The municipal treasurer.
Section 49
SEC. 49. The municipal treasurer.—The municipal treasurer shall, until otherwise provided by law, be appointed by the provincial treasurer, subject to the approval of the provincial board, and shall perform the following general powers and duties: (a) Receipts and accounts for moneys.—He shall receive all moneys paid to the municipality from any source whatever, and shall account for the same in accordance with law and administrative regulations. (b) Account to district auditor.—He shall render such accounts as the district auditor may require of him. (c) Office; keeping of money, and no forth.—He shall have his office in the municipal building and he shall keep in the municipal safe or strong box, which it shall be the duty of the municipal council to provide, all funds in his custody. Such moneys shall be kept separate and distinct from his own money, nor shall he be permitted to make profit out of public money or to lend or otherwise use it, or to use the same in any method not authorized by law. Any violation of this provision may be considered a malversation of funds, to be tried by a court of competent jurisdiction, in accordance with the provisions of general law. (d) Deposit of funds.—He shall, when authorized by the department treasurer, deposit for safe keeping with the provincial treasurer such sums of money as he will not be obliged to use at once. (e) Custodian of municipal property.—He shall be the custodian of all municipal property and shall keep a complete record thereof. (f) Annual report.—He shall, during the first fifteen days of January of each year, prepare in duplicate itemized statements of the income and disbursements for the preceding calendar year, one copy of which shall be transmitted to the provincial treasurer and the other to the municipal council. (g) List of taxpayers.—He shall, within ten days after the passage of the ordinance by the council for the payment of licenses or privilege taxes, prepare a list of the names of the persons whose business, if continued, would render them liable to the license or tax and he shall transmit such list at once to the provincial treasurer, to enable him more readily to detect persons failing to pay the licenses and privilege taxes for which they shall have become liable. (h) Appointment of clerks.—He shall appoint such clerks of and other employees as are necessary to aid him in the discharge of his duties when the number and salaries thereof are determined in the manner provided by this Act. In case it shall appear that the number or salaries authorized by the municipal council are manifestly inadequate, it shall be within the power of the provincial board, on application, to increase the number of clerks or employees or the salaries fixed by the municipal council therefor. (i) Requisitions.—To make requisitions upon the provincial treasurer for necessary supplies or equipment, in accordance with the provisions of section thirty-four (h) hereof.