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cil, and in no other manner: provided, that the ward and school funds shall be drawn out as provided by other provisions of this act.

SECTION 2. No debt shall be contracted against the Debts only ro city, or certificate of indebtedness drawn upon the city by council. treasury, unless the same shall be authorized by a majority of a.l the members elect of the common council; and the vote authorizing the same shall be entered by ayes and nays upon the journal of the common council and no money shall be appropriated or debt contracted for any purpose whatever except such as is expressly authorized by this act. SECTION 3. Correct accounts of all moneys,

credits

Accounts of and demands received into the treasury, all moneys ed and expend paid upon orders for expenditures or for the payment ed. of ar y debt, and of the transactions in the office pertaining to the city finances, debts and credits, shal kept in books by the city treasurer; and at the termination of each tiscal year, and at such other times as the common council shall require, the treasurer shall make a correct report in detail of all receipts and expenditures, with proper vouchers, and the same shall be pub. ashed in the official paper and recorded with the city clerk.

SECTION 4. All forfeitures and penalties accruing Forfeitares to the city for a violation of this act, or of any of the payable into ordinances, by-laws, rules and regulations of the city, and all moneys received for licenses, shall be paid into the city treasury and become part of the general fund, except as otherwise provided by this act.

SEATION 5. The fiscal year of the city of Fond Fiscal year. du lac shall commence upon the first Monday of September.

SECTION 6. All orders drawn upon the treasury of Orders--how the city shall be made payable to the order of the per

payable. son in wbose favor they may be drawn, and shall be transferred only by endorsement. Each order shall speciig up its face the purpose for which it is drawn, and to which fund the same is to be charged, and the same shal be payable out of the proper fund; and all such orders shall be received in payment of any tax levied and assessed, except orders upon the ward or school funds.

SECTION 7. All accounts or demands against the Verification of cáty, before the same shall be acted upon or paid, shall accounts.

be verified by affidavit before the comptroller, except salaries and amounts previously fixed or determined by law, and any person who shall falsely swear to any such account or demand shall be deemed guilty of perjury, and shall be punished according to law. No interest shall hereafter be allowed or paid on any city order or certificate of indebtedness, unless the same is expressly authorized by the common council.

CHAPTER VIII.

CITY EXPENDITURES.

Officere not to be interested in contracts.

authorized ex

SECTION 1. No officer of the city or any other person shall have power, and each and every person is prohibited from making any purchase or contracting any debt on the part of the city, unless specially authorized by the common council so to do, and no account, claim or demand shall be audited, allowed or paid by the common council, unless the same was duly authorized

by a vote thereof. Voting for un SECTION 2. In case any alderman shall purposely penditures ;

vote for any appropriation or for the payment or ex. penalty.

penditure of any money not authorized by this act, every such aldermau shall be liable to a penalty of one hundred dollars, to be sued for recovered in the same manner as other penalties are sued for and recovered ; and in case the common council shall contract any debt, and the same shall remain unpaid or unprovided for for two months after the same was contracted and due, for want of sufficient funds in the treasury to pay the same, or in case the common council shall authorize any expenditure for any purpose in such year exceeding the amount they are herein authorized to raise for such purpose, the aldermen voting for the contracting of such debt or debts, or in authorizing any such ex. penditure, shall also be personally liable to each and every party entitled to payment; and the city of Fond du Lac shall not be liable to pay the same, nor shall the comptroller or common council audit or pay any debt

so contracted or expenditure so made. Resolutions an SECTION 3. All resolutions adopted by the comthorizing exs penditures.

mon council authorizing the expenditure of moneys sball appropriately specify the amount to be expended, and no extra or additional compensation shall be al.

itures.

tions.

lowed or paid on any contract, or to any officer, person
or persons for any service or work done or materials
furnished to or for the city.
SECTION 4. The common council shall, in such

Examination manner and form as they may deem proper, examine, ar accounts: settle and allow all accounts chargeable against the city, as well of its officers as of other persons, except as herein otherwise provided, and shall determine and prescribe the compensation to be paid to any officer elected or appointed under this act, not otherwise provided, and prescribe the fees to be paid to any officer of the city, and the disposal of the same.

SECTION 5. It shall be the duty of each common Annual expend. council immediately after their meeting, to ascertain the amount of debts contracted by the common council of the previous year. If the same shall exceed the

Suits for excess amount authorized by law, the common council shall over appropriabring an action or actions to recover such amount, in the name of the city against the several aldermen who may have voted for the expenditure constituting all or any part of such excess, and such moneys when collected shall be paid into the city treasury, for the benefit of those entitled thereto.

