as herein otherwise provided, be the same in respect to the collection of municipal taxes and assessments as those of county treasurer in like cases with reference to the collection of county taxes. The city treasurer shall receive all moneys belonging to the city, and shall keep his books and accounts in such manner as the mayor and city council may prescribe; and such books and accounts shall be always subject to inspection of the mayor, comptroller, members of the council, and such other officers or agents as they may designate. He shall give every person paying money into the city treasury a receipt and keep the duplicate thereof, specifying the date of payment, and upon what account paid, and he shall also file copies of such receipts with the comptroller on the same day of the receipt thereof.

7481 (32). Treasurer make monthly report.

The treasurer shall at the end of each month, and oftener if required, render an account to the mayor, city council and comptroller, showing the state of the treasury at the date of such account and the balance of money in the treasury, and particularly showing the several balances to the credit of each fund on account of which bonds may have been issued. He shall also accompany such account with a statement of all moneys received into the treasury, and on what account, together with all warrants redeemed and paid by him; which said warrants, with any and all vouchers held by him, shall be delivered to the comptroller and filed with his said account in the comptroller's office upon every day of such settlement. He shall return all warrants paid by him, stamped or marked “paid" and shall give a list of such warrants, stating the number and amount of each. The treasurer shall register by making a brief descriptive record thereof, all warrants presented for payment and not paid for want of funds; and whenever funds. accrue in his hands sufficient to take up and pay any warrant so registered, he shall give notice thereof, describing said warrant or warrants, by public advertisement for three days, and thereafter and from the date of said notice, all interest upon said warrant or warrants so advertised shall cease and determine. 7482 (33). Fines and penalties-How disposed of.

All fines, penalties and forfeitures collected for offenses against the ordinances of the city, or for misdemeanors against the laws of the state, committed within the city, shall, unless otherwise provided by law, be paid by the person receiving the same to the city treasurer, and any person receiving such fines, penalties and forfeitures, who shall fail to pay the same over as above provided, within thirty days after the receipt of the same by him, or within ten days after being requested by the mayor so to do shall be deemed guilty of a misdemeanor, and on conviction thereof, shall be punished by a fine of not to exceed one thousand dollars and imprisonment not to exceed six months in the county jail. Such person shall be guilty of malfeasance in office and shall be removed from office. It shall be the duty of the comptroller to audit the accounts of all such officers at least once each month and to approve or disapprove their reports.

7483 (34). Treasurer keep funds inviolate.

The treasurer shall keep all money in his hands belonging to the city and school district of the city separate and distinct from each other and from his own moneys; and he is hereby expressly prohibited from using any such money, or any warrants or other securities in his custody, or receiving any interest thereon, either directly or indirectly for his own use or benefit, or for the use or benefit of any other person or corporation except said city or the school district therein. Any violation of this provision or any violation of the provisions of this act shall subject him to immediate removal from office by the city council, who are hereby

authorized to declare such office vacant; and the mayor, with the consent of the city council, shall appoint a successor, who shall hold his office for the remainder of the term unexpired of such officer so removed. All interest on moneys of the city shall be reported by the treasurer to the city council and comptroller, and be carried into the sinking fund of such city, and all interest on moneys of the school district shall be reported to the board of education and placed to the credit of the school fund. Provided, interest on the water fund shall be placed to the credit of the water fund.

7484 (85). County treasurer act as city treasurer.

In all cities governed by this act, the county treasurer of the county in which such city is located, shall be ex-officio city treasurer of such city. He shall have and exercise all the authority and powers and perform all of the duties of the city. treasurer as defined and required by this act and the ordinances of such city, and whenever the words "city treasurer" occur in this act they shall be held to apply to and include the county treasurer as ex-officio city treasurer of said city. The said county treasurer shall be vested with the powers and duties of the city treasurer as herein and by ordinance defined on and after the first Thursday after the first Tuesday in January, 1906, and before entering upon the duties of said office. shall qualify as ex-officio city treasurer at the same time that he qualifies as county treasurer and shall give a bond to such city in the sum of not less than two hundred thousand (200,000.00) Dollars, conditioned for the faithful discharge of the duties of city treasurer as prescribed in this act. Said bond shall be given with two or more surety or guarantee companies and the cost thereof shall be paid from the general funds of the city. Provided, that it shall be the duty of the county treasurer of every such county to collect for such city all the general city taxes for such city levied by the county commissioners of any such county as in this act provided falling due and collectable between the taking effect of this act and the first Thursday after the first Tuesday in January, 1906 and turn the same over as collected to the city treasurer; but on and after said last named date such transfer of city funds collected by such county treasurer shall cease and thereupon such county treasurer shall be and become the custodian as well as the disbursing officer of any such city and the collector of all general and special taxes and assessments of such city and all fines, licenses and every other form of taxes or income of such city and upon said last named date the city treasurer of such city shall turn over to such county treasurer as ex-officio city treasurer of such city and as his successor in office, all moneys, books, funds, records and papers in, or in any manner pertaining to, the office of city treasurer and ex-officio treasurer of the Board of Education of the school district of any such city.

