LETTER TRANSMITTING REPORT RELATING TO SYSTEM OF MUNICIPAL ACCOUNTS FOR THE CITY OF CHICAGO, THE NECESSARY ORDINANCES, AND OTHER DATA. DATED NOVEMBER 20, 1901. TO Hon. Carter H. Harrison, Mayor, Hon. L. E. McGann, Comptroller, Hon. Wm. Mavor, Chairman, Committee on Finance. COMMITTEE ON THE REVISION OF THE ACCOUNTS OF THE CITY OF CHICAGO. Haskins & Sells, certified public accountants, 30 Broad Street, New York. 204 Dearborn St., 30 Coleman St.. Chicago. Condon. Cable Address. ■•Hasksells.” THE UNIVERSITY OF ILLINOIS LIBRARY \ C434-1 C V3Vi 3 -r LETTER TRANSMITTING REPORT RELATING TO SYSTEM OF MUNICIPAL ACCOUNTS FOR THE CITY OF CHICAGO, NECESSARY ORDINANCES, OTHER DATA. DATED NOVEMBER 20, 1901. TO Hon. Carter H. Harrison, Mayor, Hon. L. E. McGann, Comptroller, Hon. Wm. Mavor, Chairman, Committee on Finance. COMMITTEE ON THE REVISION OF THE ACCOUNTS OF THE CITY OF CHICAGO. Haskins & Sells, certified public accountants, 30 Broad Street, New York. 204 Dearborn St., 30 Coleman St., Chicago. Dondon. Cable Address. ‘-Hasksells.” Digitized by the Internet Archive in 2017 with funding from University of Illinois Urbana-Champaign Alternates https://archive.org/details/lettertransmittiOOhask HASKINS & SELLS, CERTIFIED PUBLIC ACCOUNTANTS. 30 BROAD STREET, NEW VO R K. 204 DEARBORN STREET, 30 COLEMAN STREET, CHICAGO, ILL. LONDON, E C CABLE ADDRESS HASKSELLS ” Chicago, Nov. 20, 1901. IIon. Carter H. Harrison, Mayor. Hon. L. E. McGann, Comptroller. Hon. Wm. Mavor, Chairman Committee on Finance. Gentlemen : We hand you herewith the following: 1. Report Relating to the System of Municipal Accounts for the City of Chicago, Dated November 20, 1901, Which Embraces an Outline of the System by Depart- ments and Bureaus, Gives the Classification of Reve- nue and Expense, Together with a List of Books and Forms Required by Each Department and Bureau, and a Form for the Comptroller's Annual Report. 2. Present Ordinances Which Should Be Amended or An- nulled and New Ordinances Required in Order that the System of Accounting Outlined May Be Inaugu- rated and the Provisions Thereof Complied With. In addition to the above, there is also submitted for your information the following : Page EXHIBIT No. “A” — Memoranda of Variolts Laws and Ordinances Defin- ing Certain Powers and Duties of Officials and Department and Bureau Heads, Relating to Ac- counting, and Other General Subjects in Con- nection Therewith 8 “B” — Memorandum Relating to Remittances of Delin- quent Speciai, Assessment Collections by the County Collector 54 “C” — Suggestions Relating to Laws Adversely Affecting the Accounting and Financial Interests of the City of Chicago Q> Committee on the I Revision of the Ac- r counts of the City J of Chicago. 62 SPECIAL ASSESSMENT ACCOUNTS. There was submitted to the Comptroller, on October 31, 1901, in an- ticipation of this report, an outline of a system for the Special Assess- ment Accounts, and notes on the remittances of delinquent special assess- ment collections by the County Collector. The latter we have repro- duced herein as Exhibit “B.” This shows that by an ordinance the City Council can prescribe the time and manner for the County Collector to make remittances and reports of delinquent special assessment collections. DEPARTMENT OF WATER. The recommendations heretofore made by the Mayor are in the in- terest of good administration and of correct acounting. The Bureau of Water should be administered by a separate department, to be called the Department of Water ; all expenses to be paid out of its revenues, or from funds borrowed on its specific account. This would be more consistent with the apparent meaning of the law, that the Water Department shall be separate. It is a well-known principle of municipal government, and is fre- quently so stated by the authorities and supported by court decisions, that a department of a municipality, run as an industry, is distinct and sep- arate from the operation of the municipality. Under ordinary circumstances, we would undertake to adapt the sys- tem of accounting to the conditions ; in this instance, however, it is so im- portant that we call attention to it, and recommend the Water Depart- ment be separated from the Department of Public Works. The System of Accounting and form of Comptroller’s Report con- template this arrangement. BUREAU OF STATISTICS. The Bureau of Statistics should be transferred to the Comptroller's Office. BONDED DEBT. The Water Loan Bonds and the Bonds issued on account of the World’s Fair, should be separated, if it can be done legally, from the other issues of bonds of the municipality, for the reason that they should not be 2 included in the amount of the debt of the City restricted to the five per cent, limitation, and in the form of Balance Sheet submitted, we have so classified them. The position of the City’s debt, with reference to the five per cent, limitation, is approximately as follows : Total Indebtedness — December 31, 1900: Unpaid Vouchers $1,207,159.24 Judgments 3,033,681.94 Reserve Due Contractors 461,908.12 Municipal Bonds 7,806,450.00 Water Loan Bonds 4,005,000.00 World’s Fair Bonds 4,517,000.00 Total $21,031,199.30 Deduct for bonds not included within the restrictions of the five per cent, limitation : Water Loan Bonds $4,005,000.00 World’s Fair Bonds 4,517,000.00 $8,522,000.00 Leaves balance of indebtedness of the City subject to five per cent, limita- tion $12,509,199.30 Which is represented by bonds $7,806,450.00 Floating indebtedness 4,702.749.30 $12,509,199.30 The Assessed Valuation, December 31, 1900, was $276,566,000.00 Five per cent, equals 13,828,300.00 See decision of the Supreme Court of Illinois, Volume No. 176, page No. 416, which states that the World’s Fair Bonds should not be included in the indebtedness of the City under the five per cent, limitation. The Outstanding Water Loan Bonds were issued to redeem bonds originally issued for the purpose of raising money to extend the Water System and should be paid out of the resources of the Water Fund. The interest hitherto has been paid from the Water Fund. Under this interpretation, the City could have made an additional issue of bonds, December 31, 1900, of $6,021,850.00 Out of which it would have to pay its floating indebtedness of 4,702,749.30 Leaving a balance available of $1,319,100.70 3 GENERAL. A memorandum has been prepared of various laws and ordinances, defining certain powers and duties of officials and department heads, relating to accounting and other general subjects connected therewith. This is submitted merely for general information — See Exhibit “A.” Suggestions have also been made with regard to the laws adversely affecting, and thdSe'TaWs which should be enacted to improve, the financial and accounting interests of the City of Chicago — See Exhibit “C.” So far as practicable, the system is in harmony with the Municipal League Program and the general accounting methods now being developed throughout the country, with the object in view of establishing a uniform system of accounting for municipalities. As the proposed uniform system of accounting is adopted by other cities, this form will permit of comparisons of the revenue and expense of the various departments of the City of Chicago, with the revenue and expense of the corresponding departments of other cities. Yours very truly, HASKINS & SELLS, Certified Public Accountants. 4 CITY OF CHICAGO MEMORANDA OF VARIOUS LAWS AND ORDINANCES DEFINING CERTAIN POWERS AND DUTIES OF OFFICIALS AND DEPARTMENT AND BUREAU HEADS, RELATING TO ACCOUNTING, AND OTHER GENERAL SUBJECTS CONNECTED THEREWITH. INDEX. Page No. Appropriations 39 Art Commission 41 Board of Education 29 Board for Examination and Licensing of Plumbers 29 Board of Examiners of Stationary Engineers 35 Board of Local Improvements — Special Assessments. . r 50 Bureau of License Investigation 18 Bureau of Maps 24 Bureau of Sewers 23 Bureau of Streets and Alley Cleaning 22 Bureau of Water Works 23 City Attorney 26 City Cleric IO City Collector 17 City Comptroller u City Councii 8 City Engineer 22 City Sealer 34 City Treasurer City Weighers 25 Civil Service Commission 2 a EXHIBIT “A.” (Index Continued) — 1 5 CITY OF CHICAGO. Memoranda, etc. — (Continued). I N D E X — (Continued.) Page No. Coal Inspector 33 Corporation Counsel 25 County Collector 18 Department Superintendent of Buildings 27 Department of Electricity 28 Department of Health 28 Department of Public Works 21 Department of Supplies — Business Agent 20 Fees — See Licenses and Permits 49 Fire Department 27 Firemen's Pension Fund 38 Harbor Master — Vessel Dispatcher 24 House of Correction 41 Illinois Humane Society 41 Inspector of Fish 33 Inspector of Gas Meters and Gas 32 Inspector of Steam Boilers 34 Libraries 31 Licenses and Permits 42 Mayor 8 Oil Inspector 33 Paymaster 19 EXHIBIT “A.” (Index Continued)— 2 6 CITY OF CHICAGO. Memoranda, etc. — (Continued.) I N D E X — (Continued.) Page No. Police Courts 21 Police Department 26 Police and Firemen's Relief Fund 36 Police Pension Fund 37 Pound — Pound Masters 37 Prosecuting Attorney 26 School Teachers' and Other School Employees' Pension Fund. . 39 Small Parks Commission 50 Superintendent of Markets 32 Superintendent of Streets 22 Tax Warrants . 40 Town Organizations 40 Warrants 52 (Index Concluded) — 3 EXHIBIT “A.” CITY OK CHICAGO MEMORANDA OF VARIOUS LAWS AND ORDINANCES DEFINING CERTAIN POWERS AND DUTIES OF OFFICIALS AND DEPARTMENT AND BUREAU HEADS, RELAT- ING TO ACCOUNTING, AND OTHER GENERAL SUBJECTS CONNECTED THEREWITH. COUNCIL. Makes laws for the City in conformity with City Charter and Statutes of Illinois. Chap. 24, Art. v., Sec. 1, p. 274, R. S., 1899 (Hurd). Approves Mayor’s appointments. Chap. 24, Art. vi., Sec. 3, p. 280, R. S., 1899 (Hurd). Approves bonds of Appointees. Chap. 24, Art. vi., Sec. 4, p. 280, R. S., 1899 (Hurd). Prescribes the duties and defines powers of City Officials. Chap. 24, Art. vi., Sec. 4, p. 280, R. S., 1899 (Hurd). Fixes salaries of City Officials. Chap. 24, Art. vi., Sec. 15, p. 282, R. S., 1899 (Hurd). Makes appropriations annually for the City’s financials needs. Chap. 24, Art. vii., Sec. 2, p. 282, R. S., 1899 (Hurd). Gives effect by concurring with actions of the Board of Education : To erect, purchase and repair buildings for School Purposes. To buy or lease grounds necessary for School Purposes. To issue bonds for School Purposes. Chap. 122, Art. vi., Sec. 21, p. 1549, R. S., 1899 (Hurd). Gives specific consent upon reports of Commissioner of Public Works to lay or extend water mains. Sec. 1671, Art. xi., p. 351, R. C., 1897- MAYOR. Statutes : Shall be a member of the Board of Inspectors of the House of Correction. Chap. 67, Sec. 2, p. 955, Hurd’s Statutes, 1899. Shall be a member of the Board of Directors of the John Crerar Library. Sec. 5, p. 200', Bradwell’s Laws of 111., 1901. Shall be a member of the Police Pension Fund Commissioners. Chap. 24, Sec. 392, p. 340, R. S., 1899 (Hurd). EXHIBIT “A.” (Continued)— 1. 8 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) MAYOR — (Continued.) Ordinances : Appoints all heads of departments except City Clerk, City Treasurer, City Attorney. Sec. 4, p. 1, R. C., 1897. Performs all such duties as are prescribed by law, and shall take care that the laws and ordinances are faithfully executed. Sec. 2, p. 1, R. C., 1897. Shall supervise the conduct of all the Officers of the City. Sec. 3, p. 1, R. C., 1897. Shall grant licenses. Sec. 2, p. 1, R. C., 1897; also Sec. 1165, p. 252. Ordinances : Comptroller’s books to be opened under the direction of the Mayor. Sec. 33, p. 8, R. C., 1897. Shall sign all warrants drawn on the Treasurer. Sec. 41, p. 10, R. C., 1897. Shall revoke licenses and permits for cause. Sec. 1167, p. 251, R. C., 1897. May rebate certain license fees. Sec. 113, p. 22, R. C., 1897. May issue special permits. Sec. 116, p. 22, R. C., 1897. Appoints a Butter and Cheese Inspector who serves without salary. Sec. 843, p. 185, R. C., 1897. All officers shall, in addition to reports required to be made by ordi- nance, report in writing to the Mayor, when required. Sec. 1337, p. 285, R. C., 1897. May grant license to peddlers from baskets, without payment of fee. Sec. 1414, p. 299, R. C., 1897. EXHIBIT “A.” (Continued)— 2. 