votes given for Mayor at the meetings of the wards holden for the purpose of electing that officer, last preceding the first Monday of January, in each year, no person shall appear to have a majority of all the votes given for Mayor, the Mayor and Aldermen, by whom such examination is made, shall make a record of that act, an attested copy of which it shall be the duty of the City Clerk to produce and read, on the first Monday of January, in the presence of the Members returned to serve as Aldermen and Common Councilmen ; and thereupon the oaths prescribed by law may be administered to the members elect, by any one of the Justices of the Supreme Judicial Court, or any Judge of any Court of Record holden in said city, or by any Justice of the Peace for the county of Suffolk; and thereupon the members of the Board of Aldermen shall proceed to elect a chairman, and the Common Council a president, in their respective chambers, and being respectively organized, shall proceed to business in the same manner as is provided in the tenth section of the city charter in case of the absence of the Mayor:-And the Board of Aldermen shall forthwith issue their warrants for meetings of the Citizens of the respective wards, for the choice of a Mayor, at such time and place as they shall judge most convenient; and the same proceedings shall be had, in all respects, as are directed in and by the provisions of the fifth section of the city charter, and repeated from time to time, until a Mayor shall be chosen, by a majority of all the voters voting at such elections.

[40] SECT. 2. Be it further enacted, That in case any person elected Mayor of said City shall refuse to accept the office, the same proceedings shall be had in all respects, as are herein before directed in cases wherein there has been no choice of Mayor, until a Mayor be chosen by a majority of votes. And in case of the unavoidable absence by sickness or otherwise, of the Mayor elect, on the first Monday in January, the City Government shall organize itself in the mode herein before provided, and may proceed to business in the same manner as if the Mayor were present.

[41] SECT. 3. Be it further enacted, That this act shall be void, unless the inhabitants of said City of Boston, at a legal city meeting, called for that purpose, shall by a written vote, determine to adopt the same, within twelve days from the time of the passing of this act.

[42] At a general meeting of the inhabitants of the City of Boston, qualified as the law directs, held at Faneuil Hall, on Wednesday, the sixteenth day of June, Anno Domini, 1830.

The meeting was called for the purpose of receiving th written votes yea or nay, for or against the act of the Legisla ture, passed on the fifth day of June instant, entitled "An Ad providing in certain cases for the election of Mayor of the Cit of Boston."

The act above mentioned was read by the Moderator. Voted, That the poll be closed at half past 12 o'clock. At the close of the poll, the votes being sorted and counted it appeared that the whole number was 73 namely, 68 yeas,

5 nays,

73

The same was declared in the affirmative, and the act adopt ed unanimously.

A true Copy. Attest, S. F. M'CLEARY, City Clerk.

An Act in further addition to an Act, entitled "An Act estab lishing the City of Boston." [Passed June 17, 1831.]

[43] Be it enacted by the Senate and House of Represen tatives in General Court assembled, and by the authority of the same, That the time for the City Council of the City o Boston to meet in convention, in order to determine the num ber of Representatives which it may be expedient for sai City to send to the General Court, shall be in the month o October instead of May, in each year, any thing in the act to which this is in addition, to the contrary notwithstanding.

CHAPTER II.

Accounts and Accountability in Expenditures.— Auditor.

ORDINANCE OF THE CITY.

[1] Committee of Accounts, examining and casting bills, how appointed.

[2] Auditor of Accounts, his appointment.

[3] City Treasurer, when to pay money on account of the City-when to pay in advance on contracts, &c.

[4] Committee of Accounts, their duty as to the manner of keeping the Auditor's books, &c. and as to passing bills.

[5] Auditor, his duty as to keeping books, receiving,

&c.

[6] Auditor, his duty as to receiving and paying over to the Treasurer money due the City, from city officers,-Their duty to pay the same-accounts to be kept between Treasurer and Quditor-Auditor's duty as to financial statements.

[7] City Treasurer, when to make up his accounts-Commencement of the financial year. [8] Repealing clause.

An ordinance establishing a system of accountability in the Expenditures of the City. [Passed Dec. 22, 1825.]

[1] SEC. 1. Be it ordained by the Mayor, Aldermen and Common Council of the City of Boston, in City Council assembled, That from and after the end of the present Municipal year, there shall be appointed in the month of January annually by ballot in each board of the City Council, a joint Committee of Accounts, to consist of two on the part of the board of Aldermen, and three on the part of the Common Council, whose duty it shall be to meet once a month, and as much oftener as they may deem expedient.

