next after the passage of this act the employment and compensation 83.388 of all employes and officers of said city not designated in the charter of said city as salaried officers or employes shall cease and determine; but nothing in this provision shall prevent said city and its officers from employing such servants and agents from day to day and from month to month as is authorized by the charter of said city.

Sec. 12. The city clerk shall, before he shall sign any order on the treasury of said city for the payment of any salary or compensation for services rendered or material furnished said city, designate therein the legislative act and the section thereof, or the order, resolution or ordinance of the common council (by giving the date and the passage thereof) under the authority of which said order is drawn, and any officer of said city who, under any law of this state, is entitled to any sum or amount for clerk hire, or who is entitled to any clerk or assistant in the performance of his official duty, shall, in writing, certify to the city comptroller and the city clerk the name of such clerk or assistant, the date of his appointment, and the amount of compensation he is to receive, and whenever said clerk or assistant named in said certificate ceases to act as such, said officer shall forthwith certify the same to said city comptroller and said city clerk, and all orders drawn and payments made for services rendered by any clerk or assistant of any officer of said city shall be drawn in favor of, and paid to, the clerk or assistant performing the services, and not in favor of the officer employing such work or assistant.

Neither the departments respectively of said city or any officer thereof nor said board of education shall have any power or authority to make any contract or to create any debt against said city before the common council of said city shall have authorized the same (twothirds () of each body voting therefor); Provided, however, that this restriction last aforesaid shall not apply to the contracts of any department with its clerical force, assistants or employes, when the amount to be expended for such force, assistants or employes is fixed by legis lative act, or to any assistant, the salary of whom is fixed by legislative act; but this restriction shall not apply to the contracts of the board of education with its employes; and no committee of said common council or officer thereof shall allow or approve any claim in favor of any person or corporation for any purpose whatever attempted to be created, as aforesaid, unless the creating of such claim or the incurring of such indebtedness shall have been previously authorized by said common council, as aforesaid.

Each requisition on said council for authority to purchase supplies or create any indebtedness against said city shall, save in this act provided, be itemized.

Sec. 13. The common council shall not have the power or authority to relieve any citizen from the payment of any lawful tax, assessment, fine or license, or to exempt him from any burden imposed upon him by law, or order or ordain the payment of any demand not authorized and audited according to law.

The common council shall not have power to ordain or authorize any compromise of any disputed demand, or any allowance therefor or therein, except as provided in the contract therefor.

The common council shall not have power to ordain or authorize the payment of any damages claimed for alleged injuries to person or property, or lease any property, except by ordinance adopted by a vote of three-fourths () of each body of the common council.

Sec. 14. Any willful neglect or refusal on the part of said city treasurer, the city comptroller, the city clerk, or the county treasurer of Ramsey county, to perform the duties required in this chapter or by the charter of said city, or any vote or act of any member of the common council or of said officers, or other officer of said city, made or done with the willful intent to evade the provisions of this chapter or said charter or to divert the funds raised by taxation or pledged by ordinance to a specific purpose, is hereby declared to be malfeasance in office, and, upon conviction thereof, such officer shall be removed from office and be punished by a fine not exceeding five thousand ($5,000) dollars, or by imprisonment in the county jail of Ramsey county not exceeding three (3) years. And any occurrence of any neglect or refusal, vote or act, as aforesaid, shall be prima facie evidence that the same was done with such willful intent, as aforesaid. Save as he is authorized so to do by the charter of said city, no member of the common council shall demand, request or solicit any department, officer or employe of said city to engage or hire any person to work for said city or to place any person upon the pay roll of said city.

Sec. 15. It is hereby made the duty of the conference committee, after advising with the different departments of said city and with said board of education as early as its meeting in July, one thousand eight hundred and ninety-one (1891), to make out and designate by resolution a detailed and itemized statement of the amount of money which, in its opinion, it will be necessary to raise by the tax levy to be made in the year one thousand eight hundred and ninety-one (1891) for carrying on the business of said city and the affairs of said board of education for said year one thousand eight hundred and ninety-one (1891), and to recommend said statement and resolution to the common council of said city not later than during the month of August, one thousand eight hundred and ninety-one (1891), and said council shall, not later than its first meeting in September, one thousand eight hundred and ninety-one (1891), declare, by resolution, the amount in dollars that must be levied for each department of said city and for said board of education for said year one thousand eight hundred and ninety-one (1891), for carrying on the business of said city and the affairs of said board of education for said year.

