the person to whom payable; but if said controller should, upon any examination of any account as aforesaid, still doubt as to its correctness, he shall submit the same to the mayor and finance committee for their decision thereon, which decision shall be binding upon the city, and filed among his other vouchers in the controller's office; and after the appointment of said controller, no money shall be drawn from the treasury except on the warrant of the controller drawn as aforesaid. nue, &c. § 11. It shall be the duty of said controller, as nearly Receipt of reve as may be, to charge all officers in the receipt of revenue or moneys of the city, with the whole amount, from time to time, of such receipts; and in regard to all tax and assessment warrants for the collection of revenue, and all licenses or permits whatever, issued or granted under any ordinance or law of the city, by virtue of which money is receivable or to be received or paid into the city treasury from or by any person or persons, he shall countersign the same, charging the proper officer the amount collectable thereon; and no tax or assessment warrant, license or other permit issued or granted, under which the collection of any money for said city may be authorized, shall be of any validity or force whatever, unless countersigned by said controller. He shall also require of all officers in receipt of city moneys, that they shall submit reports thereof, with vouchers and re- official reports. ceipts of payment therefor, into the city treasury, weekly or monthly, or as often as he shall see fit to require the same, by any regulation which he may adopt; and if any such officer shall neglect to make an adjustment of his accounts, when so required as aforesaid, and to pay over such moneys so received, it shall then be the duty of the said controller to issue a notice, in writing, directed to such officer and his securities, requiring him or them, within ten days, to make settlement of his said accounts with the controller, and to pay over the balance of moneys found to be due and in his hands belonging to said city, according to the books of said controller; and in case of the refusal or neglect of such officer to adjust his said accounts, or pay over said balance to the treasury, as required, it shall then be the duty of said controller to make report of the delinquency of Delinquencies. such officer to the mayor, who shall at once suspend him from office; and the mayor of said city is hereby authoriz ed, upon the happening of such event, to declare said office vacant, with the concurrence of the city council, and to nominate a successor, in case of removal, who shall be appointed by and with the advice and consent of the city council, to fill said office for the unexpired term of the officer so dismissed, as aforesaid. port. 12. The controller shall make out an annual report Annual police refor publication, in the month of March in each year, at least ten days before the election, giving a full and detailed state Estimate of yearly expenses. Improvements of city. ment of all the receipts and expenditures of money during the year ending on the first day of March. The said statement shall also detail the liabilities and resources of said city, the condition of all unexpended appropriations and contracts unfulfilled, and the balance of money then remaining in the treasury, with all sums due and outstanding; the names of all persons who may have become defaulters to the city, and the amount in their hands unaccounted for, and all other things necessary to exhibit the true financial condition of the city; which report, when examined and approved by the finance committee, shall be published by him in some newspaper or newspapers, in the city of Springfield, authorized to publish the ordinances of the city, at least one week before the annual election. 13. The said controller shall, also, in the month of April, in each year, before the annual appropriations are made by the city council, submit to the same a report of the estimates necessary, as nearly as may be, to defray the expenses of the city government during the ensuing fiscal year, commencing on the first day of the said month of March. He shall in said report class the different objects and branches of said city expenditure, giving as nearly as may be the amount required for each, and for this purpose he is authorized to require of all city officers and heads of departments their statements of the condition and expense of their respective departments and offices, with any proposed improvements, and the probable expense thereof; of contracts already made and unfinished, and the amount of any unexpended appropriations of the precedin gyear. He shall also, in such report, show the aggregate income of the preceding fiscal year, from all sources; the amount of liabilities outstanding, upon which interest is to be paid, and of bonds and city debts payable during the year, when due and when payable, so that the city council may fully understand the money exigencies and demands of the city for the ensuing year. But in no event shall the city council make the current appropriations of any year exceed in amount the income of the city during the preceding year, as ascertained by the controller in his said statement, unless in the payment of interest on the public debts of the city. They shall provide, according to law, by taxation or otherwise, some additional fund out of which such excess of appropriations may be made to meet such indebtedness. $14. The controller shall also keep in his office a correct list of all local and public improvements ordered by the city council and under contracts by the city, copies of which shall be furnished him by the city clerk, and all contracts and estimates made by the city council or any officer of said city, in relation to such improvements, for any work contracted or undertaken, done or finished, shall be filed in said controller's office, and no contract made shall be of any validity, unless countersigned by said controller. CITY TREASURER. treasury. § 15. The city treasurer shall hereafter keep his office Office of the city in some place, to be designated by the city council, appropriated to the keeping of such office in the treasury department. He shall keep his books and accounts in such manner as the city controller or city council may prescribe, and such books and accounts shall always be subject to the inspection of said controller and the finance committee. 16. All warrants drawn upon the treasurer must be signed by the controller and countersigned by the mayor, stating therein the particular fund or appropriation to which the same is chargeable and the person to whom payable, and no money shall be otherwise paid than upon such war rants so drawn. § 17. He shall keep a separate account of each fund or appropriation, and the debts and credits belonging thereto. § 18. He shall give every person paying money into Receipts. the city treasury a duplicate receipt therefor, specifying the date of payment; upon what account paid; and he shall also file copies of such receipts with the city controller at the date of his monthly reports, as herein provided. 