Civil orders and circulars

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Material Information

Title:
Civil orders and circulars
Physical Description:
v. : ; 20 cm.
Language:
English
Creator:
United States -- Army. -- Division of Cuba
Publisher:
s.n.
Place of Publication:
Havana
Creation Date:
1902

Subjects

Subjects / Keywords:
Politics and government -- Cuba -- 1899-1902   ( lcsh )
Genre:
serial   ( sobekcm )
Spatial Coverage:
Cuba

Notes

Language:
English and Spanish.
General Note:
Index: 1901-1902.

Record Information

Source Institution:
University of Florida
Rights Management:
All applicable rights reserved by the source institution and holding location.
Resource Identifier:
oclc - 228704913
lccn - 21006647
ocn228704913
Classification:
lcc - F1787 .C86x
System ID:
AA00009790:00006

Full Text

















This volume was donated to LLMC
to enrich its on-line offerings and
for purposes of long-term preservation by

University of Michigan Law Library















N9 106.

HEADQUARTERS DEPARTMENT OF CUBA,

Havana, April 16, 1902.

The Military Governor of Cuba, in view of the
coming change of government, directs tile publica-
tion of the following order:
I. Collectors of Customs, Collectors of Internal
Revenues and all other officers and agents (except post-
masters) collecting monies on behalf of the Military
Government on or before May 19th, 1902, shall on or
before that date deposit all such monies with, or to the
creditof, the Treasurer of Cuba, and render immediate-
ly thereafter final accounts to the Auditor for Cuba.
Accounting for disbursements after May 19th, 1902,
will be made to the Auditor for the Cuban Republic.
II. The Military Government will make allot-
ments in the usual manner for the payment of salaries
and current expenses up to and including the 19th of
May, 1902. Payments of salaries will be made to.
employes of the Military Government up to and
including May 19th, 1902, as heretofore, and by the
Cuban Government thereafter.
III. After payments have been made, disbursing
officers and agents of the Military Government having
funds in their possession shall immediately deposit
with, or to the credit of, the Treasurer of Cuba all
unincumbered balances; meaning balances against
which there are no outstanding liabilities. The Audi-
tor and the Treasurer for Cuba will be immediately
advised of the making of such deposits and of the
general and sub-heads of the appropriations of the
respective amounts under which the deposits are made,
and a report shall also be made to them of the outstand-
ing and unpaid checks. For the purpose of expediency,
197980






disbursing officers located outside of the City of Ha-
vana will use the telegraph, official mail copies of
their telegrams to immediately follow, and subsequent-
ly, the rendition of final accounts up to and including
May 19th, 1902.
IV. Officers and agents accountable for property
pertaining to the Military Government will account
for same in conformity with the foregoing instructions
as to money accounts.
H. L. SCOTT,
Adjutant General.

































V,,
















( Traducci6n.)


N 106.

CARTEL GENERAL, DEPARTAMENTO DE CUBA.

Habana, 16 de Abril de 1902.

El Gobernador Militar de Cuba, en vista del pr6-
ximo cambio de gobierno, ordena la publicaci6n de la
siguiente orden:
I. Los Administradores de Aduanas, los Admi-
nistradores de Rentas 6 Impuestos, y todos los demis
empleados y agents (con excepci6n, de los Adminis-
tradores de Correos), que recauden caudales por cuen-
ta del Gobierno Militar hasta el 19 de Mayo de 1902,
inclusive, depositaran n esa fecha si no antes todos
dichos caudales en powder del Tesorero de la Isla de Cu-
ba, 6 i su nombre, 6 inmediatamente despu6s rendirin
cuentas definitivas al Auditor de Cuba. Las cuentas de
los pagos que se hagan con posterioridad al 19 de Mayo
de 1902 se rendirAn al Auditor de la Repfiblica de
Cuba.
II. El Gobierno Militar harn las consignacio-
nes de la manera acostumbrada para el pago de los
sueldos.y de los gastos corrientes hasta el dia 19 de
Mayo de 1902 inclusive. A los empleados del Gobier-
no Military se les abonarAn sus sueldos hasta el 19 de
Mayo, de 1902, inclusive, como hasta ahora, y des-
pu6s de dicha fecha por el Gobierno de Cuba.
III. Despu6s de haberse hecho los pagos, los
Oficiales Pagadores, y los agents del Gobierno Militar
que tengan caudales en su poder depositarAn los saldos
liquidos, inmediatamente, en poder del Tesorero de
Cuba 6 a su nombre, es decir los saldos contra los
cuales no existan responsabilidades pendientes. In-
mediatamente, se darA part al Auditor de Cuba y







asi mismo, al Tesorero, de haberse hecho dichos dep6-
sitos y de los encabezamientos generals y titulos de las
consignaciones de las respectivas cantidades por que se
hagan los dep6sitos, asi como de los cheques pendien-
tes y no pagados. En obvio de tiempo, los Oficiales
Pagadores de servicio fuera de la ciudad de la Habana
se valdrAn del tel6grafo; remitiendo por correo inme-
diatamente copia official de sus telegramas y subse-
cuentemente se rendirAn las cuentas definitivas hasta
el dia 19 de Mayo inclusive de 1902.
IV. Los empleados y los agents responpables de
todas las pertenencias del Gobierno Militar darn
part de las mismas conform a la instrucciones que
preceden references a las cuentas de caudales.
El Ayudante General,
H. L. SCOTT.













N 107.


HEADQUARTERS DEPARTMENT OF CUBA,

Havana, April 18, 1902.

The Military Governor of Cuba directs the pub-
lication of the following order:

I.

The Cuban National Library is hereby transferred,
with its present personnel, to the Department of
Public Instruction.

II.

Upon the request and recommendation of the
Civil Governor of the Province of Santa Clara, Gene-
ral J. M. G6mez, and as an act of clemency incident to
the transfer of government, full and complete pardon
is granted to Casimiro Naya, former Mayor of Cama-
juani, and Gustavo Casanova, former Alcalde of Santo
Domingo, for offenses committed as Mayors, respective-
ly of Camajuani and Santo Domingo, in all that
pertains to misappropriation of public funds, in cases
now pending before the Courts, arid proceedings against
them are declared ended.
H. L. SCOTT,
Adjutait General.












( Traducci6n.)


N9 107.

CARTEL GENERAL, DEPARTAMENTO DE CUBA,

Habana, 18 de Abril de 1902.

El Gobernador Militar de Cuba ha tenido 4 bien
disponer la publicaci6n de la siguiente orden:

I.

Por la present se dispone la traslaci6n de la Bi-
blioteca Nacional Cubana, con el personal de que ac-
tualmente estA dotada, al Departamento de Instruc-
ci6n Pfblica.
II.

A solicited y propnesta del Gobernador Civil de
la Provincia de Santa Clara, General J. Il. G6mez, y
como un acto de gracia con motive del cambio del Go-
bierno, se indulta total y completamente a Casimira
Naya, que fu6 Alcalde de Camajuani, y A Gustavo Ca-
sanova, que fu6 Alcalde de Santo Domingo, de las pe-
nas correspondientes A delitos cometidos en el desem-
peilo de las Alcaldias de Camajuani y de Santo Do-
mingo respectivamente, por lo que respect a malver-
saci6n de caudales pfiblicos, en las causes pendientes
ante los Tribunales y se declara ultimado el procedi-
miento contra los mismos.
El Ayudante General,
If. L. SCOTT.











N9 108.


HEADQUARTERS DEPARTMENT OF CUBA,

Havana, April 18, 1902.

The Military Governor of Cuba directs the pub-
lication of the following order:

I.

Upon the recommendation of the Secretary of
Justice:
1. The Registries of Property of Santiago de Cu-
ba and Col6n, now of the second and third class res-
pectively, are hereby classified as, and given the rank
of, first and second class respectively.
2. Ten thousand ($10,000) dollars for the Re-
gistry of Santiago de Cuba and five thousand ($5,000)
dollars for the Registry of Col6n is fixed as the bond
for the discharge of the duties thereof.
3. The officers at present filling these offices shall,
from the publication of this Order, have the rank
assigned to said offices.
4. Should the enforcement of these provisions
be in conflict with any others existing, the latter are
revoked.
5. Article 2, Order N? 80, current series, these
Headquarters, is hereby revoked; therefore, Mr. Fran-
cisco Machado Ramos will reassume the office of Muni-
cipal Judge of Camajuani.

II.

Upon the recommendation of the Secretary of
Agriculture, Commerce and Industries:
1. It being impossible to determine at this time
the extent of the spawning grounds of fish in themari-
time belt existing under the jurisdiction of the Captain







of the port of Bataban6, the provisions contained in
Article V. Order No. 99, series 1900, these Head-
quarters, are hereby limited in said zone to the fishing
of the "Biajaiba" only.
2. The prohibited period referred to in said Order
shall commence on April 20th and end on May 20th
of each year. commencing with the current year,
during which period fishing of the 'Biajaiba" and
the transportation and sale thereof, is prohibited.
3. A fine of not less than twenty five dollars
($25.00) nor more than One hundred dollars ($100.00)
U. S. Currency shall be imposed for any violation of
this Order.

III.

Upon the recommendation of the Secretary of
Public Instruction:
Dr. Manuel G6mez de la AMaza y Jimnez is hereby
appointed Professor of Chair G, Institute of Pinar del
Rio.
H. L. SCOTT,
Adjutant General.












(Traducci6n.)


N? 108.

CUARTEL GENERAL, DEPARTAMENTO DE CUBA,

Ilabana, 18 de Abril de 1902.

El Gobernador Militar de Cuba ha tenido A bien
disponer la publicaci6u de la siguiente orden:

I.

A propuesta del Secretario de Justicia:
1. Los Registros de la Propiedad de Santiago de
Cuba y Col6n, que en la actualidad son, el 1? de 2"
clase y el 29 de 3. por la present se clasifican asignAn-
doles la categoria de 1V y 23 clase respectivamente.
2. Se asigna, al Registro de Santiago de Cuba
$10.000 y al de Col6n S5.000, como fianza para su
desempeiio.
3. Los funcionarios que hoy sirven los mencio-
nados Registros, adquiriran la categoria asignada a
6stos, desde la publicaci6n de esta Orden.
4. Quedan derogadas todas las disposiciones que
so opongan al cumplimiento de lo ordenado en la pre-
sente.
5. Se deja sin efecto el Articulo 2? de la Orden
nilmero 80, series corriente, de este Cuartel General, y
en su consecuencia el senior Francisco Machado Ramos,
volvera a desempefiar el cargo de Juez Municipal de
Camajuani.
II.

A propuesta del Secretario de Agricultura, Co-
mercio 6 Industria:
S1. No pudiendo senalarse en estos moments la
zona de los criaderos de toda clase de peces, en el lito-
ral maritino de la Capitania del puerto de Bataban6,






la prohibici6n que establece la disposici6n V de las
contenidas en la Orden NO 99, series de 1900, de este
Cuartel General, se limita por la present Orden, en
aquel litoral, a la pesca de la Biajaiba solamente.
2. La 6poca de la veda, A que dicha disposici6n
se refiere, principia el 20 de Abril y terminal el 20 de
Mayo de cada afio, comenzando por el actual; en cuyo
period de tiempo queda prohibida la pesca, acarreo y
venta de ]a Biajaiba.
3. Los infractores de esta Orden incurrirAn, por
cada infracci6n, en una multa no menor de veinte y
cinco pesos ($25), ni mayor de cien ($100), moneda
de los Estados Unidos.

III.

A propuesta del Secretario de Instrucci6n Pfblica:
Se nombra al Dr. Manuel G6mez de la Maza y Jim&-
nez, para desempefiar la CAtedra "G" del Instituto de
Pinal del Rio.
El Ayudante General,
H. L. SCOTT.













N? 109.


HEADQUARTERS DEPARTMENT OF CUBA,

Havana, April 18, 1902.

The Military Governor of Cuba directs the pub-
lication of the following permit, for the information
and guidance of all concerned:

HEADQUARTERS MILITARY GOVERNOR ISLAND OF CUBA.

Havana, Cuba, April 14, 1902.

PERMIT.

Subject to the provisions of Civil Orders number
two hundred and thirty one, dated October twenty
ninth, 1901, viz:

"N' 231."

"HEADQUARTERS DEPARTMENT OF CUBA,"

"Havana, October 29, 1901."
"The Military Governor of Cuba directs the publication the
'following order:"
"Mr. Tiburcio Castaileda y Triana'having presented to the
"Military Governor for approval an alleged concession obtained by
"purchase from Ovidio Giberga y Gali, granted by the Governor
"General of the Island on October 30, 1894, the Military Governor
"states that the United States makes no objection to this alleged
"concession by Spain nor to the terms nor conditions thereof, viz:"
"The installation of an electrical plant inethe city of Havana to
"furnish electric light to the same, provided said alleged grant was
"made pursuant to the law, authority and procedure of the laws of
"Spain in force in the territory to which the concession pertains at
"the time the granting was made."
"The questions of authority and procedure under Spanish law
"are to be determined by the courts of Cuba when inyolves! in cpses
"properly pending therein."





-0 2


"This Order is without prejudice to the rights of the municipal-
"ity under existing laws and without prejudice to the intervention
"by superior authority for the protection of public telephone and
"telegraph service and public interest."
"EDWARD CARPENTER,
1st. Lieut., Artillery Corps,
Aclinq Aide-de-Campj."
-the Military Governor of Cuba hereby authorizes
Mr. Tiburcio Castafieda y Triana to proceed with
the necessary construction work authorized by the
alleged concession therein referred to, under the
following conditions:
1. System employed. The three phase alternat-
ing current system of sixty (60) cycles, four thousand
(4000) volts, across the outside wires will be used.
2. Power house. The power house will be locat-
'ed in the block bounded by Animas, Oquendo, Sole-
dad and Virtudes streets. The general features of the
building as shown on drawing marked Exhibit A, one
(1) to seven (7) inclusive, will be satisfactory; the
building to be constructed with either a stone or
concrete front. No chimney projecting more than
two meters above the roof is to be allowed, and a
system of mechanical draft, practically as shown in
Sturtevant's "Mechanical Draft" must be employed.
Should this system prove unsuccessful in preventing
the escape of smoke, cinders or incombustible mater-
ial in such quantities as to seriously annoy the
adjacent residents, the concessionaire will be required
to use anthracite coal and to make the necessary
changes in the plant to allow its use. The building
must conform, in all other respects, to the Municipal
Ordinances of Construction, and the proper detailed
drawings must be submitted and the requisite permit
from the Municipality obtained before its construction
can be begun. The power house must be completed,
and the necessary machinery installed for furnishing
twenty thousand. (20,000) sixteen (16) candle-power
lights, or its equivalent, within two years from date
of this permit.
Pending the completion of the power house, plant
and complete installation within the limitations as to
time prescribed in this permit the concessionaire will
be allowed to purchase power from the Havana Electric







Railway Company at their power house, but all such
power must be distributed exclusively through the
ducts of the concessionaire.
3. i7o overhead wires to be used. No overhead
wires of any kind shall be installed in or across any of
the streets of the Municipality. They shall be placed
under ground, in the manner prescribed hereafter in
this Permit.
4. Time for construction. The concessionaire must
begin the work of installation of the system within
sixty days from the receipt of this permit, and shall
prosecute it at such a rate that within two years from
the date of this Pehmit he shall be prepared to furnish
and, then or at any time thereafter, he shall furnish
light or power to any block in the Zone marked num-
ber One (1) on the accompanying map, marked
Exhibit B, bounded by Galiano, Los Angeles, Corra-
les and Egido Streets, and the Gulf and Harbor, within
thirty days after request for said light or power,
provided there may be application for not less than
sixty (60) lights or equivalent power in said block;
and that within four years from the date of this
permit he shall be prepared to furnish and, then or at
any time thereafter, he shall furnish light and power
to any block in the City or suburbs of Vedado, Cerro
and Jesus del Monte outside of said Zone number One
(1), within thirty days after request for said light or
power, provided that there may be application for not
less than forty lights or equivalent power in said block,
and provided that said block is adjacent to a block
already supplied or is not distant more than two
hundred (200) meters from the calzadas of Jesus del
Monte or Cerro, or Ninth Street, Vedado, or from any
other street containing high tension current.
5. Permits for laying ducts. Permits for the laying
of the necessary ducts will be secured from time to
time from the Chief of the "Cuerpo de Comunicacio-
nes" or Chief of the Department to which this service
pertains, through the Chief Engineer of the City.
Such permission is hereby given for the location of
the high tension conduits required for immediate
installation, as shown on the accompanying map
marked "Plan showing location of high tension
conduits and manholes," Exhibit C.


