are paid. He shall deposit all moneys received by him without delay in such bank or banks, trust company or trust companies, as may be designated by him and approved by the common council, to his credit, as city treasurer, subject to his check as treasurer, or to drafts drawn on him as hereinafter mentioned, accepted and made payable by him at such bank or banks, trust company or trust companies. The common council may require such designated depositories to furnish security to the city for such deposits. Interest on city money belongs to the city and must be accounted for by the treasurer to the city. No money shall be paid from the treasury of the city, except in pursuance of a judgment or order of a court, or an audit and allowance by the common council and an order designating the fund, signed by the mayor and countersigned by the clerk, or by an order of the board of education, signed by the president and countersigned by the clerk of said. board, or by an order of a board of commissioners of the city, upon a fund within its jurisdiction, or for payment of the principal and interest on the bonded and other debt of said city which by the terms thereof is made payable by the treasurer, or for the purpose of paying over to his successor all balances in his custody as treasurer or to change the depository of the city funds from one bank or trust company to another bank or trust company, subject to approval of the common council. Except as herein stated, the treasurer shall not draw any money so deposited by him. He shall report, in writing, to the common council at each regular meeting thereof, the amount of money received by him since his last report, the sources thereof, and the true state of the treasury, which reports shall be filed with the city clerk. He shall, on or before the tenth day of January in each year, file with the city clerk an accurate, detailed and verified statement, showing all moneys paid into the city treas ury during the previous fiscal year, the persons by whom, and the funds for which the same were paid, all expenditures from the treasury during such year, the persons to whom, and the funds from which such moneys were paid, the balance in the treasury to the credit of each fund at the commencement and at the end of the fiscal year, and the balance to his credit as treas urer in each bank or trust company. His accounts shall be inspected and audited by the common council at least once a year, or oftener if they deem it expedient. He shall after each inspec

tion and audit of his accounts deliver to the common council and each board of commissioners and take their receipt therefor all drafts, bonds, coupons and other evidences of debt paid by him and the same shall be cancelled, stamped or marked paid. The failure of treasurer to deposit the city moneys received in the designated depositories of the city, or to pay money from the city treasury, except as herein provided, shall be a misdemeanor. Before entering upon the duties of his office, and on and before the fifteenth day of January in each year, the city treasurer shall execute and file an official bond with two or more sureties or some solvent surety company of this state in such penal sum as may be fixed by the common council, not less, however, than the sum of fifty thousand dollars, in accordance with section sixteen of the statutory construction law and sections eleven, twelve and thirteen of the public officers' law, and for omission so to do he shall be subject to the penalties and liabilities prescribed by section forty-two of the penal code and sections thirteen, fifteen and twenty of the public officers' law. Such bond shall be approved by the common council and filed with the city clerk. The designation as herein provided of any bank or trust company, and the depositing of moneys therewith, shall not release the city treasurer or his sureties from any liability in relation to such moneys or in any manner affect such liability, except for loss through failure or fault of such designated bank or banks, trust company or trust companies. The treasurer shall be the custodian of all securities, obligations and other evidences of debt belonging to said city. He shall pay or transfer to his successor in office all moneys to his credit as treasurer in any bank or trust company or in his hands or control-all books, vouchers, papers and property belonging to said city or pertaining to the affairs of the city in connection with the duties of his office.

§ 33. General powers and duties of the receiver of taxes.-The receiver of taxes within forty days after his election shall make and execute as such, a bond to the city of New Rochelle with sufficient sureties, who shall be freeholders within and residents of the city, or with some solvent surety company of this state, in the penal sum of fifty thousand dollars, conditional for the faithful discharge of his duties and that he will account for and pay over all moneys received by him as such receiver, which bond must be approved by the common council and filed with the city clerk before he enters upon the duties of his office. Such bond