The county in which such city is located shall receive as full compensation for the collection and disbursement of all funds of the city and the expenses thereof, an amount equal to one per cent of the amount collected. Such amount shall be paid to the county out of the general funds of said city and shall be payable monthly. No other compensation or expenses or salary shall be paid by such city to such county or to any county officer or employe for the collection or disbursement of taxes, assessments or revenues of the city, except the sum of one thousand dollars ($1000) per annum which shall be paid to the county treasurer as additional salary and shall be paid quarterly. Provided, that no compensation shall be allowed upon the amount of money turned over to the county treasurer, as ex-officio city treasurer, by the city treasurer or any city officer nor upon the proceeds of the sale of any bonds issued and sold by the city. Provided further that no compensation shall be allowed the county upon any money collected by the County Treasurer as ex-officio treasurer of the Board of Education. The in

cumbent of the office of city treasurer at the time of the taking effect of this act shall from said last named date until the expiration of his term in May, 1906, assist in the collection of persona! taxes and perform such other duties as may be required by ordinance, and shall pay over all moneys collected by him to the said county treasurer and shall receive the same salary as provided for said office in the laws hereby repealed.

7485 (35a). Treasurer member board of education.

In all school districts in metropolitan cities, the city treasurer of such city shall be ex-officio treasurer of the Board of Education. He shall attend all meetings of the board when required to do so, shall prepare and submit in writing a monthly report of the state of its finances, and shall pay school money only upon a warrant signed by the president, or in his absence by the vice-president, and countersigned by the secretary. He shall give bond, payable to the Board of Education, an amount equal to the sum that may be in his possession at any one time, of moneys belonging to or under control of the Board of Education, but such sum shall not be less than the maximum sum that may be in his possession at any time of moneys belonging to or under the control of the Board of Education and said bond shall be signed by one or more surety companies of recognized responsibility, and the cost of which bond shall be paid by the school district. 7486 (36). Comptroller-Duties of.

The comptroller shall act as the general accountant and fiscal agent of the city, and shall exercise a general supervision over all officers of the city charged in any manner with the receipt, collection or disbursement of the city revenue. He shall be a competent book-keeper and accountant, and it shall be his duty, under the direction of the mayor and city council, to keep a complete set of books, showing the balance in each fund, and the cash in each fund and such other accounts as disclose the finances of the city. He shall keep full, clear, correct and separate account daily of all revenue, cash or other funds and incomes of the city, and of all disbursements. He shall keep accounts between the city and the officers of the city including the water board and between the city and all contractors or other persons doing work or furnishing material for the city. He shall also keep a regular and accurate account of the debit and credit with the city treasurer, charging said treasurer with the amount of taxes levied on the assessment roll, and giving him credit for all duplicate receipts furnished with his statements, and keep an account in like manner with said treasurer whenever assessments or appropriations are made, and expenditures ordered for any special object. He shall carefully examine and check all the reports of the city treasurer and county treasurer as ex-officio city treasurer and communicate to the city council as soon thereafter as practicable, the result of such examination; and he shall also carefully examine each month the account, statement and vouchers required by law to be rendered at the end of each month by any city officer or appointee, making from time to time such reports to the city council concerning such account and statement as may seem necessary and proper. He shall keep a record of the bonds issued by the city, the cash received therefor, and of the payment and cancellation of all bonds of the city, and shall see that all bonds, upon payment thereof, are properly cancelled and destroyed. He shall prepare all appropriation ordinances. He shall perform such other duties as may be required by this act or by ordinance, and he shall devote his entire time to the duties of his office. He shall audit the books of the county treasurer as ex-officio city treasurer in the same manner and keep accounts with the county treasurer of all money collected for such city and make reports of the same monthly to the city council.

7487. Deputy comptroller.

The comptroller is hereby authorized and empowered to appoint one deputy, to be paid by the city, but for whose acts and doings said comptroller shall be responsible. And during the absence, disability or inability to act as said comptroller said deputy is hereby authorized to do and perform any and all acts that might by such comptroller be done and performed if present. Such appointment shall be in writing and the same shall be reported in writing to the city council by the comptroller.

7488 (38). City clerk-Duties of.