-3-





-4--


6. Size and number of conduits. The ducts shall be
three (3) inches in diameter or three (3) inches square
in size, and the number in each high tension line of
conduit shall be not less than nine in mains, six in
sub-mains, and three in branches. Two ducts shall
be reserved for the use of the State and City in all
streets in which high tension ducts may be laid. It is
understood that these ducts will be used exclusively
for the State or City, and that the use of these ducts
for furnishing electric light, power, telephone or
telegraph service, to the City, by any corporation, firm
or individual, will not be allowed. One duct will be
reserved for the City or State in each and every service
distribution line whenever so directed.
7. Style of conduit and method of laying. Conduits
for high tension cables shall be standard multiple duct,
vitrified glazed tile, equal in every respect to that
manufactured by the American Vitrified Conduit
Company. Standard three and six foot lengths shall
be employed, of three, six and nine holes, as shown
on pages two, twelve and thirteen of catalogue of that
company (Exhibit D). Each line of conduit shall be
completely encased in concrete three (3) inches thick
(See page twenty one (21) of above catalogue), the
concrete being intended to hold the joints in perfect
alignment, to protect the conduits from picks of
workmen and exclude water, and is to be continuous
from manhole to manhole. As each joint of conduit is
laid and centered up with the one preceding it, by
means of dowel pins and mandrils, a piece of burlap
saturated with hot asphaltic cement, shall be wrapped
around the joint, making it absolutely water proof.
This process shall be repeated for every joint until a
manhole is reached, when the concrete around the top
and sides shall be filled in, leaving the trench open to
be filled in by the City Engineer Department.
The conduits shall be laid from manhole to
manhole with a minimum grade of three tenths of one
percent, and the top of the concrete covering the duct
shall, in all cases except where existing constructions
require it to be lower, be four (4) feet below the
finished grade of the gutters as established by the
Chief Engineer of the City, and the conduits shall
under no circumstances pass through any existing







sewer or drain. They shall in all cases be so located
as to avoid the necessity of changing their location
when the new sewers and drains are constructed. In
streets of a width of seven meters or greater between
curbs, this limit of depth may, at the discretion of
the Chief Engineer of the City, be reduced to three
feet. The concrete used in laying the conduits shall
be composed of one part Porland cement, three parts
sand and five parts of clean, hard, broken stone, free
from dirt, and one and one-half inches in greatest
diameter. The cement, sand and stone used shall be
equal in quality to that required by the specifications
for sewerage system and street paving of this City, the
sand being of the second class.
8. Ventilation. The underground system shall be
ventilated at all manholes by four inch cast iron pipes,
which shall extend one meter above the nearest roof
with the open end four meters from the nearest door
or window opening. These ventilators to be erected
in the court (patio), or let into a groove in the outer
wall of the house and plastered over. As this method
does not insure a positive circulation, the necessary
number of fans to secure such circulation must be
installed, this number being determined by the Chief
Engineer of the City.
9. Location of manholes. Manholes shall be placed,
at all cable junctions, and at intervals on conduit lines
of not to exceed four hundred (400) feet. The conces-
sionaire must submit detailed drawings showing exact
location, size and construction of each manhole, and
receive written permission from the Chief Engineer
before beginning work on same.
10. Manholes. Two classes of manholes shall be
built, i.e., transformer manholes and drawing-in man-
holes.
Transformer manholes shall be constructed sub-
stantially as shown on the plan entitled "Standard
Transformer Manholes," Exhibit E. The internal
dimensions shall be eight (8) feet long by four (4)
feet wide. The bottom of the manhole shall be not
less than six (6) feet below thefinished grade of the gut-
ter. In contracted places, the width may be reduced to
three (3) feet with the approval of the Chief Engineer
of the City. The transformers shall be banked in the







ends of these manholes, and ducts must enter at the
side in order to facilitate racking the cables, and to
allow for laying of new ducts in the future. All man-
holes shall be constructed with a layer of waterproofing
material between the inner and outer courses of brick,
as shown on the drawing. This shall consist of four
layers of asphalted burlap, or tar paper applied with
hot asphaltum. The outer course of brick shall be
hard burned brick, free from lime, equal to those
called for in the specifications for Sewerage System
and Street Paving of this City, laid with One (1) to
Three (3) cement mortar, and the inner course of
brick shall be standard salt glazed brick, joints to be
made with thin neat cement mortar. On top of the
brick structure short lengths of iron rails will be laid
transversely, completely covering the top of manhole
except the space occupied by the cast iron cover. The
space between the rails shall be filled with One (1) to
Three (3) cement mortar, or concrete 1, 3 and 5, 3-4
inch stone. The concrete for supporting the manhole
casting shall then be laid on the rails, the whole
brought up to the proper height and leveled off. The
manhole casting shall then be set in place and the
four layers of waterproofing material shall be brought
over the ends of the rails and past the flan-e of the
casting, and covered with a layer of cement concrete
1, 3 and 5, 3-4 inch stone, two'(2) inches thick. Iron
bars or rails shall be placed in the outer walls where-
ever necessary to give the required strength.
Manhole covers shall be of the round top, filled
type, the design to be approved in writing by the Chief
Engineer before any shall be used. A vitrified clay
drain pipe of minimum diameter of four (4) inches
shall be laid from each manhole, to be connected with
the proposed new sewers, and to be opened and closed
by a globe valve located in the manhole. If possible,
a second drain shall be placed leading to the existing
sewer.
Drawing-in manholes shall be large enough only
for drawing in the cables and making connections, and
will have inside dimensions four (4) feet in length by
four (4) feet in width, to be narrowed to three (3)
feet wherever the standard width cannot be obtained,
the inside surface of the bottom of the manhole to be
not less than five (5) feet seven (7) inches below the





- 7 -


finished grade of the street gutter. The waterproof
construction will be made the same as for transformer
manholes. The construction will be substantially the
same as shown on drawing entitled "Drawing-in MAan-
holes," Exhibit E. With the permission of the Chief
Engineer of the City, one or two small transformers
may be installed in the drawing-in manholes where
no low tension feeders exist.
It should be understood that any individual or
corporation who may at any time secure proper conces-
sion to lay conduits in the streets of the City for elec-
tric light and power or telephone purposes, may be
allowed to lay said ducts in the same trench, either
above or alongside of the conduits laid under this
permission, and to use the manholes constructed under
this permit, under proper regulations and the payment
of proper rental to be fixed by the authority having
power to grant such concession. In order to secure
proper data for fixing such rental, the present conces-
sionaire will be required to file with the Department of
Engineers all the necessary data to determine the cost
of the installation of said manholes. Any change or
modification of the present system which may be
necessary at the time of installation of such new
system, shall be made. The work shall be done by
the new concessionaire, by the present concessionaire,
or by the City Engineer, at the discretion of the latter,
the expense in any case being chargeable to the new
concessionaire.
11. Distribution. All transformer manholes shall
be considered as centers of distribution. Large cables
shall be run from the secondaries of the transformers
in ducts of vitrified glazed tile to tile or cast iron serv-
ice boxes, as shown on pages forty nine (49) to fifty
three (53) of the "American Vitrified Conduit Comp-
any," Exhibit D. These distribution ducts shall be
laid in a similar manner to the main conduit. The
depth below the gutter will be at least twenty four
(24) inches. Where especially authorized, distri-
buting cables may be carried in standard lap-welded
wrought iron pipes, with cast iron couplings, as shown
on page eighteen (18) of catalogue "For underground
tubing and materials," of the General Electric Com-
pany, Exhibit F,





-8-


The location of the distributing ducts must be ap-
proved in writing by the Chief Engineer of the City,
and permit received from him before their construction.
12. Center pole distribution. Whenever the nec-
essary permission can be obtained from the property
owners a mast will be erected in the court (patio) or
on the roof of a house situated as nearly as possible in
the center of the block, from which connections will
be made to all other houses in the block. Details of
this system are shown on the drawing entitled "De-
tails of Mast for Center Pole Distribution," Exhibit G.
13. Transformers. Transformers shall conform
to the specifications for standard oil insulated trans-
formers.
14. Lighting system. Two single phase static
transformers, twenty three hundred (2300) to one
hundred ten (110) volts, shall be used for lighting,
their primaries to be connected from phase number
one (1), two (2) or three (3), across to the neutral
wire from the armature of the star connected gener-
ator. The secondaries to be connected in series to
give two hundred twenty (220) volts. This will allow
current to be supplied to existing installations at one
hundred ten (110) volts, by connecting the lamps in
groups on each side of the neutral wire, and at the
same time gives the proper voltage for any new two
hundred twenty (220) volt lamps to be installed, which
can be connected across the outer wires.
15. Motors. One three phase or three (3) single
phase transformers shall be used for running power
motors, which may be three (3) phase induction mot-
ors where the starting torque is great, or synchronous
motors where the starting torque is small, but the
running load practically constant. Synchronous mot-
ors will be supplied with ammortiseur windings to get
up to synchronism when the current will be turned
on the armature. An equal subdivision of these two
types of alternating current power motors will be
sought, as it is advantageous to counteract the effect
of the induction motors which is to produce lagging
currents with the leading currents produced by the
synchronous motors, thereby keeping normal the phase
relations of voltage and current.






-9-


A separate cable shall be used for conveying cur-
rents for power purpose.
In no event will lamps be run from the same
transformer from which large motors take current.
16. Grounding. Neutral wires on all secondary
systems shall be grounded to eliminate the possibility
of getting a shock of more than one hundred ten (110)
volts.
17. Lamps, Cables, Wiring and Fixtures.
(a) Lamps, incandescent. Standard sixteen (16)
candle power incandescent lamps, Edison base, two
hundred twenty (220) volts and one hundred ten (110)
volts, will normally be used. Wherever a customer
may desire lamps of a specially high efficiency, the
"Lowatt" lamp will be furnished. (See the accom-
panying catalogue ofBernstein Electric Manufacturing
Company." "Lowatt," Exhibit H.) The "Nernst"
lamp will also be installed wherever desired by the
consumers. These lamps will also be used for out door
lights where desired, and where enclosed are lamps
are not desirable.
(b) Arc lamps. The series alternating current
arc lamps of the enclosed type will be used; four (4)
or six (6) and six (6) tenths (10ths) amperes,-seventy
(70) volts, normally equal in all respects to those
shown in the Catalogue of the Manhattan Arc Lamps,
-Exhibit I. The constant current transformers for
supplying these arc lamps are to be located in the
regular transformer manholes. Ornamental poles or
brackets for the support of these arc lamps, or the type
satisfactory to the Chief Engineer of the City, must be
used.
(c) Cables. Cables for high tension circuits shall
be three (3) conductor, paper insulated, lead covered
cables, each conductor to be made up of eighteen (18)
strands of number fourteen (14) copper wire, with a
combined sectional area of 73,922 4-10 circular mills
when each wire is laid out straight. The paper
insulation shall be one eighth (1-8) inch thick around
each conductor and one eighth (1-8) inch around outside
insulating jacket. Lead covering shall be 3-32" thick.
Total diameter of cable when completed not to exceed
1.52". The open spaces between conductors to be
filled with dry jute saturated with an insulating com-





- 10 -


pound to exclude air and moisture. The test pressure
between copper conductor and lead covering to be
eleven thousand (11,000) volts A. C. for one hour.
The insulating resistance of the cables after being laid
out, including joints, shall be two hundred (200) meg-
ohms per mile. If cables of other sizes are used, they
shall be equal in quality to that specified above. Ca-
bles for series are lighting shall be of the duplex lead
covered type, with equivalent thickness of insulation
and lead covering as that for the high tension
cables.
(d) Wiring and fixtures. Wiring and fixtures
shall conform in all respects to the rules of National
Board of Fire Underwriters, (see accompanying copy,
Exhibit J).
18. All the details of the work, methods of con-
struction, methods employed for protection of life and
property, both during construction and subsequent
operation, materials used, amount of street to be open-
ed, rate of progress, etc., must be carried out under
the direction and to the satisfaction of the Chief En-
gineer of the City of Havana; written permission must
be obtained from him for the construction work in
each block before beginning such.
19. The concessionaire shall deposi- with the
Paymaster of the Engineer Department each month
in -advance the necessary amount as determined by
the Chief Engineer of the City, to pay the following:
(a) The cost of inspection.
(b) The cost of repairing damages to sewers,
drains, water pipes and all public property, and of
the necessary changes or additions to same, the work
to be done by the Engineer Department.
(c) The cost of refilling all trenches and re-
placing the paving, the work to be done by the En-
gineer Department.
The concessionaire shall pay the cost of repairs to
or removing gas pipes whenever such repairs or re-
movals are made necessary by his works, and shall
pay for all damages to private property.
He shall be obliged to remove and properly re-
place any work not done to the satisfaction of the
Chief Engineer of the City. If such work is not begun





