April 1866 § 2. P. L. 969. and one o'clock in each secular day prior to the day of the election, and on the day 17 XVII. Department of city treasurer. (1.) Organization. 460. The qualified voters of the said city shall elect a city treasurer to serve for 2 Feb. 1854 § 10. [three](g) years from the first day of January next succeeding such election. He P. L. 28. shall give bond to the city, conditioned for the faithful performance of his duty, in Treasurer to be such amount as the city councils shall direct, and shall, before he enters upon his elected for three office, take and subscribe an oath or affirmation [before the mayor] (h) honestly to years. keep an account of all public moneys and property entrusted to his care; and if Bond. such treasurer shall knowingly violate such oath he shall be deemed guilty of per- Oath. jury, and on conviction thereof in the proper court be sentenced to undergo solitary imprisonment at hard labor in the eastern penitentiary, for the term of not less than one nor more than ten years. Any vacancy in said office shall be filled by the city councils by viva voce vote in joint meeting.(hh) P. L. 44. 461. The city treasurer shall be the head of this department; he shall be elected 1 June 1885, art. 6. and give security as now provided by law, and shall hold his office for a term of three years and until his successor is chosen and qualified. The duties of the city Head of departtreasurer shall remain as now provided by law except as modified by the provisions of this act. ment. 462. No person shall be eligible to the office of treasurer except a citizen of the Ibid. city, resident therein for seven years next preceding his election, unless he shall have been absent on public business of the United States, or of this state, and he Qualifications. shall not be eligible to election for the next succeeding term. Ibid. 463. The city treasurer shall demand and receive from the proper officers all moneys payable to the city from whatever source, and pay all warrants duly issued To receive all and countersigned. 464. All the moneys of the city received by any officer or agent thereof shall be deposited daily in the city treasury.(i) moneys and pay warrants. Ibid. Daily deposits. Ibid. 465. The treasurer shall keep the accounts arising from the several sources of revenue and income separate and distinct from one another, and shall make daily separate accounts. deposits of all moneys received by him in such banks or institutions as may be des- Deposits. ignated by councils, and shall make specific reports daily to the controller of all Daily reports to receipts and deposits, and of all moneys withdrawn from the treasury, and shall controller. present and verify his cash account in such manner and as often as may be required. 466. No money shall be drawn from the city treasury except by due process of law, or upon warrants on the city treasurer signed by the head of the appropri- How money to be ate department and countersigned by the controller, which shall state the consid- ury. eration of the same, and the particular fund or appropriation to which the same is Warrants. chargeable. (2.) State funds. Ibid. drawn from treas P. L. 148. 467. It shall be the duty of the county treasurers respectively, on or before the 2 April 1830 § 3. second Tuesday in December in each and every year, to render an account, under oath or affirmation, to the auditor-general, of all moneys received by them for Reports and paylicenses, specifying the names of the persons and the amount received from each, ments. and pay over to the state treasurer all moneys received by them, deducting therefrom a commission of five per cent; and if any county treasurer shall neglect or refuse to render his account to the auditor-general for settlement, and pay over the full amount to the state treasurer, as hereinbefore directed, such treasurer shall not be allowed any compensation or commission. 2 Feb. 1854 § 10. P. L. 28. 468. It shall be the duty of the councils of the said city to provide, and said treasurer to pay, on or before the twenty-fifth day of July, eighteen hundred and When state tax to fifty-six, and in each year thereafter, into the treasury of the state, the amount of state treasury. (g) By act 12 August 1873, P. L. 1874, 432. (h) By ordinance 27 July 1854, § 3, 32. (hh) This office was changed to a county office by art. 14, § 1 of the constitution, and the authority to fill be paid into the a vacancy is now vested in the governor. Commonwealth v. Oellers, 140 P. S. 457. (i) If a city treasurer loan the money of the city for his personal benefit, it is an indictable offence, under the act of 1860. Commonwealth v. Marcer, 29 L. I. 52. P. L. 28. State bond. 2 Feb. 1854 § 10. the state tax assessed within the limits of the said city, deducting all allowances made by law; and said treasurer elected as aforesaid shall, before he enters upon the office, give bond with sureties to be approved by the judges of the court of common pleas of Philadelphia county, in such sum as they shall direct, conditioned for the safe keeping of and accounting for all moneys received by him for the use of the state. 