The city clerk shall have charge of the records of all council proceedings, city ordinances and documents pertaining to the concurrent action of the mayor and city council, except as herein otherwise provided. He shall receive all official communications, or petitions addressed to the council or mayor and council. It shall be his duty to attend all city council meetings, both as a council and as a board of equalization, and to make true and accurate minutes of all proceedings had thereat, taking down the yea and nay votes on all questions requiring votes by roll call, he shall prepare and cause to be published all notices of the sitting of the council as a board of equalization. He shall keep a full record of the names of all members of the council in attendance at each council meeting, and each meeting of the Board of equalization and note in such record the names of absentees when each vote is taken on ali questions voted on. The clerk shall devote his entire time during business hours to the duties of his office, and perform all the duties required by this act, together with such other duties as the city council shall require of him. He shall issue all licenses and shall collect all license fees and pay or cause such fees to be paid to the city treasurer in such manner as may be provided by ordinance.

7489 (39). Deputy city clerk.

The city clerk is hereby authorized and empowered to appoint one deputy to be paid by the city, but for whose acts and doings said city clerk shall be responsible. During the absence or disability of said city clerk said deputy is hereby authorized to do and perform any and all acts that might by said city clerk be done and performed if present.

7490 (40). City attorney-Duties of.

The city attorney shall attend to all cases, except in the police court, and appeal cases therefrom, wherein the city may be a party, plaintiff or defendant, or a party in interest; to advise the city council, the head of any department, or any committee of the city council, in writing when required as to all legal questions that may arise before them; to advise the mayor and all other officers in relation to their duties, and from time to time make such reports in relation to the suits in which the city is interested as may be required by the mayor or city council, and to perform such other duties not inconsistent with the duties imposed by this act, as by ordinance may be directed. In all cases wherein any special interest of the city attorney or his assistant may be affected, it shall be the duty of such attorney to notify the mayor and council of such fact, and thereupon another attorney shall be assigned to represent the interest of the city in such case. If the city attorney shall purposely conceal such personal interest and proceed with such case to the detriment of the city, such procedure shall be considered a misdemeanor, and on conviction thereof before the city council, such attorney shall be removed from office, and in such case the court shall grant a new trial.

7491 (11). Assistant city attorney.

The assistant city attorney shall be appointed by the city attorney and shall assist the city attorney in the trial of all cases in which it is the duty of the city attorney to engage, and to perform such other official duties as may be directed by the city attorney. He shall during the absence, sickness or inability of the city attorney, perform the duties of the city attorney; he may appear and assist the city prosecutor in the trial of any case in the police court, when deemed advisable by the city attorney; and he shall perform such other duties as may be prescribed by ordinance.

7492 (12). City prosecutor-Duties of.

The city prosecutor shall attend all sessions of the police court, file and prosecute all criminal complaints against persons charged with the violation of the ordinances of the city, or laws of the state, within the final jurisdiction of the court. He shall be active and vigilant in the enforcement of all ordinances of the city, and shall cause all violations of the ordinances of the city to be prosecuted, and he shall attend to all cases on appeal from the police court. In case of sickness, absence or inability to attend to such appeal cases, his duty shall devolve upon and be performed by the assistant city attorney.

7493 (43). City engineer-Duties of.

The city engineer shall be a competent civil engineer of not less than five years experience. The mayor's appointment shall be accompanied with an abstract of the works designed, carried out or supervised by such appointee, or upon which he has been engaged. He shall make all necessary surveys, plans, specifications and estimates of all public works of the city and their maintenance and repairs subject to change modification approval or rejection by the mayor and city council as they may decide or direct except as otherwise provided in this act. The city engineer shall make all partial and final estimates of public work under contract, and report the same to the mayor and city council for approval. The engineer shall have charge of the permit department for the opening of streets, and shall keep a record of all work of said nature. He shall prepare plans for all sewer connections from buildings to the sewers, and cause the same to be laid out as to grade and alignment in compliance with such plans, and cause an accurate record to be kept of the same. The city engineer shall prepare all assessments plats and assessments for special taxes, and after the same shall have been amended to meet the approval of the board of equalization, he shall prepare the ordinances for the same. The city engineer shall prepare such general outlines of instruction for the various classes of work as a guide for all inspectors, together with blanks to be filled out by them daily upon their work. The city engineer shall furnish such information and advice relating to the work of his department as he may be called upon to give by the mayor or the city council or as may be provided by ordinance. He shall keep and preserve in a proper manner all books, maps, plans, profiles, estimates and other records belonging to the city and connected with his department and shall deliver the same to his successor in office. He shall perform such other duties as may be required by this act or by ordinance.

1. A partial estimate made by the city engineer on a city contract and reported by him for allowance is a claim against the city, and from the action thereon an appeal can be taken. When an appeal is

perfected it suspends the order of the council and during its pendency delivery of the warrant can not be compelled. Lobeck v. State, Neb. -; 101 N. W. E. 247.