- 11 -


within fifteen (15) days from date of notification, it
shall be done by the Engineer Department and the
cost thereof charged to the concessionaire, and de-
ducted from his bond unless otherwise paid.
20. All materials taken up or uncovered shall
be thoroughly soaked with disinfectants to the satis-
faction of the Chief Engineer of the City. The disin-
fectants used shall be a solution of chloride of lime, in
the proportion of one pound of chloride of lime to
twenty (20) gallons of water.
21. Duration of concession. The duration of the
concession shall not exceed ninety nine (99) years,
at the end of which period it shall be left optional
with the Ayuntamiento to renew tho concession or
purchase the plant and system at an appraised value
to be fixed by experts according to existing law; this
limitation to be without prejudice to such rights as the
Municipality may have under the laws now existing
and as are especially set forth in Paragraph Twenty
Three (23) of this Permit, titled Annulment of the
concession.
22. Amount of bond and guaranty. The Munici-
pality shall require the owner of the concession to de-
posit sufficient bond for the faithful and proper execu-
tion of the work in accordance with the terms of this
Permit. Said bond shall be thirty thousand ($30,000)
dollars.
23. Annulment of the concession. This concession
shall be forfeited in case the concessionaire fails to
complete the construction of the power house and the
installation of the machinery within two years as
prescribed by Paragraph Two (2); or fails to begin
or prosecute the work of installation or to furnish
light and power as prescribed in Paragraph Four (4),
either for Zone number One (1), or for the rest of the
City and suburbs of Vedado, Cerro and Jesus del
Monte, outside of Zone number One (1), as prescribed
in said paragraph. It shall also be annuled for the
causes set forth in Articles Fifty Nine (59) and Six-
ty (60) of the Law of Public Works; also Articles
Twenty Eight (28), Twenty Nine (29), One hundred
Ten (110) and One hundred Eleven (111) of the Re-
gulations for the Execution of the Law of Public
Works, as immediately hereinafter follow:








((Art. 59. As a general rule, there shall appear in the ternis
((of every concession the following:
((First. The amount which shall be deposited by the conces-
"sionaire as a guaranty of the fulfillment of his engagements, which
((shall be from 3 to 5 percent of the estimate of the works.,
((Second. The time in which the work shall begin and end.)
((Third. The conditions for the establishment and for the use
((of the works, which in each case may be deemed convenient, in
((accordance with the laws.,
((Fourth. The cases of forfeiture and the consequences of this
((forfeiture.,
aArt. 60. The asking of subsidy after the said concession
(has been granted, shall be considered as a case of forfeiture of a
((concession included in Article 53. When by means of a law a sub-
,sidy or an aid with public funds in order to execute the work shall
((be granted, the subsidy or the aid shall not inure directly to the
((benefit of the former concessionaire, but only to that of the work
(itself, which shall be immediately submitted to public auction, in
((accordance with the provisions of this Law, concerning subsidized
( works.))
((Art. 28. In every concession, besides the technical conditions
((of the project for the execution of the work and those of the gen-
(eral ones which may be applicable, there shall govern other par-
((ticular conditions, in which shall be included the special ones which
(govern contracts of public works which may be considered proper,
according to the result of the proceedings; and there must appear
((among them the following:,
((First, The designation of the guaranty which the conces-
usionaire shall give in security for the fulfillment of his (o..I.I i.,r-
"This guaranty shall be from 3 to 5 per cent of the amount of the
estimate, and shall not be returned to the interested party until
((he has proved the construction of the works and the supply of mat -
(erials to the value of one-third at least of the total cost of the work,
(according to appraisement made by the Engineers in charge of the
superintendencece of the work, applying to those which may have
((been made the prices of the approved estimate. ,
(The guaranty in every case shall be made where contracted,
within the term of one month from the date of the granting of the
((concession, on the penalty of the loss by the concessionaire of all
(right,including that of the deposit, if this shall not have been done. )
((Second. The dates on which the concessionaire shall com-
(mence and complete the works, as well as the progress with which
(they shall be constructed in given periods, in order that they may
(be concluded within the time provided for.,
((Third. The schedule of rates which may have been approved
(for the use and profit of the works, as well as the basis for their
((application.
(Fourth. The time during which the concessionaire shall
((have the right to enjoy the proceeds of the rates referred to in the
(preceding article, which cannot exceed ninety-nine years.,
(Fifth. The cases of forfeiture of the concession.,
((Besides this,it must be seen that tie concession shall be granted
((without prejudice to the third party and saving private rights.))
(Art. 29. Every concession of this kind shall be forfeited if
((any of the special conditions designated in the preceding article


-13q-





- l9 -


(are not complied with, if the preservation of the works during
(their operation is not properly attended to, and if the operation is
((not carried on in accordance with the terms agreed upon.,
(The ease provided in Article 60 of the general Law of Public
(Works shall also be a case of forfeiture.,
(The declaration of forfeiture shall be made by the Colonial
(Department, after proceedings in which there shall be heard the
(concessionaire, the Consulting Board of Roads, Canals, and Ports,
(and the Colonial Department of the Council of State. From this
(decision the interested party may appeal by means of the admin-
(istrative jurisdiction of contests.)
(Art. 110. When the concession is granted, the concessionaire
shall deposit from 3 to 5 per cent of the amount of the approved
(estimate, and proceed to the execution of the works under the
"immediate inspection of the technical officials of the Municipality,
(and the superior inspecttfo of the State Engineers.,
((Art. 111. The concession shall be forfeited in the cases
((provided in the stipulated provisions, and shall thus be declared
(in a proper case by the Municipal Council, after proceedings in
((which the interested party shall be heard, and with a right of
((appeal to the Goi error in the same manner as is provided for in
((Article 109.,
((After the Governmental proceedings have been exhausted,
(the concessionaire shall reserve the right to appeal from the
(declaration of forfeiture of the concession, by administrative
(litigation.))
(When the forfeiture is finally declared, th5 consequences shall
("be the same as those provided for by chapter 2 of these Regulations
"for similar works in charge of the State, it being understood that
"the appraisal of the works executed, to which Article 30 refers,
(shall be made by the expert employees of the Municipal Council,
(the approval of the Governor being necessary in the same manner
"as for projects of municipal works.n
24. The concessionaire will be required to furn-
ish, without charge, the light, and power for electric
fans required in the municipal building of the Ayun-
tamiento.
25. The concessionaire will be taxed as required
by the State for "Compafiias An6nimas."
26. The concessionaire shall hold the Municipal-
ity and State harmless against all claims for such
extra work on the part of the contractor for the sewer
system and street paving of the city as may be absolute-
ly necessary and proved to be caused by the presence
of the subways in the streets.
27. The concessionaire shall hold the Municipal-
ity and State harmless for any claims for damages due
to the construction of the work or subsequent opera-
tioh of the system.





14 -

28. All the permits or approvals herein required
to be secured from the Chief Engineer of the City shall
be in writing.
29. The right is reserved to make such altera-
tions or modifications of this permit from time to time
as the public necessity may require, or to order such
reasonable changes or improvements in any part of
the system which, on account of new improvements
or discoveries and improved methods may be required
to improve the same. -Leonard tVood, Military Governor
of Cuba.
H. L. SCOTT,
Adjutant General.

N.B. The documents referred to in this permit
as Exhibits A to J, are on file in the office of the Chief
Engineer of the City of Havana.













(Traducci6n.)


N? 109.

CARTEL GENERAL, DEPARTAMENTO DE CUBA,

Habana, 18 de Abril de 1902.

El Gobernador Militar de Cuba ha tenido a bien
disponer la publicaci6n del siguiente permiso, para
conocimiento y guia de todos aquellos a quienes cotn-
cierne:

CARTEL GENERAL, GOBIERNO MILITARY DE LA
ISLA DE CUBA.

Habana, Cuba, 14 de Abril de 1902.

PER MISO

Con sujeci6n a las disposiciones de la Orden Civil
NO 231, de 29 do Octubre do 1901, a saber:

(Traducci6n.)

"N' 231,

CARTELL GENERAL, DEPARTAMENTO DE CUBA,),
HI-abana, 29 de Octubre de 1901.)n
,El Gobernador Militar de Cuba ha tenido b hien disponer la
( puhlicaci6n de la siguiente orden:
((Habiendo presentado el senior Tiburcio Castafieda y Triana i
"la aprobaoi6n del Gobierno Militar la que alega ser una concesi6n
"que por compra obtuvo del senior Ovidio Giberga y Gali, otorgada
"por el Gobernador General de la Isla en 30 de Octubre de 1894, el
"Gobernador Militar significa que los Estados Unidos en nada se
"oponen A la que se alega ser una concesi6n por parte de Espafia,
fni a los tfrminos y condiciones que contiene, a saber:,)
-*La instalaci6n de una plant el6ctrica en la ciudad de la Ha-
)ibana para surtir 6sta de luz eldctrica, sieinpre que la alegada poi~






- 16 -


acesi6n hubiese sido otorgada por autoridad competent y de con-
aformidad con las leyes espafiolas y procedimientos vigentes en la
((fecha de su otorgamiento en el territorio a que correspondiere la
(concesi6n. )
(Las cuestiones quo surjan sobre competencia 6 procedimientos
useguidos bajo las leyes espaflolas serin resueltas por los Tribunales
(de Cuba cuando tales cuestiones ocurran en casos de que propia-
(inente conozcan.))
((La present ordeu en nada afecta los derechos que correspon-
(dan al Municipio con sujeci6n a las leyes vigentes, ni los de
(intervenci6n de la Autoridad Superior para la protecci6n de los
aservicios pdblicos de tel6fonos y tel6grafos, y el interns pdblico.n
(El Ayudante de Campo Interino,
EDWARD CARPENTER,
lcr. Teniente del Cuerpo de Artilleria.)

-el Gobernador Militar de Cuba autoriza Dor la pre-
sente al senior Tiburcio Castanieda y Triana para quo
proceda i los trabajos necesarios de construcci6n auto-
rizados por la mencionada concesi6n que se alega, bajo
las condiciones siguientes:
1. Sistema empleado. So emplearA en los cables
exteriores cl sistema de corriente alternative trifaisica
de 60 ciclos, 4000 volts.
2. Casa de Miiquinas. La Casa de MAquinas se si-
tuara en Ia manzana comprendida entire las calls de
Animas, Oquendo, Soledad y Virtudes. Seaceptan los
detalles generals del edificio que so muestran en el di-
bujo marcado Documento A, 1 A 7 inclusive; la fachada
del edificio sera construida de piedra 6 cemento. No so
permitirA ninguna chimenea que so elevemasde dos me-
tros sobre el tejado, y dcbern emplearse el sistema de
tiro mecanico, tal como se ensefia practicamente en el
libro de Sturtevant "Mechanical Draft."' Si no bastase
este sistema para evitar el scape de humo, cenizas 6
material incombustible, en tales cantidades que moles-
ten seriamente los vecinos, se exigira al concesionario
que use el carbon de antracita y que haga en la casa
de m aquinas los cambios necesarios para permitir su
uso. El edificio debe sujetarse, en todos los demis
particulares, A las Ordenanzas Municipales de Cons-
trucci6n, y tendrAn que presentarse los pianos detalla-
dos y obtenerse el correspondiente permiso del Ayun-
tamiento, antes de empezar su construcci6n. La casa
de maquinas debe estar lista 6 instalada la maquinaria
para suministrar 20,000 luces de 16 bujias, 6 su equi-





- 17 -


valente, en el termino de dos aiios, a contar desde la
fecha de este permiso.
Mientras se construya la casa de maquinas, la
plant y la instalaci6n complete dentro de los limits
prescritos en este permiso, se permitird al concesiona-
rio comprar fuerzaelectrica de la "Havana Electric
Railway Company" en su Casa de Maquinas, pero to-
da la fuerza que se compare debe distribuirse exclusi-
vamente en los conductos del concesionario.
3. No se empleardn cables a;reos. No se instalarAn
cables a6reos de ninguna clase en ninguna calle de la
Municipalidad. Los cables se pondran bajo tierra, de
la manera que se prescribe mas adelante en este per-
miso.
4. Tiempo para la construcci6n. El concesionario
debera empezar los trabajos de instalaci6n dentro de
los sesenta dias a contar del recibo de este permiso,
y lo llevarA a cabo de.tal suerte que en el termino de
dos afios a contar desde la fecha de este permiso, est6
preparado para suministrar luz y.fuerza motriz a cual-
quier manzana comprendida en la Zona nimero 1 del
adjunto mapa, marcado Documento B, limitada por
las calls de Galiano, Los Angeles, Corrales y Egido,
y el Golfo y Bahia, y en esa fecha 6 en cualquier
tiempo posterior debera, suministrar dicha luz y fuer-
za motriz a los treinta dias de solicitada, siempre que
dicha solicitud no sea por menos de sesenta luces 6
fuerza equivalent, en dicha manzana; y en el t6rmino
de cuatro aiios a contar de la fecha de este permiso,
debera estar preparado para suministrar, debiendo
hacerlo en esa fecha 6 en cualquier tiempo posterior,
luz y fuerza motriz A cualquier manzana de la ciudad
6 suburbios, el Vedado, Cerro' y Jesfis del Monte,
fuera de dicha zona nfimero 1, a los 30 dias de solici-
tarse dicha luz 6 fuerza motriz, siempre que la solici-
tud no sea por menos de 40 luces 6 fuerza equivalent
en dicha manzana, 6 que dicha manzana est6 conti-
gua A otra ya alumbrada, 6 no est6 a una distancia
mayor de doscientos metros de las calzadas de Jesis
del Monte 6 Cerro, calle 9 del Vedado, fi otra calle por
donde pase ]a corriente de alta tension.
5. Permisos para colocar los conductos. Los permi-
sos para la colocaci6n de los conductor necesarios se
obtendrAn peri6dicamente del Jefe del aCuerpo de Co-





- 18 -


municaciones)) 6 del Jefe del Departamento a que per-
tenezca este servicio, por medio del Ingeniero Jefe de
la Ciudad. Por el present se autoriza la colocaci6n de
los conductos de alta tension que sean necesarios para
una instalaci6n inmediata, tal como se muestra en el
mapa adjunto denominado ((Plano que muestra la si-
tuaci6n de los conductos de alta tension y registros.,
-Documento C.
6. Tamai-o y nwmero de conductos. Los conductos
tendran un diametro de tres (3) pulgadas 6 un tamaflo
de tres (3) pulgadas cuadradas, y el nfimero que de
ellos habrA en cada line de conductos de alta tensi6n
no sera menor de nueve en las principles, de seis en
las secundarias, y de tres en las derivaciones. Se re-
servaran dos conductos para el uso del Estado y Mu-
nicipio, en todas las calls donde se establezcan con-
ductos de alta tension. Se entiende que estos conductos
seran del uso exclusive del Estado 6 Ayuntamiento, y
que no se pcrmitira A ninguna compafiia, raz6n social
6 individuo el empleo de ellos para suministrar luz
elctrica, fuerza motriz 6 servicio telegrAfico 6 telef6-
nico a la poblaci6n. Se reservarA un conduct para el
Municipio 6 Estado en cada una 6 en todas las lines
de distribuci6n de servicio, siempre que asi se dis-
ponga.
7. Clase de conductos y mRtodo de colocaci6n. Los
conductos para los cables de alta tension serin del
sistema mfiltiple ' nizada, iguales en todo a los fabricados por la ((Ameri-
can Vitrified Conduit Company.)) Se emplearAn conduc-
tos ( y nueve agujeros, como sc muestra en las piginas 2, 12
y 13 del CatAlogo de csa Compailia (Documcnto D.)
Cada line de conductos star: completamente enca-
jonada en ((concrete)) de tres (3) pulgadas de espesor,
vasee la pigina veinte y una (21) del Cathlogo men-
cionado); el c complete alineaci6n, para proteger los conductos, de
los picos de los trabajadores y excluir el agua, y ha de
ser continue, de registro (man-hole) a registro (man-
hole). A media que se coloque y alinee la uni6n
de un conduct con la que le precede, por medio de
planchuelas de uni6n y mandriles, se envolveri un
pedazo de burlcte saturado de cement asfAltico ca-