As soon as said council shall designate the amount of money to be raised by taxation, as herein provided, said council shall transmit, or cause to be transmitted to the county auditor of said Ramsey county, its action and designation, and thereafter, and on or before the tenth (10) day of October, said council shall make a tax levy of said amount as now provided by law and the charter of said city, and said tax levy shall be entered upon the tax duplicates of the county of Ramsey at the time said duplicates are made up, and collected in like manner as state and county taxes are collected.

It shall be the duty of said conference committee in the month of December of each year, beginning in the year one thousand eight hundred and ninety-one (1891), to make out an itemized statement showing the amount of money aforesaid which, in its opinion, will be

needed for the use of each department of said city and for the use of said board of education during the then succeeding year, and to designate the same by resolution, and the same shall be reported and recommended by said conference committee not later than January next following said designation to the common council of said city, and said council shall thereupon, not later than the month of February next following, declare, by resolution, the amount in dollars that must be levied for each department of said city and for said board of education for the then fiscal year for carrying on the business of said city and the affairs of said board of education for said year.

As soon as said council shall designate in any year the amount of money to be raised by taxation as herein provided, said council shall transmit or cause to be transmitted to the county auditor of said Ramsey county its action and designation, and thereafter, and on or before the tenth (10th) day of October next following, said council shall make a tax levy of said amount, as now provided by law and the charter of said city, and said tax levy shall be entered, as by law prescribed, upon the tax duplicates of the county of Ramsey at the time said duplicates are made up, and collected in like manner as state and county taxes are collected.

In making said tax estimate and said levy, the amount estimated and levied to be expended by said board of education for the payment of its employes shall be estimated and levied annually as one gross amount, but the other portions of each annual estimate and levy shall, as far as practicable, be itemized.

As soon as said tax designation or estimate for any particular year is transmitted to the county auditor, as aforesaid, said common council, by ordinance first directing same (two-thirds (3) of each body voting therefor), may issue and sell, or cause to be issued and sold, from time to time, as money is needed, certificates of indebtedness in anticipation of the collection of taxes for any department named in said tax estimate, for the purpose of raising funds for the use and support of such department; but no power shall exist to issue certificates for any of said departments exceeding eighty (80) per cent of the amount named in said tax estimate, to be collected for the use and benefit of said department, and said certificates may be issued, as aforesaid, a nd renewed from time to time, if necessary; but no certificate shall be issued to become due and payable later than November fifteenth (15th) of the year succeeding the year in which said tax estimate, reported to said auditor, as aforesaid, was made, and said certificates shall not be sold for less than par and accrued interest, and shall not draw a greater rate of interest than six (6) per cent per annum. Each certificate shall state upon its face for which of said departments the proceeds of said certificate shall be used, the whole amount embraced in said tax estimate for that particular department, and they shall be numbered consecutively and be of the denomination of five hundred dollars ($500) each, and may have interest coupons attached, and be otherwise of such form and terms, and, with the coupons, be made payable at such place, as will best aid in their negotiation; and the proceeds of the tax assessed and collected, as aforesaid, for said department and the faith and credit of said city are hereby irrevocably pledged for the redemption of the certificates so issued. The word "department" in this section may be held to embrace said board of education, as well as the departments of said city, should the laws relative to said board so authorize and its needs so require.

No money belonging to any department aforesaid shall be borrowed or diverted for the use of any other department or for any other purpose, except, in case there is at any time a surplus of cash to the credit of any department, three-fourths (3) of each body of the common council may by resolution authorize said surplus cash to be invested temporarily in the purchase of the certificates of any other department.

Save as in this chapter provided, all laws and parts of laws authorizing said city of St. Paul or any officer thereof, or said board of education or any officer thereof, to issue certificates of indebtedness, are hereby repealed.

There is hereby inserted in this act after the words "board of education" or "board of education of the city of St. Paul," whenever the same are found, the words "or the school inspectors of said city."

Sec. 16. It shall be the duty of the city comptroller, not later than the first (1st) day of February of each and every fiscal year, to report to the common council, and also to the conference committee, an estimate of the expenses of the city for the then fiscal year, and likewise the revenue necessary to be raised for said year. And said estimate shall be itemized so as to clearly show the amount necessary to be raised, for each of the purposes, necessary to carry on the business and financial affairs of said city, as those purposes are set forth in section three (3) of this chapter. And said estimate shall also show the probable amount that said city will receive, during the then fiscal year, from the different sources named in subdivision twentyfour (24) of said section three (3).