9 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Contin ued. ) MAYOR — (Continued. ) May appoint four men who shall constitute the “Mayor’s Police” whose special duty it shall be to enforce the ordinances in respect to licenses. Sec. 1527, p. 317, R. C., 1897. Mayor and Comptroller authorized to issue Tax Warrants for cor- porate purposes. Sec. 41, p. 10, R. C., 1897. Shall be a member of the “Harrison” and “Tree” Merit Funds. Sec. 2113, p. 486, R. C, 1897. CITY CLERK. Statutes : Shall be a member of the Board of Police Pension Fund Commis- sioners. Chap. 24, Sec. 392, p. 340, R. S., 1899 (Hurd). Shall require reports annually from the Chicago Agencies of Foreign Fire Insurance Companies showing amount of premiums during the year. Chap. 24, Sec. 420, p. 96, Laws of Illinois, 1901 (Bradwell). Ordinances : Shall report to the Comptroller monthly, in writing, the name of each Alderman and the number of meetings of the City Council held during the preceding month which such Alderman actually attended. Sec. 13, p. 4, R. C., 1897. Shall furnish metal plates or badges to certain Licensees. Sec. 16, p. s, R. C., 1897. Issues Permits for sale of gunpowder, gun cotton and cartridges. Sec. 754, p. 165, R. G, 1897. Issues permits to Physicians and Surgeons. Sec. 833, p. 182, R. C., 1897 - Issues licenses for sale of Cigarettes. Sec. 876, p. 191, R. C., 1897. Issues licenses to Hospitals. Sec. 919, p. 200, R. C., 1897. Licenses shall be issued only upon written evidence that the license fees have first been paid to the City Collector. Sec. 1166, p. 251, R. G, 1897. Receives fees for certain transactions as stated on page 285 of the Revised Code of Chicago. 1897, Volume 1. Shall acknowledge, free of charge, all bonds required as a precedent to the issuance of a license. Sec. 2117, p. 487, R. C., 1897. EXHIBIT “A.” (Continued)— 3. 10 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) COMPTROLLER. Statutes : Shall exercise general supervision over all Officers of the Corporation charged in any manner with the receipt, collection or disburse- ment of Corporation revenue, and the collection and return of all such revenue into the treasury. Chap. 24, Art. vii., Sec. 17, Hurd’s Statutes, 1899. Shall have charge, custody and control of all deeds, leases, warrants, vouchers, books and papers of any kind, the custody and con- trol of which is not by law or ordinance given to any other officer. Id. Shall submit annually to the City Council estimate of amount neces- sary to defray the expenses of the Corporation during the cur- rent fiscal year. Accompanying this estimate shall be a report showing the aggregate income of the preceding fiscal year ; also a report of the amount of interest, bonds and debts^ payable during the current fiscal year, and such other information as the Council may deem necessary. Id. Shall require from heads of Departments of the City, estimates, an- nually, of expenses of the respective departments for the current fiscal year — these estimates to be used by the Comptroller in preparing estimates to the Council of the City’s needs. Chap. 24, Art. VII., Sec. 104, p. 284, 285, R. S., 1899 (Hurd). Shall cause real estate which had been conveyed to school officers but not used for school purposes for three years to be re-conveyed to the City to be disposed of as other Corporate property. 24, Art. vii., Sec. 104, p. 284, R. S., 1899 (Hurd). Shall be a member of the Board of Trustees of the Firemen’s Pen- sion Fund. Chap. 24, Sec. 404, p. 343, R. S., 1899 (Hurd). Shall draw warrants on the City Treasurer in favor of the Treasurer of the Firemen’s Pension Fund for amounts due said fund as proportion of licenses, taxes, fines, etc. Chap. 24, Sec. 415, P- 34S- R - S., 1899 (Hurd). Shall be a member of the Police Pension Fund Commissioners. Chap. 24, Sec. 2, p. 340, Hurd’s Statutes, 1899. EXHIBIT “A.” (Continued)— 4. 11 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) COMPTROLLER — (Continued. ) Shall require from the Civil Service Commissioners certificates show- ing all app'Cfntments to places in the Classified service and all vacancies occurring therein. Chap. 24, Sec. 475, p. 355, Hurd’s Statutes, 1899. Comptroller’s warrants to bear interest. Chap. 24, Sec. 489, p. 358, R. S., 1899 (Hurd). Shall be a member of the Board of Directors of the John Crerar Library. Sec. 5, p. 200, Bradwell’s Laws of 111 ., 1901. Ordinances : Shall be the head of the Department of Finance (Comptroller’s office, City Collector’s office, City Treasurer’s office), and as such shall have the management and control of all matters and thing pertaining thereto. Sec. 18, p. 6, R. C., 1897. Shall possess and carefully preserve all assessment warrants * * * and the returns thereof made by a Collector or Receiver of assessments and all leases of markets, wharfing privileges and other public property of the City. Sec. 27, p. 7, R. C., 1897. Shall have supervision over * * * all the property of the City, and the sale or disposition thereof * * * and generally, in subordination to the Mayor and City Council, to exercise super- vision over all such interest of said City, as in any manner may concern or relate to the City finances, revenue and property. Sec. 27, p. 7, R. C., 1897. Shall revise, audit and settle all accounts, both receivable and pay- able, not especially committed by ordinance to some other au- thorities. Sec. 28, p. 7, R. C., 1897. Shall keep books to show the appropriation of the year for each distinct object, and also the receipt from every source of revenue so far as he can ascertain the same. Sec. 33, p. 8, R. C., 1897. Shall require of all Officers charged in any manner with the receipt, collection or disbursement of the City revenue to make monthly statements in writing, under oath, showing in detail all such re- ceipts, collections and disbursements. Sec. 34, p. 8, R. C., 1897. EXHIBIT “A.” (Continued)— 5. 12 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) COMPTROLLER— (Continued.) Shall report to the Mayor any Officer who may refuse or neglect to make proper report, or adjust his accounts when required by the Comptroller to do so. Sec. 35, p. 8, R. C., 1897. Shall at the close of each fiscal year place to the credit of the general fund all unexpended appropriations for the year. Sec. 36, p. 8, R. C., 1897. Shall prepare and publish an annual report setting forth the true financial condition of the City. Sec. 38, p. 9, R. C., 1897. Shall render to the City Council monthly a statement of receipts and disbursements. Sec. 40, p. 9, R. C., 1897. Shall countersign all warrants drawn upon the Treasurer. Sec. 41, p. 10, R. C., 1897. Shall meet annually with the Finance Committee to compare reports and statements made by the Comptroller, Treasurer and Collect- or, and report thereon to the City Council. Sec. 42, p 10, R. C., 1897. Shall invest surplus money belonging to the Water Fund in securities issued by the City. Sec. 45, p. 10, R. C., 1897. Shall require report from the City Treasurer of failure on the part of any Officer to make proper returns to the Treasurer of money received. Sec. 60, p. 13, R. C., 1897. Shall require from the Commissioner of Buildings a monthly report of the number of building permits and elevator certificates issued with the amount collected for the same, together with a dupli- cate receipt from the City Collector of the money thus collected. Sec. 234, p. 47, R. C., 1897. Shall direct the Chief Fire Marshal in the matter of custody of the engines, hose, carts, trucks, ladders, horses, telegraph lines, and all other property and equipment belonging to the Fire Depart- ment. Sec. 609, p. 136, R. C., 1897. Moneys received as fines for violation of ordinances relating to fire hydrants can be used only in the construction and repair of such hydrants. Sec. 657, p. 143, R. C., 1897. Shall furnish to the Inspector of Gas meters and gas, all necessary apparatus, books and blanks, and pay all reasonable expenses for EXHIBIT “A.” (Continued) — 6. CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) COMPTROLLER — (Continued.) same out of the Gas Light Fund Appropriation. Sec. 743, p. 161, R. C., 1897. Shall receive from Superintendent of House of Correction, cash cover- ing fines collected by said Superintendent. Sec. 1159, p. 249, R. C., 1897. Shall require from the Inspector of Oils, statements, monthly, show- ing in detail all the fees and charges collected by said Inspector. Sec. 1359, p. 289, R. C., 1897. Shall direct the General Superintendent of Police in the matter of custody of all fire arms and military equipment, books and records, belonging to the Police Department. Sec. 1483, p. 31 1, R. G, 1897. Shall have general supervision of Police Courts and shall require daily statements of all fines imposed, collected, etc. Sec. 1544 and 1547, p, 321, R. C., 1897. Shall require from Poundkeepers a statement, monthly, of receipts and expenditures — said poundkeepers to turn over to the Comptroller, monthly, the excess of cash receipts over expendi- tures for the month. Sec. 1592, p. 334, R. C., 1897. Shall direct the keeping of the books of account of Poundkeepers, and once a month shall audit such accounts. Sec. 1595, p. 335.. R. C., 1897. Shall require from the Board of Examiners of Stationary Engineers statements, daily, giving a complete record of receipts and dis- bursements of said Board. Sec. 1929, p. 409, R. C., 1897. Shall require from the City Sealer a statement, monthly, of all fees and charges collected. Sec. 2014, p. 448, R. C., 1897. Shall be permitted to examine, at his pleasure, the books of the City Weighers. Sec. 2035, p. 453, R. C., 1897. Shall be a member of the Board of Trustees of the “Harrison” and “Tree” Merit Funds. Sec. 2113, p. 486, R. C., 1897. Shall have the direct control and supervision of the City Business Agent. Sec. 4, p. 1424, Council Proceedings, Jan. 17, 1898. Shall countersign improvement bonds issued to anticipate the collec- tion of second and succeeding installments of special assess- ments. Sec. 50, p. 11, R. C., 1897. EXHIBIT “A.‘” (Continued)— 7. 14 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) TREASURER. Statutes : Shall receive all money belonging to the Corporation. Chap. 24, Art. vii., Sec. 5, p. 283, R. S., 1899 (Hurd). Shall keep his books and accounts in such manner as may be pre- scribed by Ordinance. Id. Shall keep a separate account of each fund, or appropriation, and the debits and credits belonging thereto. Chap. 24, Art. vii., Sec. 6, p. 283, R. S., 1899 (Hurd). Shall give receipts for money paid into the treasury and shall file copy of such receipts with the Comptroller. Chap. 24, Art. vii., Sec. 7, p. 283, R. S., 1899 (Hurd). Shall render monthly statements to the City Council showing the state of the treasury and the balance of the money therein, which statements shall also be made to show receipts and disburse- ments for the month, and for what account said moneys were received and paid. Chap. 24, Art. vii., Sec. 8, p. 283, R. S., 1899 (Hurd). Shall return warrants marked “Paid” to the Comptroller. Id. Shall keep a register of all warrants paid, which register shall describe the warrants and show the date, amount, number, the fund from which paid, the name of the person to whom paid, and when paid. All warrants drawn upon the treasury must be signed by the Mayor and countersigned by the Comptroller, and must state the particular fund or appropriation to which the same is charged. Moneys received on special assessments shall be held as a special fund to be applied to the payment of the improvement for which the assessment was made. Chap. 24, Art. vii., Secs. 8 and 11, pp. 283, 284, R. S., 1899 (Hurd). Shall be a member of the Police and Firemen’s Relief Fund Trustees and shall be custodian of such funds. Chap. 24, Sec. 383, p. 338, R. S., 1899 (Hurd). Shall be a member of the Police and Firemen’s Pension Fund Trus- tees, and shall be the custodian of such funds, and keep the books and accounts of same. Chap. 24, Sec. 392-404, pp. 340- 343, R. S., 1899 (Hurd). EXHIBIT “A.” (Continued)— 8. 15 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) TREASURER — (Continued. ) Shall collect for account of the Fire Department two percentum of the gross receipts of Foreign Fire Insurance Companies’ Agencies in the City of Chicago. Sec. 420, p. 96, Laws of 111 ., 1901 (Brad- well). Shall keep an account of each special assessment warrant number, and the moneys received and paid thereunder. Chap. 24, Sec. 99, p. 284, R. S., 1899 (Hurd). Ordinances : Shall report to the Comptroller any Officer authorized to receive money who may fail to make return of moneys received by him at the time required by the Ordinance of the City. Sec. 60, p. 13, R. C., 1897. Shall keep books of account in such a way as to show all moneys received and paid, from or to whom received and paid, and on what account. Sec. 61, p. 13, R. C., 1897. Shall keep the city’s funds in such banks as may be designated by the City Council — the Mayor, Comptroller and Chairman of the Finance Committee to recommend what banks shall be used. Sec. 62, p. 13, R. C., 1897. Money received as deposits for gas shall bear interest at the rate of five per cent per annum, payable semi-annually. Sec. 748, p. 162, R. C., 1897. Shall require remittance, monthly, from Inspector of Oils covering all fees and charges collected by said Inspector. Sec. 1359, p. 289, R. C., 1897. Shall require remittance daily from Clerks of Police Courts covering amount of fines, fees, penalties, etc. Sec. 1545, p. 321, R. C., 1897. Shall require a remittance monthly from the Inspector of Steam Boilers covering one half of the fees and charges collected. Sec. 1951, p. 414, R. C., 1897. Shall require a remittance monthly from the City Sealer covering one-half of fees and charges collected. Sec. 2014, p. 448, R. C., 1897. Shall be a member of the Board of Trustees “Harrison” and “Tree” Merit Fund. Sec. 2113, p. 486, R. C., 1897. EXHIBIT “A.” (Continued)— 9. 