- 19 -


liente alrededor de la juntura, para hacerla absoluta-
mente impermeable. Este procedimiento se repetira
en cada uni6n hasta que se llegue a un registro, y en-
tonces se rellenara con cemento alrededor de la parte
superior y de los lados, dejando abierta la zanja para
ser rellenada por el Departamento de Ingenieros de la
Ciudad.
Los conductos se colocaran de registro A registro,
con una pendiente minima de tres d6cimas de uno por
ciento, y la part alta del "concrete" que cubra el con-
ducto deber` estar, en todos los casos, except cuando
construcciones que ya existan hagan necesario ir mhs
bajo, a cuatro (4) pies debajo del borde superior del
pavimiento de la calle, (the finished grade of the gutter)
segfn se establece por el Ingeniero Jefe de la Ciudad,
y los conductos no pasarin en ningfn caso a trav6s de
una alcantarilla 6 desague que actualmente exista.
En todos los casos, los conductos so colocarhn de
suerte que no haya necesidad de cambiarlos cuando se
construyan las nuevas alcantarillas y desagues. En
calls de una anchura de siete metros 6 mas entire el
cont6n 6 bordes de las aceras, podra reducirse este
limited de profundidad i tres pies, A discreci6n del In-
geniero Jefe de la Ciudad. El "concrete" que se.usarh
al colocar los conductos, estara compuesto de una par-
te de cemento Portland, tres parties de arena y cinco
parties de piedra partida, limpia y dura, limpia de ba-
sura, y de no mayor diametro que una (1) pulgada y
media. El cemento, arena y piedra que so emplee se-
ra igual en calidad al que se exije en las condiciones
para el alcantarillado y pavimentaci6n de esta Ciudad,
siendo la arena de segunda clase.
8. Ventilaci6n. El sistema subterrAneo se venti-
lara, en todos los registros (man-holes), por medio de
tubos do hierro fundido de cuatro (4) pulgadas, que se
extenderan at un metro por encima del tejado mas
pr6ximo, con la abertura t cuatro metros de la puerta
6 ventana mas pr6xima. Estos ventiladores se erigi-
rAn en el patio 6 dentro de una escotadura practicada
en la part exterior de la casa, y que se cubrira con
yeso. Como este sistema no asegura una ventilaci6n
complete, s. instalarit el nfmero de abanicos necesa-
rios para asegurarla, cuyo nfmero se determinara por
el Ingeniero Jefe de la Ciudad.





-- 20 -


9. Situaci6a de los Registros. Se colocaran regis-
tros en todas las unions de cables, A intervals de
las lines de conductos que no excedan de 400 pi6s.
El concesionario debe presenter pianos detallados mos-
trando el sitio exacto, tamailo y construcci6n de cada
registro, y recibirA autorizaci6n por escrito del Inge-
niero Jefe, antes de comenzar cl trabajo en los mismos.
10. Registros. Se construirAn dos classes de re-
gistros, i. e., registros para transformadores y registros
de uniOn.
Los registros para transformadores se construirAn
tal como se muestra en el plano titulado ( registro para transformadoresn, Documento E. Las
dimensions interiores serAn 8 pi6s de largo por 4 pi6s
de ancho.. El fondo del registro no deber4 estar a me-
nor profundidad de seis pi6s bajo el borde superior del
pavimento de la calle. En sitios estrechos puede re-
ducirse la anchura 4 tries (3) pies, con la aprobaci6n
del Ingeniero Jefe de la ciudad. Los transformado-
res se colocaran en los extremes de estos registros, y
los conductos deben entrar por los lados para facilitar
el movimiento de los cables y permitir la colocaci6n
de nuevos conductos en lo future. Todos los regis-
tros deberin construirse con una capa de material im-
permeable entire las hileras interior y exterior de ladri-
llos, como se muestra en el plano. Este material so
compondra de cuatro capas de burlete asfaltado 6 pa-
pel alquitranado aplicado con asfalto ealiente. La hi-
lera exterior de ladrillos sera de ladrillos'duros quema-
dos, sin cal, 6 iguales a los que se exijen en las condi-
ciones para el alcantarillado y pavimentaci6n de esta
ciudad, colocados con mortero de cemento de 1 A 3;
la hilera interior estarA compuesta de ladrillos "stan-
dard" salados, barnizados, y ]as unions se haran con
mortero fino de cemento. Encima de la estructura de
ladrillo se colocaran transversalmente cortos railes de
hierro, para que cubran completamente la parte alta del
registro, exceptuando el espacio ocupado por la cubierta
de hierro fundido. El espacio entree los railes se rellenara
con mortero de cemento 1 3, 6 "concrete" 1, 3 y 5, y
piedra d de pulgada. El "concrete" que ha de sopor-
tar la parte de fundicion del registro, se extenderA
entonces sobre los railes, y poni6ndose todo a la altu-
ra debida y nivelada. La parte de fundici6n del regis-





- 21 -


tro se colocara entonces en su lugar y las cuatro capas
del material impermeable serin traidas sobre los ex-
tremos de los railes y sobre el borde de la pieza de
fundici6n, y se cubririn con una capa de dos (2) pul-
gadas de espesor hecha con "concrete" de cemento de
1, 3 y 5, y piedra de 3 depulgada. Se pondrAn barras
de hierro 6 railes en las paredes exteriores, donde sea
necesario, para obtener la fuerza que se requiera.
Las tapas de los registros serin redondas, tipo
exacto, y el modelo tiene que ser aprobado por escrito
por el Ingeniero Jefe antes de que puedan usarse.
Una caileria de barro vitrificado de un minimum de
cuatro (4) pulgadas-de diAmetro se colocarn desde
cada registro para unirse con las nuqvas alcantarillas
en proyecto, y se abrira y cerrarn por una valvula de
globo que se colocara en el registro. Si es possible, se
colocara un segundo drenaje que conduzca a la cloaca
actual.
Los registros de uni6n seran suficientemente
grande solo para recoger los cables y hacer los empal-
mes, y sus dimensions interioies seran cuatro (4)
pies de longitud por cuatro (4) pies de ancho, que po-
drA reducirse A tres (3) pies cuando no se pueda ob-
tener aquella media; la superficie interior del fondo
del registro ha de estar n una profundidad que no sea
menor de cinco (5) pies, site (7) pulgadas bajo el border
superior del pavimento de la calle. La construcci6n im-
permeable sera hecha de la misma manera que para los
registros de transformadores. La construcci6n sera
sustancialmente la misma quo se muestra en el piano
titulado ( permiso del Ingeniero Jefe de la ciudad podrAn insta-
larse uno 6 dos transformadores pequefnos en los re-
gistros de uni6n, donde no haya cables el6ctricos de
baja tension.
So entenderA que cualquier individuo 6 compaiia
que pueda en cualquier tiempo obtener una concesi6n
legal para establecer couductos en las calls de la ciu-
dad para alumbrado el4ctrico, fuerza motriz, 6 servi-
cio telef6nico, ser autorizado para poner dichos
conductos en la misma zanja, bien arriba 6 para-
lelamente a los conductos que se establecen bajo ese
permiso, y podr~ usar los registros construidos bajo
esta autorizaci6n, bajo las condiciones debidas y cl





- 22 -


pago de una renta adecuada, que serA fijada por la
autoridad que tenga atribuciones para conceder tal
concesi6n. Con el fin de reunir datos adecuados para
fijar dicha renta, el present concesionario tendrA que
presentar en el Departamento de Ingenieros los datos
necesarios para determinar el costo de la instalaci6n
de dichos registros. Se llevara h cabo cualquier cam-
bio 6 modificaci6n del present sistema que pueda ser
necesario al tiempo de instalar esa nueva plant. El
trabajo se harA por el nuevo coucesionario, por el ac-
tual concesionario, 6 por el Ingeniero Jefe, A discre-
ci6n del fltimo, y los gastos, en cualquier caso, seran
de cuenta del nuevo concesionario.
11. Distribuci6n. Todos los registros para trans-
formadores se considerarAn como centros de distribu-
ci6n. Los cables grades se tenderan desde las secun-
darias de los transformadores en conductos de teja
vitrificada, barnizada, i las cajas de servicio de teja 6
hierro fundido, como se muestra en las piginas cua-
renta y nueve (49) A cincuenta y tres (53) de la ( rican Vitrified Conduit Company,)) Documento D. Es-
tos conductos de distribuci6n se tenderan de una ma-
nera semejante al conduct principal. La profundidad
1A contar del borde superior del pavimento sera de vein-
te y cuatro (24) pulgadas por lo menos. Mediante es-
pecial autorizaci6n, los cables de distribuci6n se Ileva-
rAn en tubos de hierro fundido, como se muestra en la
pagina diez y ocho (18) del catilogo ( subterrAnea y Materiales, de la ((General Electric Com-
pany)), Documento F.
La situaci6n de los conductos de distribuci6n ha
de ser aprobada por escrito por el Ingenicro Jefe de la
ciudad, y se empezarAn los trabajos de construcci6n
despues que se haya recibido su permiso.
12. Columna central de distribuci6n. Cuando se
obtenga el necesario permiso de los duefos de fincas se
podrai erigir una column en el patio 6 en el tejado de
una casa, colocAndola lo mis cerca possible del centro de
la manzana, y desde el cual se harn los empalmes con
las demAs casas de la manzana. Los detalles de este
sistema se muestran en el dibujo denominado ((Deta-
lies de una column central de distribuci6n,)) Docu-
mento G.
13. Transformadores. Los transformadores se





- 23 -


ajustar6n 6 las especificaciones para los transformado-
res aislados de petr61eo "standard."
14. Sistema de alumnrado. Dos transformadores
unifasicos estUticos, de dos mil trescientos (2300) a
ciento diez (110) volts serAn empleados para elalum-
brado; sus primaries se unirin desde la fase nftmero
uno (1), dos (2) 6 tres (3), A trav6s del alambre neutral
de la armadura del generador conectado. Las secun-
darias se uniran en series para dar doscientos veinte
(220) volts. Esto permitira el suministro de corriente
a las instalaciones actuales 6 ciento diez (110) volts
uniendo las limparas en grupos a cado lado del alam-
bre neutral, y al misrpo tiempo da el debido voltage
para cualesquiera nuevas lamparas de doscientos vein-
to (220) volts que se instalen, que pueden unirse a
trav6s de los alambres exteriores.
15. Motores. Un transformador trifisico 6 tres
(3) transformadores unifasicos podran emplearse para
trabajar motors de fuerza, que pueden ser motors
trifasicos de inducci6n donde sea grande la tuerca de
salida, 6 motors sincr6nomos donde la tuerca de sali-
da sea pequena, pero la carga sera prActicamente
constant. Los motors sincr6nomog se proveerAn
con rotaciones amortizadoras para legar al sincronis-
mo en el moment en que la corriente vuelva en la
armadura. Se buscarA una subdivision igual de estos
dos tipos de motors de fuerza de corriente alterna,
por ser ventajoso contrarrestar el efecto de los moto,
res de inducci6n, que es producer tardias corrientes
con las corrientes principles producidas por los mo-
tores sincr6nomos, manteniendo asi normales las rela-
ciones fasicas del voltaje y de la corriente.
Un cable separado se empleara para conducir lis
corrientes destinadas a fuerza motriz.
Bajo ningin concept se dara corriente para lim-
paras del mismo transformador de donde toman co-
rriente los grandes motors.
16. Conexi6n con la tierra. Los alambres neutra-
les de todos los sistemas secundarios se pondrAn en
conexi6n con la tierra para evitar la posibilidad de
recibir una conmoci6n de mAs de ciento diez (110)
volts.
17. Limparas, cables, alambres y aparatos.
(a) Lamparas incandescentes. Las lAmpara





- 24 -


"standard" incandescentes de diez y seis (16) bujias,
base Edison, de doscientos veinte (220) volts y ciento
diez (110) volts, seran las que se emplearan nor-
malmente. Cuando un abonado desee lamparas de
una especial alta eficiencia, se suministrara la lAmpara
"Lowatt." (VWase el adjunto cathlogo de la ''Berns-
tein Electric Manufacturing Company." "Lowatt."
Documento H.) La lAmpara "Nernst" se instalara
tambi6n, si lo desean los consumidores. Dichas Ilm-
paras tambien se usaran para el alumbrado exterior
si se desea, y donde no se quieran las lamparas de
arco.
(b) Arcos. La series de lamparas de arco de
corriente alterna del modelo adjunto, podrin emplear-
se: cuatro (4) 6 seis (6) y seis d6cimos (6-10) amperes,
setenta volts (70), normalmente igual en todo caso h las
que muestran el catalog de "Manhattan Arc Lamps,"
Documento I. Los transformadores de corriente conti-
nua para estas lamparas de arco se situarAn en los re-
gistros de transformadores ordinarios. Se usaran postes
de ornamento 6 brazos para sostener dichas himparas
de arco, 6 un modelo que satisfaga al Ingeniero Jefe.
(c) Cables. Los cables para los circuitos de alta
tension serAn de tres (3) conductors, aislados con pa-
pel y cubiertos de plomo, y cada conductor se com-
pondra de diez y ocho (18) hilos de alambre de cobre
nfmero (14), con un area de secci6n combinada de
73,922 4-10 circulars cuando cada uno de los alam-
bres estA extendido. El aislamiento de papel serA de
un octavo de pulgada (1) de espesor alrededor de
cada conductor, y de un octavo de pulgada (1) alre-
dedor de la cubierta aisladora exterior. La cubierta
de plomo tendra un espesor de 3-32". El diametro to-
tal del cable complete no ha de exceder una y cincuenta
y dos cent6simas de pulgada. Los espacios abiertos
entiree los conductors han de rellenarse con cAfiamo
seco saturado con una composici6n aisladora, para
excluir el aire y la humedad. La prueba de ]a
presi6n entire el conductor de cobre y la cubierta
de plomo ha de ser once mil (11,000) volts A. C. por
una hora. La resistencia aisladora de los cables des-
pues de colocados, incluyendo las unions, debera ser
doscientos (200) meghoms por milla. Si se emplean
cables de otros tamafios, tendrAn que ser iguales en