18 May 1857 § 79. P. L. 570. Quarterly payments to state treasurer. Statements. Quarterly accounts. 14 May 1874 § 1. P. L. 175. to the state treasurer. 469. The treasurer of the city of Philadelphia and all county and city treasurers, every recorder of deeds, register of wills, prothonotary, clerk of the court of quarter sessions, and clerk of the orphans' court in the commonwealth, shall, on the first Monday of July next, and quarterly thereafter, or oftener if required by the state treasurer, pay into the treasury, or such place of deposit as said state treasurer shall designate, to the credit of the commonwealth, the whole amount of money received during the period preceding such payments; and shall furnish to the state treasurer statements under proper heads, designating the source from which the money was received; and said officers shall file and settle quarterly accounts in the office of the auditor-general, as now required by law. Upon the settlement of said quarterly accounts, (k) if it appear that the receipts shall not have been paid as directed by this section, any officer so offending shall forfeit his fees and commissions on the whole amount of money collected during the quarter; in every case where a balance due the commonwealth shall remain unpaid for a period of ten days after such quarterly settlement, suit shall be commenced against such delinquent and his sureties, as is provided in case of defaulting officers. 470. The treasurer of the city of Philadelphia is hereby required to render to the auditor-general and state treasurer quarterly returns of all moneys received Quarterly returns by him for the use of the commonwealth, designating under proper heads the source from which the money was received; and all such moneys so collected shall be paid into the state treasury quarterly, or oftener, if required by the state treasurer. 471. The quarterly returns provided for in the preceding section shall be rendered by the treasurer of Philadelphia on the first Monday of July next, and quarterly thereafter. Ibid. § 2. When to be rendered. 2 Feb. 1854 § 12. P. L. 30. Controller to be elected for three years. Oath. Duties. 1 June 1885, art. 7. P. L. 45. Head of department. Term. 9 May 1889. P. L. 167. XVIII. Department of city controller. 472. The qualified voters of said city shall *** elect a city controller, to serve for the term of [three] years, from the [first Monday of April] next succeeding his election. He shall, before entering upon his office, take and subscribe an oath or affirmation [before the mayor], (1) faithfully to discharge the duties thereof; and if he shall knowingly violate said oath or affirmation he shall be subject to the same penalty as is provided by the tenth section of this act in regard to the city treasurer.(m) He shall countersign all warrants on the city treasurer, and shall not suffer any appropriation made by the city councils to be overdrawn, and shall perform all the duties now enjoined by law on the county auditors. He shall superintend the fiscal concerns of the city in such manner, and make reports thereon at such times, as shall be prescribed by ordinance. 473. The city controller shall be the head of this department; he shall be elected as now provided by law, and shall hold his office for a term of three years, and until his successor shall be duly chosen and qualified.(n) 474. The chief clerks of the county controllers be, and they are hereby, authorized and empowered to administer oaths and affirmations to returns, pay-rolls and Chief clerk author other documents required by law to be sworn to or affirmed before county controllers. ized to administer oaths. 15 April 1891 § 1. P. L. 19. 475. Any county controller of cities of the first class be and is hereby authorized and empowered to deputize his chief clerk to countersign any or all of his warrants legally drawn in payment of salaries: Provided, however, That nothing clerk to sign salary in this act shall relieve the controller from countersigning all other warrants In Philadelphia may deputize chief warrants. Ibid. § 2. Repealing clause. 18 May 1856 § 22. P. L. 572. To give information to mayor and committees. 11 June 1879 § 1. P. L. 130. whatsoever. 476. All acts or parts of acts inconsistent herewith are hereby repealed. 477. The controller shall communicate at all times to the mayor and the committees of councils such information upon the condition of the finances and accounts of all officers expending or receiving the moneys of the city as his department can afford. 478. It shall be the duty of the controllers of cities of the first class to furnish to the councils of said cities, on or before the first day of September in each and Yearly estimate to every year, a detailed statement of the estimated receipts, expenditures and liabilities of every kind for the next fiscal year.