The City Treasurer—His powers and duties.
Section 25
SEC. 25. 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 as provided for by law. 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 of 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 f 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 collect, as deputy of the Commissioner of Internal Revenue, by himself or deputies, all taxes, and charges imposed by the Government of the Republic of the Philippines upon property or persons in the city, depositing daily such collections in any depository bank of the Government. 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 duties imposed upon him by law. He shall purchase and issue all supplies, materials, equipment or other property required by the city, 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 canvas of the market is made by him or his representative to obtain the lowest available price therefor, of 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 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 therefore 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 the month preceding. He shall be the ex-officio local civil registrar of the city in charge of the issuance of the marriage license before the solemnization 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.