- 25 -


calidad A los que se detallan arriba. Los cables para
seriesde alumbrado de arco serAn del modelo "du-
plex," de cubierta de plomo con un espesor equivalent
de aislamiento y cubierta de plomo igual al de los ca-
bles de alta tension.
(d) Alambres y aparatos. Los alambres y apa-
ratos se sujetarAn en todo caso A las reglas del
((National Board of Fire Underwriters.n (VWase la co-
pia que se acompaila, Documento J.)
18. Todos los detalles del trabajo, m6todos de
construcci6n, m6todos empleados para la protecci6n
de las vidas y propiedades, lo mismo durante el perio-
do de construcci6n q-ue en la explotaci6n, materials
empleados, parte de calle que se va A abrir, rapidez en
el trabajo, etc., deben ejecutarse bajo la direcci6n y
A satisfacci6n del Ingeniero Jefe de la Ciudad de la
Habana, y se ha de obtener de 61 permiso por escrito
para el trabajo de construcci6n en cada manzana, an-
tes de proceder a su ejecuci6n.
19. El concesionario depositary en manos del
Pagador del Departamento de Ingenieros, todos los
meses, por adelantado, la suma necesaria que deter-
mine el Ingeniero Jefe de la Ciudad para pagar lo si-
guieute:
(a) El coste de inspecci6n.
(b) El coste de reparar los dailos causados A las
alcantarillas, desagues, tuberias de agna y a toda la
propiedad pfiblica, y de los cambios necesarios 6 adi-
ciones a los mismos, haci6ndose el trabajo por el De-
partamento de Ingenieros.
(c) El cost de rellenar todas las zanjas y de
volver A colocar el pavimento, haci6ndose este trabajo
por el )epartamento de Ingenieros.
El concesionario pagara el coste de composer 6
mudar las tuberias del gas, cuando tales reparaciones
6 cambios se hayan hecho necesarios por sus trabajos,
y pagara todos los danos causados a la propiedad pri-
vada.
Estara obligado A cambiar y rehacer cualquier
trabajo que no haya sido hecho a satisfacci6n del In-
geniero Jefe de la ciudad.-Si dicho trabajo no se
hace dentro de quince (15) dias despu6s de la notifi-
caci6n, sera hecho por el Departamento de Ingenieros,





- 26 -


por cuenta del concesionario, deduci6ndolo de su
fianza a menos que no lo satisfaga de otra suerte.
20. Todos los materials que so saquen 6 pon-
gan A descubierto en las obras deberan ser rociados
con desinfectantes, a satisfacci6n del Ingeniero Jefe
de la ciudad. Los desinfectantes que se usarAn han
de ser una soluci6n de cloruro de cal en la proporci6n
de una libra de cloruro de cal para veinte (20) galo-
nes de agua.
21. Duracidn de la concesi6an.--La duraci6n de la
concesi6n no excederA de noventa y nueve (99) aflos,
al t6rmino de cuyo period podrl el Ayuntamiento
renovar la concesi6n 6 comprar la fibrica y la red de
de distribuci6n al precio fijado por peritos, segun la
ley vigente. Esta limitaci6n es sin perjuicio do los
derechos que pueda tener el Ayuntamiento bajo las
leyes que existen on la actualidad y que se citan taxa-
tivamente en la clausula veinte y tres (23) de este
permiso titulada "Caducidad de la concesi6n."
22. Importe de lafianza y garantia.-El Ayunta-
miento exigirA al duefio de la concesi6n que deposit
garantia suficiente par a a field y debida ejecuci6n
de las obras, de acuerdo con los t6rminos de este
permiso. Dicha fianza sera de treinta mil (30,000)
"'dollars."
23. Caducidad de la concesi6n.-Esta concesi6n
se declarara caducada en el caso que el concesionario
no pueda completar la construcci6n del edificio de mi-
quinas y la instalaci6n de la maquinaria en el t6rmino
de dos aflos, como se prescribe on la cl.usula segunda
(2), 6 no empieze 6 no prosiga los trabajos de insta-
laci6n 6 no suministre luz y fuerza motriz como se
prescribe en el prrafo cuarto (4), bien en la zona ntl-
mero uno (1), 6 en el resto de la ciudad y suburbios,
el Vedado, Cerro y Jesfis del Monte, fuera de la zona
nfimero uno (1), como tambi6n se prescribe en dicha
clausula. Tambi6n se declarara la caducidad por las
causes citadas en los articulos cincuenta y nueve (59)
y sesenta (60) de la Ley de Obras Pfblicas; y ar-
ticulos veinte y ocho (28), veinte y nueve (29),
ciento diez (110) y ciento once (111) del Re-
glamento para la Ejecuci6n de la Ley de Obras
Pfiblicas, que se citan inmediatamente a conti-
nuaci6n:





- 2t -


"Art. 59. Se fijard por regla general entire las clAusulas de to-
"da concesi6n:"
"19 La cantidad que deberi depositar el concesionario en garan-
"tia del cumplimiento de sus compromises, la cual sera del 3 al 5
' por ciento del presupuesto de las obras.''
"29 Los plazos en que debern empezarse y terminarse los tra-
"bajos."
"39 Las condiciones para el establecimiento y para el uso de
"las obras, que en cada caso se crean convenientes con arreglo 6 las
'leyes."
"49 Los casos de caducidad y las consecuencias de esta cadu-
"cidad."
"Art. 60. Se considerara siempre come caso de caducidad de
"una concesi6n de las comprendidas en el Art. 53, el de pedir sub-
"venci6n despuSs de haber side otorgada la concesi6n referida."
"Cuando por medio le una ley se concediese subvenci6n 6 au-
"xilio procedente de fondos publicos paraque pueda ejecutarse la
'obra, la subvenci6n 6 el auxilio no podra recaer directamente en fa-
"vor del anterior concesionario, sine en provecho de la obra misma,
"la cual so sacard inmediatamente a subasta, con arreglo 6 lo que se
"previene en esta ley respect de las obras subvencionadas."
"Art. 28. En toda concesi6n regir6n, adem6s de las condicio-
"nes facultativas del proyecto para la ejecuci6n de las obras y las que
"sean aplicables entire las generals, otras particulars, en las que
'se incluir6n las especiales que rijan para las contratas de obras pu-
"blicas que se considered del case, segdn result del expediente, de-
"biendo precisamente figurar entire ellas:"
"19 La designaci6n de la fianza que debe prestar el concesiona-
"rio como garantia del oumplimiento de sus compromises. Esta fian-
"'za sera del 3 al 5 por 100 del imported del presupuesto, y no se de-
"volveri al interesado mientras no justifique tener obrns hechas y
materialss acopiados per valor de la tercera part por lo menos del
importede total de los trabajos, segun valoraci6n que practicarAn los
"Ingenieros encargados de la vigilancia de las obras, aplicando a las
"que se hubieren hecho los precious del presupuesto aprobado."
"La fianza en todo caso habri de constituirse donde correspon-
"da dentro del t6rmino de un mes, 6 partir de la fecha del otorga-
"miento de la concesi6n, bajo la pena de la p6rdida por el concesio-
"nario de todo derecho, incluso el dep6sito, si asf no se hiciere."
"29 Las fechas en que debe el concesionario comenzar las obras
'y terminarlas, asi come el progress con que deban conducirse los
"trabajos en periods dados para que queden concluidos en la fecha
'mareada."'
"39 Las tarifas de arbitrios que hubiesen sido aprobadas para
"el uso y aprovechamiento de las obras, asi como las bases de su
"aplieaci6n."
"49 El plazo durante el cual habra de disfrutar el concesiona-
"rio del product de los arbitrios ti que se refiere el articulo ante-
"rior y que no podra exceder de 99 anos."
"5? Los casos de caducidad de la concesi6n."
"Ademrns babra de prevenirse que la concesi6n se otorga sin
"perj nicio de tercero y salvo los derechos particularss.'
"Art. 29. Toda concesi6n de esta clase caducarA si se falta A
"crialquiera delays cldusulas especiales designadas en elarttculo an-





- 2S -


"terior, si no se atendiese convenientemente A la conservaci6n de las
"obras hechas durante su explotaci6n, y si esta no se llevase a cabo
"con arrealo A las bases convenidas."
"Sera ademas caso de caducidad el previsto en el articulo 60 de
"la Ley general de Obras Piblicas."
"La declaraci6n de caducidad so hara por el Ministirio de Ul-
"tramar, y previo expediente en que deberin ser oidos el concesio-
"nario, la Junta Consultiva de Caminos, Canales y Puertos y la Sec-
"ci6n de Ultramar del Consejo de Estado. Contra esta declaraci6n
"podrA recurrir el interesado por la via contenciosa."

"Art. 110. Otorgada la concesi6n, el concesionario prestara la
"fianza del 3 al 5 por 100 del imported del presupuesto aprobado, y
"procederA A la ejecuci6n de las obras, bajo la inmediata inspecci6n
"de los funcionarios facultativos de la Municipalidad y la superior
"de los Ingenieros del Estado."
"Art. 111. La concesi6n caducard en los casos previstos en las
"clausulas estipuladas, y lo declarard asi en su caso el Ayuntamien-
"to, previo expediente, en que debe scr oido el interesado, y con
"recurso de alzada para ante el Gobernador, en tbrninos iguales A
"los sefialados en el articulo 109."
"Apurada la via gubernativa, se reserve al concesionario el dere-
"cho de acudir por la contenciosa contra la declaraciin de caducidad
"de la concesi6n."
"Declarada tsta definitivamente, las consecuencias serAn iguales
'" las que en el eapitulo segundo de este reglamento se designan pa-
"ra las obras an-logas de cargo del Estado, entendi6ndose que la ta-
"saci6n de las obras hechas Ai que se refiere el articulo 30 serd practi-
"cada por los empleados facultativos del Ayuntamiento, correspon-
"diendo su aprobaci6n al Gobernador en la misma forma que la de
"los proyectos de obras municipalss"

24. Se exigirn al concesionario que suministre
gratuitamente luz y fuerza para los abanicos el6ctri-
cos que se necesiten en el edificio municipal del Ayun-
tamiento.
25. El concesionario satisfarai la contribuci6n que
satisfacen al Estado las Compailias an6nimas.
26. El concesionario libra de responsabilidad al
Ayuntamiento 6 Estado contra todas las reclamaciones
por trabajo extraordinario que haga el contratista del
alcantarillado y pavimentaciOn de la ciudad que sea ab-
solutamente necesario y que se demuestre sea exigido
por la presencia de tuberias en las calls.
27. El concesionario libra de responsabilidad al
Aunicipio y al Estado por cualquier reclamaci6n por
dailos causados por la construcci6n de las obras, 6 por
la subsiguiente explotaci6n del sistema.





29 -

28. Todos los permisos 6 aprobaciones exigibles
aqui y que deberkn obtenerse del ingeniero jefe, serAn
por escrito.
29. Se reserve el derecho de modificar 6 alterar
este permiso peri6dicamente, como lo exija la necesi-
dad pfblica, 6 de ordenar cambios 6 mejoras razona-
bles en cualquier parte del sistema que, debido a nue-
vos adelantos, descubrimientos y m6todos perfeccio-
nados, se requieran para mejorar el mismo.-Leonard
Wood, Gobernador Militar de Cuba.
El Ayudante General,
H. L. SCOTT.

N. B. Los documents mencionados en este per-
miso como Documentos desde A a J, estAn archivados
en la Oficina del Ingeniero Jefe de la Ciudad de la
IIabana.






N9 110.


HEADQUARTERS DEPARTMENT OF CUBA,

Havana, April 19, 1902.

The Military Governor of Cuba directs the pub-
lication of the following appointments:
As Commissioner of Public Schools, Eduardo Yero
y Buduen, now Island Superintendent of Schools.
Mr. Yero will take possession of his office at such
time on or before May 20, 1902 as may appear advis-
able in the opinion of the Military Governor. He will
immediately report to the present Commissioner of
Public Schools, for duty in his office as assistant.
H. L. SCOTT,
Adjutant General.







( Traducci6n.)

N? 110.

CUARTEL GENERAL, DEPARTAMENTO DE CUBA,

Habana, 19 de Abril de 1902.

El Gobernador Militar de Cuba ha tenido 6 bien
disponer la publicaci6n de los siguientes nombra-
mientos:
Para Comisionado de Escuelas Pfiblicas Eduardo
Yero y Buduen, que en la actualidad es Superintendente
de Escuelas de la Isla. El Sr. Yero tomard posesi6n de
su cargo el dia 20 de Mayo de 1902, 6 antes, segfin el
Gobernador Militar tuviera a bien disponerlo, d3bien-
do presentarse inmediatamente al Comisionado de Es-
cuelas Pfiblicas, para prestar sus servicios como auxi-
liar.
El Ayudante General,
H. L. SCOTT.















N 111.


HEADQUARTERS DEPARTMENT OF CUBA,

Havana, April 21, 1902.

The Military Governor of Cuba directs the pub-
lication of the following order:

I.

Full pardon, effective April 20, 1902, is granted
to:-
1. Sotero Garcia Linares.
Felipe Almanza y Rodriguez.
Pedro Vig6n y Urquiza.
Aniceto and Mariano Fresneda y Garcia.
Valentin Herndndez y Herndndez.
Mariano Ruiz Abascal.
Jose Maria Rodriguez Santa Maria, ex-Ma.yor
of Macagua.
Herminio Dominguez Zequeira. Jail of Puerto
Alvaro Rodriguez Labrada...... Principe.
Antonio Rodriguez Labrada....
2. Miilagros Gonzdles P&rez and M1aria Luisa Ochoa y
Pichardo, of the sentence of one year and one day of
imprisonment passed upon them for assault on a
public officer.
3. Juan Antonio Manduley del Rio, of the remain-
der of the sentence imposed upon him by the Supreme
Court on February 13, 1902.
4. Jose Rodriguez Torres, of the penalties imposed
upon him by the Audiencia of Puerto Principe on
November 20, 1901.






-2 -


5. Francisco Sotero Valdes, of the sentence impos-
ed upon him in Case No. 225, 1900, of the Criminal
Chamber, Audiencia of Havana.
6. Pedro Pinto Reinoso, of his sentence of seven-
teen years of imprisonment for counterfeiting.
7. Jose Valdis Yelazco, of the sentence passed upon
him by the Audiencia of Puerto Principe of September
25, 1901, declared final by the Supreme Court on
January 20, 1902; to be delivered to his father, Anto-
nio Vald6s Machado, free of all responsibility.
8. Emilio Ferndndez Garcia, of the remainder of
the sentence passed upon him by the Audiencia of Ha-
vana on December 6, 1901.
9. Francisco Ortega, of the sentence of six months
and one day of correctional imprisonment, etc., passed
upon him by the Audiencia of Santa Clara.
10. Jose Lubidn Rodriguez, of the remainder of
the sentence of two years, eleven months and eleven
days of correctional imprisonment passed upon him
by the Audiencia of Havana on May 17, 1901.

