and all bids and cause the notice for proposals to be re-advertised.

SEC. 7. No contract for lighting streets, public buildings, places or offices shall be made for a longer period than one year, nor shall any contract to pay for gas, electric light or any illuminating material at a higher rate than the minimum price charged to any other consumer, be valid. Demands for lighting public buildings shall be presented monthly to the Board or Department using or having charge thereof, and shall specify the amount of gas, electric light, or illuminating material consumed in such building during the month.

SEC. 8. When water is supplied by any person or corporation to said city and county, or to any Department, it shall not be paid for at more than the rate for the year established by the Supervisors.

ARTICLE III.

Finance and Revenue.

CHAPTER I.

OF THE LEVYING OF TAXES.

SECTION 1. On or before the last Monday of May in each year the Auditor shall transmit to the Supervisors, accompanied with the estimates and reports of each Department, an estimate of the probable necessities of the city and county government for the next ensuing fiscal year, stating the amount required to meet the interest and sinking funds for all outstanding funded debts, together with the amount needed for salaries and the probable wants of all the Departments of the municipal government in detail, and showing specifically the necessities of each specific fund in the Treasury. Such estimate shall also show what amount of income and revenue will probably be collected from fines, licenses, and other sources of revenue, exclusive of taxes, upon property, and what amount will probably be required to be levied and raised by taxation, in order to meet the necessities of said fiscal year. The fiscal year of the city and county shall be the same as that of the State.

SEC. 2. On or before the fourth Monday of June in each year the Supervisors shall levy the amount of taxes

for city and county purposes required to be levied upon all property not exempt from taxation. Said amount shall be such as the Supervisors deem sufficient to provide for the payment, during the ensuing fiscal year, of all demands upon the Treasury authorized to be paid out of the same; but such levy, exclusive of the State tax and the tax to pay the interest and maintain the sinking funds of the bonded indebtedness of said city and county, and exclusive also of a tax of not more than ten cents on the one hundred dollars for the construction of the New City Hall until the same is completed, and of a tax of not more than five cents on the one hundred dollars for the construction and repair of other public buildings, and of a tax of two cents on the hundred dollars of valuation for the support and maintenance of the Public Library shall not exceed the rate of one dollar on each one hundred dollars valuation of the property assessed. The Supervisors, in making their said levy, shall apportion the taxes so levied to the several specific funds provided for in this Charter, according to their estimate of the necessities of each of said specific funds.

In making said apportionment, the Supervisors shall take into account and apportion to said funds the income and revenue estimated to arise during the year from licenses, fines and other sources; but the income to pay the interest on the bonded indebtedness and provide for the sinking funds shall always be provided for out of the tax upon property.

The Supervisors shall authorize the disbursement of the public moneys, except those in the Common School Fund, and as otherwise specifically provided for in this Charter for the purposes specified and provided for in the Chapter creating and regulating the various specific funds in the Treasury, and at the close of each fiscal year, if all demands against each specific fund have been respectively paid or satisfied, and all disputed or contested demands finally adjudicated, they shall direct the Treasurer to transfer all surplus moneys to a special fund to be called the Surplus Fund, except such surplus moneys as are in the several Interest and sinking funds, in the Common School Fund, in the Police Relief and Pension Fund, in the Firemen's Relief and Pension Fund, and in such other funds the disposition.

of whose surplus moneys is in this Charter otherwise provided for.

SEC. 3. The limitation in the preceding section upon the rate of taxation shall not apply in case of any great necessity or emergency; but in such case, such limitation may be temporarily suspended so as to enable the Supervisors to provide for such necessity or emergency; but no increase shall be made in the rate of taxation authorized to be levied in one year, unless such increase be authorized by ordinance passed by the unanimous vote of all members elected or appointed to the Board of Supervisors, and entered in the Journal of the said Board. The character of such necessity or emergency shall be recited in the ordinance authorizing such action, and such ordinance must be approved in writing by the Mayor. Nothing in this section shall authorize the incurring of liabilities against the Treasury not allowed by law, or which cannot be paid out of the income and revenue provided, collected and paid into the proper specific fund as its proportion of the same for such fiscal year, or permit liabilities or indebtedness incurred in any one fiscal year to be a charge upon or paid out of the income or revenue of any other fiscal year.