19. The treasurer shall, at the end of each and every Monthly report. month, and oftener if required, render an account to the controller, showing the state of the treasury at the date of such account, and the balance of moneys in the treasury. He shall also accompany such account with the duplicate of all receipts issued by him for moneys received into the treasury, together with all warrants redeemed and paid by him; which said receipts and warrants, with any and all other vouchers held by him, shall be delivered over to the controller, and filed with his said account in the controller's office upon every day of such settlement. as directed. 20. The treasurer shall keep all moneys in his hands Money to be kept belonging to the city, in such place or places of deposit as the city council may hereafter, by ordinance, provide, order, establish or direct; and such moneys shall be kept distinct and separate from his own moneys; and he is hereby expressly prohibited from using, either directly or indirectly, the corporation money or warrants in his custody and keeping, for his own use and benefit, or that of any other person or persons whomsoever; and any violation of this provision shall subject him to immediate removal from office by the mayor, with the concurrence of the city council, who are hereby authorized to declare such office vacant; and the mayor, in case of said removal, shall nominate a successor, who shall be appointed to said office upon the con Annual report! Official papers. Report of control- Penalty for re &c. firmation of said city council, and hold his office for the remainder of the unexpired term of such officer so removed. § 21. The treasurer shall also report to the city council, annually, on the first Monday of March in each and every year, and oftener, if required, a full and detailed account of all receipts and expenditures, and the state of the treasury. He shall also keep a register of all warrants redeemed and paid into the treasury during the year, describing each warrant, its date, amount, number, the fund from which payable, and person to whom paid, specifying also the time of receipt thereof; and all such warrants shall be examined, at the time of making such annual report to the city council, by the finance committee, who shall examine and compare the same with the books of the controller and report discrepancies, if any, to the city council. CITY COLLECTOR. § 22. The city collector, hereafter to be elected by the people, shall keep his office in such place as may be designated and provided by the city council, appropriated to the keeping of such office, in the treasury department, and shall keep in said office, besides his collection and revenue warwants, such other books, vouchers, records and accounts as the controller may, by regulation of the department direct and prescribe, which books and records, with all other papers, shall remain in and pertain to said office, and be handed over to the successor of said officer. § 23. All of the city collector's papers, warrants and vouchers shall be examined by and the same are hereby placed under the supervision of the treasurer and controller, together with the finance committee; and the said collector shall, on receipt of the same, pay over all moneys collected by him of any person or persons to the city treasurer, taking his receipt therefor, which said collector shall immediately file in the controller's office. § 24. The city collector shall make [report] in writing, to the controller, monthly, or oftener if required, of the amount of all moneys collected by him; the account upon which collected, and shall [file] with him the vouchers or receipts of the treasurer for the amounts so collected. § 25. The city collector is hereby expressly prohibited taining money, from keeping the moneys of the city in his hands, or that of any person or corporation, to his use, beyond the time prescribed for the payment of the same to the city treasurer; and any violation of this provision shall subject him to removal from office, in the manner now provided by law; and it is hereby declared to be the duty of the mayor, upon such removal being made, to nominate and appoint a successor, with the advice and consent of the city council. Suocessor. 26. The city collector shall, on the first Monday of Annual report. March of each year, submit to the city council a statement of all the moneys by him collected during the year, and the particular warrant, assessment or account upon which colfected, and the balance of moneys uncollected on the warrants in his hands, or returned to the controller, and a copy of such statement shall also be filed with the controller. ports. 27. The finance committee and the controller shall Inspection of reannually meet in the month of March, and compare all such reports and statements as are made by the controller, treasurer and collector, and report thereon to the city council. § 28. In the adjustment of the accounts of the treasurer and collector with the controller there shall be an appeal to the finance committee, whose decision in all matters of controversy, arising between said officers in the treasury department, shall be binding, unless the city council shall otherwise direct and provide. 29. The said controller, collector and treasurer shall perform such other duties and be subject to such other rules. and regulations as the city council may, from time to time, by ordinance, provide and establish. § 30. All acts or parts of acts, not inconsistent with this act, shall remain in full force and effect. 31. This act shall take effect and be in force from and after its passage. APPROVED February 21, 1861. AN ACT to incorporate the Springfield Water Works Company. SECTION 1. Be it enacted by the People of the State of Illinios, represented in the General Assembly, That John Williams, R. F. Ruth and C. W. Matheny be and they are Water hereby named and constituted as a board of water commission- sioners. ers for the city of Springfield, who, and their successors in office, shall be a body politic and corporate, by the name and style of "The Board of Water Commissioners of the City of Springfield," and by that name shall have perpetual succession, with power to contract, sue and be sued; to purchase, hold and convey personal and real estate; to have a common seal, to alter and change the same at pleasure; to make by-laws, and do all legal acts which may be necessary and proper to carry out the intent and to effect the objects of this act. commis § 2. The said commissioners shall hold their offices, re- Term of office. spectively, for the term of three, four and five years. Said commissioners shall, within sixty days after the passage of |