Pennsylvania Act 1939-288 — DEFICITS, PAYMENT OF

Act text

DEFICITS, PAYMENT OF
                 Act of Jun. 21, 1939, P.L. 617, No. 288              Cl. 11
                                  AN ACT

     To authorize cities of the first class of this Commonwealth to
        provide for the payment of certain deficits and indebtedness,
        as herein defined, in equal annual installments of two
        million five hundred thousand dollars ($2,500,000); and to
        authorize the making of contracts, the drawing of warrants
        and the approval thereof, without appropriation, for the
        payment of such deficits and indebtedness, except as provided
        by this act; and to levy and fix the tax rate, and to make
        appropriations, and prepare and formulate the financial
        programs of such cities upon the basis of the discharge of
        deficits and indebtedness, in the manner provided by this
        act; requiring annual provision for payment of mandamus
        executions; and suspending and/or repealing inconsistent
        legislation.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  As used in this act, the word "deficits" shall
     mean all unfunded obligations of the city and county of
     Philadelphia remaining unpaid as of the thirty-first day of
     December, one thousand nine hundred and thirty-eight; other
     indebtedness payable out of the current funds, including
     indebtedness evidenced by outstanding writs of mandamus
     execution; but not including obligations due the sinking fund
     commission.
        Section 2.  Cities of the first class be, and they are hereby
     authorized and directed to pay the amount of deficits, as
     hereinabove defined, which have arisen, and which may arise, on
     or before the thirty-first day of December, one thousand nine
     hundred and thirty-eight, in equal, annual installments, during
     the year one thousand nine hundred and thirty-nine and
     succeeding years; and to provide, by appropriation, for the
     payment thereof during the said years. The council of said
     cities, in levying and fixing the tax rate, and in making
     appropriations, and in framing and formulating their annual
     financial programs or budgets, during the said years, shall not
     be required to provide for or include therein the amount of such
     deficits, as hereinabove defined, except as to two million five
     hundred thousand dollars ($2,500,000) for each year; and the
     city controller, in furnishing data for the preparation of the
     financial programs or budgets for said years, as required by
     law, shall take into account as a current liability of said
     cities by reason of such deficits to be discharged during each
     of said years, only the said two million five hundred thousand
     dollars ($2,500,000); and in countersigning and approving
     contracts and warrants, he is hereby duly authorized to approve
     and countersign the same, notwithstanding that no provision has
     been made by appropriation for the payment of the balance of the
     amounts of such accrued deficits; and contracts may be entered
     into and warrants drawn and issued by municipal authorities of
     such cities and duly approved by the city controller, although
     no appropriations have been made to discharge such deficits,
     except as herein provided: Provided, however, That all
     indebtedness, arising from writs of mandamus executions,
     incurred in accordance with law during the year one thousand
     nine hundred and thirty-nine or any subsequent year and not paid
     during such year, shall be included and certified as a current
     liability by the city controller in furnishing data for the
     preparation of the financial programs or budgets for the next
     succeeding year, and shall be provided for in the budget and tax
     levy for such next succeeding year.
        Section 3.  So much of article seventeen of the act, approved
     the twenty-fifth day of June, one thousand nine hundred and
     nineteen (Pamphlet Laws, five hundred eighty-one), entitled "An
     act for the better government of cities of the first class of
     this Commonwealth," and of all other parts of such act or acts
     inconsistent herewith, be and the same are suspended to the
     extent of such inconsistency, during the period for which the
     provisions of this act shall remain in effect; and the act,
     approved the twenty-fifth day of June, one thousand nine hundred
     and thirty-seven (Pamphlet Laws, two thousand sixty-one),
     entitled "An act to authorize cities of the first class of this
     Commonwealth to provide for the payment of certain deficits and
     indebtedness, as herein defined, in five equal annual
     installments; and to authorize the making of contracts, the
     drawing of warrants and the approval thereof, without
     appropriation, for the payment of such deficits and
     indebtedness, except as provided by this act; and to levy and
     fix the tax rate, and to make appropriations, and prepare and
     formulate the financial programs of such cities upon the basis
     of the discharge of such deficits and indebtedness, in the
     manner provided by this act; requiring annual provision for
     payment of mandamus executions; and suspending inconsistent
     legislation," is hereby repealed.
        Section 4.  It is hereby declared that the provisions of this
     act are severable one from another, and if, for any reason, any
     provision or part of this act is held by the court to be
     unconstitutional or invalid, for any reason, such decision of
     the court shall not affect or impair any of the remaining
     provisions or parts of this act. It is hereby declared as the
     legislative intent that this act would have been adopted had
     such provision or part hereof not been included herein.
        Section 5.  This act shall become effective immediately upon
     final enactment.