SEC. 4. In estimating the amount necessary to carry on the government for any fiscal year, and determining and fixing the requirements of the various specific funds of the Treasury, for the purpose of making the annual tax levy, the Supervisors shall keep a record of their proceedings showing in detailed items what money they intended to raise, and for what purposes; and every item of proposed expenditure shall either be applied to the purpose for which it was raised, or shall not be expended during such fiscal year, but shall become part of the Surplus Fund at the end of said fiscal year.

CHAPTER II.

OF THE SEVERAL FUNDS.

SECTION 1. The income and revenue paid into the Treasury shall be at once apportioned to and kept in separate specific funds, as hereinafter provided, and it shall not be lawful to transfer money from one fund to another, or use the same in payment of demands upon

another specific fund. The provisions of this section shall not apply to fees paid into the Treasury and placed temporarily to the credit of the unapportioned Fee Fund under the provisions of Chapter III. of this article.

SEC. 2. The several Interest and Sinking Funds in the Treasury authorized by law at the time this Charter takes effect shall continue therein so long as there shall be occasion therefor; and the moneys therein, or which may belong thereto, shall not be used or appropriated for any purpose other than that for which the same were raised.

SEC. 3. The Common School Fund shall consist of all moneys received from the State School Fund; of all moneys arising from taxes which shall be levied annually by the Supervisors for Common School purposes; of all moneys arising from the sale, rent or exchange of any Common School property; and of such other moneys as may from any source be paid into the Common School Fund.

Out of said Fund shall be paid all sums necessary for the purchase, rent and improvement of school sites; for the construction, alteration and repair of school buildings; for the rent and furnishing of school buildings; for the discharge of incumbrances on school property; for the salaries and wages of the Superintendent, teachers, officers and employees connected with the Common Schools, and of other persons who may be employed in the School Department; for supplying the Common Schools with lights, fuel, water, apparatus and necessary school appliances, and for such other expenses of the School Department as are necessary for the maintenance and proper conduct of said Common Schools.

SEC. 4. The Police Fund shall consist of the moneys annually apportioned to said Fund, and of such other moneys as may from any source come into said Fund.

Out of said Fund shall be paid the salaries of the Police Commissioners, the Judges of the Police Court, and of the regular police force, and all sums necessary for providing police stations, implements and appliances, and such amount of money for the contingent expenses of the Police Department, not exceeding in any one year the sum of ten thousand dollars, as the Supervisors shall deem necessary.

SEC. 5. The Street Light Fund shall consist of the moneys annually apportioned to said Fund.

Out of said Fund shall be paid all sums authorized to be paid for lighting the streets, and such public buildings, offices and institutions as are not specially provided to be maintained out of some other specific fund.

SEC. 6. The Street Department Fund shall consist of the moneys arising from taxes annually levied and apportioned to said Fund, and all other moneys which may from any source come into said Fund.

Out of said Fund shall be paid all sums authorized to be paid for repairing and improving streets and the crossings thereof which shall have been accepted so as to become a charge upon said city and county; for cleaning streets, crossings and sewers; for all street work in front of, or assessable upon, property owned by said city and county or any department thereof or by the Government of the United States; for all repairs upon the public streets deemed of urgent necessity; for all work authorized by the Supervisors upon the recommendation of the Board of Public Works or expended by said Board as immediately essential for the safety of life, limb or property, or necessary for public health, or which cannot be assessed upon private property; and for all other expenditures on the sewers, streets and highways deemed necessary by the Supervisors, and authorized by any provision of this Charter.

SEC. 7. The Sewer Fund shall consist of the moneys which may in any year be apportioned to said Fund.

Out of said Fund shall be paid all sums authorized to be paid for the construction of such general system of drainage as may be devised by the Board of Public Works, and which shall not be chargeable upon private property.

SEC. 8. The Fire Department Fund shall consist of the moneys annually apportioned to said Fund and such other moneys as may from any other source come into said Fund.

Out of said Fund shall be paid the salaries and wages of all officers, members and employees of the Fire Department, the salaries and wages of the officers, members and employees of the Fire Alarm and Police Telegraph, and the salary of the Secretary of the Board of Fire Commissioners; all sums authorized to be paid