The City Treasurer—His powers and duties.
Section 24
SEC. 24. The City Treasurer—His powers and duties.—There shall be a city treasurer 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. He shall receive a salary of five thousand one hundred pesos per annum. He shall have the following general powers and duties: He shall collect all taxes due the city, all licenses authorized by law or ordinance, all rents due for lands, markets and other property owned by the city, and all further charges or fees of whatever nature fixed by law or ordinance; shall administer public markets and slaughterhouses, and shall receive and issue receipts for all costs, fees, fines, and forfeitures imposed by the city court; He shall collect all miscellaneous charges made by the engineering department and by the other departments of the city government, and all charges made by the city engineer for inspections, permits, licenses, and the installations, maintenance, and services rendered in the operation of the private privy system; He shall, any provision of existing law to the contrary notwithstanding, be a deputy of the Commissioner of Internal Revenue, and as such, he shall, by himself or deputies, collect and receive, and issue receipts for, all taxes d charges imposed by the Government of the Republic of the Philippines upon persons or property in the city, and shall, in accordance with law and regulations, deposit such collections in any depository of the Government, and dispose of the same as provided by law: Provided, That the duty and responsibility of collecting the delinquent national internal revenue taxes in the city and the enforcement therein of all laws falling within the jurisdiction of the Bureau of Internal Revenue, including in particular the provisions of Chapter II, Title IX, of Commonwealth Act Numbered Four hundred sixty-six, shall devolve exclusively on the collection agent and/or other internal revenue officers of the said Bureau. As deputy of the Commissioner of Internal Revenue, the city treasurer and his deputies shall have power to administer oaths and to take testimony in any official matter or investigation conducted by them touching any matter within the jurisdiction of the Bureau of Internal Revenue; Unless otherwise specifically provided by law or resolution, he shall perform in and for the city the duties imposed by law or resolution upon provincial treasurers in general as well as other duties imposed upon him by iaw; He shall purchase and issue all supplies, materials, 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: Provided, That the city treasurer may effect in the city or elsewhere the purchase, without public bidding, of supplies and materials in an amount not exceeding five hundred pesos, or of equipment in the value of not exceeding one thousand pesos, after a canvass of the market is made by him or his representative to obtain the lowest available price therefor, or a similar purchase of supplies and materials in an amount exceeding five hundred pesos, or of equipment in the value of more than one thousand pesos, but not exceeding five thousand pesos in each case, after a canvass of the prices is made by the City Mayor and the city treasurer or their representatives: And provided, further, That where the needed equipment costs more than five thousand pesos per unit, and the same is procurable only from a sole dealer, distributor or importer, or other source, the purchase thereof by the city without public bidding is also hereby authorized, the provision of existing law or order to the contrary notwithstanding, provided that the price to be paid therefor is approved by the City Committee on Award created under Republic Act Numbered Twenty-two hundred and sixty-four, and certified by the Bureau of Supply Coordination as the lowest and most advantageous to the city; 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 city funds and collections, as are not needed in the current transactions in his office, in any bank duly designated as Government depository; He shall disburse the funds of the city in accordance with duly authorized appropriations, upon properly executed vouchers bearing the approval of the chief of the department concerned, and on or before the twenty-fifth day of each month he shall furnish the Mayor and the Municipal Board, for their information, a statement of the appropriations, expenditures, and balances of all funds and accounts as of the last day of month preceding; and He shall be the ex-officio local civil register of the city in charge of the issuance of the marriage license required by law to be issued before the soleninization of marriage. In this capacity, it shall be the duty of the city treasurer or his authorized deputy to (1) prepare the documents as are required by law in connection with the issuance of the marriage license and (2) administer oaths, free of charge, to all interested parties.