(0) councils. (k) The accounts of the city treasurer with the state are to be settled by the city controller, not by the auditor-general. Commonwealth v. Lamb, 3 W. & S. 435. The act of 21 April 1846, § 5, P. L. 414, however, validated all accounts settled by the auditorgeneral. A county treasurer who fails to pay over state taxes received by him, is chargeable with interest on the balance due, though his accounts have not been settled by the accounting officers. Common wealth v. Porter, 21 P. S. 385; overruling s. c. 17 (1) By ordinance 6 November 1862, § 1, 376. (n) He is a county officer, and in case of a vacancy, (0) For the remainder of this section see supra, pl. 479. The city controller shall not countersign any warrants (except for pay- 11 June 1879 § 1. ments of interest and for sinking fund), pertaining to any of the appropriations, P. L. 130. until the said councils shall have passed all appropriations necessary for the ex- No warrants to be penses for the current year of each department, board, commissions or trusts con- countersigned nected with said city; nor shall said officer countersign any warrants, except as tions have been until all appropriaaforesaid, until the total of all appropriations, all estimates, and other lawful passed. obligations shall have been brought within the sum yielded by the tax levy and average income from other sources ascertained as aforesaid; and any appropriation or expenditure in excess of this total shall be void, and shall have no binding force upon the municipality; in default of said councils fixing the tax rate on or before the first day of October in each and every year, then and in that case the rate of the preceding year shall be the rate for the current year, and all appropriations shall be made in conformity therewith as if councils had themselves established such rate. 480. He shall also perform all duties required of him by law or ordinance not 1 June 1885, art. 7. inconsistent with the provisions hereof. P. L. 46. law or ordinance. 481. The city controller shall prescribe the form of reports and accounts to be Duties required by tendered to his department, and shall have the inspection and revision of all other Ibid. departments and trusts. Reports and ac departments. 482. [He shall] audit the accounts of the several departments and trusts, counts. and all other accounts in which the city is concerned, and submit annually to Revision of other councils in such manner as may by ordinance be directed, a report of the accounts Ibid. of the city verified by his oath or affirmation, exhibiting the revenues, receipts and To audit accounts. expenditures, the sources from which the revenues and funds are derived, and in what manner the same have been disbursed; which report shall be published in pamphlet or book form. Annual report. Ibid. Annual audit of 483. The controller shall, at the end of each fiscal year, or oftener, if so required by councils, and also, upon the death, resignation, removal or expiration of the term of any officer, audit, examine and settle the accounts of such officer, and if he the accounts of all shall be found indebted to the city the controller shall state an account and file the city officers. same in the court of common pleas of the proper county, together with a copy of the official bond of such officer, and give notice thereof to him or his legal representatives; and if any person or persons affected thereby shall be dissatisfied with such settlement he or they may appeal therefrom. The appeal, with his or their Appeal. exceptions to the account as stated, verified by the oath of the person or persons appealing, shall be filed in the office of the prothonotary of said court, within ten days after service of notice. The appellant shall, within ten days, enter security to be approved by the court to prosecute the appeal with effect and pay the costs and the debt and interest, which may appear by the judgment of the court to be due to the city. The balance of account as shown by the settlement filed as Lien of balance. aforesaid, shall constitute a lien on real estate of the officer so indebted and his sureties from the date of the filing thereof, which lien shall continue for the period of five years from the date of filing. A writ of scire facias to enforce the lien shall be issued thereon within six months, which shall contain a clause warning the sureties or the executors or administrators of the officer or of his sureties to appear and make defence, and the case shall thereupon be proceeded with to final judgment according to law. 484. Notice of the audit shall be given by the controller to the officer or his legal representatives before the final statement of the account, and, if desired by such officer or his legal representatives, opportunity shall be given for a hearing. A copy of such notice, with an affidavit of the proof of service thereof, shall be filed with the statement of account as evidence of service of notice.