papers, and to make report to the council in writing, touching any subject or matter he may require, pertaining to his office.

Mayor's general duties; notice of absence.

SEC. 74. He shall, from time to time, communicate to the city council such information and recommend such measures as in his opinion may tend to the improvement of the finances, police, health, security, ornament, comfort and general prosperity of the city. He shall be active and vigilant in enforcing all laws and ordinances of the city, and shall cause all subordinate officers to be dealt with promptly for any neglect or violation of duty. He shall give written notice to the city clerk of his intended absence before leaving the city.

Vacancy in

SEC. 75. When any vacancy shall happen in the mayor's office. office of mayor by death, resignation, absence from the city, removal from office, refusal to qualify, or otherwise, the president of the council for the time being shall exercise the office of mayor with all the rights, privileges, powers and jurisdiction of the regular mayor until such vacancy be filled or such disability removed, or in case of temporary absence, until the mayor shall return; and during that time he shall receive the same compensation that the mayor would be entitled to.

Veto.

SEC. 76. The mayor may veto an appropriation ordinance or any single item in any such ordinance, and if such item be not passed over his veto, such item shall be stricken out and shall not be paid by the city.

Ordinances submitted to mayor for approval.

SEC. 77. Every resolution adopted, or contract approved, by the city council, appropriating or involv ing the expenditure of money, and every ordinance passed by the city council shall, within forty-eight hours after the action of the city council, be presented to the mayor for his approval, and he shall have at least three days thereafter for the consideration thereof. If he approves the resolution, contract or ordinance, as the case may be, he shall sign the same and return the same to the city clerk, and so report to the council at the next regular meeting after the expiration of the time herein limited; if not, he shall return the same with his objections in writing to the city council at its next regular meeting after the expiration of the time herein limited. When any ordinance, contract or resolution shall be returned without the approval of the mayor, the council shall thereupon, before entering upon any other business and before adjourning, consider whether the same shall be approved, notwithstanding the

pass ordinance

mate of ex

objections of the mayor. If two-thirds of all the Council may members elected shall vote in the affirmative, such over veto. ordinance, contract or resolution shall be considered approved, and shall take effect and be valid in the same manner and with like force as if it had received the approval of the mayor; and should the mayor fail, neglect, or refuse to approve any ordinance, contract or resolution, or return the same with his objections in writing within the time herein limited, the same shall take effect and be valid in the same manner and with like force as if approved by him. It shall be the duty of the mayor on or before the first day of February of each year to secure from the heads of each department of the city an estimate of the probable cost of such department for the current year following, and he shall submit such estimate to the city council, Annual estiwho shall thereupon make such corrections as shall penses. be needed to embody the total expenditures on each of the sev eral funds of the city including rents, salaries, repairs, etc., and one copy of such revised estimate shall, within two weeks, be filed with the city comptroller, the mayor and city clerk respectively; the comptroller shall thereupon deduct the amounts so shown from the limits of funds available for the expenditure of the city for the current year, and no contract or vote incurring an indebtedness for moneys payable out of any fund shall be made by the mayor or city council, and no final action shall be taken upon such proposed contract or indebtedness without the certificate of the comptroller that there are funds available to pay the same. And in no event shall any contract be made O indebtedness created in excess of the limit authorized by law except in the event of an unforeseen accident requiring the im mediate repair for the public good, which fact must be certified to by the city engineer, and only then with the concurrence of the mayor and two-thirds of the entire council.

SEC. 78. The mayor and chief of police shall each Enforcement have power to call upon any citizen to aid in the en- of ordinances. forcement of any ordinance or suppression of any riot, and any person who shall refuse or neglect to obey such call shall forfeit and pay a fine not exceeding one hundred dollars.

SEC. 79. The treasurer shall be collector of taxes City treasurer. for the city. He and his sureties shall be liable on his bond for the safe keeping of all public funds collected or received by such treasurer, and for all taxes and assessments not collected by him according to law, whenever such taxes or assessments remain uncollected by him by reason of any neglect of

duty, want of due diligence, or failure on his part to comply with the laws and ordinances relating to the collection of taxes.

Duties same as county treasurer.

SEC. 80. The powers, rights, duties and proceedings of the city treasurer and of such deputies as he may appoint shall in all respects, as far as applicable, and except as herein otherwise provided, be the same in respect to the collection of municipal taxes and assessments as those of county treasurer in like cases with reference to the collection of county taxes.

Books open for SEC. 81. The city treasurer shall receive all inspection. moneys belonging to the city, and shall keep his books and accounts in such manner as the mayor and city council may prescribe; and such books and accounts shall be always subject to inspection of the mayor, comptroller, members of the council, and such other officers or agents as they may desig nate. All citizens of this state, and other persons interested in the examination of the public records, are hereby fully empow ered and authorized to examine the same free of charge during the hours the respective offices may be kept open for the ordinary transaction of business.

