Officers not to be interested in contracts.

Voting for un

authorized expenditures; penalty.

Resolutions authorizing expenditures.

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.

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.

SECTION 2. In case any alderman shall purposely vote for any appropriation or for the payment or 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 expenditure, 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.

SECTION 3. All resolutions adopted by the common council authorizing the expenditure of moneys shall appropriately specify the amount to be expended, and no extra or additional compensation shall be al

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.

and settlement

SECTION 4. The common council shall, in such Examination manner and form as they may deem proper, examine, of 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.

itures.

Suits for excess

tions.

SECTION 5. It shall be the duty of each common Annual expendcouncil 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 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.

for extraordi

to be submitted

people.

SECTION 6. Whenever the common council shall question of be of opinion that the interests of the city require the raising money expenditure of money for an extraordinary or special nary purposes purpose, which in their opinion cannot be paid from to a vote of the any 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 which it is required, together with the reasons for their opinion, and cause such statement and estimate to be published 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 sums 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.

assessed.

elections, and the aldermen of each ward shall be inspectors 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 shall 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 the 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 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 therefor: provided, that the said loan or loans shall not be borrowed for any longer time than the said amount can be raised by tax.

money.

Aldermen to

have expenditure of ward fund.

4

CHAPTER IX.

WARD EXPENDITURES.

for

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

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.

orders.

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 do or have done, and which shall be chargeable to the ward fund.

to contract

by council.

SECTION 3. No alderman of any ward shall con- Aldermen not tract any debts against such ward, or issue orders in ward debts unany 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 shall so 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 alderman so contracting shall be liable therefor, as if the debt had 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 such ward.

be

Penalty,

drawn.

SECTION 4. Whenever the common council shall Quarterly reports by alderrequire, 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 council, and thereupon the common council shall (if such proper claim against such ward) allow such debt, and direct the mayor and clerk to issue to the proper person 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 funds the whole 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 provisions of this chapter to meet the expenses of the cur rent year, assuming as a basis the tax-list of such year, 8-P. & L LAWS

Ward debts n

Powers of taxation.

General fund.

School fund.

Fire fund.

Bridge fund.

Sinking fund.

if then made out, and if not, then the tax-list of the preceding year.

CHAPTER X.

TAXATION.

SECTION 1. For the discharge of any legal debt of the city, or expenditure authorized by the common council under any of the provisions of this act or ordinance of said city, or to defray the current expenses thereof, the common council shall have power, by ordinance or resolution:

I. To annually levy and collect a tax not exceeding ten mills on the dollar on the assessed value of all real and personal property in the city made taxable by the laws of this state, to defray the contingent and other general expenses of the city, which tax shall constitute the "general fund."

II. To annually levy and collect a tax, not exceeding fifteen mills on the dollar on the assessed value of all real and personal property in the city made taxable by the laws of this state, to meet the expenses of purchasing grounds for school buildings, the building and repairing of school houses, purchasing school apparatus and fixtures, and supporting and maintaining schools within the city, and which shall constitute the "school fund.”

III. To annually levy and collect a tax, not exceed ing five mills on the dollar on the assessed value of all real and personal property in the city made taxable by the laws of this state, for the support and maintenance of the fire department, to purchase and repair engines, steamers, horses for fire department, and fire apparatus, and the building and repairing of engine houses, and which shall constitute the "fire fund."

IV. To annually levy and collect a tax not exceed ing one and one-half mills on the dollar on the assessed value of all real and personal property in the city made taxable by the laws of this state, for the building and repairing of bridges, and which shall constitute the "bridge fund."

V. To annually levy and collect a tax not exceeding ten mills on the dollar on the assessed value of all real and personal property in the city made taxable by