nual settlement with the county auditor, on the first Monday in May, as now required by law, make settlement with such auditor for the amount with which such treasurer is to stand charged on account of city taxes, in the manner prescribed for his settlement of state, county, township, road and other taxes, and for all of such city taxes appearing upon the tax duplicate, and not shown upon such settlement to be uncollected, such treasurer shall be held liable as having been collected and received by him. Immediately upon such settlement being made, the auditor shall make out a statement in duplicate, showing the aggregate amount of all current and delinquent taxes, for city purposes, including with the delinquent taxes the penalties and interest thereon which appear upon the tax duplicate of such city, the amount of such taxes, penalty and interest that remains uncollected at the time of such settlement, and the amount of each class, including penalty and interest, that has been collected by such treasurer and appears upon the duplicate of such city. Such settlement shall be signed and sworn to by such treasurer, and certified by the county auditor, under the seal of the board of commissioners, to be correct abstracts of the treasurer's settlement, on account of such city taxes. One copy of such statement shall be delivered by the county auditor to the department of finance of such city, or to the city clerk, as the case may be, who shall thereupon charge the amount shown thereby to have been collected to such county treasurer as cash in his hands.

3629. County auditor-Delinquent list.-204. The county auditor shall include in the delinquent list required by law to be made by him. after the annual settlement with the county treasurer on the first Monday of May the amount of all city taxes shown by such settlement to be uncollected in any city, and carry the same out and include it in the total of all taxes due from the person liable therefor as shown in such list; and such list, when delivered to the county treasurer, shall empower him, and it shall be his duty, to collect all delinquent city taxes embraced therein, in the same manner, and with the same penalty and interest, as the state, county, township, road and other taxes contained therein.

3630. Delinquent settlement.-205. On the first Monday of November in each year the county treasurer shall make settlement with the county auditor for the amount of delinquent city taxes, penalty and interest shown upon such delinquent list in the same manner as he is now required by law to make in such settlement for delinquent state, county, township, road and other taxes collected by him, and upon such settlement a statement signed, sworn, and certified to by such treasurer and auditor, in the same manner prescribed in section two hundred and four of this act, shall be prepared in duplicate, showing the aggregate amount of city delinquent taxes, penalty and interest contained in such delinquent list, the amount thereof collected and the amount still remaining uncollected, a copy of which statement shall be transmitted to the department of finance, or city clerk, as required with reference to the statement mentioned in said section two hundred and four.

3631. Delinquent sales.-206. The county auditor, in making out the

list of lands and lots in any such city returned and remaining delinquent for state, county, township, road and other taxes which he is required by law to make between the first Monday in November and the first day of January in each year, shall enter therein against the name of each person remaining delinquent on account of state, county, township, road and other taxes, the amount of all delinquent taxes for city purposes for which such lands and lots are liable, including taxes on polls and personalty, and adding interest and penalty thereon, as in case of other delinquent taxes, and also the amount of all taxes for city purposes assessed for the current year, for which such lands or lots are liable, including taxes on polls and personalty, which said taxes shall be carried out with the taxes for state, county, township, road and other purposes, into one total. Payment for such delinquent and current city taxes, with interest, penalty and costs, shall be enforced by sale of the lands and lots liable therefor, or so much thereof as may be necessary, which sale shall be made by the county treasurer in the same manner, at the same time and place, and upon the same notice as is prescribed by law for the sale of lands and lots for the payment of delinquent state, county, township, road and other taxes, the property to be offered for sale and sold for the payment of all taxes of every kind for which the same is liable, with interest, penalty and costs thereon, as one entire sum, and not separately for such city taxes. Nor shall notice of the sale be given separately for city taxes, but it shall be stated in the notice required to be given of the sale of the lands and lots for state, county, township, road and other taxes that the sale thereof will also be for the payment of the city taxes, which shall be the only notice required to be given. Payment of the bid upon the sale of any such lands and lots shall be enforced, so far as it relates to city taxes, by the same officer and in the same manner, and with the same penalty and costs, as is provided by law for the enforcement of the payment of a bid made upon the sale of lands and lots for state, county, township, road and other taxes alone. The guaranty required by law to be indorsed by the county treasurer upon each certificate given by him upon a purchase of lands and lots for state, county, township. road and other taxes, shall in every case where such sale is made for city taxes, also apply to and embrace the amount of city taxes for which sale was made; and the holder of such certificate shall have the same remedy upon such guaranty as to the city taxes embraced therein that he has as to state, county, township, road and other taxes to which the same relates. All provisions of law in reference to the certificate to be issued to a purchaser of lands and lots upon sale for state, county, township, road and other taxes; the effect of such sale and the rights of the purchaser; redemption therefrom; the making of deeds upon failure of redemption, and as to the force and effect of such deeds; for the quieting of titles acquired thereunder; for transferring to the purchaser the original lien for the taxes for which the sale was made, and subsequent taxes paid; and for the enforcement of such lien by judicial proceedings, when the puchaser fails to acquire a valid title by virtue of the purchase;

