of three years from the second Tuesday in January next succeeding their election and until their successors are elected and qualified. At the city election in November, 1921, and at each November city election thereafter, two constables shall be elected in each ward of the city for the term of two years. Oath and Bond: Sec. 2. Every person elected to the office of constable in said city, before entering on the duties of his office shall take the oath of office herein prescribed, and shall, with two or more sureties, to be approved by the common council, execute and file with the city clerk, a bond or instrument, in writing, to the city in the penal sum of two thousand dollars, conditioned, well and faithfully in all things, to execute and perform the duties of his office during the continuance therein, and to pay to each and every person who may be entitled thereto, all sums of money which said constable may become liable to pay on account of any execution or process for the collection of money which shall be delivered to him. Removals from Office: Sec. 3. Constables shall be subject to suspension or removal from office by the mayor, and in case of such suspension or removal the mayor shall report the same with the reasons therefor to the common council. Filling of Vacancies: Sec. 4. Whenever there shall be a vacancy or whenever a constable shall from any cause be unable to perform the duties of his office, the common council shall make a temporary appointment of a suitable person to discharge the duties of the office. Such person so appointed shall take the oath of office, file a bond as herein prescribed and continue to discharge such duties until the office is filled at the succeeding city election or until the disability is removed. 141 TITLE VI. FINANCE AND TAXATION. Departmental Estimates: CHAPTER I. Section 1. The various officers, departments, commissions and boards of the city created by law and this charter, or hereafter created, and required so to do by law, shall respectively transmit in duplicate to the city controller for compilation on or before the fifteenth day of January in each year their estimates of the amounts of money required for each activity within their respective departments for the ensuing fiscal year. Making Up Budget: Sec. 2. The city controller shall make up and transmit to the mayor on or before the fifteenth day of February in each year a tabulation of such estimates, which tabulation shall be known as the budget, and shall show the estimate of the controller of the total amount of money required to be raised for the purpose of each of the funds constituted as herein provided. He may at any time before the expiration of the period within which the mayor is required to act thereon transmit to the mayor any estimates which by mistake or otherwise may have been omitted. Consideration by Mayor: Sec. 3. The mayor shall consider the budget, and may revise or alter the same, but not so as to exceed the aggregate amount authorized by law to be raised by taxation: Provided, that the mayor shall make no revisions or alterations as to sums herein required to be approved to provide a sinking fund for the payment of bonds at maturity, as to sums required to pay serial bonds at maturity, and as to sums required to pay interest on bonds. The mayor shall, on or before the first day of March, complete his revision and return the budget as revised by him to the controller for retabulation. The controller shall retabulate the revision and on or before the seventh day of March, return it to the mayor, who shall transmit it to the common council on or before the second Tuesday of March. Consideration by Common Council; Bonds: Sec. 4. The budget so transmitted by the mayor shall be consid ered by the common council, which may revise, alter, increase or decrease it, but shall not increase the total thereof so as to exceed the aggregate amount authorized by law to be raised by taxation. The council shall determine the amounts of money to be raised by taxation for the purposes of the several funds constituted as herein provided, and no money shall be raised by taxation for any purpose without the consent of the council, except for the payment of debts and liabilities theretofore duly and lawfully contracted, or for moneys otherwise required by law to be levied. It shall be the duty of the controller and all officers, commissioners, boards and departments to furnish to the mayor and common council such information as it may require for the proper consideration of the budget, and it shall for the purpose of securing such information, have the right to inspect all official books and papers of said officers, commissioners, boards or departments. Provision shall be made for public hearings on the budget before a committee of the council or before the entire council sitting as a committee of the whole. Such consideration of the budget shall be completed by the council not later than the second Tuesday of April in each year. The budget shall require for its adoption the votes of a majority of all members elected to the council. The council, by a majority vote of all members elected thereto, may, subject to the approval of the mayor, and action by the common council notwithstanding his veto, as herein provided, authorize the issue of bonds for the purpose of raising any part of the amount of such budget. Approval of Budget; Passage Over Veto: Sec. 5. On or before the third Tuesday of April the clerk of the common council shall transmit the budget to the mayor for his approval or rejection, and the mayor may approve or veto any part or item thereof: Provided, that he may not veto sums herein required to be approved to provide a sinking fund for the payment of bonds at maturity, required to pay serial bonds at maturity, or required to pay interest on bonds. The mayor shall, on or before the fourth Tuesday of April, return the budget to the council with his approval, or if he shall disapprove the whole or any item or items therein, with a statement of his reasons therefor. If the budget be disapproved, the council shall proceed to reconsider the vote by which the budget was passed, but if an item or items only are disapproved, the reconsideration shall be only as to such item or items. If, after such reconsideration, seven members shall agree to pass the budget, or such item or items, the same shall be of full force and effect. All votes of the council approving or disapproving any appropriation for any department, office, board or commission, or decreasing the amount thereof, or authorizing or disapproving of an issue of bonds shall be taken by yeas and nays and entered upon the record of its proceedings. Itemized Statement of Amounts