Third-All resolutions or motions whereby any money shall be appropriated, or by virtue of which any contract shall be made, or any act done which may, directly or indirectly, or in any manner whatever, create any pecuniary liability on the part of said county, shall be submitted to said board of commissioners in writing, or reduced to writing, before any vote shall be taken thereon; and if adopted by the board the same shall not take effect until after the same shall have been approved in writing by the president of said board, except as hereinafter provided. It shall be the duty of the clerk of said board to deliver to the president thereof, upon his request, the original (or a copy) of each resolution or motion so passed or adopted by said board as aforesaid, within one day after its passage or adoption; and in case the president approves thereof he shall sign the same and it shall thereupon be in full force and effect. In case the president shall not approve any such resolution or motion, he shall, within five days after the receipt of the same, as aforesaid, return it to the clerk of said board, with his objections thereto in writing. Such veto by the president may extend to any one or more items or appropriations contained in any resolution making an appropriation, or to the entire resolution; and in case the veto only extends to a part of such resolution making an appropriation, the residue thereof, not embraced within the veto, shall take effect and be in force from the time of the receipt by said clerk of such veto of such part. Upon the return of any such resolution or motion by the president, with his objections thereto, as aforesaid, the vote by which the same was passed shall be reconsidered by the board of commissioners as to so much thereof as may have been vetoed; and if, after such reconsideration, four-fifths of all the members elected to the board shall agree to pass the same by yeas and nays, to be entered on the journal, the same shall take effect, notwithstanding the president may have refused to approve thereof. In case the president shall fail or omit to either sign and approve, or return with his objections as aforesaid, any such motion or resolution, which shall have been passed or adopted by the board within six days after it shall have been so passed or adopted, the same shall take effect without the approval of the president.

Fourth-Said board of commissioners shall have the management of the affairs of said Cook county in the manner provided by law, and may exercise the same powers, perform the same duties, and shall be subject to the same rules, regulations and penalties prescribed. by law for the board of supervisors in other counties, except as herein otherwise provided; and shall also be subject to the rules, regulations and restrictions herein provided.

Fifth-The said board of commissioners shall have no power or authority to delegate to any committee or other person or persons the "power to act" when such "power to act" shall involve the letting of any contract or the expenditure of public money exceeding the sum of five hundred dollars ($500), and any action of said board, or of any committee thereof, or of any other person or persons in violation of this section, shall be null and void. No money shall be appropriated, or ordered paid by said county commission

ers, beyond the sum of five hundred dollars ($500), unless such appropriation shall have been authorized by a vote of at least twothirds of the members elected to the said county board.

Sixth-Said board of commissioners shall, within the first quarter of each fiscal year, adopt a resolution, to be termed the annual appropriation bill, in and by which resolution said board shall appropriate such sums of money as may be necessary to defray all necessary expenses and liabilities of said Cook county, to be by said county paid or incurred during and until the time of the adoption of the next annual appropriation bill under this section: Provided, that said board shall not expend any money or incur any indebtedness or liability on behalf of said county in excess of the percentage and several amounts now limited by law, and based on the limit prescribed in the constitution, when applied to the last previous assessment. Said appropriation bill shall specify the several objects and purposes for which such appropriations are made, and the amount appropriated for each object or purpose. The vote of said board of commissioners upon said appropriation bill shall be taken by yeas and nays, and the same shall be entered upon the journal. Said appropriation bill shall not take effect until after it shall have been once published in a newspaper published in Chicago, and said board shall provide for and cause said appropriation bill to be so published as aforesaid. After the adoption of such appropriation bill or resolution, said board of commissioners shall not make any further or other appropriation prior to the adoption or passage of the next succeeding annual appropriation bill; and the said board of commissioners shall have no power, either directly or indirectly, to make any contract or do any act which shall add to the county expenditures or liabilities in any year, any thing or sum over and above the amount provided for in the annual appropriation bill for that fiscal year. No contract shall hereafter be made, or expense or liability incurred by the said board of commissioners, or any member or committee thereof, or by any person or persons for or on its behalf, notwithstanding the expenditure may have been ordered by said board of commissioners, unless an appropriation therefor shall have been previously made by said board in manner aforesaid: Provided, however, that nothing herein contained shall prevent the board of commissioners, by a concurring vote of four-fifths of all the commissioners (said vote to be taken by yeas and nays and entered upon the journal) from making any expenditures or incurring any liability rendered necessary by any unforeseen casualty by fire, flood or otherwise, happening after the annual appropriation bill shall have been passed or adopted. Nor shall anything herein contained be construed to deprive the board of power to provide for and cause to be paid from the county funds, any charge upon said county imposed by law, without the action of the board of commissioners, including fixed salaries of officers required by law to be paid from the county treasury, and to pay jurors' fees and other charges fixed by law.

Seventh-The board of commissioners shall establish and provide for the appointment of a committee on finance and a committee on public service. There shall be a superintendent of public service to

be appointed by the president, by and with the advice and consent of the board of commissioners, who shall hold his office for one year and until his successor is appointed; he may be suspended or removed by the president; he shall give a sufficient bond for the faithful performance of his duties, and be subject to the oversight and supervision of the committee on public service; he shall employ such assistants as may be authorized by the board of commissioners, and they shall be subject to suspension or removal by the president. It shall be the duty of the superintendent, under authority of the board of commissioners, to purchase, receive and distribute all supplies necessary for the use and service of Cook county and its various institutions, of whatever nature, except those which are by law otherwise expressly provided for; and to keep accurate accounts of and vouchers for the same, which shall be open to the inspection of the president and the committee on public service, and to the public; he shall also perform all other duties relative to the public service which may be assigned to him by the board of com-missioners, who shall make and maintain regulations for the conduct and government of the department of public service, not inconsistent with this act.