II.

The penal action pending against Pedro Mazorra
Pulido, in case No. 450, 1900, Court of Examination
of the Northern District of Havana, for falsification,
is hereby declared ended.

III.

Full pardon is hereby granted to William H.
Reeves, witness for the State in the post-office cases, of
the sentence and fines imposed upon him by the Au-
diencia of Havana.

IV.

Upon the recommendation of the Secretary of
Justice full pardon is granted to Justus TV. Lyman,
now in the Presidio of Havana of the remainder of
the sentence of fourteen years, eight months and one






-3-

day of imprisonment passed upon him by the Audien-
cia of Santa Clara on February 26, 1901, for homicide.
This pardon will take effect May 1, 1902.

V.

The Secretary of Justice is charged with the
execution of this order.
H. L. SCOTT,
Adjutant General.





















(Traducci6n.)

N? 111.

CARTEL GENERAL, DEPARTAMENTO DE CUBA,

Habana, 21 de Abril de 1902.

El Gobernador Militar de Cuba ha tenido & bien
disponer la publicaci6n de la siguiente orden:
I.
Se indulta totalmente, desde el dia 20 de Abril
de 1902 6:-
1. Sotero Garcia Linares,
Felipe Almanza y Rodriguez,
Pedro Vig6n y Urquiza,
Aniceto y Mlariano Fresneda y Garcia,
Valentin Herndndez y HIerndndez,
Mariano Ruiz Abascal.
Jose Maria Rodriguez Santa Maria, ex-Alcalde
de Macagua.
Herminio Dominguez Zequeira. Crcel de Puert Prin-
Alvaro Rodriguez Labrada....... ce
Antonio Rodriguez Labrada..... pe
2. Milagros Gonzdlez Perez y Maria Luisa Ochoa y
Pichardo, de la pena de un aflo y un dia de prisi6n co-
rreccional que les fu6 impuesta por atentado 6 la Au-
toridad.
3. Juan Antonio Manduley del Rio, del resto que
le queda por cumplir de la pena quc le fu6 impuesta
por el Tribunal Supremo en 13 de Febrero de 1902.
4. Jose Rodriguez Torres, de las penas que le fue-
ron impuestas por la Audiencia de Puerto Principe en
en 20 de Noviembre de 1901.






- 6 -


5. Francisco Sotero Valdes, de la pena que le fu6
impuesta en causa nfimero 225 de 1900 de la Sala de
lo Criminal de la Audiencia de la Habana.
6. Pedro Pinto Reinoso, de la pena de diez y siete
anios de prisi6n que le fu6 impuesta por el delito de
falsificaci6n de moneda..
7. Jose Valdes Velazco, de las penas que le fueron
impuestas por ]a Audiencia de Puerto Principe en 25
de Septiembre de 1901, declaradas firme por el Tribu-
nal Supremo en 20 de Enero de 1902, al cual se entre-
garA libre de today responsabilidad a su padre Aurelio
Vald6s Machado.
8. Emilio Ferndndez Garcia, del resto que le que-
da por cumplir de la pena que Ie fu6 impuesta por la
Audiencia de la Habana en 6 de Diciembre de 1901.
9. Francisco Ortega, de la pena de seis meses y
un dia de prisi6n correccional, etc., que le fu6 impues-
ta por la Audiencia de Santa Clara.
10. Jose Lubidn Rodriguez, del rest que le queda
por cumplir de la pena de dos afios, once meses y once
dias de prisi6n correctional que le fu6 impuesta por la
Audiencia de la Habana en 17 de Mayo de 1901.

II.

Por la present se declara extinguida la acci6n
penal pendiente contra Pedro Mazorra Pulido en la cau-
sa nimero 450 de 1900 que se le sigue en el Juzgado
de Instrucci6n del Norte de la Habana por falsifi-
caci6n.
III.

Se indulta totalmente 6 William II. Reeves, testigo
del Estado en la causa de Correos, de todas las penas
y multas que le fueron impuestas por la Audiencia de
la Habana.
IV.

A propuesta del Secretario de Justicia se indulta
totalmente a Justus TV. Lyman, que se hall en el Pre-
sidio, del rest que le queda por cumplir de la pena de
catorce anios, ocho meses y un dia de reclusi6n tempo-
ral que le impuso la Audiencia de Santa Clara en 26
de Febrero de 1901, por el delito de homicidio.






-7-

Este indulto surtirA sus efectos desde el dia pri-
mero de Mayo de 1902.

V.

El Secretario de Justicia cuidar(i del cumplimien-
to de esta orden.
El Ayudanie General,
H. L. SCOTT.












N? 112.


HEADQUARTERS DEPARTMENT OF CUBA,

Havana, April 23, 1902.

The Military Governor of Cuba, upon the recom-
mendation of the Secretary of Finance, directs the pub-
lication of the following order, for the purpose of
systematizing the Accounting of the Ayuntamientos
of this Island:

MUNICIPAL BUDGETS.

Article 1. The Ayuntamientos shall each year
frame a budget comprising all the expenditures which
it may be necessary to make, and the receipts assigned
to cover same.
The expenditures and receipts must be equally
balanced in the budget, and no obligation shall be
contracted nor payment made which is not therein
included, without express authorization in each case
from the Governor General of the Island.
The fiscal year begins with July first of each year
and terminates with June thirtieth of the following
year.
Art. 2. The budget shall be composed of:
I. A statement showing the expenses of the
corporation and the allotments assigned to same; and
separately and in detail, the allotments for personnel,
office materials, minor repairs, and articles required
in the administration, in the following order:
(a) Sanitation and Charities.
(b) Police, afid fire protection where it exists.
(c) Managemenit, custody and maintenance of
the patrimony of the corporation.
(d) Treasury and properties.
(e) Public lighting, maintenance and repair of
public highways and municipal works in general.
(f) Offices of Mayor, Secretary and Accountant
of the corporation, where same should exist.








(g) Miscellaneous expenses, festivities and public
calamities.
(h) Water supply, where same may be the pro-
perty of the corporation.
The amounts required for the maintenance of
public works in charge of the Ayuntamientos must
necessarily appear in the municipal budgets, in addition
to what the municipal means may allow for the con-
tinuation of works begun and for the undertaking of
other new ones. No allotments assigned to public
works shall be used except in accordance with a project
which has been approved with all the formalities and
requirements of the Municipal Law and the Law of
Public Works.
In Havana the allotment for Miscellaneous Ex-
penses, Festivities and Public Calamities shall not
exceed fifty thousand dollars; nor shall it exceed ten
per cent of the budget of expenses when same amounts
to or exceeds fifty thousand dollars, nor five per cent
when the budget is less than fifty thousand dollars.
Neither shall more than ten per cent of said allotment
be used for festivities or gifts.
II. Another statement in which shall be specified
the obligatory and voluntary receipts authorized by
Order 254, series of 1900 as modified, and other laws
and regulations.
The receipts shall be enumerated in the order
fixed in said Order and recourse shall not be had to
voluntary receipts until those obligatory are exhausted;
and there shall be taken as the basis of computation
the collection had in the preceding fiscal year. In
addition to the kind of taxation, the rate or quota of
assessment and the total of the income taxable shall be
determined when the taxation is on city or rural
property.
Receipts derived from water supply and lines
imposed by Correctional Courts shall be given their
heading and special items.
Art. 3. The value of the real property of the
Ayuntamientos and the principal of annuities (censos),
when same are not subject to any guarantee and their
sale or redemption respectively is authorized, shall
not be applied to expenses included in the budget, but
shall be used in the acquisition of other properties








producing an equal or larger incoi3e, or for the exting-
uishment of incumbrances on other properties of the
Ayuntamiento.
Art. 4. The budgets shall be prepared and draft-
ed by the Municipal Treasurer, who shall take into
account the actual receipts and expenditures of the
preceding fiscal year, the progress of collections during
the current year, and the data furnished him in the
first fifteen days of the month of March of each year
by the persons in charge of the various municipal
services. These details shall be itemized in a report
preceding the statements referred to by the foregoing
article.
Art. 5. The draft of budget shall be presented
to the Mayor within the second fifteen days of the
month of March of each year. The Mayor shall an-
nounce same immediately and forward it to the Syndic
for examination and report. Within the period of ten
days, and over his signature, the Syndic shall state
whether or not in his judgment safe contains excesses,
specifying same if he is of the opinion that they do
exist.
During said ten days the draft shall be exhibit-
ed to the public, in the office of the Secretary of the
Ayuntamiento, and the statements of expenses and
receipts referred to in Article 2nd and the detailed
report required by Article 4th shall be published in
two numbers of the local periodical in which it is
customary to publish announcements.
Art. 6. With the report of the Syndic and any
remarks which may have been made in writing by the
residents, the draft shall be submitted, within the
second fifteen days of the month of April, to the Mu-
nicipal Board.
SIt shall be the duty of the Mayor to duly convene
the Municipal Board for the purpose of examining and
deliberating upon the budget, and to furnish it the
data necessary and which it may request of him to
enable it to fulfill its mission.
The Municipal Board may by a majority of votes
of the members present,-and one half and one addi-
tional of its members shall constitute a quorum,-in
writing recommend the amendments, additions or
changes deemed advisable; and shall report whether






- 4 --


or not it concurs in the report of the Syndic as to
whether or not under the law the draft contains any
excesses.
The Municipal Board shall be allowed the period
of fifteen days for deliberating upon and deciding the
points referred to in the preceding paragraph.
The Board may designate a ponencia for the
examination of the draft and hold the meetings deemed
proper, within the period fixed for deliberation and
decision.
Art. 7. The Municipal Board having examined
the draft it shall render full report thereon to the
Aynntamiento in the first session held in the month
of May and forward it to the Committee on Finance
in order that same may examine it and render opinion
upon the budget within the period of ten days.
The draft, the report of the Municipal Board,
the opinion rendered by the Committee on Finance,
and the remarks which may have been made by the
residents shall be fully reported to the Ayuntamiento,
which shall deliberate and decide thereupon within the
period of ten days, holding daily sessions for the pur-
pose and double sessions should it be necessary.
In said sessions no deliberations nor decisions
shall be had without the absolute majority of the
members of the Ayuntam:ento present.
The votes shall be taken by names.
Art. 8. The reasons shall be stated for all dis-
crepancies of the Municipal Board and the Ayunta-
miento in the calculating of receipts and expenses
in the draft presented by the Treasurer, and the
grounds of the disagreement explained.
Art. 9. A certified copy of the budget shall be
immediately forwarded to the Department of Finance,
which within the period of one month from the date
of receipt thereof, may suspend the execution of that
part of the same containing an infraction of this order
or other provisions in force and resolve the modifica-
tions necessary for the observance of legal precepts.
Art. 10. On the budget being revised by the
Department of Finance its printing in book form shall
be had; with the reports of all the functionaries, the
Municipal Board, and the resolution of Ayuntamiento
with the vote by names; and at least one thousand








copies distributed in Havana; five hundred in the local-
ity should the corporation have more than twenty
thousand inhabitants; and two hundred if less than
twenty thousand.
This distribution shall be made in the first month
of the fiscal year, and there shall be forwarded in the
same month to the Department of Finance six of the
printed copies.
Art. 11. If for any reason the budget should not
be approved before the first of July by the Ayuntamien-
to, the latter shall only collect for account of the new
fiscal year the receipts classified as obligatory under
the preceding budget, and the voluntary receipts and
the new quotas fixed in the draft only from the date
of approval. The Treasurers, Mayors and Councilmen
shall be liable for the injuries caused to the municipal
administration on account of their negligence or care-
lessness in not presenting or requiring the budget to
be presented, or in not approving it within the periods
prescribed.
Art. 12. A special budget shall be prepared only
when a new obligation arises after the approval of the
regular budget, or one which could not reasonably have
been foreseen in the budget in force and immediate
provision for which is peremptory and unavoidable.
In the preparation of this budget the same require-
ments shall be fulfilled as with the regular one,
except that the periods fixed in the preceding articles
for procedure thereupon shall be reduced one half.
On framing said special budget the Treasurer shall
present to the Municipal Mayor a report showing its
necessity and setting forth the origin of the expense,
which must be authorized by a law or proven resolu-
tion of the Ayuntamiento in which are set forth the
lawful resources for meeting it.
No sum whatsoever allotted from the receipts
calculated for meeting expenses fixed in the regular
budgets, shall be used for the special budgets.

ENFORCEMENT OF THE BUDGET.

Art. 13. The enforcement of the budgets per-
tains:
(a) To the Mayors, who as heads of the munici-






S6


pal administration should see to the healthy manage-
ment of the collections, taking care that same should
be effected in the form and periods provided in regula-
tions; and who are charged with arranging the order of
payments in accordance with the appropriations, with
the budgets and the allotments of funds.
(b) To the Municipal Treasurers, to whom
pertains the collection of all the income corresponding
to the Ayuntamiento and the making of all payments.
(c) To the Accountants and Accountant-Secre-
taries, who are charged with the auditing and book-
keeping.
Only those Ayuntamientos the budgets of which
carry receipts exceeding one hundred thousand dollars
shall have a special Accountant.
(d) To the Councilman-Inspector, who shall be
appointed each month by the Ayuntamiento and
charged with the supervision of the Offices of the
Treasurer and Accountant, as hereinafter stated.
Art. 14. No Treasurer shall take possession of
office until he has given the bond fixed by the
Ayuntamiento, for which purpose he shall be granted
a period of one month. In no case can said officer be
relieved of this obligation.
Art. 15. The bonds shall be furnished in cash,
in bonds of surety companies which have complied
with the legal requirements for doing business in this
Island; and in mortgages on city or rural property,
provided the assessed selling value of same represents
at least forty per cent more than the amount of the
bond.
When the bond is furnished in cash, it shall be
deposited in a bank of known solvency or in the office
of the Administrator of Internal Revenue of the fiscal
zone and shall be subject to the disposition of the
Ayuntamiento, which can only dispose of same by
returning it to the interested party after the final ap-
proval of his accounts or to make good the balances
which are found against him.
Bonds furnished in mortgages must fulfill all the
requirements exacted by the laws.
No personal instruments of guarantee shall be ac-
cepted.
The bonds of Municipal Treasurers shall be fixed






-7-


by the Ayuntamientos in ratio with the amount of
the budgets; and no such bond shall be less than that
determined by the following scale:
Bond.

