV.

OF THE TAX COLLECTOR.

SECTION 1. There shall be a Tax Collector of said city and county, who shall hold his office for the period of two years. He shall appoint one Chief Deputy Tax Collector, two Assistant Deputy Tax Collectors, ten clerks and assistants, and such greater or less number of deputies, clerks and assistants from time to time as the Board of Supervisors shall, by ordinance, fix, authorize, or require.

SEC. 2. It shall be the duty of the Tax Collector to collect all licenses which may at any time be required by law or ordinance to be collected within said city and county, and all taxes levied upon real and personal property within the city and county, upon the final settlement to be made by him, according to law, or this Charter, he shall be charged with, and shall pay into the Treasury, without any deduction for commissions, fees or charges of any kind or on any account whatever, the full amount of all taxes, assessments and moneys received by him and not previously paid over, including all moneys paid under protest, and for taxes paid more than once, and for street assessments; he shall be charged with, and be debtor to the city and county for the full amount of all taxes due upon the delinquent tax list delivered to him. for collection, unless it appear to the satisfaction of the Supervisors expressed by resolution, that it was out of his power to collect the same by levy, and sale of property liable to be seized and sold therefor.

SEC. 3. He shall visit all places of business and examine all persons liable to pay licenses, and see that licenses are taken out and paid for. In the performance of their official duties, he and his deputies shall have the same powers as police officers in serving process, and in making arrests; and may demand the exhibition. of any license for the current term from any person, firm or corporation engaged or employed in the transaction of any business for which a license is required; and if such person, firm or corporation shall refuse or neglect to exhibit such license, the same may be revoked forthwith by said Tax Collector.

SEC. 4. The Auditor shall from time to time deliver to the Tax Collector, such city and county licenses as may be required, and sign the same and charge them to the Tax Collector, specifying in the charge the amounts thereof named in such licenses respectively, and the class of licenses, and take receipts therefor; and said Tax Collector shall sign and collect the same. The Tax Collector shall once in every month, and oftener when required by the Auditor, make to the Auditor, a report under oath, of all licenses sold and on hand, and of all amounts paid the Treasurer, and shall also in that regard, comply with the regulations which may be pre

scribed by the Supervisors, and at the time of making such report, shall exhibit to the Auditor all licenses on hand and the Treasurer's receipts for all moneys paid into the Treasury.

CHAPTER V.

OF THE ASSESSOR.

SECTION 1. There shall be an Assessor of said City and County, who shall hold his office for the period of four years. He shall appoint one Chief Deputy, one Chief Draughtsman, one Assistant Draughtsman, one Field Deputy, one Chief for Real Estate Department and one Assistant for the same, one Chief for Personal Property Department and one Assistant for the same, one Chief for Mortgage Department and one Assistant for the same, and such greater or less number of deputies and assistants as the Board of Supervisors may, from time to time, by ordinance, authorize. During the months of March, April, May and June the Assessor may appoint such additional deputies and clerks for transacting the business of his office during said four months as the Board of Supervisors may, by ordinance, authorize.

SEC. 2. The Assessor shall assess all taxable property within said city and county at the time and in the manner prescribed by the general laws of the State.

CHAPTER VI.

OF THE RECORDER.

SECTION 1. There shall be a Recorder of the City and County of San Francisco, who shall hold his office for the period of two years. He may appoint one Chief Deputy, four Assistant Deputies, and as many clerks, copyists and assistants as the Board of Supervisors may, by ordinance, authorize.

SEC. 2. It shall be the duty of the Recorder to take into his custody and safely keep all books, records, maps and papers deposited in his office, and upon demand and payment of the fees prescribed therefor by law or by ordinance, to furnish to any one applying therefor a copy of any such book, record, map or paper, certified under the hand and seal of his office. He, or his deputies, when any papers are presented for filing

or recording, shall write on the margin of each paper so presented the number of folios, the amount paid for recording the same, and shall number consecutively all instruments and documents filed in his office. He shall also perform all other duties at the time and in the manner prescribed by the general laws of the State.

ARTICLE V.

Legal Department.

CHAPTER I.

OF THE SUPERIOR COURT JUDGES.

SECTION 1. The Judges of the Superior Court of the City and County of San Francisco shall have power to appoint not exceeding five interpreters of foreign languages, who shall act as such interpreters in criminal actions and proceedings in all the courts in said city and county, and in examinations before Coroner's juries.

SEC. 2. All requisitions of the said Superior Court for necessary furniture, lights and stationery for use in the court rooms of said Superior Court and in the chambers of said Judges shall be signed by the presiding Judge of said Superior Court and the Judge in whose court room or chambers the same may be needed, and shall be made to the Board of Supervisors and the said Board of Supervisors shall immediately cause the same to be supplied and payment made therefor out of the proper fund.

CHAPTER II.

OF THE CITY ATTORNEY.

He

SECTION 1. The Mayor shall appoint an attorney and counselor who shall be styled City Attorney, and who shall hold his office for the period of two years. must be an attorney of the Supreme Court of this State and must have been in the active practice of his profession for at least ten years, five of which next preceding his appointment must have been in the City and County of San Francisco.

SEC. 2. It shall be his duty to prosecute and defend for the said city and county all actions at law or in