Commission, officer, or employee of said city and county, to authorize or direct the payment of any money out of the Treasury, upon any pretext whatever, except upon demands duly audited and allowed by the Auditor; and any ordinance or law providing for the payment of money out of the Treasury of said city and county, or any Fund thereof, whether such money be public funds, or private funds deposited therein, shall always be construed as requiring the auditing thereof by the Auditor before the same can be paid by the Treasurer.

SEC. 3. He shall number and keep an official record of all demands on the Treasury allowed by him, showing the number, date, amount, name of the original holder, on what account allowed, out of what Fund payable, and if previously audited, approved or allowed, by what officer, officers or Board it has been so audited, approved or allowed; and it shall be a misdemeanor in office for the Auditor to deliver any demand with his official approval until this requirement shall have been complied with.

SEC. 4. He shall have power to administer oaths and affirmations in matters pertaining to his Department, and shall require settlements of accounts to be verified by affidavit.

SEC. 5. He may appoint a deputy, and not to exceed three clerks.

SEC. 6. The Auditor shall keep in his office a list of all persons receiving salaries or wages from the city and county, with the amount of monthly salary or wages received by each opposite his name, which list shall be, by said Auditor, revised and corrected monthly, and shall at all times be open to public inspection and examination.

SEC. 7. The term "Audited," as used in this Charter, means that the demand or claim has been presented to and passed upon by every où.cer, Board of officers, Department and Committee having control thereof, and finally allowed, as required by law and this Charter, and this must appear upon the face of the demand, or else it is not "audited.”

SEC. 8. No demand upon the Treasury shall be allowed by the Auditor in favor of any person, officer, company or corporation, in any manner indebted to the city and county, either as a debt, tax, license tax, or obligation, legal or equitable, without first deducting the amount of such indebtedness; or in favor of 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 Charter; or in favor of any officer or employee in the service of the city and county who shall have neglected to make his official returns and reports, in writing, in the manner and at the time required by law and by this Charter, or by ordinance, or by the regulations established by the Supervisors; or in favor of any such officer or employee who shall have neglected or refused to comply with any of the provisions of this Charter, and any law regulating the duties of such person; or in favor of any officer or employee in the service of the city and county for the time he shall have absented himself, without cause, from the duties of his office, during the office hours prescribed in this Charter; and the Auditor may examine on oath any officer or employee touching such absence.

SEC. 9. Every demand upon the Treasury, except the salary of the Auditor, must, before it can be paid be presented to the Auditor who shall satisfy himself whether the money is legally due and remains unpaid, and whether the payment thereof from the Treasury 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 with the date of such allowance, and sign his name thereto; but the allowance or approval of the Auditor, of the Supervisors, or either branch thereof, or any Department, Board, Committee, or officer, of any demand which, upon the face of it, does not appear 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 paying 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 provision of this Charter by chapter and section authorizing the same.

SEC. 10. The demand of the Auditor for his monthly salary shall be audited and allowed by the Mayor. All other monthly demands on account of salaries authorized by this Charter and duly established by the Supervisors, by ordinance, and made payable out of the Treasury of such city and county, so long as such ordinance is in force, 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. Demands for the monthly salaries and pay of Fire and Police Department, must, before they can be allowed by the Auditor, or paid, be first approved by the Commissioners of Fire and Police respectively. All other lawful demands payable out of the Treasury or any public funds of such city and county,

and not hereinbefore in this section specified, must, before they can be allowed by the Auditor in any manner, or recognized, or paid, be first approved by the Department, Board or by the Commission, in which the same has originated, and in all cases must be approved by the Board of Aldermen; or, if the demand be under two hundred dollars, by the Mayor and two members of said Board, appointed by the Board for that purpose, with power to act under and subject to its in structions and regulations during recess of the said Board.