16 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) TREASURER — (Continued. ) Shall require from Chicago Agencies of Foreign Fire Insurance Com- panies a report annually, showing amount of premiums collected on account of Fire Insurance. Sec. 701, p. 152, R. C., 1897. Shall require remittances, monthly, from the Superintendent of Markets. Sec. 1220, p. 263, R. C., 1897. CITY COLLECTOR. Statutes : Shall keep books and accounts in such manner as the City Council may prescribe. Chap. 24, Art. vii., Sec. 13, p. 284, R. S., 1899 (Hurd). Shall pay over to the Treasurer weekly, or oftener, all moneys collect- ed by him from any source whatever, taking the Treasurer’s re- ceipt therefor — which receipt he shall immediately file with the Comptroller. Chap. 24, Art. vii., Sec. 13, p. 284, R. S., 1899 (Hurd). Shall make a report in writing to the City Council, or any Officer designated by the Council, of all moneys collected and the account on which collected. Chap. 24, Art. vii., Sec. 14, p. 284, R. S., 1899 (Hurd). Shall annually, between the 1st and 10th of April, file with the Comptroller a statement of all the moneys collected by him dur- ing the year, the account on which collected, the balance un- collected on all warrants in his hands and the balance remaining uncollected, at the time of the return, on all warrants which he shall have returned during the preceding year to the Comptroller. Chap. 24, Art. vii., Sec. 14, p. 284, R. S., 1899 (Hurd). The Collector’s papers, books, warrants and vouchers, may be ex- amined at any time by the Mayor or Comptroller. Chap. 24, Art. vii., Sec. 1 6, p. 284, R. S., 1899 (Hurd). Ordinances : Shall pay over to the City Treasurer daily all moneys collected by him from any source whatsoever, taking receipt therefor, which receipt he shall immediately file with the City Comptroller, who EXHIBIT “A.” (Continued)— 10. 17 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) CITY COLLECTOR — (Continued.) shall at the same time, or on demand, give such Collector a copy of each receipt so filed. Sec. 68, p. 16, R. C., 1897. Shall on or before the first day of April of each year make annual report to the County Collector of delinquent special assessments. Sec. 71, p. 14, R. G, 1897. Shall allow a rebate of 1 per cent, upon the amount of all special assessments paid to him, prior to being turned over as delinquent, to the County Collector. Sec. 72, p. 14, R. C., 1897. Shall require a report annually within thirty days after the first of May from every person who owns a dog. Sec. 548, p. 12 1, R. C., 1897. Shall release from Pound licensed dogs placed therein upon payment by owner of two dollars for use of City and twenty-five cents for duplicate tags, and also upon payment of Poundkeeper’s fees. Sec. 554, p. 122, R. C., 1897. Shall have supervision of the Bureau of License investigation. Sec. 1, p. 406, Council Proceedings, June 14, 1897. BUREAU OF LICENSE INVESTIGATION. Ordinances : Shall be under the direction and control of the City Collector. Sec. 1, p. 406, Council Proceedings, June 14, 1897. Shall assist the City Collector in procuring the full amount of revenue, which should be obtained by the City of Chicago as license fees from such occupations and enterprises as are re- quired by City Ordinances to pay any license fees. Sec. 4, p. 407, Council Proceedings, June 14, 1897. COUNTY COLLECTOR. Statutes : Shall pay over to City Treasurer as often as once in two weeks, from the time he shall commence the collection thereof, all taxes he shall then have collected until the whole taxes collected shall be paid over. Chap. 24, Art. viii., Sec. 3, p. 287, R. S., i899(Hurd). EXHIBIT “A.” (Continued)— 11. 18 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) COUNTY COLLECTOR— (Continued.) Shall pay over amount of taxes and special assessments collected by him on delinquent property at least once in every ten days when demanded by the proper authorities or persons. Chap. 120, Sec. 244, P- 1435. R- S., 1899 (Hurd). Ordinances : See Brief— Exhibit “D” — No. 1. PAYMASTER. Statutes : Shall not pay any Officer or employee of the City unless such per- son is holding his position in accordance with the Civil Service law. Chap. 24, Sec. 477, p. 356, R. S., 1899 (Hurd). Law in force July 1st, 1891, provides that every Manufacturer, * * * Municipal Corporations * * 5)4 shall pay weekly each and every employee engaged in its business the wages earned by such employee to within six days of the date of such payment. Chap. 48, Sec. 13, p. 841, R. S., 1899 (Hurd). Ordinances : The salary and pay of all officers and employees shall be monthly. Sec. 1335, p. 284, R. G, 1897. Paymaster’s Bureau shall be in the Department of Finance and under the control of the City Comptroller, and shall have charge and control of all payments to city employees on account of wages and salaries. Sec. 1, p. 7017, Council Proceedings, July 1, 1901. Warrants covering pay-rolls to be drawn in favor of the City Pay- master ‘Svho shall forthwith disburse the same to the persons lawfully entitled thereto.” Sec. 4, p. 518, Council Proceedings, June 24, 1901. Payments to be made by pay checks in so far as practicable. Said pay checks to be signed in ink by the Assistant City Paymaster and countersigned by the City Paymaster, or by the first Assist- ant City Paymaster. Sec. 4, p. 518, Council Proceedings, June 24, 1901. EXHIBIT “A.” (Continued)— 12. 19 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) DEPARTMENT OF SUPPLIES. Business Agent. Ordinances : Shall be under the direction, control and supervision of the Comp- troller. Sec. 5, p. 1424, Council Proceedings, Jan. 17, 1898. Shall purchase all supplies used by the City wherein the cost is less than five hundred dollars. Sec. 6, p. 1424, Council Proceedings, Jan. 17, 1898. Business Agent shall certify to the correctness as to prices, extensions and totals of all invoices covering supplies ordered by him. Sec. 8, p. 1425, Council Proceedings, Jan. 17, 1898. Shall keep books of record of all purchases made by him, and of all contracts for labor let by him. Sec. 10, p. 1425, Council Pro- ceedings, Jan. 17, 1898. Shall sell scrap iron and other materials belonging to the City and not valuable for use, provided the value of such materials be less than five hundred dollars. Sec. 6, p. 2133, Council Proceed- ings, April 6, 1898. Shall remit proceeds of such sales to the City Comptroller. Sec. 6, p. 2133, Council Proceedings, April 6, 1898. Shall file with departments, for whom sales of scrap iron are made, receipts covering remittances made by the Business Agent to Comptroller in respect of such sales. Sec. 6, p. 2133, Council Proceedings, April 6, 1898. Shall make no purchases for City Clerk, City Attorney or City Treasurer, who shall be permitted to make their own purchas- es, independent of the Business Agent. Sec. 6, p. 318, Council Proceedings, June 6, 1898. EXHIBIT “A.” (Continued)— 13. 20 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) POLICE COURTS. Justices shall keep record of cases on blanks to be furnished by the Comptroller; said blanks to be signed by the Justices and sent daily to the Comptroller. Sec. 1543, p. 320, R. C., 1897. Clerks shall collect fines, fees, penalties, etc., and remit same daily to the Treasurer. Sec. 1551, p. 322, R. C., 1897. Clerks shall furnish Comptroller a duplicate of receipts given for fines on judgments refunded. Sec. 1560, p. 324, R. C., 1897. Bailiffs shall make weekly and monthly reports to Comptroller. Sec. 1563. 1564, P- 325. R - c., 1897. DEPARTMENT OF PUBLIC WORKS. Ordinances : Shall embrace the Commissioner of Public Works, City Engineer, Superintendent of Streets, Superintendent of Street and Alley Cleaning, Superintendent of Water, Superintendent of Sewer- age and Superintendent of Maps. Sec. 1598, p. 336, R. C., 1897. Shall prescribe the duties of Vessel Dispatchers, Harbor Masters, River Police and Bridge Tenders. Sec. 776, p. 169, R. C., 1897. Shall collect all water rents, water taxes or assessments, water licenses and permits, and all sewerage permits and licenses. Sec. 1985, p. 441, R. C., 1897. Shall control and direct all expenditures to be made by the depart- ment, and draw requisitions upon the Comptroller for the pay- ment of all bills and accounts which are correct and which have been duly certified by the Superintendent under whose super- vision the expenditure was made. Sec. 1606, p. 337, R. C., 1897. Shall keep books of account to show all receipts and expenditures of the department and shall keep duplicate of all vouchers. Records to be open to the examination of the Comptroller. Sec. 1607, p. 337, R. G, 1897. EXHIBIT “A.” (Continued)— -14. 21 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) DEPARTMENT OF PUBLIC WORKS— (Continued.) Shall let contracts for work, the cost of which exceeds $500, to the lowest bidder, after advertising same. Contracts to be approved by the Mayor, but contracts may be let without such approval on advertising, by a two-thirds vote of all the Aldermen. Sec. 1611, p. 338, R. C., 1897. Shall make annual report to the Council. Sec. 1631, p. 343, R. C., 1897 - CITY ENGINEER. Ordinances : Shall perform all such services in the prosecution of public im- provements as may require the skill and experience of a Civil En- gineer. Sec. 1644, P- 346, R. C., 1897. Shall have charge of the construction and repairing of all bridges, viaducts and water works, and shall superintend the laying of ali main and supply water pipes. Sec. 1645, p. 346, R. C., 1897. SUPERINTENDENT OF STREETS. Ordinances : Shall have charge of the improvement and repairs of all streets, avenues, alleys, and highways, and the construction and repairs of all sidewalks. Sec. 1674, p. 346, R. C., 1897. BUREAU OF STREETS AND ALLEY CLEANING. Ordinances : Shall have charge of street and alley cleaning and the collection and removal of garbage. Sec. 1675, p. 352, R. C., 1897. In matters affecting the public health, employes shall be considered as a part of the Health Department. Sec. 1686, p. 355, R. C., 1897. Shall furnish annual report to Commissioner of Public Works showing expenditure from appropriations of the bureau. Sec. 1684, p. 355, R. C, 1897. EXHIBIT “A.” (Continued)— 15. 22 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) BUREAU OF WATER WORKS. Statutes : The City Council shall have the power to make all needful rules and regulations concerning the use of water supplied by the water works of the City. Chap. 24, Art. x., Sec. 171, p. 287, R. S., 1899 (Hurd). Shall regulate the construction and management of the water works and the levy and collection of water tax rates or assessments. Chap. 24, Art. x., Secs. 169, 171, p. 287, R. S., 1899 (Hurd). The income derived from collection of water taxes, rents or rates shall be treated as a separate fund, to be applied to the payment of costs, interest on bonds or borrowed money used in the erec- tion and construction of water works and running expenses thereof. Any surplus may be applied in such manner as the Council may direct. Chap. 24, Sec. 259, p. 310, R. S., 1899 (Hurd). Certificates of indebtedness may be issued, payable out of the water fund. Chap. 24, Sec. 270a, p. 313, R. S., 1899 (Hurd). Water Works may be mortgaged. Chap. 24, Sec. 27od, p. 313, R. S., 1899 (Hurd). Ordinances : Superintendent of Water shall remit to the City Treasurer daily, all moneys received by him with a statement showing to what ac- count same belongs. Sec. 165b, p. 346, R. C., 1897. Water Mains may be laid in cases where property owners advance the money to pay costs of same. Sec. 1669, p. 350, R. C., 1897. BUREAU OF SEWERS. The Superintendent of Sewerage shall have special charge of the con- struction of all public and private sewers and catch basins, and the issuing of all permits and licenses in connection therewith. Sec. 1652, p. 347, R. C., 1897. EXHIBIT “A.” (Continued)— 16. 