and as to the interest and penalties to be collected upon redemption from such sale before deed is made, or upon judicial proceedings to quiet the title or enforce the lien of the purchaser; and all other provisions of law relating to levying, assessing, collecting and accounting for state, county, township, road and other taxes, shall so far as the same are applicable, have like force and effect in case of city taxes.

3632. Compensation of auditor and treasurer.-207. The county auditor for all services required to be performed by him under this act, for a city of the first, second or third class, which is the county seat of the county of which he is auditor, shall receive an annual salary, in cities of the first class, of one thousand dollars; in cities of the second class, of five hundred dollars, and in cities of the third class, of four hundred dollars; to be paid quarterly out of the funds of the city, upon allowance by the common council thereof. The county treasurer, for all services required to be performed by him under this act for such city, shall receive an annual salary not exceeding, in cities of the first class, eight thousand five hundred dollars, in cities of the second class, fifteen hundred dollars, and in cities of the third class, one thousand dollars; to be fixed by ordinance and to be paid quarterly out of the funds of the city upon allowance by the common council thereof; and in addition to such salary, such treasurer shall receive five per centum of the amount of delinquent taxes collected by him for such city, such per centum to be calculated on the original amount of the tax so collected as charged on the duplicate, and not including interest or penalty. And neither such auditor nor such treasurer shall receive any other compensation than in this section provided for any or all services in relation to the levy, assessment, collection or disbursement of any of the funds of such city, whether derived from taxes, current or delinquent, or from special assessments, licenses, or other source. For their services under this act, in cities other than cities of the first, second and third classes, which are county seats, county auditors and county treasurers shall receive no compensation other than that allowed them by law as such county officers. And any county auditor, or county treasurer, or deputy of either of such officers, who shall directly or indirectly, ask or receive any compensation or allowance from any city other than as expressly provided for in this section, shall, on conviction, be fined not exceeding five thousand dollars, to which may be added imprisonment in the state prison not exceeding one year. 3633. Treasurer's accounts with cities. 208. The treasurer of every county in the state shall keep an account of all moneys received by him . for each city in such county, for taxes, current or delinquent, assessments, license fees, and from all other sources whatever; and on the first day of each month he shall receipt to the controller of such city, in cities in which such office of controller has been created, and to the city clerk in all other cities, for the amounts collected by him as aforesaid for the preceding month, itemizing the moneys so by him collected, which amounts so receipted for shall at once be available for such city's use. In cities of the fourth and fifth classes, and in all other cities which are

not county seats, such county treasurer shall pay over such amounts to the city treasurers of such cities respectively; and in cities of the first, second and third classes which are county seats he shall pay such amounts on the warrants drawn on the city treasurer by the city controller of each of such cities respectively, and as otherwise provided in this act. Whenever any county treasurer, or other county or township officer, shall fail to discharge faithfully, fully and promptly any duty imposed upon him by this act, or by any other law relating to his duties in connection with cities or towns, he shall be liable to impeachment and removal from office and to damages for such failure, for which damages his bondsmen also shall be liable. Such impeachment may be instituted by any such city or town by filing a complaint in the circuit court of the county in which such city or town is located. Such causes shall be tried as other civil causes are tried, and a removal from office may be decreed and damages awarded. The bondsmen of any such officer may be made co-defendants in the action, in case such city or town seeks to recover damages.