shall be a lien upon the real estate in the city of the said receiver and his respective sureties until canceled and discharged. The receiver of taxes shall have power, with the consent of the common council, to appoint and remove at pleasure as deputy receiver of taxes or as clerk, a person approved in writing by the sureties of the receiver of taxes. Such deputy shall possess the powers of the receiver of taxes. The receiver of taxes and his bondsmen shall be responsible to the city for the acts of said deputy or clerk. The appointment, the approval of said sureties thereto and the oath of office of said deputy or clerk, shall be filed with the city clerk. The compensation of such deputy or clerk shall be such sum as the common council shall determine, not to exceed five hundred dollars per annum. The receiver of taxes upon receiving any warrant for the collection of taxes shall cause to be published, in the official city newspapers, a notice that he has received such warrant. Such notice shall designate his office hours, the place where he will attend to receive taxes, and the rate of interest, and the percentage to be paid thereon. The common council shall provide an office for the receiver of taxes. Such office shall be kept open such days and during such hours as the common council may direct. The receiver of taxes shall receive all taxes and assessments for the collection of which warrants shall be issued to him. All provisions of law relating to collectors of towns, not inconsistent with this act, shall apply to the receiver of taxes, except that he is not required to call personally upon or at the place of residence of any person to demand payment of a tax or assessment, and he shall not levy taxes or assessments by distress and sale. The receiver of taxes shall deposit daily in the city treasury all moneys received by him by virtue of any warrant, and take receipts in duplicate therefor. The said receiver must enter daily, in suitable books to be kept for the purpose, the sums received by him for taxes, assessments, interest, percentage and the expenses of publication, respectively, in separate columns, opposite the name of the person from whom received, and each day's receipts must be kept separately. The receiver must enter on the tax-rolls and assessment-lists, as taxes and assessments are paid, in a column opposite the name of the person or the property assessed, the word "paid," and the date of payment. If the receiver shall not pay all moneys received by him, as directed to be paid, or shall neglect or refuse to exhibit his books and

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accounts to the mayor, or any person designated by the mayor, or to do any act lawfully enjoined upon him, the mayor shall forthwith suspend the said receiver from office and call a special meeting of the common council to be held within three days thereafter, at which meeting he shall report such suspension, and his reasons therefor. Upon such suspension the mayor shall forthwith take possession of the office of said receiver, and of all his warrants, books and papers, and shall appoint a person to perform the duties of his office pro tempore. At the time of making such appointment the mayor shall take from the person so appointed a bond, in the same form and with like penalty and sureties as is required from the receiver of taxes, which bond shall be approved by him, and filed with the city clerk, and the provisions of this act as to the duties, powers and liabilities of the receiver of taxes shall apply to any person so appointed, and to his sureties. The receiver of taxes shall, on the first day of August, in every year, except that his warrants be extended by the common council, present to the common council a detailed statement of his accounts showing separately all the moneys received by him on each warrant during the preceding year, for what purposes, and an itemized list of the taxes and assessments remaining unpaid under each warrant, which account shall be verified by his oath, and accompanied with vouchers for all moneys paid by him. Within fifteen days after the time specified in any warrant for its return, or if the time of its return be extended, then within fifteen days from the time to which its return shall have been extended, the receiver of taxes shall make and deliver to the common council a return of all taxes or assessments mentioned in the tax-roll or assessment-list remaining unpaid at the time of making such return. The receiver of taxes may receive payment of taxes and assessments under such warrant until the delivery of said return to the common council.

$39. General powers and duties of the city engineer.-The city engineer of said city shall keep in his office books and records in which shall be entered the survey and map of every street, park, cemetery, avenue or lane and the grade thereof, and sidewalks, walks, subways, water mains, sewers, sewer inlets, with location of grade thereof, as far as practicable, heretofore established by or which may hereafter be established by the common council or by any city board having jurisdiction. Such books and records shall be properly indexed and transmitted with other

He shall per

matters pertaining to his office, to his successor. form all of the civil engineering required by the common council and by the other departments and offices of said city, except that the commissioners of sewers may, if they deem it advisable, at any time, appoint an engineer of sewers for the construction of sewers and drains, who shall have charge of the preparing of the plans and the superintendence of the construction. The city engineer shall make and shall have made under his supervision all surveys for the opening, making, constructing, paving, macadamizing, asphalting, grading and establishing the grade of all streets, side and crosswalks, gutters, sewers, sewer inlets, except as otherwise herein provided, and the measurements of all work done on the same or on other public places in the city. The city engineer shall prepare plans and specifications for all work done in said city for the payment of which assessments are levied upon the property benefited, or by a general tax, and all such work shall be under his supervision except repair and maintenance work, and the cost and expense of the preparation of such plans and specifications, and of the supervision of said work shall be certified by the city engineer to the common council of the city, and the amount so certified shall be levied and assessed with the other expense of said work upon the property benefited in the manner now provided by law. The city engineer shall have the power with consent of the common council to employ and remove such engineering clerical and other help as may be necessary for the proper conduct of said office or for carrying on the work under his supervision, and he shall have the authority, with the consent of the common council, to purchase at the expense of said city, such instruments, books and other material necessary for the maintenance of said office. The city engineer shall have the power, and it shall be his duty, to supervise the laying of all gas, and water mains, electric subways, railway tracks, the setting and location of all telephone, telegraph, electric light and power poles, and no poles shall be erected in any street, avenue, highway or public place in said city without his written consent. The city engineer shall when required, inspect buildings in course of construction and ascertain if the same are being constructed according to plans filed in his office as provided herein, and shall perform such other duties as may be required by the common council or this act. He shall have