THEODORE R. MCKELDIN, GOVERNOR 1443

taxes, and water rents which may be due to the city, and to
account to and pay over the same under the orders of the
Mayor and Council.

The Clerk shall attend all meetings of the Mayor and
Council and shall keep a record of their proceedings, and
shall also be charged with the duty of collecting all other
funds which may be due to the city and which are not col-
lected by any other person.

The Treasurer under the supervision of the Council shall
verify the accounts and records of the Clerk, and shall sign
all checks, notes, bonds or other obligations due by the city,
under the orders of the Mayor and Council.

POWERS AND DUTIES:

43. Under the supervision of the council and the commis-
sioner of finance and revenue, the clerk and the treasurer
shall have authority and shall be required to:

Clerk:

(a) Prepare an annual budget to be submitted by the
commissioner of finance and revenue to the council.

(b) Maintain a general accounting system for the city in
such form as state law or the council may require.

(c) Ascertain that all taxable property within the city
is assessed for taxation.

(d) Collect all special assessments, license fees, liens, and
all other revenues (excepting water revenue and taxes of
the city), and all other revenue for whose collection the city
is responsible, and receive any funds receivable by the city.

(e) Do such other things in relation to the fiscal or
financial affairs of the city as the commissioner of finance
and revenue or the council may require or as may be re-
quired elsewhere in this charter.

Treasurer:

(a) Supervise and be responsible for the disbursement of
all moneys and have control over all expenditures to assure
that budget appropriations are not exceeded.

(b) Submit at the end of each fiscal year and at such
other times as the council may require, a complete financial
report to the council through the commissioner of finance
and revenue.