posals, which shall be printed and furnished to persons desiring them. 16. The first, second, third and fourth sections of title five of the said act are hereby amended so as to read respectively as follows: 1. The fiscal year shall begin on the first day of Fiscal January. year. statement cial con § 2. The comptroller shall, on or before the first day Detailed of April in each year, present to the common council a of finan detailed statement of the financial condition of the city. dition In such statement the available resources of the city and its liabilities falling due within eighteen months thereafter, shall be separately stated. It shall show the receipts and expenditures of the preceding year, and the condition of the general and local funds. §3. The heads of the different departments (including the police department) and the city officers shall, on or before the first day of March, deliver to the comptroller a full and detailed estimate of the expenses and amount of money required in their respective departments and offices for the fiscal year. Heads of ment to make esti depart mates. troller to present estimate of amount of tax. § 4. The comptroller, on or before the first day of Comp April in each year, shall also present to the common council an estimate of the amount necessary to be raised by general tax to carry on the city government and to meet all the expenses and liabilities of the city for the fiscal year, specifying in detail and under separate and appropriate heads, the amount estimated for each department or each office, or other purpose. In such estimate shall be included the principal and interest of the bonded debt of the city, due or to fall due within eighteen months thereafter. 17. The sixth section of title five of the said act is hereby amended so as to read as follows: § 6. After the expiration of one week from such presentation of such estimate, the common council shall proceed to consider the same, and, by a vote of twothirds of all the members elected, may alter or amend the same; and shall, on or before the first day of May, finally pass upon it. The estimate, as made by the comptroller, or as altered or amended by the common council, may be adopted by a majority vote, and if Common may alter council or amend estimate. Comptroller shall altered or amended shall, upon its adoption, be entered at large upon the journal. 18. The tenth section of title five of the said act is hereby amended so as to read as follows: § 10. As soon after the adoption of such estimate as shall be practicable, the comptroller shall apportion apportion said tax upon the taxable property within the city, as set down in the assessment rolls of the year filed with him, and shall set down in a column to be prepared for that purpose in said rolls, opposite to the several sums set down on said rolls as the valuation of real and personal estates, the respective sums, in dollars and cents, to be paid as a tax thereon. He may correct any clerical errors in said rolls. He shall, on the first day of June, or as soon thereafter as practicable, deliver said rolls to the treasurer. He shall, before delivering such general tax rolls to the treasurer, enter thereon, in a column to be prepared for that purpose, opposite to each lot of land, the aggregate amount of all local assessments thereon, with the additions returned to him, on or before the first day of May of that year, as unpaid. Comptroller shall annex warrant for collection of tax. Treasurer to make 19. The thirteenth section of title five of the said act is hereby amended so as to read as follows: 13. The comptroller shall carefully compare such transcripts with the rolls. He shall annex his warrant to each of such transcripts, commanding the collector to whom directed to collect from the several persons, corporations and associations named in the transcript the several taxes, and receive from them the several assessments set opposite to their respective names, with the additions, together with interest at the rate of twelve per cent per annum from the first day of August preceding, and his fees, and that he return such warrant in sixty days. 20. The nineteenth section of title six of the said act is hereby amended so as to read as follows: § 19. On or before the first day of May in each year transcript the treasurer shall make a transcript from each assessof unpaid ment roll which shall have been received by him more than two months prior to such first day of May, of all unpaid assessments therein, with the additions, and taxes. certify the same, and deliver the same, together with the rolls, to the comptroller. § 21. The fifth section of title seven of the said act is hereby amended so as to read as follows: § 5. The comptroller shall hold a sale of such lands Tax sale. in February or March of every year. 22. The second section of title thirteen of the said act is hereby amended so as to read as follows: tendent of 2. On the first Monday of March in the year Superineighteen hundred and seventy-two and on the first are. Monday of January in every second year thereafter, or as soon thereafter as practicable, the mayor, by and with the advice and consent of the common council, shall appoint a superintendent of fire, and two assistant superintendents, who shall hold their offices for two years. The assistants shall be designated as first and second assistant superintendents, and shall rank accordingly. If the nomination made by the mayor shall not be confirmed, the common council shall have power, by a vote of two-thirds of all the members thereof, to appoint the superintendents and assistants, who shall hold their respective offices for the terms aforesaid. In case any vacancy shall occur or exist in either of said offices, either by death, removal, resignation, or failure to appoint as above provided, the mayor shall have power, by special appointments, temporarily to fill such vacancy until permanent appointments shall be made us herein above provided. § 23. The tenth section of title fifteen of the said act is hereby amended so as to read as follows: board to report. § 10. The water board shall, on the first Monday of Water January in each year, and at such other times as the make common council may require, report to the common council the condition of the water-works, the expendi tures in detail, the amount of water used, and all other information necessary to an understanding of the condition and working of the water-works. 