23 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continue d.) BU REAU OF MAPS . Ordinances : The Superintendent of Maps shall have special charge of all matters pertaining to the keeping of the records of maps and plats re- corded in the City of Chicago, and of all matters pertaining to street numbers. And he shall make all maps and drawings which may be required by the Department of Public Works. Sec. 1656, p. 347, R. G, 1897. HARBOR MASTER— VESSEL DISPATCHER. Ordinances : Shall be under the direction of the Commissioner of Public Works. Sec. 776, p. 169, R. C., 1897. Shall keep records of damages to bridges, docks and all other City river property, inflicted by persons and vessels, showing amount of damages, when, to whom and how paid ; also account of all claims against the City made by vessel owners navigating the harbors, for damages sustained, and make detailed report thereof to the Commissioner of Public Works. Sec. 777, p. 169, R. C., 1897. Shall regulate movement of all vessels in the harbor ; also the opening and closing of bridges across the Chicago river. Sec. 779, p. 170, R. C., 1897. CIVIL SERVICE COMMISSION. Statutes : Shall consist of three Commissioners appointed by the Mayor. Chap 24, Sec. 446, p. 351, R. S., 1899 (Hurd). Shall classify all offices and places of employment in the City, and the offices and places so classified shall constitute the classified Civil Service of the City, and no appointments to any of such offices or places shall be made except under and according to the rules of the Commission. Chap. 24, Sec. 448, p. 351, R. S., 1899 (Hurd). EXHIBIT “A.” (Continued)— 17. 24 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) CIVIL SERVICE COMMISSION— (Continued.) Shall consider the following as exempt from the classified service: Officers elected by the People. Officers elected by the Council pursuant to the City Charter. Officers whose appointment is subject to confirmation by the City Council. Judges and Clerks of election. Board of Education. Superintendents of Schools. Teachers of Schools. Heads of Principal Departments. Members of the Law Department. Private Secretary of the Mayor. Chap. 24, Sec. 456, p. 353, R. S., 1899 (Hurd). Shall certify to the Comptroller, or other Auditing Officers, all ap- pointments to office and places in the classified service and all vacancies occurring therein and all findings made under the conditions of Section 12, of the Civil Service Act. Chap. 24, Sec. 475. P- 355. R- S., 1899 (Hurd). Shall keep registers showing names of' all persons taking the ex- amination whose general average standing is not less than the minimum fixed by the rules of the Commission. Chap. 24, Sec. 453, P- 352, R. S., 1899 (Hurd). CORPORATION COUNSEL. Ordinances : Department of Law shall embrace — Corporation Counsel, City At- torney and Prosecuting Attorney. Sec. 73, p. 15, R. C., 1897. Shall, with assistance of City Attorney and Prosecuting Attorney, superintend and conduct all the law business of the City. Sec. 78, p. 15, R. C., 1897. EXHIBIT “A.” (Continued)— 18. 25 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) CITY ATTORNEY. Statutes : Shall be a Trustee of the Police and Firemen’s Pension Funds. Chap. 24, Secs. 392, 404, pp. 340, 343, R. S., 1899 (Hurd). Ordinances : Shall render annual report to Council showing status of all litigation. Sec. 89, p. 1 6, R. C., 1897. Shall keep a docket or register of all actions in Court, which shall be open to the inspection of the Comptroller. Sec. 87, p. 16, R. C., 1897. PROSECUTING ATTORNEY. Ordinances : Shall prosecute all actions for violation of City Ordinances. Sec. 94, p. 17, R. C., 1897. Shall render annual report to Corporation Counsel showing the trans- actions of his office. Sec. 97, p. 18, R. C., 1897. Receives monthly, from Comptroller, defaulted and forfeited bail bonds, for collection by suit, or otherwise. Sec. 1570, p. 327, R. C., 1897. POLICE DEPARTMENT. Statutes : The General Superintendent of Police shall be a member of the Board of Trustees of the Police and Firemen’s Relief Fund; also of the Police Pension Fund. Chap. 24, Sec. 383, p. 338, R. S., 1899 (Hurd). Ordinances : Superintendent shall have custody, care and control, subject to the direction of the City Comptroller, of the public property, fire arms and military equipment, books and records, belonging to the Police Department. Sec. 1483, p. 31 1, R. C., 1897. Shall remit to City Treasurer proceeds from sale of property seized or taken by the police. Sec. 1493, p. 312, R. C., 1897. Shall certify to the Comptroller all moneys to be paid out of the Police Fund. Sec. 1503, p. 313, R. C., 1897. EXHIBIT “A.” (Continued)— 19. 26 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — ( Continued, ) FIRE DEPARTMENT. Statutes : The Fire Marshal shall be a member of the Trustees of the Police and Firemen’s Relief Fund and of the Firemen’s Pension Fund. Chap. 24, Sec. 383, p. 338, R. S., 1899 (Plurd). 'Ordinances : Fire Marshal shall have the custody, subject to the direction of the Comptroller, of the engines, hose, carts, trucks, ladders, horses, telegraph lines, and all other property and equipment belonging to the Fire Department. Sec. 609, p. 136, R. C., 1897. Fire Marshal shall keep such books and records as shall be required by the business of the Department. Sec. 619, p. 137, R. C., 1897. Two per cent of the gross receipts received by Agencies in the City of Chicago of Foreign Fire Insurance Companies (except 25 per cent thereof, which should be placed to the credit of the Fire- men’s Pension Fund) shall be credited to the Fire Department. Sec. 420, p. 96, Laws of 111 ., 1901 (Bradwell). DEPARTMENT SUPERINTENDENT OF BUILDINGS. Ordinances : Shall enforce all ordinances relating to the erection, construction, alteration, repair, removal, and safety of buildings. Sec. 222, p. 44, R. G, 1897. Shall keep proper books for the purpose of registering all transac- tions of the department, which shall be open to the inspection of the Comptroller. Sec. 232, p. 46, R. C., 1897. Shall report to the Comptroller, monthly, numbervof building permits issued, and file duplicate receipt from the City Collector, of the moneys thus collected. Sec. 234, p. 47, R. C., 1897. Shall issue permits and collect fees therefor. Sec. 253, p. 51, R. C., 1897. Shall inspect elevators, and charge a fee therefor. Secs. 248, 249, p. 49, R. C., 1897. EXHIBIT “A.” (Continued)— 20. 27 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) DEPARTMENT OF ELECTRICITY. Ordinances : The City Electrician shall have the management of the fire-alarm telegraph, and Police telephone system ; of Municipal electric lighting and inspection of all electric wiring in the City. Sec. 592, p. 1519, Council Proceedings, Jan. 24, 1898. Shall conduct Police and Fire electric service jointly with General Superintendent of Police and Fire Marshal. Sec. 592, p. 1519, Council Proceedings, Jan. 24, 1898. Shall issue permits to install and use electric wires. Sec. 597, p. 1520, Council Proceedings, Jan. 24, 1898. Shall collect fees and charges and pay same into the City Treasury. Sec. 598d, p. 1521, Council Proceedings, Jan. 24, 1898. Shall keep record to show all receipts and expenditures. Sec. 598c, p. 1521, Council Proceedings, Jan. 24, 1898. Shall make annual report to Council and the Comptroller. Sec. 598e, p. 1521, Council Proceedings, Jan. 24, 1898. DEPARTMENT OF HEALTH. Ordinances : Department of Health shall embrace the Commissioner of Health, the Superintendent of Police and the City Physician. Sec. 803, p. 177, R. C., 1897. The Commissioner of Health shall have general supervision over the sanitary condition of the City. Sec. 807, p. 177, R. C., 1897. Shall keep necessary books and blanks for recording the business of the Department. Sec. 81 1, p. 178, R. C., 1897. Shall have charge of the City Hospital. Sec. 814, p. 179, R. C., 1897. Shall issue permits to scavengers. Sec. 1007, p. 218, R. C., 1897. Shall make annual reports to the City Council showing the work of Inspectors of the Department during the year. Sec. 1049, p. 228, R. C., 1897. EXHIBIT “A.” (Continued)— 21. 28 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) DEPARTMENT OF HEALTH— (Continued. ) Shall recommend applicants for Undertakers’ license. Sec. 1080, p. 235, R. G, 1897. Shall certify to the City Council, facts in connection with application for Workshop licenses. Sec. 1093, p. 237, R. C., 1897. Shall formulate rules and regulations for the examination of appli- cants for Plumbers’ license. Sec. 1417, p. 301, R. C., 1897. In matters relating to the collection, removal or disposal of garbage, or other matter injurious to the public health, by the Bureau of Street and Alley Cleaning, said Bureau and its Officers and Employees should be regarded as a part of the Health Depart- ment, subject to the supervision of the Commissioners of Health. Sec. 1686, p. 355, R. C., 1897. BOARD FOR EXAMINATION AND LICENSING OF PLUMBERS. Statutes : Shall consist of three members appointed by the Mayor. Chap. 24, Sec. 500, p. 360, R. S., 1899 (Hurd). Shall issue certificates to competent applicants. Fees for certificates to be : For a master plumber $5.00 For a journeyman plumber 1.00 Chap. 24, Sec.. 501, p. 361, R. S., 1899 (Hurd). BOARD OF EDUCATION. Statutes : Shall consist of 21 members appointed by the Mayor. Chap. 122, Sec. 173, p. 1549, R. S., 1899 (Hurd). Shall have power, with concurrence of the City Council : To erect or purchase buildings suitable for school purposes and keep the same in repair. EXHIBIT “A.” (Continued )— 22. 29 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) BOARD OF EDUCATION— (Continued. ) To buy or sell sites for school houses with the necessary grounds. To issue bonds for the purpose of building, furnishing and repairing school houses ; for purchasing sites for the same, and to provide for the payment of said bonds. To borrow money for school purposes upon the credit of the City. Chap. 122, Sec. 177, p. 1549, R. S., 1899 (Hurd). Shall have power : To furnish schools with necessary furniture, etc. To maintain, support, and establish schools, and supply the inadequacy of the school funds for the salaries of the school teachers from the school taxes. To hire buildings or rooms for the use of the Board. To hire buildings or rooms for the use of the schools. To employ teachers and fix the amount of their compensa- tion. To prescribe the school books to be used and the studies in the different schools. To lay off and divide the city into school districts * * * and generally to have and possess all the rights, pow- ers, and authority required for the proper management of schools. To expel any pupil who may be guilty of gross disobedience. To dismiss and remove any teacher whenever, in their opinion, the interests of the school may require such removal. To apportion the scholars to the several schools. To lease school property, and to loan money belonging to the school fund. Chap. 1 22, Sec. 178, p. 1549, R. S., 1899 (Hurd). EXHIBIT “A.” (Continued)— 23. 30 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) BOARD OF EDUCATION— (Continued. ) All moneys raised by taxation for school purposes, or received from the State Common School Fund, or from any other source, for school purposes, shall be held by the City Treasurer as a special fund for school purposes, subject to the order of the Board of Education, ‘upon warrants to be countersigned by the Mayor and City Comptroller. Chap. 122, Sec. 182, p. 1550, R. S., 1899 (Hurd). Rate of annual levy shall be : For educational purposes 2\ per cent. Chap. 122, Art. viii., Sec. 202, p. 1555, R. S., 1899 (Hurd). For building purposes 2J per cent of the valuation, to be ascertained by the last assessment, for State and County taxes. Chap. 122, Art. viii., Sec. 202, p. 1555, R. S., 1899 (Hurd). The Board may appoint one or more truant officers whose duty it shall be to report violations of the compulsory education law. Chap. 122, Sec. 315, p. 1575, R. S., 1899 (Hurd). May issue tax warrants in anticipation and to the extent of 75 per cent of taxes already levied for payment of ordinary and neces- sary expenses. Said warrants to be paid solely from the taxes, in anticipation of which, the tax warrants were issued. Chap. 146a, Sec. 2, p. 1743, R. S., 1899 (Hurd). LIBRARIES. Statutes : Separate tax levy may be made not exceeding one mill on the dollar annually on all taxable property in the City. Chap. 81, Sec. 1, p. 1096, R. S., 1899 (Hurd). Shall be under the control of a board of nine directors, to be ap- pointed by the Mayor, and approved by the Council. Chap. 81, Sec. 2, p. 1096, R. S., 1899 (Hurd). May construct one Library Building and cause a tax levy, not to exceed 5 mills on the dollar in any one year, to be made for that purpose. Chap. 81, Sec. 13, p. 1098, R. S., 1899 (Hurd). EXHIBIT “A.” (Continued) — 24. 