Separate funds. SEC. 82. The city treasurer shall keep a separate account of each fund or appropriation, and the debts and credits belonging thereto. He shall give every person paying money into the city treasury a receipt and keep the duplicate thereof, specifying the date of payment, and upon what account paid, and he shall also file copies of such receipts with the comptroller on the same day of the receipt thereof.

Treasurer's monthly state

ment.

SEC. 83. The treasurer shall at the end of each month, and oftener if required, render an account to the mayor, city council and comptroller, showing the state of the treasury at the date of such account and the balance of money in the treasury, and particularly showing the several balances to the credit of each fund on account of which bonds may have been issued. He shall also accompany such account with a statement of all moneys received into the treasury, and on what account, together with all warrants redeemed and paid by him; which said warrants, with any and all vouchers held by him, shall be delivered to the comptroller and filed with his said account in the comptroller's office upon every day of such Warrants. settlement. He shall return all warrants paid by him, stamped or marked "Paid," and shall give a list of such warrants, stating the number and amount of each. The treasurer shall register, by making a brief descriptive record thereof,

all warrants presented for payment and not paid for want of funds; and whenever funds accrue in his hands sufficient to take up and pay any warrants so registered, he shall give notice thereof, describing said warrant or warrants, by public advertisement for three days, and thereafter and from the date of said notice all interest upon said warrant or warrants so advertised shall cease and determine.

SEC. 84. All moneys received on any special as- special assesssessment shall be held by the treasurer as a special ments. fund, to be applied to the payment of the improvement for which the assessment was made, and such money shall be used for no other purpose whatever; Provided, that the mayor and council shall have the power and it shall be their duty by ordinance or concurrent resolution, whenever they shall deem proper so to do, to prevent accruing interest, to provide and require that any money to the credit of any special fund on account of which bonds may have been issued, to be invested in bonds of the city, city warrants, state bonds or warrants, or U. S. bonds, as said mayor and council shall approve, so as to realize on such bonds or securities at maturity of the bonds issued on account of such fund.

SEC. 85. All fines, penalties and forfeitures collected for of fenses against the ordinances of the city, or for misdemeanors against the laws of the state, committed within the city, shall, unless otherwise provided by law, be paid by the person receiv ing the same, to the city treasurer, and any person receiving such fine, penalties or forfeiture, who shall fail to pay the same over as above provided, within thirty days after the receipt of the same by him, or within ten days after being re- Fines, penalquested by the mayor so to do, shall be deemed guilty ties, etc. of a misdemeanor, and on conviction thereof, shall be punished by a fine of not to exceed one thousand dollars and imprisonment not to exceed six months in the county jail.

ninety per

SEC. 86. All warrants shall be drawn by the comp- Warrants troller upon the treasurer and must be signed by the cent of levy. mayor and comptroller, stating the particular fund or appropriation to which the same is chargeable, and the person to whom payable, and no money shall be otherwise paid on account of the city than upon such warrants so drawn unless otherwise provided by law or ordinance; Provided, that the authorities of any such city shall not in any year issue warrants or orders to an amount exceeding ninety per cent of the amount of taxes levied for such year, and the amount actually received from other

sources, and said city authorities shall not contract or incur any indebtedness in addition to the amount for which they are au thorized to issue warrants or orders or bonds.

Deposit of city funds.

SEC. 87. All funds of the city shall, as the same accrue, be by the city treasurer placed on deposit in such banks within said city as shall agree or offer to pay the best rates of interest for the use of such funds so deposited, and the city council is hereby directed to advertise for bids for deposit of such funds as is hereby contemplated. Such banks shall pay to the city treasurer monthly interest on the daily balances in such respective banks for the current month. Provided, that no deposit shall at any time be made in any bank having less than two hundred thousand dollars paid up capital stock and no deposit shall be made in any bank in excess of twenty per cent of its paid up capital stock. Provided, further, that the bank or banks so selected shall give bond to the city, to be ap proved by the mayor and city council, for the safe keeping of said deposit and interest thereon, in double the amount of money at any one time in their possession, the said bond to be signed by two or more sureties, who shall be citizens and freeholders of the state of Nebraska, or by one or more responsible surety companies, at the option of the mayor and council. The treasurer shall keep all money in his hands belonging to the city and school district of the city separate and distinct from each other and from his own moneys; and he is hereby expressly prohibited from using any such money, or any warrants or other securities in his custody, or receiving any interest thereon either directly or indirectly for his own use or benefit, or for the use or benefit of any other person or corporation except said city or the school district therein. Any violation of this provision shall subject him to immediate removal from office by the city council, who are hereby authorized to declare such office vacant; and the mayor, with the consent of the city council, shall appoint a successor, who shall hold his office for the remainder of the term unexpired of such officer so removed. All interest on moneys of the city shall be reported by the treasurer to the city council and comptroller, and be covered into the general fund of such city, and all interest on moneys of the school district shall be reported to the board of education and placed to the credit of the school fund.

Treasurer's

SEC. 88. The treasurer shall report to the mayor annual report. and council annually, on the first Tuesday of February, a full and detailed account of all receipts and expenditures