SECTION 6. Whenever the common council shall Question of be of opinion that the interests of the city require the rotsenermoar expenditure of money for an extraordinary or special nary purposes purpose, which in their opinion cannot be paid from to a vote of the

people. ang funds in the city treasury, they may make an estimate of the sum necessary to be raised for said purposes, and for each of them if there be more than one object

, and to state the amount and the objects for wbich it is required, together with the reasons for their opicion, and cause such statement and estimate to be publisted in all the newspapers printed in said city, and shall give notice therein that on a day and at a place or places to be therein specified, a special election will be held, at which the question whether the said sum or soms shall be raised or not, will be submitted to the qualified voters for their determination. Said statement and notice shall be published once in each week, for three successive weeks next preceding the said day of election. The common council shall designate in said notice where the polls will be held in each ward, and the said polls shall be held and the said election be conducted in the same manner as charter

Canvass of votes.

elections, and the aldermen of each ward shall be in.
spectors thereof. Every elector of said city, and no
other person or persons whatever, shall be entitled to
vote at said election. The ballots to be cast at said
election shall be written or printed, or partly written
or partly printed on the inside thereof, the object for
such special tax, and in the margin and opposite to
such object or statement shall be placed the words
"for" or "against," and if there shall be more than one
object for or special tax proposed at any such election,
then those several objects shall be specified on one
piece of paper, and in the margin and opposite each
one of those several objects or statements shall be
placed the words "for" or "against," and the same shall
be deposited in a box similar to the boxes required
to be used at said charter election. False swearing
and fraudulent voting shall be punished in the same
manner as at other elections for county or state officers.

SECTION 7. The common council within one week after said election, shall meet and canvass the votes received, or the returns thereof, and the result or the

results thereof shall be entered upon the records of the If vote favora- common council; and if a majority of all the votes ble, tax may be cast at the said election shali be “for” the raising of

said tax, or for one or more of said objects, it shall be the duty of the common council to cause tbe said sum or sums of money to be assessed, levied and raised in and by the next assessment roll, at the time the next annual tax is levied and raised. After any such special tax or taxes shall have been authorized as herein provided, if the expenditures for the purposes for which such special tax is authorized is necessary to be

made before the collection of the next annual tax, the Council author- common council shall have authority to direct and ized to borrow. authorize the comptroller to borrow the necessary funds

iherefor: provided, that the said loan or loans shall not be borrowed for any longer time than the said amount can be raised by tax.

CHAPTER IX.

Aldermen to have expendi. ture of ward fund.

WARD EXPENDITURES. SECTION 1. The aldermen of each ward shall have the power of expending the ward fund belonging to said ward, for such purposes and in such manner as

orders.

they are authorized by the laws and ordinances of this city, by orders signed by the aldermen, or a majority thereof, of the ward for which they are drawn, and countersigned by the comptroller, and said orders shall specify the purposes for which they are drawn, and shall be made payable to the order of the person in whose favor they shall be drawn; and shall be directed to the city treasurer.

SECTION 2. The aldermen of each ward, or a ma- May draw jority thereof, shall have power to draw orders upon the said ward fund for any expenditure or work which they are authorized to de or have done, and which shall be chargeable to the ward fund.

SECTION 3. No alderman of any ward shall con- Aldermen not tract any debts against such ward, or issue orders in ward debts onany one year to an amount greater than the tax which less authorized under the provisions of this act may be levied in said ward to meet the current expenses of the year,

unless authorized by the common council; and if any alderman sball sa contract debts to a greater amount than such tax without such authority, neither such ward nor the city shall be liable for the same, but the alder

Penalty, man so contracting shall be liable therefor, as if the debt bad originally been contracted by such alderman personally: provided, that no alderman shall be held liable as aforesaid without proof of his assent, as an alderman, to the contracting of the liability or debt of each ward.

SECTION 4 Whenever the common council shall Qaarterly rerequire, the aldermen of every ward shall report to the men of orders comptroller the amount of orders drawn upon

the treasury for ward purposes, in detail, and all debts contracted by such ward as herein authorized, and the comptroller shall report the same to the common coun. cil, and thereupon the common council shall (if such be a proper claim against such ward) allow such debt, and direct the mayor and clerk to issue to the proper persoa orders of the city to the amount of the debt allowed: provided, the common council shall in no case allow any such debt, if such allowance will cause to exceed fanda the wbole amount of orders so issued to meet the indebtedness of such ward, to exceed the amount of tax which may be levied and collected under the pro. visions of this chapter to meet the expenses of the current year, assuming as a basis the tax-list of such year,

8-P. & L LAWS.

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Ward debts ni

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