31 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) LIBRARIES— (Continued. ) Shall make annual report to the City Council. Chap. 8i, Sec. 7, p. 1097, R- S., 1899 (Hurd). Donations to be held as special trusts. Chap. 81, Sec. 9, p. 1097, R. S., 1899 (Hurd). Ordinances : May mortgage real estate, not to exceed one half of the value thereof, for money to be used exclusively in constructing building thereon. Sec. 2953, p. 739, R. C., 1897. SUPERINTENDENT OF MARKETS. Ordinances : Shall keep a true account of all moneys received by him as Super- intendent. * * * and shall file a complete transcript thereof with the City Comptroller at the end of every month, and shall pay into the City treasury, monthly, all moneys received. Sec. 1220, p. 263, R. C., 1897. Shall collect fees for occupying positions in the markets : Double wagons, per day or part thereof 15c Single wagons, per day or part thereof 10c Sec. 1224, p. 264, R. C., 1897. INSPECTOR OF GAS METERS AND GAS. Ordinances : Shall keep books to record the number of each meter inspected by him, time when tested, reports of Watchmen, notices given, etc., which record shall at ail times be open to public inspection. Sec. 740, p. 161, R. C., 1897. Shall make certain reports to Council and Comptroller, including amount of compensation received, and by whom paid. Secs. 735, 742, pp. 160, 161, R. C., 1897. Comptroller to furnish necessary apparatus, books and blanks, and to pay all reasonable expenses of the same out of the Gas Light Fund Appropriation. Sec. 743, p. 161, R. C., 1897. EXHIBIT “A” (Continued)— 25. 32 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) INSPECTOR OF FISH. Ordinances : Shall keep a record of the number of packages and sizes, and of the kinds and quality of fish, and for whom inspected, each year. Sec. 688, p. 150, R. C., 1897. Shall make a report of the same to the City Council on the 31st of December of each year. Id. Shall be entitled to collect fees. Sec. 685, p. 150, R. C., 1897. All moneys received from sale of property seized, shall, after de- ducting expenses, be returned to the owner of the property seized. Sec. 692, p. 150, R. C., 1897. May supply salt and furnish barrel hoops and heads, and make charge therefor. Sec. 686, p. 150, R. C., 1897. OIL INSPECTOR. Statutes : Shall make full entry of all inspections in a record to be kept for that purpose. Chap. 104, Sec. 5, p. 1198, R. S., 1899 (Hurd). Ordinances : Shall collect certain fees. Sec. 1358, p. 289, R. C., 1897. Shall make monthly report to Comptroller of fees and charges col- lected and shall at the same time pay amount of same into the City Treasury. Id. COAL INSPECTOR. Ordinances : Shall examine all coal sold and delivered to the City of Chicago and ascertain whether the same is of the quality and kind required by the contract and specifications entered into by the party or parties contracting to deliver coal to the City. Sec. 2, p. 1665, Council Proceedings, Feb. 7, 1898. EXHIBIT ‘‘A/’ (Continued) — 26. 33 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) INSPECTOR OF STEAM BOILERS. Ordinances : Shall keep a record of boilers inspected. Sec. 1942, p. 413, R. C., 1897. May charge a fee of three dollars for each boiler inspected and two dollars for each additional boiler inspected at the same -location. Sec. 1944, p. 413, R. C., 1897. Shall make monthly report to the Comptroller of all fees collected, retaining one half of same as compensation, and turning the other one half into the City treasury. Sec. 1951, p. 414, R. C., 1 897 - CITY SEALER. Ordinances : It is the duty of the City Sealer to inspect and examine all weights and measures used in the City. Sec. 2007, p. 447, R. C., 1897. Shall keep records showing weights and measures inspected. Sec. 2008, p. 447, R. C., 1897. Shall charge certain fees, as enumerated in Sec. 2015, p. 449, R. C., 1897. Shall make monthly report to Comptroller showing in detail the fees and charges collected and shall retain one half of such fees and charges ; also one half penalties collected for violation of the ordinances of the City pertaining to the inspection of weights and measures where such prosecutions are made by the City Sealer, and shall remit the remaining one half to the City Treasurer. Sec. 2014, p. 448, R. C., 1897. EXHIBIT “A.” (Continued)— 27. 34 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) CITY WEIGHERS. Ordinances : The Mayor may appoint as many City Weighers as he may deem proper. Sec. 2025, p. 452, R. C., 1897. Each City Weigher shall pay a license fee of ten dollars per scale per annum. Sec. 2026, p. 452, R. C., 1897. May charge ten cents per load for each load weighed. Sec. 1242, p. 267, R. C., 1897. Shall keep records which may be examined at any time by the Comptroller. Secs. 2032, 2035, pp. 452, 453, R. C., 1897. POUND— POUND MASTERS. Ordinances : Comptroller shall designate a pound for each pound district. Sec. 1577 . P- 33 i> R- C., 1897. Shall keep such books and in such manner as the Comptroller may prescribe. Sec. 1595, p. 335, R. C., 1897. Comptroller shall audit and adjust the accounts at least once a month. Id. Shall collect certain fees and charges. Sec. 1581, p. 332, R. C., 1897. Shall render monthly statements to Comptroller of receipts and ex- penditures. Sec. 1592, p. 334, R. C., 1897. Shall pay cost of maintenance of pound and remit to Comptroller monthly residue of receipts after paying expenses. Sec. 1592, p. 334. R. G, 1897. BOARD OF EXAMINERS OF STATIONARY ENGINEERS. Statutes : Cities have power to adopt ordinances providing for the examination, licensing and regulation of persons having charge of stationary engines. Chap. 24, Sec. 439, p. 350, R. S., 1899 (Hurd). EXHIBIT “A.” ( Continued ) — -28. CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) BOARD OF EXAMINERS STATIONARY ENGINEERS — (Continued. ) Ordinances : Shall examine applicants and grant licenses to stationary engineers and boiler or water tenders. Sec. 1925, p. 408, R. C, 1897. Shall charge a fee of two dollars for the former and one dollar for the latter. Id. Licenses must be signed by a majority of the Board. Sec. 1928, p. 409, R. C., 1897. Shall keep proper books and records, and shall report daily to the Comptroller. Sec. 1929, p. 409, R. C., 1897. Salaries and legitimate expenses of Board shall not exceed amount of receipts from license fees, and may be retained by said Board, as follows : Secretary, $1,700.00 per annum; Members of the Board, each, $1,500.00 per annum, and legitimate expenses of the Board, the remainder to be turned over to the City of Chicago. Sec. 1935, p. 41 1, R. C., 1897. POLICE AND FIREMEN’S RELIEF FUND. Statutes : Object: Relief of disabled members of the Police and Fire De- partments. Chap. 24, Sec. 387, p. 339, R. S., 1899 (Hurd). Shall be credited with one half of all the rates, taxes and license fees collected from Foreign Fire Insurance Companies having Agencies in the City of Chicago; one-fourth of dog taxes; all moneys received from fines inflicted upon members of the Police and Fire Departments for violations of rules and regulations of the Service ; all fines for violations of the Fire Ordinances ; all moneys received from the sale of unclaimed stolen property, and two per cent, of all moneys received from licenses for the keeping of saloons. Sec. 382, p. 95, Laws of 111 ., 1901 (Bradwell). Trustees of the Fund shall be: The Mayor, General Superintendent of Police, Fire Marshal, Chairman of the Committee on Police and Fire and Water, Comptroller and Treasurer. Chap. 24, Sec. 383, p. 338, R. S., 1899 (Hurd). EXPIIBIT “A.” (Continued)— 29. 36 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) POLICE AND FIREMEN’S RELIEF FUND— (Continued.) The Treasurer of the City shall be the Custodian of the Fund. Id. Board of Trustees may assess each member of the Police and Fire Departments for the benefit of the fund, not to exceed five dollars per annum. Chap. 24, Sec. 384, p. 339, R. S., 1899 (Hurd). Treasurer shall keep books of account of the fund. Chap. 24, Sec. 385, P- 339 . R- S., 1899 (Hurd). Ordinances : There shall be credited to the fund one-fourth of fines collected for violation of City Ordinances and which are not by Statute appro- priated to other purposes, and one per cent of the net receipts from saloon licenses. If the above amounts exceed $30,000.00 per annum, the excess shall be returned to the general fund. Sec. 46, p. 10, R. C., 1897. POLICE PENSION F UND. Statutes : Board of Commissioners shall consist of the Mayor, the Comp- troller, City Clerk, General Superintendent of Police, City Treasurer and City Attorney. Chap. 24, Sec. 392, p. 340, R. S., 1899 (Hurd). The Fund shall be credited with 2 per cent of saloon licenses, three- quarters of all taxes or licenses upon dogs ; all moneys received from fines imposed upon members of the police force for violation of the rules and regulations of the Police Department; all proceeds, from sales of unclaimed stolen prop- erty; one-fourth of all moneys received from licenses granted to Pawnbrokers, Second-hand Dealers and Junk Stores; all moneys received as fees and from fines for carrying concealed weapon's ; one-half of all costs collected in money for violation of City Ordinances ; all rewards given to members of the police force, except such as shall be excepted by the Chief of Police ; one per cent of the salaries of members of the Police Department. Chap. 24, Sec. 391, p. 340, R. S., 1899 (Hurd). EXHIBIT “A” (Continued)— 30. 37 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) FIREMEN’S PENSION FUND. Statutes : Board of Trustees shall consist of City Treasurer, City Clerk, City Attorney, Fire Marshal and the Comptroller. Chap. 24, Sec. 404, p. 343 > R. S., 1899 (Hurd). There shall be set aside and credited to the fund 1 per cent of all re- ceipts from licenses. Chap. 24, Sec. 403, p. 343, R. S., 1899 (Hurd). There shall be set aside and credited to the fund twenty-five per centum of the amount collected from Foreign Fire Insurance companies. Sec. 420, p. 96, Laws of 111 ., 1901 (Bradwell). The City Treasurer shall be the Treasurer of the Fund. There shall also be set aside and credited to the fund not to exceed 1 per cent of the salaries of each member of the Fire Department. Chap. 24, Secs. 403, 405, 414, pp, 343, 345, R. S., 1899 (Hurd). The fund may be invested in interest bearing bonds of the United States, of the State of Illinois or of any County, Township or Municipal Corporation of the State of Illinois. Chap. 24, Sec. 407, p. 344, R. S., 1899 (Hurd). The interest received from any investments of said fund after said fund shall have reached the sum of $200,000 shall be appli- cable to the payment of pensions, and when such interest shall become so applicable the City Council may diminish the annual rate of 1 per cent from the licenses, so that the income from in- terest and from licenses shall meet the requirements of the pen- sion lists. Chap. 24, Sec. 408, p. 344, R. S., 1899 (Hurd). The Treasurer shall keep books of account covering the fund. Chap. 24, Sec. 414, p. 345, R. S., 1899 (Hurd). EXHIBIT “A.” ( Continued ) — 3 1 . CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc.— (Continued.) TAX WARRANTS— (Continued.) Warrants may draw less than five per cent, interest, if so specified in the warrant. All juror certificates shall hereafter be issued in the same manner as warrants. Sec. 3, p. 256, Laws of 111 ., 1901 (Bradwell). ILLINOIS HUMANE SOCIETY. Ordinances : The Comptroller shall credit the Illinois Humane Society with all fines paid in money, imposed through the Agents of the Illinois Humane Society. Said sums to be applied towards its support. Sec. 47, p. 11, R. C., 1897. ART COMMISSION . Statutes : Shall consist of the Mayor, Presidents of the Principal Art Institutes of the City, Presidents of Park Boards and three other mem- bers, one a Painter, one a Sculptor and one an Architect, to be appointed by the Mayor. All shall serve without compensation. Chap. 24, Secs. 634, 636, p. 389, R. S., 1899 (Hurd). Ordinances : Ordinance April 29, 1901, page 93, gives the names of the persons comprising the Commission. HOUSE OF CORRECTION. Statutes : Shall be managed by a Board of three Inspectors, one of whom shall be the Mayor. The other two shall be appointed by the Mayor. Chap. 67, Sec. 2, p. 955, R. S., 1899 (Hurd). Shall make annual reports to City Council and Governor of State. Chap. 67, Sec. 5, p. 956, R. S., 1899 (Hurd). Shall keep books of account showing receipts and expenditures and on what account made. Id. EXHIBIT “A” (Continued)— 34. 41 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) LICENSES AND PERMITS . Statutes : Licensees required to obtain from the City Clerk a metal plate or badge to indicate the fee has been paid shall receive such plate or badge from the City Clerk free of charge. Sec. 16, p. 5, R. C., 1897. Ordinances : For entertainments, dramatic or operatic, public readings or recitations and exhibitions of paintings or statuary, for every performance or exhibition $10.00 For concerts, panoramas, feats of jugglery, sleight of hand, etc., for every performance 10.00 For each circus or circus and menagerie, for each day 300.00 For each menagerie, for each day 200.00 For each sideshow without any circus or menagerie, for each day of exhibition 75-0° For each concert or minstrel entertainment given under can- vas, for each day 10.00 For each revolving wheel carrying passengers, for each day. . 