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40 MUNICIPAL LAW.
and valuators as may bo lu-eessary. And such coiiiinissioiier, assessors
and valuators shall cijnstitute a "Board of Assessors," who shall possess all
the powers and perform the duties of assessors.
((/) The Council may also determine the number of collectors to be
appointed, and prescribe their duties.
(b) A commissioner, assessor, or collector, appointed in any city, need
not be appointed annually, but shall hold otHce at the pleasiu-e of the
Council.
(r) All notices resp(!ctin<^ assessment, usually given to the Clerk, shall,
in such city, be iriven to the Assessment Commis.sioner.
1 15. Appointment of Auditors. Subject to the sueceedinj;- section
as to Toronto, every Council shall, at the first meeting in each year after
being dul}' organized, appoint two auditors.
IT4». Disqualification. No one who at such time is, or during the
preceding year was, a member, clerk or treasurer of the Council, or at the
time of the appointment or (hu'ing the jireeeding year had, directly or
indirectly, a share or interest in any contract with or on behalf of the
corporation, except as auditor, shall be appointed.
111. Toronto City Auditors. The Council of the city of 'ioronto
shall appoint two auditors, who shall hold office during pleasure.
The Treasurer shall prepare in diiplicate, not later than the first day
of April in each yeai-, an abstract of the receipts and expenditures of the
city for the year ending .'Ust of J)ecembt!r preceding, and of the Jis-iets and
liabilities at that date, and submit the same to t'le auditors.
The Auditors shall audit the .same with Ihe Treasurer's books, and
report thereon together with a special report as to any expenditures made
contrary to law, and on or before the 1st day of May to transmit a copy of
the said abstract with their report thereon to the Seoretaiy of the Bureau
of Industries, Toi'onto, and file the other in the office of the Clerk, which
shall be open for inspection at any i-easonable hour l)y any individual of
the municipality, and who may, either by himself or his agent, make a
copy or extracts therefrom.
IIH. Changing Time for Appointing Auditors. The Council of
any municipality may pass a by-law for appointing its auditors in the
month of Novembei* or December, instead of at its first meeting after
or(i;anization, and while such by-law remains in force th(>y .shall be in each
and every year so apjjointed.
110. Duty of City Auditors. The Auditors for Toronto and other
cities, as in preceding section, .shall make monthly auilits, connnencing at
the end of January, and report upon all accounts affecting the nnuiici-
pality.
ISO. Permanent Auditors- The councils of any municipality may
ajipoint an auditor who shall daily, or otherwise as directetl by the Council,
examine! and re))ort and audit the accounts of the corporation, and who
shall perform such other duties as the Council may by by-law direct.