$1,000,000 ................. ............... $60,000
$ 500,000 and is less than $1,000,000... $50,000
g $ 300,000',, ,, ,, $ 500,000... $30,000
$ 50,000 ,, ,, ,, $ 300.000... $10,000
$ 25,000 ,, ,, ,, ,, $ 50,000... $ 5,000
$ 10,000 .,, ,, $ 25,000... $ 2,000

When the budget is less than $10,000:-20"'/ of
the amount of the budget.
Within the ten days following the approval by the
Ayuntamiento of the contract of bond the Mayor shall
forward a certified copy of the same to the Department
of Finance.
Art. 16. When a Treasurer leaves office lie
shall make the transfer in due form, and. an instru-
ment shall be drawn to this effect in which are
recorded all the values in charge of the office of .the
Treasurer. An auditing of his accounts shall be had
and the corresponding debits made against his suc-
cessor.
The pending balances of the outgoing Treasurer
must balance with the debits against the incoming;
unless there should be a difference against him, in
which case immediate reimbursement shall be de-
mnanded, proceedings for recovery being instituted.
As long as the Treasurer holds office lie shall be
responsible for all the transactions of the Treasury.

COLLECTION OF MUNICIPAL FUNDS.

Art. 17. The collection of all monies which for
any reason pertain to the treasure of the corporations
shall be effected directly by the Treasurers, and the
Ayuntamientos shall not sell at auction, nor encharge
a1y person with, the collection of the obligatory or
voluntary revenues.
Under no circumstance shall the Ayuntamientos
g'an't authorizations or orders for the collection of
stims belonging to the corporation, inasmuch as said






-8-


collections are to be made by the Treasurers by means
of Warrants for Receipt and Treasurer's Receipts
containing the requisites established by this Order.
Failure to comply with this provision shall be punish-
ed by compulsory reimbursement of the sum involved
and a fine triple the amount thereof.
Art. 18. As provided in paragraph second of
Article second of this Order receipts derived from
water supply and fines imposed by Correctional Courts
shall be given their special mention in the accounting
of the office of the Treasurer.
Art. 19. Receipts derived from supplying water
to the towns shall be deposited, for their exclusive
application to the following purposes:
(a) For the payment of working and mainten-
ance expenses of the water supply.
(b) For the payment of accrued interest, sink-
ing fund and expenses of administration of any loan
guaranteed by mortgage or other incumbrance on the
works.
(c) For the improvement and extension of the
service.
Art. 20. The amount of the fines and other
assessments fixed by Municipal or Primary Instruction
Ordinances shall be paid into the Municipal Treasury
in their entirety and shall be applied to services
included in the budgets, unless they should have a
special use fixed by law or ordinance.
Art. 21. The Treasury shall be in the Ayunta-
miento and open to the public five hours daily.
Domicile collections are absolutely prohibited.
Art. 22. The Municipal Treasurers shall be per-
sonally liable for the losses incurred by the corpora-
tion through inexcusable negligence or ignorance in
the discharge of their duties.
For this reason, they shall recommend to the
Ayuntamientos the employees necessary for the proper
discharge of the duties with which they are charged,
and the persons who should be employed, limiting
themselves by the allotment assigned in the budget
for this purpose. The Ayuntamiento shall not assign
any employee to the Treasurer who is not acceptable
to him. -






- 9 -


When the municipal districts include more than
one town the Municipal Treasurers may designate
one collecting agent for them, paid by the corporation,
but this shall not lessen the direct liability of the
Treasurer. i
Art. 23. All obligations acknowledged in favor of
the Ayuntamiento shall be duly taken up and charged
to the Treasurer.
The debits shall be made in duplicate by the
Accountant's Office and countersigned by the Mayor.
One copy of said debits shall be returned to the Ac-
countant's Office, approved by the Treasurer, for
filing.
Art. 24. Debits of periodical obligations, such as
taxes and levies, shall be made:
Those of city properties and industrial tax,
quarterly.
Those of rural properties, semi-annually.
SThose of obligatory or voluntary taxes, whether
proceeding from additions or from an acknowled-
ged obligation,-when the same occurs or the obliga-
tion of the debtor becomes due, and wherefor the obli-
gation should be claimed by the Ayuntamiento.
Art. 25. The additions and decreases for city and
rural property shall be governed by Order 335, series
of 1900, and those in the industrial tax by the regula-
tions for said tax.
Art. 20. Tax receipts shall be printed in stub
form and shall contain the details prescribed by Order
254, series of 1900, which says that: "In each tax
receipt shall be shown the nature thereof and the
individual quota of the tax-payer."
In case the receipt is for taxes on city or rural
Properties, the leviable income of the property
shall be shown. At the juncture of the receipt and the
general stub shall be placed the seal of the corporation
and their correlative numbering shall agree with the
tax list: those for fixed quotas shall have the amount
printed, and the amount shall be debited to the Trea-
surer. They shall be signed by the Mayor, the Ac-
countant and the Treasurer, and without this requisite
they shall not be valid.
In no case shall there be included in one stub
2








- 10 -


receipts for different items of taxation, nor for different
fiscal years.
Violations of the foregoing provisions shall be
punished by the return of the receipts which lack the
requirements mentioned and by a fine amounting to
double the amount of the same.
Art. 27. Under no circumstance whatsoever shall
the numbering of the receipts be altered during the
course of the fiscal year. The additional receipts
shall be given the correlative numbering from the last
number of the tax list.
Art. 28. A certified copy of the tax list shall be
attached to the debit for city properties and the
Industrial Tax of the first quarter and to that of
the first half-year for rural properties, in each fis-
cal year. To the debit for other quarters or half-years,
according to the nature of the tax,-for city proper-
ties, IndustrialTax or rural properties, -shall be added
statements of the increases and decreases (altas y bajas)
which may have occurred in the preceding quarter or
half-year.
Art. 29. The receipts shall be prepared by the
Accountant's Office and delivered to the Treasurer, in
stub book form, sewed through a second stub. The
Treasurer shall not separate any receipt from these
books except for its delivery, after payment, to the
taxpayer; or for reason of decrease (baja) or duly proven
declaration of insolvency. The blank printed receipts
stricken out in former quarters or half years shall be
cancelled in the stub-forms in possession of the Ac-
countant's Office' and shall be preserved with the
respective stub, on which shall be noted the cause of
such cancellation.
Art. 30. The increases occurring in the quarter
shall be the cause of additional debits, and no receipt
stricken out shall be withdrawn from collection unless
there is delivered to the Treasurer a statement of proof
showing the reasons thereof.
Art. 31. When the correction of a receipt is
necessary, the Treasurer shall be debited with the new
receipt, simultaneously with the return by him, can-
celled, of the corrected receipt, and a note shall be
made showing the decision causing the alteration.
To the corrected receipt the same number as the






- 11 -


one cancelled shall not be given, but the number
following the last number of the tax list.
The receipt cancelled for such reason shall be
attached to its stub.
Art. 32. The additional charges which the Treas-
urer must demand of delinquent taxpayers in accor-
dance with Order 501, series 1900, shall also be debits
against him.
These debits shall be based upon the lists which
in accordance with said Order must be prepared for
the institution and prosecution of compulsory pro-
ceedings.
Art. 33. The Treasurer shall record in the tax
lists the date on which the receipts are collected or
that on which they may have been declared out or
the parties insolvent.
Art. 34. The records of cancellations and insol-
vencies shall be kept by the Treasurer, in his posses-
sion, as a voucher in his favor, attaching to them the
cancelled receipts to which they refer. The Accountant
shall take record of them in the stub and in the
principal of the list for deduction from succeeding
debits.
Art. 35. The Treasurer shall not place on col-
lection receipts with which he has not been previously
debited. Neither shall he withdraw any receipt on
account of voidance without the corresponding vou-
cher having been issued to him by the Accountant's
Office, with the countersign of the Mayor; unless
occasioned by compulsory proceedings to which due
course have been give and approved by the Ayunta-
miento, in which case action shall be had in accordance
with the provisions of the preceding article.
Art. 36. All entries of insolvency shall be duly
proven in the records of compulsory proceedings.
The Treasurer recommending, the Mayor and Coun-
cilnen deciding, and the Secretary and Accountant
adopting, shall be liable for all insolvency entries
agreed upon without complying with the requirements
and proceedings provided.
Art. 37. It shall be the duty of the Treasurer
to preserve the statements of delinquent taxpayers
which in accordance with Order 501, series of 1900 he






should prepare, and he shall be liable for the additional
charges not paid in after the expiration of the periods
for the collection of the voluntary tax, in conformity
with the aforementioned order. These periods shall
not be extendible.
Art. 38. When the time arrives at which it is
the duty of the Treasurer to place the receipts on col-
lection, he shall request them of theAccountant's Office
and if they are not delivered to him he shall make a
written protest to the Ayuntamiento, through the
Councilman.Inspector, in order to protect himself
from liability, in which case the liability shall be with
the Mayor and Councilmen.
Art. 39. The collections shall be effected in the
form provided by Orders 254, 270 and 501, series of
1900: those on city property, by quarters; on rural
property, semi-annually, and the industrial tax quotas
by quarters, exception being made of licenses, which
shall be collected in their entirety for the entire year.
Art. 40. Should the Treasurer on making the
debits against himself note the absence of any receipt
whose voidance had not been duly decided upon, and
when he should not have evidence thereof as herein-
before set forth, he shall petition same, and in case the
omission or error is not amended he shall communicate
the fact to the Mayor and the Councilman-Inspector,
in order that immediate procedure may be had for
compliance with these provisions.
Art. 41. All payments into the Treasury shall
be effected by means of Warrants for Receipt drawn
by the Accountnt's Office. Each Warrant for Receipt
shall cause the issuance by the Treasurer of the
corresponding Treasurer's Receipt to the person
making the payment and shall contain the same details
and requisites as the Warrant for Receipt.
The Warrant for Receipt and Treasurer's Receipt
shall be made in stub form and contain the acknowl-
edgment of receipt of the Treasurer, the check of the
Accountant or Accounting Secretary and the coun-
tersign of the Mayor. They shall be stamped and enter-
ed in the Journal and in the Cash Book. They shall
be given the correlative numbering during the fiscal
year and in them shall be recorded the name of the
person making the payment, the nature thereof and






- 13 -


a simple explanation of its source. The page of
the Journal and of the Cash Book in which they are
recorded shall be stated.
Art. 42. A statement by names, showing in
detail the receipts on which the payment-in is made,
shall be made for the Warrants for Receipt and Treasur-
er's Receipts arising from taxes or levies; and such
statement shall be delivered daily in duplicate by the
Treasurer for checking by the Accountant's Office and
issuance of the corresponding Warrant for Receipt.
The monies received shall be formally recorded
each day and under no circumstance shall transactions
be left unrecorded.
Art. 43. Moneys shall not be received for
different items, different quarters or fiscal years on one
Warrant for Receipt; therefore the proper separation
must be observed.
Art. 44. No Warrant for Receipt shall be
cancelled without the same being done to the Treasur-
er's Receipt. The cancelled Warrants for Receipt and
Treasurer's Receipts shall be joined to the stub from
which they came and the cause of their cancellation.
explained.
Art. 45. In every Avuntamiento there shall be
a combination safe or a modern lock safe and it shall
only be opened in the presence of the Mayor, the
Treasurer, Accountant or Accounting Secretary.
In those Ayuntamientos whose budgets exceed
$100,000 there shall be besides said safe, an additional
one, in whi,'h the receipts of the day and the sum
necessary for the disbursements of the day shall be
kept by the Treasurer.
On the termination of the business of the day
the monies shall be placed in the regular safe.
Deposit in a bank of a locality of acknowledged
solvency can be agreed upon, if the management
thereof is guaranteed by a bond equal to the largest
amount which can be deposited. The deposits must
never be greater than the amount of the bond. The
bond shall be in values which can be immediately
realized upon. In this case the deposits shall be made
to the credit of the Treasurer, who shall be the only
one empowered to draw against the monies deposited,
for expenses of the Ayuntamiento previously agreed




- 14 -


upon and accredited, issuing the checks in the name of
the interested parties for the amount of their respective
Orders for Payment.
In these cases the Treasurer shall keep an ac-
count current of deposits in the bank, which may at
any time be examined by the Mayor, the Accountant
and the Ayuntamiento.
Under no circumstance shall the Treasurer draw
checks in his own name, nor for any sum the Order
for Payment for which has not been previously present-
ed to him with all the requirements fixed by this
Order.
APPLICATION OF MUNICIPAL FUNDS.

Art. 46. The order of payment of the obligations
acknowledged by the Ayuntamiento, for which allot-
ment has been made in the budget and which are
included in the appropriation of funds, corresponds to
the Mayor.
Art. 47. The Orders for Payment shall be in
stub form and shall be numbered in the corelative
order of issuance during the fiscal year; they shall
be drawn by the Accountant or Accounting Secretary,
who shall retain in his possession the stub, and they
shall contain the signatures of the Mayor as the one
ordering the payment, that of the Auditor, the
acknowledgment of receipt of the interested parties and
the Treasurer's endorsement of payment. The page of
the Journal and of the Cash Book on which they have
been entered shall be stated in them.
Art. 48. All Orders for Payment shall be ac-
companied by the document justifying the legitimacy
of the expenditure, the document showing the approval
thereof by the Ayuntamiento, and in addition the fol-
lowing rules shall be complied with:
(a) The Orders for Payment of personnel shall
be accredited by the payrolls prepared by the heads of
departments of the Ayuntamiento, bearing the coun-
tersign of the Mayor, and these shall be signed by all
the employes included therein.
Copies of appointments and certificates as to
possession or termination of employment shall be
attached to the payrolls, in order to duly prove the
changes, etc., referred to by the entries shown therein.