3634. City treasurer - Receipts - Disbursements.--209. The city treasurer shall receive all moneys, notes, bonds and orders belonging to the city, and keep an accurate account of such moneys, notes, bonds and orders, and of the amounts received and paid out by him; and no money shall be paid out of the city treasury by him except upon warrant duly drawn thereon.

3635. Duties of treasurer, controller or clerk.-210. All moneys due to or to be collected for any city, on any account whatever, shall be paid to the city treasurer, who shall, for every sum received by him, issue a receipt to the person paying the same; which receipt, except for taxes charged on the duplicate, such person shall file with the city controller, save in cities of the fifth class, in which case such receipt shall be filed with the city clerk, and thereupon such controller, or clerk, shall issue a quietus to such person, and charge the treasurer with the amount therein specified, and upon what account. The treasurer shall receive city orders that are due in payment of any debt, tax or assessment due such city; and when an order is received by him for any debt, tax or assessment due such city, or otherwise paid or redeemed, he shall cancel the same by writing or stamping upon the face of such order the word "redeemed" and the date of redemption; and such order shall not again be put in circulation. The treasurer shall also, in like manner, cancel all bonds or other evidences of indebtedness redeemed or liquidated by him. He shall register all orders by him so redeemed in a book to be furnished him for that purpose, in the same manner as the city clerk or controller is required to register such orders. He shall also register all receipts given by him as required in this act, except receipts for taxes charged on the tax duplicate.

The city

3636. Payment of city orders-Deficiency-Interest.-211. treasurer shall pay all orders issued by the city, of which he is such treasurer, when presented, properly indorsed, if there be money in the

treasury appropriated for that purpose sufficient to pay the same; if there be not money enough thus to pay such orders he shall write or stamp on the back thereof, over his name, the date of such presentation, and note the same in a register of orders indorsed, to be provided him for that purpose, and such orders shall be entitled thenceforth to draw interest at the rate of six per cent. per annum, until there shall be money on hand sufficient to pay the same. Whenever there shall be money on hand to pay all outstanding orders which have been indorsed prior to any given date, the treasurer shall publish notice of such fact by two insertions in some newspaper of general circulation in such city, stating also in such notice that such outstanding orders will be redeemed on presentation; and interest shall cease on such orders from and after the last date of such publication: Provided, That city orders shall be received in payment of taxes for general purposes, and for all claims and demands due or belonging to the general fund of the city, without regard to priority of presentation or date of issue, but the treasurer shall not pay any balance thereon, over and above the amount of such tax, claim or demand, when there are outstanding orders unpaid for want of funds.

3637. Treasurer's statement to controller or clerk-Reports.-212. The city treasurer of every city shall, on the first day of each month, furnish the city controller, in cities of the first, second, third and fourth classes, and the city clerk, in cities of the fifth class, a statement of all the receipts and disbursements made by him during the previous month, and the balance in the treasury belonging to each fund, general and special, and also deliver to him all the orders redeemed and canceled by him during the same period, taking the controller's or clerk's receipt therefor; which statement, with the orders redeemed, the controller, or clerk, as the case may be, shall lay before the common council at its next meeting, to be disposed of as the council may direct. The city treasurer shall also, at least fifteen days before the general city election, and at all other times when so required by the common council, render a full account of the receipts and expenditures for the current year, and the general condition of the treasury. He shall also, at his own peril, keep safe the moneys of the city.

DEPARTMENT OF HEALTH AND CHARITIES.

3638. Commissioners, terms Salary.-213. In every city of this state there shall be a department of health and charities to be under the control of a board of three commissioners, not more than two of whom shall be of the same political party, who shall be known as the "Board of Health" and who shall be appointed by the mayor, and who shall serve until their successors are appointed and qualified. Such commissioners, except the secretary, shall each receive a salary to be fixed by ordinance, not exceeding one hundred dollars per year. Such board shall have power to purchase all necessary supplies and apparatus, and make all