24. The seventeenth section of title fifteen of the said act is hereby amended so as to read as follows: Water board to 17. The water board shall report to the cominon council on the first Monday in December in each year report the condition of the Jubilee water-works, the expendi condition of Jubilee waterworks. Commissioners by com mon coun cil. tures in detail, the amount received and collected for the use of the water, and all other taxes and penalties collected during the year belonging to the Jubilee water fund. § 25. The fourth section of title fifteen of the said act is hereby amended so as to read as follows: § 4. On the first Monday of January, eighteen hundred appointed and seventy-five, and on the first Monday of January in every sixth year thereafter or as soon thereafter as practicable, the common council shall appoint the commissioners by ballot at the same time, and each alderman shall cast a ballot for only two, the three persons receiving the largest number of ballots shall be elected. The commissioners shall hold their office for six years. Certain laws Present § 26. The twentieth section of title sixteen of the said act is hereby amended so as to read as follows: § 20. Chapter two hundred and thirty of the laws of repealed. eighteen hundred and fifty-three, and chapter four hundred and thirty-seven of the laws of eighteen hundred and fifty-seven, and all acts inconsistent or repugnant to this act, are repealed; but this repeal does not affect any right acquired, or any action or proceeding commenced under any act hereby repealed, and such right may be asserted, and such action prosecuted, and such proceeding completed, in the same manner and with like effect as though this act had not been passed, or, if practicable, such proceeding may be completed under this act. Sales of lands for taxes and assessments shall be made under the provisions of this act. The officers of hold office the city and of a ward, in office when this act shall take ration of effect, shall hold their office until the expiration of the term for which they were elected or appointed, unless removed according to law. When this act shall take effect the superintendent of schools shall be superintendent of education, and the city surveyor shall be the Receiver engineer. The office of receiver of taxes shall be abolabolished. ished after the first Monday of January; eighteen hundred and seventy-two. The receiver of taxes shall, within thirty days after the passage of this act, deliver · all rolls in his hands to the treasurer, to be by him proceeded with. The receiver shall daily pay to the treasurer all money received by him, and shall render a officers to term. of taxes weekly statement in detail, under oath, to the comptroller, of the money received by him. 27. A general city tax shall be levied in the city Tax sales. of Buffalo in the year eighteen hundred and seventytwo, in accordance with the provisions of this act. The bonds provided for in the forty-third section of an act entitled "An act to amend an act passed to revise the charter of the city of Buffalo, passed April twentyeight, eighteen hundred and seventy," passed April twenty-fifth, eighteen hundred and seventy-one, shall not be issued. The sale of lands for the taxes of eighteen hundred and seventy-one shall be held in the months of March and April, eighteen hundred and seventy-two. § 28. The second section of title twelve of said first mentioned act is hereby amended so as to read as follows: §2. The board of health shall annually appoint a Health health physician, and may prescribe his duties. §29. The fiftieth section of title two of the said first mentioned act is hereby amended so as to read as fol lows: physician. commis 50. The street commissioner shall superintend the Street construction and repairs of plank sidewalks and unpaved sioner. streets, the cleaning and watering of streets, and the abatement of nuisances. He shall, as health officer, execute the orders of the board of health directed to him. He shall make inspection into the condition of the streets, alleys, and into everything injurious to the public health, and make report thereof. He shall promptly report all violations of the ordinances relating to the streets and public health to the attorney, and shall take measures to enforce such ordinances. He shall, by and with the advice and consent of the com- Assistant mon council, appoint an assistant, and as many inspec- commis tors of health and streets as the common council shall sioner. authorize. street of the 30. The justice of the peace of the city of Buffalo, Justices elected as the justice of the twelfth ward of said city, peace. and in office when this act shall take effect, shall, until the expiration of his term of office, reside in and be the justice of peace of the twelfth ward of said city, and the |