50.00 For each variety and minstrel show, athletic, ball or games of sport, for each day , 10.00 For exhibitions of monsters or freaks of nature, for each week 20.00 (But if such exhibition shall continue a month or more, then at the rate of $50.00 per month.) For street shows, such as bird shows, lifting machines, etc., per month 10.00 Sec. 101, p. 19, R. G, 1897. For hall or theater used for dramatic or operatic entertain- ments, charging a maximum admission price of over 50 cents, per year 300.00 Charging a price of 50 cents or less, per year 200.00 Sec. 104, p. 20, R. C., 1897. For hall, theater or museum used for panoramas, feats of jug- glery, etc., per year , 200.00 Sec. 105, p. 20, R. C, 1897. EXHIBIT "A.” (Continued)— 35. 42 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) LICENSES AND PERMITS — (Continued.) For hall, theater or museum used for circuses, menageries, etc., per year 100.00 Sec. 106, p. 21, R. C., 1897. To auctioneers, per annum 300.00 Sec. 123, p. 24, R. C., 1897. For bath house, massage, manicure or chiropody, per annum. . 5.00 Sec. 141, p. 27, R. C., 1897. For billiard or pool tables, pin alley, ball alley or shooting gallery, for each table, alley and gallery, per annum. . . 10.00 Sec. 159, p. 31, R. G, 1897. For bill posters — With horse and wagon, per annum 100.00 Without horse and wagon, per annum 25.00 Sec. 164, p. 32, R. C., 1897. For steam pleasure boats, conveying passengers for hire, per annum 25.00 Sec. 178, p. 35, R. C, 1897. For sail or row boats — Sailboats, per annum 5.00 Rowboats, per annum 2.00 Sec. 181, p. 35, R. C., 1897. For brokers (real estate, insurance, etc.), per annum 25.00 Sec. 213, p. 43, R. C, 1897. For house movers — Licensed by the Mayor upon giving $5,000.00 bonds. Sec. 270, p. 56, R. C., 1897. For drivers of passenger vehicles — Licensed by the Mayor on recommendation of the Inspectors of Passenger Vehicles, upon applicant giving bond for $100.00, approved by the Clerk. Sec. 476, p. 104, R. C., 1897. Omnibuses, per annum 5.00 Two-horse coaches and carriages, per annum 5.00 One-horse coaches and carriages, per annum 2.50 For two-horse baggage, express and furniture wagons, per annum 5.00 For one-horse baggage, express and furniture wagons, per annum • 2.50 Sec. 488, p. 107, R. C., 1897. EXHIBIT “A.” ( Continued ) — 36. CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) LICENSES AND PERMITS— (Continued.) For drain layers . . . 5.00 Applicants shall petition Commission of Public Works for license and give bond for $3,000.00. Department of Public Works to issue the license upon payment of the fee to the Cashier of the Water Office, “who shall account for the same as all other receipts which come into his hands belonging to the sewerage fund of the City. Secs. 561, 562, p. 125, R. C., 1897. For druggists — License to sell liquors, per annum 1.00 Sec. 576, p. 129, R. C., 1897. For sale of cigarettes, per annum 100.00 Sec. 877, p. 191, R. C., 1897. For hospitals 10.00 Sec. 919, p. 199, R. C., 1897. For milk peddlers — For each wagon, per annum 10.00 Sec. 940, p. 203, R. C., 1897. For ice peddlers — For each wagon, per annum 10.00 Application made to Commissioner of Health, who takes bond of $5,000.00 from applicant and rec- ommends to Mayor. Fee is paid to Collector, whereupon Clerk issues license. Sec. 966, p. 210, R. C., 1897. For scavengers — License, per wagon 5.00 Applicant gives bond for $500.00 and pays fee to Collector. Sec. 1006, p. 218, R C., 1897. For slaughtering and rendering — Per annum 100.00 Sec. 1050, p. 228, R. C., 1897. For undertakers — Per annum 10.00 Sec. 1080, p. 235, R. C., 1897. For workshops (makers of clothing) — For each workshop, per annum . . . 1.00 Sec. 1091, p. 237, R. C., 1897. EXHIBIT “A.” (Continued)— 37. 44 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) LICENSES AND PERMITS — (Continued.) All licenses shall be issued by the City Clerk, signed by the Mayor and countersigned by the City Clerk. That all fees shall be paid to the City Collector, who shall report any failures to renew licenses to the Mayor, who shall promptly re- voke same. Secs. 1165, 11 66, p. 251, R. C., 1897. For saloons — Annual license 500.00 Payable $166.67 i n advance, every four months. Applicant executes bond approved by Clerk or Collector for $500.00. Secs. 1175, 1177, pp. 253, 254, R. C., 1897. For brewers and distillers — Per annum 500.00 Sec. 1191, p. 257, R. C., 1897. For wholesale malt liquor dealers — Application to Clerk or Collector. Bond $500.00, to be approved by Clerk or Col- lector. License, including right to use one wagon for de- livery, per annum 50.00 For each additional wagon, per annum 25.00 Secs. 1195, 1196, p. 258, R. C., 1897. For wholesale vinous liquor dealers — Per annum 50.00 Bond $300.00, to be approved by Clerk or Collector. Secs. 1209, 1210, p. 261, R. C., 1897. For lumber dealers — Per annum 100.00 Sec. 1215, p. 262, R. C., 1897. For butchers — License 15.00 Sec. 1232, p. 265, R. C., 1897. For produce dealers — Per annum 200.00 Sec. 1240, p. 266, R. C., 1897. For pawnbrokers — License 300.00 Sec. 295, p. 265, R. C., 1897. For peddlers — With wagons; each wagon, per annum 25.00 (Payable quarterly.) EXHIBIT “A.” ( Continued )— 38. 45 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) LICENSES AND PERMITS— (Continued.) Pack peddlers — Per annum 10.00 (Payable semi-annually.) Sec. 1407, p. 298, R. C., 1897. (Note. — The Mayor may grant permits to peddle confections from a basket without payment of any fee.) Sec. 1499, p. 299, R. C., 1897. For plumbers — Per annum 30.00 (Applicant must pass an examination prescribed by Board of Health and give bond for $3,000.00, ap- proved by Clerk, who shall notify Commissioner of Health of filing of bond and application.) Sec. 1415, p. 300, R. C., 1897. For hotel runners and porters — Per annum 12.00 Shall give bond in sum of $500.00. Sec. 1769, p. 376, R. C., 1897. For second-hand dealers — Per annum 50.00 Shall give bond in sum of $soo.oo. Sec. 1781, p. 380, R. C„ 1897. For keepers of junkshops — Per annum 50.00 Each wagon used in the business, per annum 10.00 Each boat used in the business, per annum 50.00 Shall give bond in the sum of $250.00. Secs. 1789 to 1792, p. 381, R. C., 1897. For soap manufacturers — Per annum ioo.co Sec. 1921, p. 407, R. C., 1897. For stationary engineers 2.00 For boiler tenders 1.00 Sec. 1925, p. 408, R. C., 1897. For tanneries — Per annum 50.00 Sec. 1962, p. 417, R. C., 1897. For sprinkling carts — Per annum . . . . 5.00 Sec. 1982, p. 440, R. C, 1897. (Above is in addition to amount charged for permit to use water from city hydrants. Commissioner of Public Works may also require bonds.) For weigher — Each scale, per annum 10.00 EXHIBIT “A.” (Continued)— 39. 46 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) LICENSES AND PERMITS— (Continued.) (Bond for $1,000.00, approved by the Mayor.) Sec. 2026, p. 452, R. C., 1897. For dogs, per annum 2.00 For blasting rock or stone. Bond for $10,000, to be approved by the Mayor. Sec. 173, p. 34, R. C., 1897. For wholesale spirituous liquor dealers — Per annum 100.00 For bakers — Fee 5.00 Sec. 189, p. 37, R. C., 1897. For use of water in constructing buildings — Various rates, according to kind and quantity of material used in con- struction. Permit issued by Bureau of Water. Sec. 257, p. 52, R. C., 1897. For obstruction of streets with building material — For every 25 feet of frontage, per month 3.00 Sec. 257, p. 52, R. C., 1897. (Permit issued by Bureau of Streets.) For buildings — For raising and repairing buildings 1.00 For sheds not exceeding 256 square feet in area 1.00 For open sheds, each 1,000 cubic feet or part thereof. . . . .50 For buildings one story in height, not exceeding 25x40 feet in area 1.50 For buildings more than one story in height or larger in area than 25x40 feet, for every 1,000 cubic feet or fractional part thereof .10 Sec. 258, p. 53, R. C., 1897. (Building permits issued by Department of Buildings.) For moving a building — If not moved across street or alley or property of any other person 1.00 If moved across street or alley, etc 5.00 Sec. 270, p. 56, R. C., 1897. For privilege to construct water tank to hold 400 gallons or more 2.00 Sec. 454, p. 99, R. C., 1897. EXHIBIT “ A (Continued)— 40. 47 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) LICENSES AND PERMITS— (Continued. ) (Issued by Commissioner of Buildings.) To sell or handle explosives — Per annum 25.00 Sec. 767, p. 167, R. C., 1897. For privilege to use space under sidewalks 5.00 (User shall also maintain sidewalk over such space.) (Permit issued by Commissioner of Public Works.) Secs. 1826, 1827, p. 388, R. C., 1897. For construction and inspection of fire escape 2.00 Sec. 452, p. 98, R. C., 1897. To repair, renew, alter or construct a dock — Permit to be is- sued by Department of Public Works. Sec. 802, p. 176, R. C., 1897. Granting right of way to Ambulances and Physicians — Issued by City Clerk. Sec. 833, p. 182, R. C., 1897. To dump or load cars with stable manure, garbage, etc. — Permit issued by Commissioner of Health. Sec. 902, p. 196, R. C., 1897. To sell any article in parks or public grounds — Permit from Commissioner of Public Works. Sec. 1376, p. 293, R. C., 1897. To make alterations in water meters, conduits, pipe, etc. ; to connect meter with water supply pipes ; to turn on water that has been shut off — Permits issued by Depart- ment of Public Works. Secs. 1422, 1425, p. 302, R. C., 1897. To make an opening in streets or alleys — Estimate of cost of restoration to be made by Department of Public Works and the amount deposited with the Comptroller by the ap- plicant for the permit. Sec. 1436, p. 304, R. C., 1897. For laying street or steam railway tracks — Charge for permits shall be cost of issuing same, plus the cost of superintend- ence of construction contemplated to be done. Permit issued by Department of Public Works. Secs. 1700, 1701, p. 359, R. C., 1897. EXHIBIT “A.” (Continued)— 41. 48 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) LICENSES AND PERMITS— (Continued.) For circus parades — To be issued by the Mayor. Sec. 1870, p. 396, R. C., 1897. For processions and open air meetings — To be issued by the Police Department. Sec. 1871, p. 396, R. C., 1897. To construct or put up telegraph or telephone poles, wires, etc.— Permit to be issued by Commissioner of Public Works and countersigned by City Electrician. Sec. 1902, p. 402, R. C., 1897. To cement sidewalk builders — Permit to be issued by Depart- ment of Public Works upon deposit of $50.00 with said Department. Sec. 1984, p. 441, R. C., 1897. To install wires or other apparatus for use of electric currents. Application to be made to and permit issued by City Electrician. Certain fees to be charged. Sec. 598d, p. 1521, Council Proceedings Jan. 24, 1898. To use building for storing oils — To be issued by Commis- sioner of Public Works. Sec. 1363, p. 290, R. C., 1897. FEES. (See Licenses and Permits.) Statutes : Upon issuing certificates to plumbers there shall be collected a fee : For master plumbers $5.00 For journeymen plumbers 1.00 Chap. 24, Sec. 501, p. 361, R. S., 1899 (Hurd). (Ordinances.) For inspection of elevators by Commissioner of Buildings — Each inspection 2.00 Inspector of Steam Boilers may charge fee for inspection. Charge — For each boiler 3.00 For every additional boiler in same establishment 2.00 Sec. 1944, p. 413, R. C., 1897. Sec. 248, p. 49, R. C., 1897. For certain duties of the Fish Inspector — Various fees. Sec. 685, p. 150, R. C., 1897. EXHIBIT “A.” (Continued)— 42. 49 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) FEES — (Continued. ) Inspector of Gas Meters and Gas entitled to certain fees. Sec. 726, p. 158, R. C., 1897. Superintendent of Markets may collect certain fees. Sec. 1224, p. 264, R. C., 1897. City Weighers may collect certain fees. Sec. 1242, p. 267, R. C., 1897. City Officers may collect fees in certain instances. Sec. 1336, p. 284, R. C., 1897. Oil Inspector may collect certain fees. Sec. 1358, p. 289, R. C., 1897. Police Court Clerks may collect fees. Sec. 1551, p. 322, R. C., 1897. City Sealer may charge fees. Sec. 2015, p. 449, R. C., 1897. SMALL PARKS COMMISSION. Ordinances : Commission is composed of eight Aldermen and nine private citi- zens. (See page 92 of Ordinances, April 29, 1901.) BOARD OF LOCAL IMPROVEMENTS. Special Assessments. All Special Assessment Warrants originating on and after May 9, 1901, pass through the following stages: 1. Resolution of Board of Local Improvements. 2. Estimate of Engineer of the cost of the improvement. 3. Notice to property owners of time and place of public hearing. 4. Public hearing by the Board. (No hearing required for side- walks, water service pipes and house drains.) 5. Ordinance framed by the Board. 6. Ordinance submitted to City Council. 7. Ordinance passed by City Council. 8. Petition of City for a special assessment. EXHIBIT "A.” (Continued)— 43. 50 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) BOARD OF LOCAL IMPROVEMENTS— (Continued.) 9. Court appoints Commissioners to make the assessment. 10. Commissioners file their report and assessment roll. 11. Filing of Commissioners’ report, equivalent to an application for judgment. 