(p) Ibid. Notice of audit. P. L. 571. 485. It shall be the duty of the prothonotaries of the several courts of the said 18 May 1856 § 19. city, on the expiration of each term of their respective courts, to furnish to the controller a statement, under oath or affirmation, of the fines and penalties imposed, Report of prorecognizances recovered, judgment and jury fees received, and arbitrators' and wit- thonotary. nesses' fees unclaimed by the parties entitled to the same, with the name of the case in which the same were imposed, recovered or received; and it shall be the duty of Sheriff's account. (p) This act supplies the seventh section of act 21 April 1858. P. L. 386, and ordinance 6 November 1862, § 9, 376, which latter, however, further enacts, "and to enable the city controller to execute the duties enjoined on him by the second and seventh sections of the said act of assembly, he shall require all officers and persons mentioned or included within the provisions of said act or of this ordinance, to deposit their books or vouchers in his office for examination." The controller has the same powers as were formerly vested in the county auditors; his report upon the accounts of a public officer, if unappealed from, is conclusive, and execution may issue thereon. Philadelphia v. Gilbert, 37 L. I. 376. The settlement of a county treasurer's account, after the time limited for an appeal, is as conclusive upon the county as upon the officer. Northumberland County v. Bloom, 3 W. & S. 542. The settlement of a public account, unappealed from, is conclusive, though the omission of a proper credit be apparent on its face. Hutchinson v. Commonwealth, 6 P. S. 124. The settlement of a county treasurer's account is conclusive in his favor, unless appealed from; the county cannot subsequently maintain an action against his sureties, for an omitted item. Blackmore v. Allegheny County, 51 P. S. 160; Philadelphia v. Commonwealth 52 Ibid. 451. The sixth section of the ordinance 4 April 1887, authorized the controller to appoint four auditors, at a salary of one hundred dollars per month each, to audit the accounts of the trustees of the Philadelphia gas works from 1 January 1882 to 31 March 1887, and to report the result to councils. P. L. 571. 18 May 1856 § 19. the sheriff of the county of Philadelphia to submit his account with the city to the controller for settlement on the first day of January, and quarterly thereafter, and upon such settlement the sheriff shall be charged with all sums received and recovered as aforesaid, and he shall forthwith pay over the balance, if any, to the city treasurer; and any officer neglecting or refusing to comply with the provisions of this section shall be deemed guilty of a misdemeanor in office, and be proceeded against in like manner as for other misdemeanors. 1 June 1885, art. 7. P. L. 45. Separate accounts to be kept of each item. Ibid. 486. He shall keep separate accounts for each specific item or appropriation made by councils to each department, and require all warrants to state specifically against which of said items the warrant is drawn. Each account shall be accompanied by a statement in detail in separate columns of the several appropriations made by councils, the amount drawn on each appropriation, the unpaid contracts charged against it, and the balance standing to the credit of the same. 487. Detailed statements of the receipts and expenditures of the several departMonthly reports to ments shall be made on the third Monday of each month, to the controller. the controller. Ibid. Appropriations. Ibid. Warrant without appropriation or balance. Ibid. May require evidence. 21 April 1855 § 21. P. L. 269. Not to pass any bill not authorized. 1 June 1885, art. 7. P. L. 46. 488. He shall not suffer any appropriation to be overdrawn or the appropriation for one item of expense to be drawn upon for any other purpose, or by any department other than that for which the appropriation was specifically made, except on transfers made by ordinance of councils or unless sufficient funds out of which said warrant is payable shall actually be in the treasury at the time. 489. If any warrant presented to the controller contain an item for which no appropriation has been made, (g) or there shall not be a sufficient balance of the proper fund for the payment thereof, or which for any other cause should not be approved, he shall notify the proper department of the fact; and if the controller shall approve any warrant contrary to the provisions hereof, he and his sureties shall be individually liable for the amount of the same to the holder thereof. 