Local Finance in Japan in Relation to Imperial Finance

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The treasurer is commonly elected, because of the importance of having a particular official responsible for all financial acts. Orders for payment are drawn on the treasurer by the City Council, the chief officials of towns and villages, and some- times by the superintending administrative offices. He can in no case pay out money unless he receives such an order, The law also makes him responsible for examining the legitimacy of the order and thus he may refuse to honor it.
B. The Legislative
...audit. The treasurer has to render a completed account within three months after the fiscal year is over and send it together with the necessary documents includ- ing receipts and vouchers to the City Council, or chief officials of towns and villages as the case may be. They in turn must introduce it together with their opinion thereon for the approval of the Assemblies, and must report the action of the Assemblies to the superintending administrative office.
52 CHAPTER III.
The Problems of Local Finance in Japan and their Discussion.


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