Powers and duties of the city treasurer.
Section 52
SEC. 52. Powers and duties of the city treasurer.— There shall be a city treasurer with a salary of nine thousand pesos per annum, who shall have charge of the department of finance and shall act as chief fiscal officer and financial adviser of the city and custodian of its funds. The city treasurer shall exercise the functions of municipal collector of taxes; shall collect all taxes and assessments due the city, all licenses authorized by law or ordinance, and all rents due for lands, markets, and other property owned by the city; shall administer markets and slaughterhouses and shall receive and receipt for all costs, fees, fines, and forfeitures imposed by the municipal court, from the clerks thereof, and the fees collected by the sheriff or his deputies, or by the justice of the peace. He shall collect all miscellaneous charges made by the department of engineering and public works and by other departments of the city government, and all charges made by the city engineer for inspections, permits, licenses, and the installation, maintenance, and services rendered in the operation of the private privy system. He shall collect, as deputy of the Collector of Internal Revenue, by himself or deputies, all taxes and charges imposed by the National Government, upon property or persons in the City of Manila, depositing daily such collections in the National Treasury. Unless otherwise specifically provided by law or regulations, he shall perform in and for the city the duties imposed by law or regulation upon provincial treasurers generally, as well as the other duties imposed upon him by the succeeding sections of this chapter. He shall purchase and issue all supplies, equipment or other property required by the city through the Purchasing Agent, or otherwise, as may be authorized, subject to the general provisions of law relating thereto. He shall be accountable for all funds and property of the city and shall render such accounts in connection therewith as may be prescribed by the Auditor General. He shall deposit daily all municipal funds and collections in the National Treasury or in a Government depository. On or before the first day of April of each year, the city treasurer shall present to the mayor a certified detailed statement by departments of all receipts and expenditures of the city pertaining to the preceding fiscal year, and to the current fiscal year to and including March thirty-first, together with an estimate of the receipts and expenditures for the remainder of the current fiscal year; and he shall submit with this statement a detailed estimate of the revenues and receipts of the city from all sources for the ensuing fiscal year. Upon receipt of this statement and estimate and the estimates of department heads as required by section twenty-one, the Mayor shall formulate and submit to the Municipal Board before the fifteenth day of April next following, a detailed budget covering the estimated necessary expenditures for the ensuing fiscal year; and the Municipal Board shall thereupon make detailed appropriations covering such estimated expenditures: Provided, however, That in no case shall the aggregate amount of such appropriations exceed the estimate of revenues and receipts submitted by the city treasurer as provided above. Supplemental budgets, formulated in the same manner, may be adopted when special or unforeseen circumstances make such action necessary. Without further action by the Municipal Board, disbursements of municipal funds may be made by the city treasurer, out of the authorized appropriations, upon properly executed vouchers bearing the approval of the chiefs of the departments concerned, and on or before the twenty-fifth day of each month said city treasurer shall furnish the mayor and the Municipal Board for their administrative information a statement of the appropriations, expenditures and balances of all funds and accounts as of the last day of the month preceding.