490. Whenever a warrant or claim shall be presented to him he shall have power to require evidence(r) that the amount claimed is justly due, and for that purpose may summon before him any officer, agent or employé of any department of the city, or any other person, and examine him upon oath or affirmation relative to such warrant or claim. 491. It shall be a misdemeanor in office for the controller of the city to pass, or the treasurer of the city to pay, any bill or order for any object not authorized by law. 492. Every contract involving an appropriation of money shall designate the item of appropriation on which it is founded, and shall be numbered by the controller in the order of its date and charged as numbered against such item, and so certified Contracts to desig- by him before it shall take effect as a contract, and shall not be payable out of any nate item of appro- other fund; and if he shall certify any contract in excess of the appropriation priation. properly applicable thereto, the city shall not be liable for such excess, but the controller and his sureties shall be liable in damages for an amount not exceeding such excess, which may be recovered in an action on the case for negligence by the contracting party aggrieved: Provided, That so much of this section as enacts that a contract certified by the controller shall not be payable out of any other fund than the item of appropriation against which it is numbered, shall not apply to such contracts for public improvement as are referred to in article fourteen, section one hereof. To be numbered and charged against item. 1 June 1885, art. 8. P. L. 47. Head of department. Term. Qualifications. Ibid. Warrant to act for city. Ibid. XIX. Department of law. 493. The department of law shall consist of a city solicitor(s) who shall be the head thereof; he shall be elected as now provided by law, and shall hold his office for a term of three years and until his successor shall be duly chosen and qualified; the department shall have as many assistants and clerks as may be authorized by ordinance. The solicitor and assistant solicitors shall be attorneys-at-law, admitted and qualified to practise in the courts of this commonwealth. 494. The city solicitor shall be the legal adviser and act as attorney and counsel for the city and all its departments and officers, and the authorization in writing of the mayor in all cases be a sufficient warrant of attorney for representing the city, its departments and officers. 495. [He shall] prepare all contracts to be made with the city or any of its trusts and departments, and indorse on each his approval of the form thereof before the (7) The controller is bound to countersign a warrant drawn by the sheriff, for the payment of a deputy's salary, though there be no appropriation by councils for its payment. Catlin v. Hancock, 4 W. N. C. 55. (r) Amandamus will lie, to compel the city controller to countersign a warrant. Commonwealth v. Lyndall, 2 Brewst. 425. Commonwealth v. Hancock, 9 Phila. 535. But a mandamus will not lie to a city controller, invested with deliberative and discretionary powers, to control an exercise of his judgment, within the scope of his authority. Runkle v. Commonwealth, 97 P. S. 328. It is the duty of the city controller to see that the city's money is not applied to any object not authorized by law. He can refuse to countersign a warrant if in his judgment it is not so authorized. The courts will not compel by mandamus a revision of his discretion. Dechert v. Smart, 113 Ibid. 229. A person having a just claim, however, against the city can recover the amount due by suit, notwithstanding the city controller would not countersign the warrant for the amount due. Bickley v. City, 18 W. N. C. 53. An advance by the city controller to a contractor, if boná fide, is not an indictable offence; otherwise, if he make a profit out of the transaction. Commonwealth v. Hancock, 2 Ibid. 557. (s) It had been held in Philadelphia v. McManes, 38 L. I. 450, that the city solicitor, if required, must show authority for the institution of legal proceedings from both branches of councils. See War. Op. 1885, 68. same shall take effect, and be the custodian of all such papers and records as may 1 June 1885, art. 8. be designated, and perform such other duties appertaining to his department as may be required by law or ordinance. P. L. 47. tracts. Ibid. 496. All contracts, bonds and other instruments of writing, in which the city is Custodian of concerned, shall be prepared in the office of the city solicitor, and he shall receive papers. for the city a reasonable fee from the persons for whom such contracts, bonds or instruments may be drawn to be fixed by ordinance, and he shall approve all secur- Fee for preparing ity required to be given for the protection of the city, and a proper registry shall contracts. be kept by him of all such contracts, bonds and instruments. 497. No department of the city shall employ any other solicitor, but assistant counsel may be employed in any particular matter or cause by the mayor, with the consent of councils, but he shall be selected by the city solicitor.