12. Notice mailed to each property owner affected, stating when ob- jections may be filed, and giving date when the cause will be heard in Court. 13. Objections, if any, filed. 14. Hearing by Court, jury impaneled, or waived by agreement. 15. Objections, if any, submitted to jury or court. 16. Verdict or judgment for or against objectors. 17. Assessment roll confirmed wholly or except objections. 18. Board receives from court roll as confirmed. 19. Board advertises for bids. 20. Board draws up contract for the performance of the work, awards same to lowest bidder, receives contractor’s bond and fixes the time for the commencement of the work. 21. Board accepts work after completion, and within 30 days certi- fies to the court the cost of same, together with an amount estimated as necessary to pay accruing interest on bonds and vouchers issued to anticipate collection. 22. The amount by which the assessment exceeds the actual cost as certified by the Board (less the amount required to pay in- terest) is abated and judgment reduced proportionately to the public and private property and credited pro rata upon the re- spective assessments. 23. Assessment roll certified to City Collector for the amount con- firmed by court. 24. Appealed or objected portions of roll certified to City Collector from time to time, as judgment is rendered. 25. Upon receipt of certified roll or any portion of it City Collector publishes in newspapers notice of judgment against the prop- erty. 26. City Collector calls on all persons named in the assessment roll, and personally or by notice left informs them of the assess- ment and requests payment. EXHIBIT “A.” (Continued).— 44. 51 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) Statutes : WAR R ANTS. (See Tax Warrants.) Law reads : “That warrants payable on demand shall hereafter be drawn and issued upon the Treasurer of any city * * * or against any fund in his hands only when at the time of the drawing and issuing of such warrants there shall be sufficient money in the appropriate fund in the treasury to pay said war- rants.” Chap. 146a, Sec. 1, p. 1742, R. S. (Hurd). Ordinances : The Mayor shall sign and the Comptroller shall countersign all war- rants drawn upon the Treasurer. Warrants shall state on their face the particular fund or appropriation to which they are chargeable and the persons to whom payable. No money shall be otherwise paid than upon such warrants so drawn. Sec. 41, p. 10, R. C., 1897. WARRANT. (Definition given in Webster’s Dictionary.) 1. That which warrants or authorizes; a commission giving authority or justifying the doing of anything; an act, instrument or obligation, by which one person authorizes another to do something which he has not otherwise a right to do ; an act or instrument in- vesting one with a right or authority, and thus securing him from loss or damage; commission; authority. Specially: (a) A writing which authorizes a person to receive money or other thing, (b) (Law) A precept issued by a magistrate authorizing an officer to make an arrest, a seizure or a search, or do other acts incident to the administration of justice, (c) (Mil. and Nav.) An official cer- tificate of appointment issued to an officer of lower rank than a com- missioned officer. 2. That which vouches or insures for anything; guaranty; se- curity. EXHIBIT “A.” (Continued)— 45. 52 CITY OF CHICAGO. Memoranda of Various Laws and Ordinances Defining Powers, etc. — (Continued.) WARRANT— (Continued. ) 3. That which attests or proves; a voucher. 4. Right ; legality ; allowance. To make secure ; to give assurance against harm ; to guarantee safety to ; to give authority or power to do, or forbear to do, anything by which the person authorized is secured, or saved harmless, from any loss or damage by his action. To support by authority or proof; to justify; to maintain; to sanction ; as, reason warrants it. To give warrant or warranty to; to assure as if by giving a warrant to. 4. (a) To secure to, as a grantee, an estate granted; to assure, (b) To secure to, as a purchaser of goods, the title to the same; to indemnify against loss, (c) To secure to, as a purchaser, the quality or quantity of goods sold, as represented. See Warranty, (d) To assure, as a thing sold, to the purchaser ; that is, to engage that the thing is what it appears, or is represented to be, which implies a cove- nant to make good any defect or loss incurred by it. 8. Petition of City for a special assessment. EXHIBIT “A.” ( Concluded ) — 46. CITY OK CHICAGO. MEMORANDUM RELATING TO REMITTANCES OF DELINQUENT SPECIAL ASSESSMENT COLLECTIONS BY THE COUNTY COLLECTOR. We believe that by an ordinance of the City Council, provision can be made requiring the County Collector to make remittances of all collec- tions of delinquent special assessments, at such time and in such manner as shah be prescribed. The confusion now existing, in the Special Assessment Accounts of the City of Chicago, is largely due to the manner in which delinquent special assessment collections have been remitted, by the County Collector, to the City Treasurer. The remittances have been made in large amounts, at irregular intervals and without detailed statements accompanying them. Remittances should be accompanied with a statement showing the number of the warrant, the lot and block or other parcel of land, upon which a pay- ment has been made, the amount of the principal sum, the interest thereon, and if the collection be made on an installment warrant, the number of the installment. The law relating thereto is as follows : “All moneys received on any special assessment shall be held by the Treasurer [City] as a special fund, to be applied to the payment of the improvement for which the assessment was made, and said money shall be used for no other purpose whatever, unless to reimburse such corpora- tion for money expended for such improvement.” — Hurd’s Revised Statutes 1899, p. 284. * * * “The Comptroller feels that no particular improvement can be made in the special assessment accounts until the law is complied with in this respect, and he has therefore urged the matter as much as possible in order that the tax-payer might be protected from the misap- plication of the special assessment funds.” * * * Comptroller’s Re- port 1900, p. 43. EXHIBIT “B.” (Continued) — 1. CITY OF CHICAGO. Remittances Delinquent Special Assessment Collections, etc. — ( Continued ) . The General Revenue law contains no specific provisions as to the “manner” of making remittances, and such provisions as it does contain have been heretofore disregarded. Remittances have been made without accompanying statements showing the application of the money remitted. The Special Assessment law contemplates that the amounts collected on each warrant, and each installment of a warrant, and the interest thereon, shall constitute a fund to be kept separate and apart for the pay- ment of certain specific indebtedness, for which the special assessment was levied and collected. This view of the law is incidentally affirmed in the case of The People vs. City of Pontiac, 185 111 ., p. 437. The Special Assessment law appears to provide ample remedy for the existing chaotic state of affairs by the grant of power to the City Council, as is hereinafter shown. The owner of real estate, assessed for a local improvement, under the Special Assessment law, has a legal right to demand that the assessment which he has paid shall be applied to the liquidation of the debt which was created by the municipality for the benefit of such owner. The term “benefit” is emphasized, for the reason that a Special Assessment cannot be laid without a corresponding benefit for at least the amount assessed. This point, that the assessment which the property owner has paid shall be applied, etc., etc., is fairly well illustrated by the following extract from a decision of the Supreme Court of this state : — “The appellee, being a tax-payer of the city, has full standing in equity to prevent by injunction illegal or unauthorized diversion of the public funds of the municipality or the execution of illegal contracts or the incurring of illegal indebted- ness.” City of Chicago vs. Nlichols, 177 111 ., p. 97. City of Springfield vs. Edwards, 84 111 ., 626; also Wright vs. Bishop, 88 111 ., 302; Dillon Municipal Corporation, 1237, 1289 : — The Court further says that any tax-payer under a general levy for municipal taxes has such an interest as will maintain a suit in equity. With much greater strictness the court would apply the above rule in the case of a special assessment, where the property owner is assessed for a specific purpose, in consequence of a direct benefit, and where he has a direct and personal interest in the proper application of the fund. In view of the above quoted decision and the general trend of the following EXHIBIT “B.” (Continued)— 2. 55 CITY OF CHICAGO. Remittances Delinquent Special Assessment Collections, etc. — ( Continued ) . decisions — Hosmer vs. Hunt Drainage District, 134 111 ., 317; Mix vs. Ross, 57 111 ., 121 ; Murphy vs. People, 120 111 ., 234; People vs. Pierce, 90 111 ., 85; Potwin vs. Johnson, 108 111 ., 70; Gage vs. Webb, 141 111 ., 533, etc., etc., it is a reasonable conclusion to assume that the property owner, who has paid a special assessment, has the legal right to demand of the City Comptroller, upon a tender of the necessary fees, a statement, showing the application of the payment ; and in case of neglect or refusal by the Comptroller to furnish such a statement, a mandamus would lie to com- pel him to do so, and further, if the payment, or any portion thereof, had been misapplied or credited to any other fund than the particular warrant, or installment of the warrant, upon which the owner had been assessed, a court would issue a mandate to the Comptroller to apply the payment to the particular warrant or installment for which the money had been paid. Should the Comptroller successfully plead as a defense his inability to furnish a statement to the property owner showing the application of the amount paid on a special assessment in consequence of the failure of the County Collector to transmit a detailed statement of the pay- ment, then, in such case, the property owner could maintain a man- damus against the Mayor and City Council, to compel them to act under the legislative grant of power to the City Council, now existing as Section 70 of the Special Assessment law, in which grant of power the City Council has authority to regulate the “time and manner” of pay- ment by the County Collector to the City Treasurer of the delinquent special assessments. The City Council may, by ordinance, as a “manner” of remittance of the funds of the city, require the County Collector to transmit with each remittance a detailed statement, showing the particular lot, block or parcel of ground and the amount collected thereon, as a necessary means for the lawful application of the funds transmitted. The Section of the Statute referred to is as follows : Sec. 70 Local Improvements, Rev. Stat., 111., 1899 (Hurd), p. 377. “The collector or collectors [City], and the general officer aforesaid [County Collector] to whom the said warrants shall be returned shall pay over to the city, village or town treasurer to which it shall belong, all moneys collected by them, respectively, upon or by virtue of such warrant [special assessment warrant] or upon any sale for taxes, or otherwise, EXHIBIT “B.” (Continued)— 3. 56 CITY OF CHICAGO. Remittances Delinquent Special Assessment Collections, etc. — ( Continued ) . at such time or times and in such manner as shall be prescribed by ordi- nance , and shall be allowed such compensation for their services in the collection of such assessments as the ordinance of the city or village may provide, except when such compensation is fixed by a general law.” Also, concerning the power of the courts, to compel by mandamus, a City Council to pass an ordinance when the authority or grant of power therefor is embodied in the Special Assessment law. The following case fully illustrates and sustains the contention above set forth, that the courts will, by mandamus, compel the City Comptroller and the City Council to act and perform the duties imposed by the Special Assessment law for the benefit of the tax-payer : — The People vs. City of Pontiac, 185 111 ., p. 437. Original petition for writ of man- damus. Syllabus 3. When a city may be compelled to levy a new assess- ment. Per Curiam. “It appears from the petition that the petitioner had completed the improvement according to contract with the city and the work had been accepted by the city. The petitioner’s labor and money have gone into the improvement and the city is enjoying the benefits to flow from the improvement, but the city has not paid for the improvement, nor has it made any effort to do so, since the assessment was set aside (by a decision of the Supreme Court) but, on the other hand, when notified by the petitioner the City Council refused to take any steps to pay petitioner for his labor and materials invested in the improve- ment. It is true that under the contract petitioner was to be paid from and out of the money to be raised by the assessment, and it is also true that the city did not personally assume the payment for the improvement ; but the city did assume the obligation to collect the assessment imposed to pay for the improvement, and that obligation, in connection with the other facts and circumstances in the case, required the city to use all reasonable efforts within its power to make and collect a new assessment to pay petitioner for the labor and materials used in the construction of the improvement, as provided in the contract. * * * From what has been said it follows that a writ should be awarded. A peremptory writ of mandamus will be ordered, as prayed for in the petition.” Thus it appears that the Supreme Court of this State would not refuse a writ to the City Council to compel it to act under the power granted in Section 70, and further, after the City Council had obeyed EXHIBIT “B.” (Continued) — 4. 