[2] SEC. 2. Be it further ordained, That from and after the end of the present municipal year, there shall be appointed, in the month of May annually, by concurrent ballot in each board, one able and discreet person, to be styled, Auditor of Accounts; who shall continue in office until removed, or a successor be appointed; who shall receive such compensation for his service as the City Council shall authorize and establish, and who shall be removable at all times, at the pleasure of the City Council; who shall be sworn to the faithful discharge of the duties of his office, and give bond with surety or sureties, to be approved by the Mayor and Aldermen, in the penal sum of

five thousand dollars, for the faithful discharge of said dutie the true accounting for and payment over, of all moneys whi shall come into his hands, and the delivery over to his success or Mayor and Aldermen of all the books, accounts, papers an other documents and property, which shall belong to said office and in case said office should become vacant by death, r signation or otherwise, a successor shall forthwith, and in lil manner be appointed, who shall continue in office until the a pointment of a successor.

[3] SEC. 3. Be it further ordained, That no moneys sha be paid out of the City Treasury (except in the cases herei after provided) unless the expenditure, or the terms of the co tract, shall be vouched by the chairman of the committee the board under whose authority it has been authorized made; nor unless the same shall be examined by the Audito be approved by the Committee of Accounts, and be drawn fo by the Mayor. And it shall be the duty of the Mayor, to com pare such expenditures with the general appropriations mad for the various objects, and require the Auditor to make an ex hibit of the state of such appropriations, monthly, to the Cit Council: Provided, that in all cases where it is necessary fo money to be paid in advance, for contracts made or for wor begun, but not completed, the Mayor may upon being satisfie of such necessity, draw upon the City Treasurer, for the amoun thus necessary to be advanced; which draft shall be paid b the City Treasurer, provided the same be countersigned b the Auditor; and it shall be the duty of the Auditor to coun tersign all such drafts, not exceeding three hundred dollars and to charge the same to the proper person and account; bu the said Auditor shall not countersign any such draft for any sum exceeding three hundred dollars, without the direction of the Committee of Accounts.

[4] SEC. 4. Be it further ordained, That it shall be the duty of the Committee of Accounts to direct the Auditor, as to the manner in which the books, records and papers belonging to his department shall be kept, and the mode in which all bills and accounts against the City, shall be certified or vouched and, at least, once in every month, to examine, and if they see fit, to pass, all bills and accounts against the City, which shal be certified by the Auditor.

[5] SEC. 5. Be it further ordained, That it shall be the duty of the Auditor to keep in a neat methodical style and manner, a complete set of books, under the direction of the Committee of Accounts; wherein shall be stated among other things, the appropriation for each distinct object of expenditure, to the end that whenever the appropriations for the specific

objects shall have been expended, he shall immediately communicate the same to the City Council, that they may be apprised of the fact; and either make a further appropriation, or withhold further expenditure for such object or objects as they may deem expedient: The Auditor shall also receive all bills and accounts from persons having demands against the City : examine them in detail; cast up the same; and have them filed and entered in books, in such manner and form as the Committee of Accounts shall order and direct. And when the Auditor shall have any doubt concerning the correctness of any such bill or account presented against the City, he shall not enter the same in a book until he shall have exhibited the same, with his objections, to the Committee of Accounts at their next meeting, for their consideration and final decision. And it shall also be the duty of the Auditor to render any other services, from time to time, as the City Council, or the Committee of Accounts shall direct.

[6] SEC. 6. Be it further ordained, That it shall be the duty of the Auditor, to receive all moneys collected by the City Clerk, the City Marshal, the Clerk of the Market, the Weighers of hay, or any other officer, who is or may be authorized to collect any moneys belonging to the City, the Collector and Treasurer excepted and it shall be the duty of all such officers (the Collector and Treasurer excepted) to pay over to the Auditor from time to time, all moneys which they shall receive belonging to the City and it shall also be the duty of the Auditor to pay over to the Treasurer, at least once in every week, all the moneys in his hands belonging to the City, and take his receipt therefor. He shall open an account with the Treasurer of the City, wherein he shall charge him with the whole amount of taxes placed in his, the said Treasurer's hands for collection; also the whole amount in detail, of all bonds, notes, mortgages, leases, rents and interest receivable: and pay over and charge him with all moneys he may receive belonging to the City, in order that the value and description of all personal property belonging to the City, may be at any time known, at his office; and from and after the end of the present municipal year, the said Auditor shall in the month of February annually make and lay before the City Council an estimate of the amount of money necessary to be raised for the expenditure of the ensuing year, under the respective heads of appropriation; and shall on or before, the fifteenth of the month of May, annually make and lay before the City Council a statement of all receipts and expenditures of the past year, giving in detail the amount of appro priation and expenditure, for each specific object.