to Be Raised: Sec. 6. After the mayor shall have approved the budget or the council shall have acted upon any part or item thereof which shall have been disapproved, the controller shall make an itemized statement of the amounts to be raised by taxation, to be known as the tax statement, and a similar statement for the issue of bonds, to be known as the bond statement, if an issue of bonds shall have been authorized in lieu of taxation. Each statement shall show the fund or purpose for which the amounts therein specified are to be raised, which statements after having been adopted in the form of a resolution or resolutions by a ma jority vote of all the members of the council shall be, respectively, the basis for the levy and collection of taxes and for the issue of bonds for the purposes therein named. The total amount of such tax statement shall be raised by taxation, but the total amount of the combined tax and bond statements shall not exceed two per cent of the assessed valuation of the city. The council shall cause to be levied and collected by general tax the amount of tax statement so approved, and may issue any bonds so authorized to be issued. All of such proceedings shall be completed on or before the first Tuesday in May in each fiscal year. Items in Budget: Sec. 7. It shall be unlawful for the council to create any expenditure as to items specifically disallowed in the budget, or to increase the amount of any item which has been reduced in the consideration of the budget. The word "item" as used in this chapter shall be deemed to mean specified sums paid for salaries, total of any amount authorized for any particular kind of labor, or the total of any amount authorized for any particular activity in any department. Board of Estimates: Sec. 8. There shall be for the purposes required by any law of the state a board of estimates consisting of the mayor, city clerk, city treasurer, controller and corporation counsel. Such board shall pass upon any appropriations required by law to have the approval of a board of estimates, and shall have the power to reduce any of said appropriations authorized by the council, but not to increase the same. Such appropriations when approved by the board, shall be returned thereby to the council, and the amount so approved by the board shall be included in either or both of the statements prescribed in section six hereof as the council may determine. The mayor and city clerk shall be ex-officio president and secretary of the board, respectively, and a record of the proceedings thereof shall be kept. All meetings and records of the board shall be public. A majority of the members of the board shall be a quorum for the transaction of business. NOTE Sec. 4. Act 65, of the Public Acts of 1919, provides that the annual budget of the Board of Education shall be prepared in the same way as the regular city budget and shall be submitted to and considered by the same Board or Officers. Consideration by Board of Estimates: Sec. 9. As soon as the council completes consideration of the budget the board of estimates shall consider such portion as is by law required to be approved by a board of estimates, and shall pass on the same and submit it to the council on or before the fourth Tuesday of April. Neither the council or the mayor shall have power to increase any portion of the budget reduced by the board of estimates. CHAPTER II. Assessments; Districts; Rolls: Section 1. All real and personal property within the city subject to taxation by the laws of this state shall be assessed at its true cash value by the board of assessors herein provided. Assessments shall be made according to assessment districts, the boundary lines of which shall conform to ward boundaries as established from time to time by the common council. There shall be an assessment roll in book form for each such district. All taxes upon personal property may be assessed in any district, whether the person assessed is a resident of such district or not. Description of Property Assessed: Sec. 2. In all assessments, the lands, tenements and subdivisions assessed shall be described by referring to the number and section of the lot and the name of the owner or occupant thereof, and if the number and section of any lot, or the name of the owner thereof can not be ascertained, then by such other sufficient description as the board of assessors may deem proper. If, by mistake or otherwise, any person may be improperly designated as the owner of any lot, tenement, or premises, such assessment or tax shall not for that cause be vitiated, but the same shall be a lien on such lot, tenement or premises, and collected as in other cases. If any lot or lots shall lie partly in two or more districts, the same shall be assessed in the district where the greater portion of said lot or lots is situated. Lists of Taxable Property: Sec. 3. The board of assessors shall have, as herein provided, power and authority to demand of every person owning or having charge as agent, or otherwise, of any taxable property, a list of such property, with such description as will enable the board to assess the same, which demand may be made in writing, and by delivering it to such person, or by leaving it at his place of residence, with some person of proper years and discretion, and if the person of whom such demand is made, shall not, within ten days thereafter, deliver to such board a list of the property in said district belonging to him or her, or under his or her charge, with a correct description of the same, or if he or she shall omit any such property in the list delivered, said board shall have power, and it shall be its duty, to assess such property, upon such knowledge or information as may be satisfactory to it, at cash value, and according to its best judgment and discretion. Notice; Complaints; Review; Delivery of Rolls: Sec. 4. Notice that the assessment rolls will be completed on the first day of April in each year shall be given as herein provided. Any person considering himself aggrieved by reason of any assessment, may make complaint either verbally or in writing, before the board of assessors, and on sufficient cause being shown by the affidavit of such person, by oral proof, or by other evidence, to the satisfaction of such board, it shall review the assessment complained of, and may alter or correct the same as to the person charged thereby, the property described therein, and the estimated value thereof. The concurrence of a majority of the board shall be sufficient to decide any question of altering or correcting any assessment complained of. The board, having completed the review and correction of said assessment rolls, shall sign, and on the |