57 CITY OF CHICAGO. Remittances Delinquent Special Assessment Collections, etc. — ( Continued ) . the mandate and passed the necessary ordinance, and the County Collector had refused to remit in accordance with the terms thereof, there is no doubt but that the court would issue another original writ, upon a proper showing, to the County Collector, to compel him to comply with the terms of the ordinance. Sec. 70 repeals the general revenue law, pro tanto, by reason of its being a general grant of power to regulate the “time and manner” of the payment of the revenues belonging to the city. The case of Potwin vs. Johnson, 108 111 ., p. 70, is directly in point and fully sustains the contention above set forth. In this case the court says : — “Thus, after full consideration and reconsideration, we are as firmly committed to the doctrine as we can be to any doctrine, that the act in relation to cities and villages is a general law. * * The fact that county officers, judicial officers and courts of justice may thus be in- cidentally affected, is unimportant. All of the same class or grade are affected alike, and what may result in legally enforcing special assessments is precisely what happens, or may happen, with reference to the enforce- ment of every ordinance which a city council or board of village trus- tees may be cmpozcered to ordain” “ May be empowered” means “empowered” by the legislature — a grant of power by the State. An ordinance passed by the Council fixing the “time and manner” of making remittances would not interfere with the salary or fees of the County Collector. It would interfere with the interest he now receives on the money of the city, but as said interest is no part of his compensation, such provision would not invalidate an ordinance requiring prompt pay- ment at stated periods, with a statement showing the application of the moneys paid. With such an ordinance and a demand made upon the County Col- lector there would be no occasion to refuse to comply with the terms thereof, but in such an event an original writ of mandamus to compel com- pliance would issue by the Supreme Court. Constitution, 1870, Art. VI, Sec. 2. See Sec. 7, Ch. 37, p. 522, Rev. Stat., 1899 (Hurd). The Supreme Court having original jurisdiction in mandamus, the question would be speedily determined. The final decision need not be delayed beyond a period of a few weeks, if the case were vigorously prosecuted by the city. EXHIBIT “B.” (Continued)— 5. 58 CITY OF CHICAGO. Remittances Delinquent Special Assessment Collections, etc. — ( Continued. ) Furthermore, the language of Sec. 70, above quoted, is ample, if its provisions be followed. “The general officer aforesaid [the County Collector is here referred to] shall pay over to the City Treasury * * * at such time or times and in such manner as shall be prescribed by ordinance ” Here we find authority expressly delegated to the City Council to prescribe the “time and manner” of payment by the County Collector to the City Treasury. The reason is obvious. The city is authorized to direct the “time and manner” of the payment of its own money, and par- ticularly with reference to special assessments, as the above authority is embodied in the Special Assessment law. The Supreme Court having decided, in the case of Potwin vs. John- son, that the Special Assessment law is a general law, it must then have the same inherent power and authority as the General Revenue law. But the court goes further and says that the Cities and Villages Act repeals, to that extent, so much of the revenue law as may be in conflict with it, and still further says that the Special Assessment law and the revenue law are not be construed together, but that the Special Assessment law is paramount and controls. The General Revenue law was enacted in 1872. The amended Special Assessment law was enacted in 1897, or a quarter of a century later. Sec. 70 was intended to correct some evil in the revenue law, or the Section would not have been inserted. The court would investigate the reason for the enactment of Sec. 70. It is already partially officially answered in advance by the City Comptroller in the following language : — -“The departure from the letter and spirit of the law has worked incal- culable evil to the special assessment securities, to the City of Chicago, and to the general reputation of the administrations handling such special assessments.” (See Comptroller’s Report, 1900, pages 43, 44.) The evidence in support of the writ of mandamus, if properly presented, would show to the court the inability of the city to promptly obtain its revenues, and particularly delinquent special assessments, at stated periods and with detailed statements showing the application of the remittances, a sufficient showing upon which to issue a peremptory writ. Although not directly in point, the above views are sustained by the following opinion in the case of City of Chicago vs. Nichols, 177 111., p. 07: EXHIBIT “B ” (Continued)— 6. 59 CITY OF CHICAGO. Remittances Delinquent Special Assessment Collections, etc. — ( Continued. ) “The prohibition against the appropriation or expenditure of the public funds of the city in excess of the amount provided for by the general appropriation bill or ordinance was enacted for the protection of the tax- payers and we have neither power nor the inclination to limit its lawful application. If exceptions to such prohibitions, other than those found in the statute ought to be made, the legislative power should be invoked. Courts have power to construe and enforce statutes, but not to enact or amend them.” See, also, City of Springfield vs. Edwards, 84 111 ., p. 626 ; also, Wright vs. Bishop, 88 111 ., p. 302 ; Dillon Municipal Corporation 1237, 1289. By parity of reasoning, the courts would sustain an ordinance, if its requirement were within the scope of the authority granted by Section 70, for the reason that the Section was enacted for the benefit of the tax-payer. It does not inure to the benefit of the city, only so far as the city is trustee, to receive and apply the special assessment funds, in accordance with existing law, to the obligation incurred for the benefit of the property owner. If the courts are so zealous in protecting the tax-payer’s rights, under a general appropriation, as is in evidence in the above cited case of the City of Chicago vs. Nichols, surely the courts will not be less zealous in protecting the property owner’s rights in the case of a special assessment made for his special benefit. Special assessment funds are trust funds, so declared by statute, not in express words, but by necessary implication, and the trustee (the municipality) will be held to a strict accountability. No error of omission or commission or trifling with trust funds will be tolerated by the courts. The City Comptroller also holds that special assessment funds are “trust” funds. See Comptroller’s Report for 1900, page 43, second line from the bottom. Again, in the case of The People vs. Pierce, 90 111 ., p. 85, the court makes use of the following language : — “The giving to the City Council the unlimited discretion to fix, by ordinance, the time when the return of a special assessment shall be made to the County Collector, is evidently incompatible with the provision of Sec. 178 [Revenue Law], which re- quired it to be made on or before the 10th day of February next after due.” In this case the court sustains the Special Assessment law as against the requirements of the revenue law. EXHIBIT “B.” (Continued)— 7. 60 CITY OF CHICAGO. Remittances Delinquent Special Assessment Collections, etc. — ( Continued ) . In fact, after diligent search, it appears, so far as discovered, that all the cases decided by the Supreme Court give force and effect to the Special Assessment law when it is in conflict with the General Revenue law. In the case of Mix vs. Ross, 57 III, p. 121, the following language is used concerning delegated powers : “It is a rule that when a statute gives a new power, and at the same time provides the means of executing it, those who claim the power can execute it in no other way.” The term “manner” is not used as an independent term, or in con- nection with “time” in the General Revenue law, so that if the “manner” of payment of the funds of the city in the hands of the County Collector, Sec. 70 grants the power and directs the “manner” of executing it — by ordinance. It seems therefore to be an inevitable conclusion : — That the City Council has authority to regulate, by ordinance, the “lime and manner” of payment of the funds of the city in the hands of the County Collector, and it is an immediate remedy. A proper ordinance should be passed disregarding the general tax levy, confined in its scope to special assessments, with a view to an im- mediate appeal, by original writ, to the Supreme Court to enforce its pro- visions, in order to avoid a possible constitutional question concerning the validity of this clause. To go to the legislature is remote and uncertain, and any legislation would perhaps subject the city to the same litigation that now confronts it. An ordinance should be passed covering this recommendation. EXHIBIT “B.” (Concluded) — 8. 61 CITY OK CHICAGO. SUGGESTIONS RELATING TO LAWS ADVERSELY AFFECTING THE AC- COUNTING AND FINANCIAL INTERESTS OF THE CITY OF CHICAGO. i — A change in section 2, of article 4, of chapter 24, cities and villages act, so as to include the City Treasurer among the officers to be appointed by the Mayor and confirmed by the Council. 2 — A change in chapter 24, article 6, section 4, of the cities and villages act, so as to provide that the official bonds of the Treasurer, and all other officials, of the City of Chicago, be regulated by ordinance. 3 — To amend article 8, of chapter 24, of the cities and villages act, so that any funds in the city treasury (except trust funds) may be drawn against to meet appropriations. 4 — That sections 31 1, 312, and 313, of Hurd’s Revised Statutes, 1899 (Revenue), be amended so as to raise the assessed valua- tion of real and personal property from one-fifth its actual value. 5 — Chapter 24, article 7, section 7, page 283, Revised Statutes 1899 (Hurd), Provides that the Treasurer shall give receipts for all money paid into the treasury, and shall file copy of such receipts with the Comptroller. The provision regarding the filing of copies of all receipts with the Comptroller is superfluous and tends to encumber the accounting system. It should be repealed. EXHIBIT “C.” (Continued) — t. CITY OF CHICAGO. Suggestions Relating to Laws, etc. — (Con tin tied.) 6 — Chapter 24, article 7, section 13, page 284, Revised Statutes 1899 (Hurd), Provides that the City Collector shall forward the receipt received from the City Treasurer for any money paid over to the City Treasurer to the Comptroller immediately. This should be amended, as good accounting suggests that the person receiving the receipt should retain it as his evidence of having made the remittance. 7 — Chapter 24, article 7, section 14, page 284, Revised Statutes 1899 (Hurd), Provides that the City Collector shall annually, be- tween the first and tenth of April, file with the Comptroller a statement of all moneys collected by him during the year, the account on which collected, the balance on which collected of all warrants in his hands, balance remaining uncollected at the time of return, and all warrants which he shall have returned during the preceding year to the Comptroller. This should be repealed, as the system provides for daily reports being made by the City Collector to the Comptroller, and the Comptroller’s books should show all information. EXHIBIT “C.” (Concluded) — 2. 63