(t) To approve secur ity. Ibid. Special counsel. P. L. 572. 498. It shall be the duty of the controller and treasurer of the city within the 18 May 1856 § 21. first five days of each month, to report to the city solicitor every person who has been delinquent in rendering his account, or making payment of any moneys, fines Reports to, of conor costs, payable to the city treasurer, and of the city solicitor forthwith to proceed troller and treasto make collection of the same, and otherwise to enforce the law against the delinquent. urer. P. L. 47. 499. He shall make a return daily to the city controller of each item of money 1 June 1885, art. 8. or moneys received by or through him or his assistant by virtue of his office, including all fees and perquisites for the preparation of any contracts, bonds or other Daily reports to instruments of writing, or such as may be derived from any other subject-matter Daily payments to connected with the city or its affairs, and shall pay daily such amount to the city treasurer. treasurer. city controller. XX. Department of education. (1.) Organization. 500. The department of education shall continue as now established by law.(u) 501. The city and county of Philadelphia are hereby erected into a district for the purposes of this act, to be denominated "the first school district of the state of Pennsylvania." (v) 502. The board of school controllers of the first school district of Pennsylvania shall be known and designated by the name of the board of public education of the first school district of Pennsylvania. 1 June 1885, art. 9. P. L. 48. To continue as established. 8 March 1818 § 1. 7 Sm. 53. First school dis P. L. 779. trict. 15 March 1870 § 1. P. L. 437. Board of public 503. The controllers of the public schools of the first school district of Pennsylva- education. nia shall hereafter be appointed as follows, viz.: It shall be the duty of the judges of 5 April 1867 § 1. the court of common pleas for the city and county of Philadelphia, and the judges of the district court() for the city and county of Philadelphia, to appoint, under Appointment of their hands and under the seal of the said courts, respectively, twenty-seven per- board. sons, citizens of said district, to serve as controllers of public schools therein, on or before the first day of December, one thousand eight hundred and sixty-seven, in the manner following: The judges of the said court of common pleas shall appoint fifteen of said twenty-seven controllers, and shall designate the names of five of them to serve for one year from January first, one thousand eight hundred and sixty-eight; five of them to serve for two years from January first, one thousand eight hundred and sixty-eight; five of them to serve for three years from January first, one thousand eight hundred and sixty-eight; and the said judges of said district court shall appoint twelve of said twenty-seven controllers, and shall designate the names of four of them to serve for one year from January first, one thousand eight hundred and sixty-eight; four of them to serve for two years from January first, one thousand eight hundred and sixty-eight; four of them to serve for three years from January first, one thousand eight hundred and sixty-eight; and it shall also be the duty of the judges of the said court of common pleas, on or before the first day of December in each year, after the year one thousand eight hundred and sixty-seven, to appoint five citizens of said district to serve as controllers of the public schools of said first district for the term of three years, commencing on the first day of January next succeeding their said appointment; and it shall also be the duty of the said judges of the said district court, on or before the first day of December in each year after the year one thousand eight hundred and sixty-seven, to appoint four citizens of said district to serve as controllers of the public schools of said district for the term of three years, commencing on the first day of January next succeeding their appointment. It shall also be the duty of the said judges in making the aforesaid appointments to select one controller from each ward of said city; and they shall fill all vacancies occasioned by removal, resignation, death or other cause, by appointments from the wards in which such vacancies may be: (1) That portion of this article providing for the collection of judgments against the city was held to be unconstitutional in Betz v. City, 21 W. N. C. 155. (u) Re-enacted by 18th sec. ord., December 1886, 343. The act 8 May 1854, § 50, P. L. 629, continued the school laws in force at that time. (e) By the act of 1 April 1834, § 1, P. L. 171, the county formed a school division, and each ward a school district. (a) The court of common pleas now appoint the whole board. See act 25 May 1874, P. L. 28. |