WM. PRESTON LANE, JR., GOVERNOR. 161

needed for the ensuing fiscal year; said request for
estimates shall be accompanied by a statement of any
general or specific policies to be followed in the prepara-
tion of said estimates; said request for estimates shall
state specifically the date at which estimates are to be
returned to the budget officer. After the return of said
• estimates to the budget officer, the budget officer may,
with the full knowledge and understanding of the depart-
ment head or director concerned in each instance, reduce
or increase any estimated budget item. During the
budgetary negotiations regarding said estimates, the de-
partment head or director shall be granted a hearing with
the budget officer and the Mayor to discuss the estimates
for his department or agency. The preparation of the
budget estimates by the budget officer shall be completed
and the complete estimated budget for all city expendi-
tures for the ensuing year shall be deposited with the
Mayor at least one week before the date set by the Council
for the consideration of appropriations, as hereinbefore
provided. The Mayor may reduce or increase any esti-
mated budget item as in his judgment seems best.

37. It shall be the duty of the Mayor, at the meeting
of the Council on the date set by the Council for the
consideration of appropriations to present to the Coun-
cil the complete estimated budget. Neither the budget
officer nor any director or head of any department or
agency shall appear as advocates for or as opponents
against any estimated budgetary item or items before
the Council or any member thereof, except upon the re-
quest of the Mayor or the Council or a member of the
Council. At the time the budget estimates are presented
to the Council, the Mayor shall also make a statement to
the Council as to the estimated revenue yield, the earn-
ings of the various City enterprises, and the estimated
ad valorem tax rate necessary to support the budget as
estimated. The discretion of the Council in making appro-
priations and in providing revenue for the City shall not
be limited in any way by the recommendations of the
Mayor, provided, however, that the Mayor may veto
appropriation and revenue ordinances, as in the case of
other ordinances.

38. The Council is hereby authorized and empowered to
transfer or direct the transfer of any funds of the said
City to the General Purposes Account of said City, or to
or for any other account of the said City in the discretion

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