Eighth-All contracts for supplies, material and work for the county of Cook shall be let to the lowest responsible bidder, after due advertisement; but if, in case of any emergency, it is necessary to purchase supplies not exceeding in amount $500, such purchase may be made by the superintendent in the open market, on authority given to him by the board of commissioners or the committee on public service. All contracts for supplies, material or work for Cook county, shall be approved by the board of commissioners and signed by the president of the board, the superintendent of public service and the comptroller. Supplies shall be issued only on the requisitions of the responsible officers of the county institutions, now or hereafter established by law, approved by the committee of public service.

Ninth-All regular and permanent officers and employés of the county of Cook, except those whose election or appointment is otherwise provided for by law, shall be appointed at the December meeting of each year, or subsequently, if necessary, and their term shall not exceed one year, ending on December 31st, and until their successors are appointed and qualified, and they may be removed by the board at any time. Vacancies may be filled in like manner. Their salaries or rate of compensation shall be fixed by the board of commissioners prior to their appointment, and shall not be changed during their term of office; the board of commissioners shall also determine whether any and what amount of bond they shall give.

"Section 62. The county clerk of Cook county shall be clerk of the board of county commissioners; and all laws applicable to the county clerks of other counties under township organization, shall be applicable to him. He shall, also, ex-officio, be the comptroller of the county financial affairs, and as such shall have charge of all deeds, mortgages, contracts, judgments, notes, bonds, debts and choses in action belonging to the said county, except such as are

directed by law to be deposited elsewhere, and shall carefully preserve the same; he shall, subject to the approval of the board of commissioners, revise, audit and settle all accounts in which the county is concerned, either as debtor or creditor, or where provision for the settlement thereof is not otherwise provided for by law, and the settlement of which is not especially committed to some other authority: Provided, that no payment of any account so settled or adjusted shall be made except by the order of the county board, after approval by the finance committee. He shall have the power, in making such settlements and adjustments, and for the purpose of ascertaining the true state of any balance or balances so due, to require any claimant or claimants to deposit and file with him, as such comptroller, a statement in writing, under oath, as to any fact, matter or thing concerning the correctness of any account, claim or demand presented. He shall open and keep, in a clear, methodical manner, a complete set of books, under the direction of the president of the board and the finance committee thereof, wherein shall be stated, among other things, the appropriations for the fiscal year for each distinct object and branch of expenditure, and also the estimated receipts from each and every source of revenue, so far as he can ascertain the same. Said books, and all papers, vouchers, contracts, bonds, receipts and other things kept in said office, shall be subject to the examination of the president of the board and of the finance committee. It shall be his duty, at the close of each fiscal year, to place to the credit of a general fund all unexpended appropriations for such year, but which shall not include the amount required to liquidate contracts or liabilities entered into by virtue or authority of such appropriation, and which remain unpaid at the close of the fiscal year: Provided, that no such disposition shall be made of any trust fund or funds that by law are specific and under the direct control of officers specially appointed for their disbursement. He shall make out an annual statement for publication, on or before the first day of February in each year, giving a full and detailed statement of all the receipts and expenditures during the fiscal year. Such statements shall also detail all the liabilities and resources of said county, 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, and the amounts unaccounted for, and all other things necessary to exhibit the true financial condition of the county, which statement, when examined and approved by the finance committee, shall be published by him as aforesaid. He shall, also, on or before the first Monday of February, in each year, before the annual appropriations are made by the county board, submit to the board a report of the estimates necessary, as nearly as may be, to defray the expenses of the county government during the current fiscal year; he shall in said report classify the different objects and branches of said county expenditure, giving, as nearly as possible, the amount required for each class, and for this purpose it shall be the duty of all county officers and heads of departments to make and furnish the comptroller, on his request, statements of the condition and expenditure of their respective departments and offices, with any desired alterations or improvements

and the probable expense thereof. It shall be the duty of any committee of the board charged with the expenditure of money for buildings or improvements to make and furnish him a similar statement, and of all contracts already made and unfinished, and the amount of any unexpended appropriations of the preceding year. The comptroller shall, in such report, also 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 county debts payable during the fiscal year, and when and where payable. He shall also make and publish monthly statements, giving full and detailed accounts of all moneys received and expended for the public service of the county. He shall sign all warrants drawn upon the treasurer, which shall be countersigned by the president of the board, and the same shall state therein the particular fund or appropriation to which the same is chargeable. No money shall be paid out of the county treasury except upon such warrants so drawn; nor shall any warrant be issued except against an appropriation theretofore made by the county board in accordance with section 61 of this act. The president of the board of commissioners, the county clerk, as comptroller, the treasurer and the finance committee shall meet in the month of January to compare and revise all statements made by the comptroller, treasurer and the other accounting officers and committees, and the comptroller shall embody the result of such action in his report to the board of commissioners. The fiscal year of said county of Cook shall commence on the first day of January and end on the thirty first day of December of each year, so long as the law requires the board of commissioners to be elected in the month of November: Provided, however, that if at the time this amendatory act takes effect there is in force, or may thereafter be in force, a law requiring or authorizing said commissioners to be elected in the month of April instead of November, then and in that case the fiscal year of said county shall begin on the first day of June in each year and end on the thirty-first day of May next thereafter; and also, in that event the regular meetings of said board of commissioners shall be held on the first Mondays of May, June, July, August, September and February instead of the months specified for such meetings in the preceding section 61; and corresponding changes shall be made in the other dates or months specified in said section 61, as well as in the provisions of this section preceding this proviso, thus: January shall be changed to June, February to July, and December to May; and all acts or things so required to be done or performed, or. begin or terminate, in said months of January, February and December, respectively, shall be done and performed, or begin or terminate, in the months of June, July and May, respectively."

APPROVED June 14, 1837.