Sec. 17. The city of St. Paul assumes, and is obligated to pay at the maturity thereof, together with the interest thereon, as the same matures from time to time, all the lawfully created bonded indebtedness of the board of education of the city of St. Paul, together with the lawfully created present floating indebtedness of said board of education. And for the prompt and faithful payment of said bonded indebtedness and the interest thereon, and said floating indebtedness aforesaid, the faith and credit of said city is hereby irrevocably pledged; Provided, nothing in this section shall be taken as relieving said board of education from the full and faithful performance of its legally authorized contracts and obligations.

Said city is hereby authorized and empowered to issue its certificates of indebtedness for the purpose of taking up and redeeming certifi cates of indebtedness of said board of education, now outstanding, and for an additional sum to be used for supporting the free public schools of said city, prior to July first (1st), one thousand eight hundred and ninety-one (1891), in the sum of three hundred and fifty thousand ($350,000) dollars, or so much thereof as may be necessary. Said certificate of indebtedness shall be signed by the mayor and the city clerk of said city, and countersigned by the city comptroller of said city, with the corporate seal of said city attached. And said certificates may be issued from time to time as the common council of said city, by a three-fourths () vote of each body thereof, shall, by resolution adopted at any regular meeting, determine is necessary. Said certificates may bear interest at a rate not exceeding six (6) per cent per annum, payable semi-annually, together with the principal thereof and coupons attached, at the financial agency of the city of St. Paul in the city of New York.

The city of St. Paul is hereby also authorized and empowered to issue, for the purpose of taking up the now outstanding and floating indebtedness of said city, certificates of indebtedness in a sum not exceeding three hundred and fifty thousand ($350,000) dollars. Said certificates last aforesaid may be issued from time to time, as the common council of said city, by a three-fourths (3) vote of each body, by resolution, may determine is necessary. And said certificates shall be signed by the mayor and the city clerk of said city, and countersigned by the city comptroller of said city, with the corporate seal of said city attached; and the same may bear interest at a rate not exceeding six (6) per cent per annum, payable semi-annually. And said interest, together with said principal, with coupons attached, may be made payable at the financial agency of the city of St. Paul in the city of New York.

The certificates named in this section may have interest coupons attached, and be of the denomination of one thousand ($1,000) dollars each. And said certificates, issued for school purposes, as aforesaid, shall be numbered consecutively, beginning with number one (1), and shall have stamped thereon the words, "Issued for educational purposes." And said certificates issued for taking up the floating indebtedness of said city, as herein authorized, shall be numbered consecutively, beginning with number one (1), and shall be of the denomination of one thousand ($1,000) dollars each, and shall have plainly stamped upon the face thereof the words, "Issued for city purposes."

None of said certificates authorized by this section shall be sold for less than par and accrued interest.

It is hereby made the duty of the common council of said city, in making its tax estimate and tax levy in each of the years one thousand eight hundred and ninety-two (1892), one thousand eight hundred and ninety-three (1893) and one thousand eight hundred and ninetyfour (1894), to include therein, under a separate head, an estimate and levy sufficient in amount to produce a sum sufficient to redeem one-third (3) of the certificates and interest thereon issued under the anthority of this section. And said certificates of indebtedness, when issued, shall be issued to mature, as near as practicable, at the time when the taxes levied, as aforesaid, for the redemption thereof, shall be collected.

Sec. 18. It is hereby made the duty of the following officers, namely:

The mayor of the city of St. Paul, the president of the assembly, the chairman of the committee on ways and means of the board of aldermen, the president of the board of education, the president of the board of water commissioners, the president of the board of fire commissioners, the president of the board of public works, the city comptroller, the treasurer of said city, the city engineer, and the chairman of the board of control, the president of the park board, to meet for conference and consultation relative to the welfare and financial affairs of said city as hereinafter provided.

The clerk of said city shall be the clerk of said conference committee, and keep a correct and full record of its proceedings; and he shall file and carefully preserve in his office the reports of the members of said committee, made and furnished as herein provided. The corporation counsel shall attend the meeting of said committee,