SEC. 11. The Mayor, Mayor's Clerk, Auditor, Auditor's Clerks, Chief of Police, Police and Election Commissioners, President of the Board of Education, all the members of the Board of Public Works and the Secretary of said Board, each member of the Board of Aldermen, and every other officer required by law or ordinance to allow, audit or certify demands upon the Treasury, or to perform any other official act or function, shall have power to administer oaths and affirmations and take and hear testimony concerning any matter or thing relating to their official duties. Every officer who shall approve, allow or pay any demand on the Treasury not authorized by this Charter, and by a valid ordinance of the Supervisors passed in accordance with the same, 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, Board of Public Works, and either branch of the Supervisors, and every other Department or officer of such city and county, at any time during business hours. Copies or extracts from said books, duly certified, shall be given by the officer having the same in custody to any citizen demanding the same and paying or tendering sixteen cents per folio of one hundred words for such copies or extracts

CHAPTER III.

OF THE TREASURER.

SECTION 1. There shall be elected at the time and in the manner provided for electing a Mayor, a Treasurer, who shall possess the qualifications required for the office of Mayor. The Treasurer shall receive and safely keep in a secure fire-proof vault or vaults to be prepared for that purpose, all moneys belonging to, or which shall be paid into the Treasury, either as the money of said city and county or of any person, or upon any trust, or for any purpose

whatever, and shall not loan, exchange, use or deposit the same, or any part thereof, to or with any bank, banker or person; or pay out any part of said moneys except upon demands authorized by law and this Charter, and after they shall have been audited by the Auditor. He shall keep the keys of said vault and vaults, and not suffer the same to be opened except in his presence. At the closing up of the vaults each day he shall take an account and enter into the proper book the exact amount of money on hand, and at the end of every month he shall make and publish a statement of all receipts into and payments from the Treasury, and on what account and Fund. If he violate any of the provisions of this section he shall be guilty of a misdemeanor in office and liable to removal, and proceeded against accordingly. If he loan, exchange 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 duly audited demands upon the Treasury, he shall be guilty of a felony, and punished accordingly. He shall keep the money belonging to all Funds established or which may exist under this Charter at any time separate and distinct, and shall, in no case, pay demands chargeable against one Fund out of moneys belonging to another. The said Treasurer shall give his personal attendance at his public office during the hours of nine o'clock in the morning and four o'clock in the afternoon. He may appoint one deputy and two clerks.

SEC. 2. Whenever any audited demand has been presented to the Treasurer, and not paid, and it be made known to the Mayor, he shall proceed immediately to investigate the cause of such non-payment, and if it be ascertained that the demand has been illegally or fraudulently approved or allowed, he shall cause the officer guilty of such illegal or fraudulent approval or allowance to be suspended and proceeded against for misconduct in office. If he ascertains 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 defaulter. If it be ascertained that the demand was not paid for want of funds, then he shall cause the Tax Collector, or other officer, or person, or persons, who ought to have collected, 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 delay.

SEC. 3. The salaries and compensation of all city and county officers, including policemen and employees of all classes, and all teachers in common schools, and others employed at fixed wages, shall be payable monthly. Any demand whatsoever on the Treasury accruing under this Charter shall not be paid, but shall be forever barred by limitation of time unless the same be presented 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 Supervisors or Board of Education, then within one month after the first regular meeting of the proper Board held next after the demand accrued; or unless the Supervisors shall, within six months after the demand accrued as aforesaid, on a careful examination of the facts, resolve that the same is in all respects just and legal, and that the presentation of it, as above required, was not in the power either of the original party interested, or his agent, or the present holder, when by ordinance they may revive such claims, in which case it shall be barred in the same manner, unless presented for payment within twenty days thereafter; but no action of the Supervisors upon any claim shall make the same payable out of any moneys not arising from the income and revenue of the fiscal year in which the said claim was incurred; nor shall any otherwise valid demand incurred subsequent to the original incurrence of such revived claim be rendered invalid by reason of such revival by exhausting the fund out of which subsequent claims might otherwise be paid; but such revived claims shall take date and place, as of its revival, and not prior to the ordinance of revival.

SEC. 4. The Treasurer, for all money received into the Treasury, and all other officers of such city and county receiving money from the Treasury for disbursement, shall give receipts 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, and 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 said city and county double the amount of money specified in such receipt,