- 15 -


(b) Those for payment for labor shall be also
justified by payrolls of the laborers; showing the daily
wages assigned to each, the work on which they have
been engaged, the number of days they have worked,
the certificate of the Secretary of the Ayuntamiento
of the legitimacy of the expenditure and of the work
having been approved by the Ayhntamiento. Should
any of the laborers included in the payroll not
know how to sign it shall be so stated, and it shall be
signed by a witness in his presence and that of the
Mayor.
(c) Those for purchase of material, tools or
other things of like nature shall be justified by the
bill presented by- the establishments supplying same,
certified by its proprietors or the managers of the firm,
and giving in detail the price of each article and the
total value of the articles acquired.
(d) On payments for account of allotments assign-
ed to public works being commenced, there shall be
attached to the Orders for Payment a certified copy of
the project and estimate, approved in the form fixed
by Article second, and when the same are effected by
contract said Orders shall be accompanied -by a true
copy of the contract; a certificate of the instrument
awarding the works, of the instrument of acceptance
of same and the other requirements fixed by paragraph
first of this article. The works shall be contracted
with the formalities fixed by the Regulations of
January 4, 1883, declared in force by Order N? 123,
series of 1900, these Headquarters.
(e) Payrolls and bills shall be required in dupli-
cate, and to them shall be attached a copy of the Order
for Payment, and another shall be filed in the Ac-
countant's Office as a voucher for the respective stub
of said department.
Art. 49. Payments in advance and transfers of
allotment, except as ordered by the Military Governor
of the Island in special cases, are absolutely prohibit-
ed, under the penalty of immediate reimbursement of
payments thus made.
Art. 50. The delivery of monies to municipal
'employes for the purpose of effecting payments for
account of the corporation is likewise prohibited.
Neither Councilmen nor employes shall directly




- 16 -


or indirectly furnish any supplies, accept commissions
or take part as bidders in the public bidding had for
municipal services.
Art. 51. All municipal services shall be managed
by the administration, in accordance with allotments
in the budget.
Art. 52. No payment shall be made excepting to
the interested party or the person legally representing
him, who shall deliver for preservation in the files,
the authority or order accrediting his representation.
The amount of the salaries, wages or personal
services shall be delivered directly to the interested
parties or their heirs, who shall sign with their
hand and in their writing or in the authorized form.
Art. 53. Municipal Treasurers shall not under
any circumstance make any payment not authorized
in a budget or by express order of the Military Gover-
nor of the Island, without ascertaining that there is
an available balance of the appropriation made in the
budget for the case; nor shall they cash Orders for
Payment lacking the specified requirements and the
proper vouchers.
Art. 54. When for any reason the receipts of
the corporation during the course of the fiscal year do
not suffice for the payment of the obligations fixed in
the budget, the cash on hand in the Treasury shall be
applied to the payment of municipal expenses, in the
order set forth in paragraph first of Article second.
In consequence thereof no payment shall be made
while there are obligations of the same nature pend-
ing payment. Should the creditor delay or fail
to appear this fact shall be accredited, with certificate
of the Accountant'sOffice and countersign of the Mayor
directing payment. In this case and unless his account
should under the laws in force have expired by limita-
tion, the creditor shall be entitled to receive the
amount of his account in other expenditures of the
same kind, in the first distribution of funds.
Art. 55. The receipts which under the operation
of the law and in accordance with the precepts of this
order have a special application and separate account-
ing, are excepted from the provisions of the foregoing
article; but notwithstanding, no payment for account





- 17 -


of the same shall be made if there are acknowledged
obligations of the same nature pending from the fiscal
year.
Art. 56. The allotment for Miscellaneous Ex-
penses and Public Calamities shall be subject to the
order of the Ayuntamiento; which on authorizing the
expenditure thereof shall specify the application to be
given to the amounts agreed upon according to sub-
division (g), paragraph one, Article two of this or-
der. Evidence of such application shall be given in
the manner provided in Article 4S.
Art. 57. No Order for Payment shall be issued
for the purpose of diminishing receipts. When-
ever it may be necessary to return any undue pay-
ment received, it shall be after evidence of its origin
and charged to Miscellaneous Expenses. A copy of
the proceedings in which are recorded the cause of
the repayment and the resolution of the Ayuntamien-
to directing same shall be attached to the Order for
Payment.
Art. 58. The monthly distribution of funds
shall be made by the Mayor, Treasurer and Accountant
or Secretary Accountant, taking into account the
condition of the funds and obligations which must be
in : and same shall be recorded in the record of
iijatributions, under the signatureof said functionaries,
and a, copy of same delivered to the Treasurer.
Report of the distribution shall be rendered to
the Ayuntamiento.

DEPOSITS AND BONDS.

Art. 59. Monies received for deposits and bonds
shall cause the making of a Warrant for Receipt
and a Treasurer's Receipt, fulfilling the require-
ments of Article 41 of this order, and like other monies
received by the Ayuntamiento shall be the cause of the
corresponding entry in the books of the Treasury and
Accountant's Office, but the amount thereof shall not
in any case nor under any pretext be applied to any
municipal obligation.
Art. 60. The return of deposits or bonds on hand
in the vaults of the Ayuntamiento shall be made upon
a Order for Payment fulfilling the requirements spe-




- 18 -


cified in Article 47, duly supported by the order and
other documents accirediting the legitimacy of the pay-
ment; and in addition there shall be attached to the
Warrant for Receipt the cancelled Treasurer's Receipt
for the payment-received thereupon, and the amount
thereof shall be recorded.
The refundment must be made to the same person
who made the payment, or to his heirs should he
have died, and in this case their personality must be
proven by a legally executed instrument and delivery
had of the Treasurer's Receipt issued on the making
of the deposit.
Art. 61. Should the deposit have been made by
a judicial order or by the order of an administrative
authority, the refundment shall not be made without
an express order of the Court or administrative author-
ity which directed the payment-in, and a certified
copy of such order must be attached to the Order
for Payment and the original kept in the office of the
Secretary of the Ayuntamiento.
When it is necessary to definitively enter deposits
made by tax-payers for the purpose of filing objections
to decisions prejudicial to them, or for taking appeals
against compulsory proceedings, such deposits shall
be refunded and a copy of the decision rendered in
the matter attached to the Order for Payment; and
the definitive payment-in shall be effected by a new
Warrant for Receipt and according to the item of the
budget. The Treasurer's Receipt corresponding to
this Warrant for Receipt shall also be attached as a
voucher of the Order for Payment of the deposit
refunded when the interested party does not sign the
receipt on the Order for Payment of the refund, and
likewise the receipts if the collection is for taxes and
the interested party does not present himself to ob-
tain same. At any time afterward in which he
presents himself and returns the Treasurer's Receipt
and signs the Order for Payment the aforesaid receipts
may be delivered to him. The Treasurer's Receipt
returned shall be attached to the Order for Pay-
ment.
Art. 62. Should the interested party refuse to
present the Treasurer's Receipt issued to him on
making the deposit, or should allege its loss, the





- 19 -


invalidation thereof shall be had and published by
posters and in the OFFICIAL GAZETTE.
In no case shall a duplicate Treasurer's Receipt
be issued, but a certificate, by the Secretary of the
Ayuntamiento, and with the countersign of the Mayor;
and this shall contain all the details of the lost
Treasurers's Receipt, taken from the Warrant for
Receipt forwarded by the Treasurer as a voucher of
his account. In the respective stub the data of the
issuance of said certificate shall be recorded.

ACCOUNTANTS OR SECRETARY ACCOUNTANTS.
Art. 63.' The following, in addition to those
hereinbefore set forth, shall be duties of the Ac-
countants or Secretary Accountants:
(a) To witness regular and special inspections
of the Treasury.
(6) Approve or disapprove, with their signature,
the order arranged for payments and receipts and
their enforcement.
(c) To pass upon all the acts of the municipal
offices relative to the declaration and acknowledgement
of obligations and liabilities,-seeing that all tran-
sactions are effected with correctness and without
negligence, error or violation of legal precepts. This
shall not affect the authority granted by the Munici-
pal Law and this Order to the Mayors, Ayuntamien-
tos and Municipal Boards.

COUNCILMEN INSPECTORS.

Art. 64. The Councilman-Inspector designated
each month by the Ayuntamiento shall have, in ad-
dition to those set forth in other articles of this Order,
the following duties:
(a) To see that the Collections and the Treas-
urer's Office are conducted in proper order.
(b) To see that the books of the Accountant's
and Treasurer's Offices are up to date and well kept.
(c) To see that there is deposited in the vault
each day the amount of the receipts collected by the
Treasurer.
(d) To endeavor to cause the timely collection
of the revenues and taxes of the Ayuntamiento.





- 20 -


(e) To cause the Office of the Treasurer to be
open to the public daily during the hours fixed by
this Order.
To inform the Mayor and the Ayuntamiento, in
writing, of any infraction noticed, in order that they
may adopt the proper measures.

BOOK KEEPING.

Art. 65. In the Ayuntamientos having an Ac-
countant, the accounting shall be by double entry;
in other Ayuntamientos, by single entry.
Art. 66. The Treasurer must keep:
The Cash Book; the Cash-Count Record Book;
and the Record Book- -Collection of Taxes.
He may keep in addition the sub-record books
which he deems necessary and advisable.
Art. 67. The receipts and payments made shall
be recorded daily in the Cash Book, in the correlative
order in which the Warrants for Receipt and Orders
for Payment are issued; whether they are caused by
current obligations or by obligations acknowledged
and contracted in former years, and in this case the
fiscal year to which they correspond shall be recorded.
The accounts shall he closed monthly and the
balance shall be carried forward as on hand in safe
for the following month.
The balance on haild on June thirtieth of each
year shall be the first entry on the account for the new
fiscal year.
Art. 68. In the Cash-Count Record Book the
regular and special counts made shall be recorded and
signed by the Mayor, the Treasurer and the Ac-
countant or Secretary-Accountant.
The regular counts shall be made on the fifteenth
and last day of each month. The special counts shall
be made on the assumption of office by the Mayors,
Treasurers and Accountants or Secretary Accountants,
and, when directed by the Mayor, when requested by
the Accountant or Secretary-Accountant, or when
ordered by the Military Governor or the Secretary of
Finance himself or through his representatives.
Art. 69. In the Record of Collections, shall
be kept the account of the same, showing the debits





- 21 -


which the Treasurer may receive and the receipts.
collected, and an account shall be opened for each
heading, quarter or half-year, separated according to
the fiscal year; and adjusted to the nomenclature of the
budgets.
Art. 70. The following records must be kept in
the Accountant's Office:
Journal, Ledger, Inventory, Distribution of
Funds.
Art. 71. The receipts and payments, shall be
recorded daily in the Journal, in the order in which
they are effected, and the total made monthly. The
amounts recorded in this book by single entry must be
in conformity with those of the Cash Book of the
Treasury and comparison of their entries must be had
daily.
Art. 72. In the Ledger shall be kept the respec-
tive accounts for the different items of receipts and
expenditures of the budget and for Leposits and
bonds.
Art. 73. All the properties of the corporation,
real and chattels, shall be recorded in the Inventory,
together with their selling value and income when it
can be estimated.
Art. 74. In the Distribution of Funds Record
shall be recorded the distributions agreed upon by the
Mayor, Treasurer and Accountant or Secretary-Ac-
countant, in accordance with Art. 58, and the date
shall also be recorded on which report of the same is
rendered to the Ayuntamiento.
Art. 75. All the books shall be numbered, and
the object to which they are applied and the pages
which they contain shall be certified to by the Secre-
tary, on the first leaf, with the countersign of the
Mayor.
No amendments nor erasures shall be made in
them and errors or omissions shall be corrected by the
proper counter-entries.
Art. 76. The Treasurer shall:
1. Forward daily to the Mayor a report of the
receipts and disbursements.
2. Present to the Ayuntamiento a quarterly







statement of the progress of the collection of taxes
encharged to him.
3. Render each month to the Ayuntamiento a
statement of funds, in the form hereinafter expressed;
and the special accounts of the services mentioned
in Art. 17.
4. Render an annual statement of cash, compris-
ing all the transactions of the fiscal year.
5. Forward semi-annually to the Department of
Finance of the Island a report showing clearly the
calculated and actual receipts and expenses with
due mention of the receipt and expense items of
the current budget, the amounts pending collection and
payment on each item; the amounts collected and
paid on obligations pending from former years, and
the balance on hand at the beginning and ending of
the half-year to which the report corresponds.
Art. 77. It shall be the duty of the Accountant
or Secretary-Accountant to make the annual liquida-
tion of the budget which shall necessarily be presented
to the Ayuntamiento. A copy of this liquidation shall
be forwarded to the Department of Finance and also
published in the OFFICIAL GAZETTE.
Art. 78. On the quarterly statement of collec-
tions which the Treasurer must present being examin-
ed by the Accountant, full report shall be rendered
thereon to the Ayuntamiento and it then published.
ACCOUNTS.
Art. 79. The monthly account of the Treasury
shall be rendered by the Treasurer, within the first
ten days of the following month; it shall contain as
the first entry the balance on hand at the end of the
preceding month, the receipts and payments effected
during the month of the account, with separation of
the items, and the balance of cash for the following
month.
The following shall be vouchers of this account:
1. Copy of the record of cash count of the last
day of the preceding month.
2. Itemized statements of receipts, accompanied
by the Warrants for Receipt.
3. Itemized statements of payments, accompa-
nied by the Orders for Payment.






- 23 -


Art. 80. This account shall be delivered by the
Treasurer, with a duplicate index of the documents
involved, one of which indexes shall be returned to
him with the acknowledgment of the Secretary's office
and the countersign of the Mayor.
Art. 81. Said account shall be examined by the
Accountant or Secretary-Accountant within the non-
extendible period of five days. Should he find it
correct he will sign it, reporting same to the Ayunta-
miento and recording on same the date of the
meeting.
Should the Accountant make any objection, he
shall forward the corresponding note to the Treasurer
for his answer, and report same to the Ayuntamiento
for the proper decision, in accordance with the follow-
ing paragraph.
In case of disagreement between the Treasurer
and the Accountant, the Ayuntamiento shall appoint
a Commission to examine the account and render a
report; the corporation thereupon deciding what may
be proper for the correction of any omissions that
may exist and in order that the account may be-ap-
proved.
On the account being approved it shall be filed in
the Accountant's office.
Art. 82. The annual account shall be presented
by the Treasurer within the first fifteen days of the
month August of each year; it shall be the subject of
the same proceedings as the foregoing, except that with
regard to this account, the Syndic shall render a report
and this within the period of ten days.
During said period the Municipal Board shall be
convened, and it shall be informed of the annual ac-
count, which shall be accompanied by the state-
ments rendered monthly by the Treasurer, by the
report of the Syndic, and by the decision of the Ayun-
tamiento.
Art. 83. The Municipal Board shall meet during
the last fifteen days of the month of August, in the
Municipal Building, and under the presidency of the
Mayor, the Secretary of the Ayuntamiento performing
the duties of Secretary; and it shall appoint a com-
mission from its midst to examine the accounts, which





- 24 -


commission shall render its opinion within a period
not exceeding fifteen days.
During said fifteen days the accounts shall be ex-
hibited to the public in the office of the Secretary of
the Ayuntamiento, for examination by the residents,
who may in writing present to the Examining Com-
mittee the remarks they deem proper.
Art. 84. The sessions of the Board shall be
devoted to the discussion of the opinion of the Exam-
ining Committee and shall be presided over by the
member which said Board may elect by secret vote.
Art. 85. The accounts having been examined
and discussed, and the inquiries and investigations
deemed necessary by the Board having been had, it
shall meet for the purpose of voting upon and
adopting by an actual majority the final report, and
the account must be approved or disapproved before
the expiration of the month of September.
Art. 86. The objections which the Board may
make shall cause the proper corrections by the Treas-
urer, inasmuch as while his accounts are not approved
in their entirely his bond will not be returned.
Should the Municipal Board not approve the ac-
count, its President shall immediately inform the De-
partment of Finance.
Art. 87. When a change of Treasurers occurs-
before the end of a month or the end of the fiscal year,
each of them shall render a partial account for the
corresponding days of said month in which they res-
pectively held the office, and also the general account
for the corresponding period of the fiscal year, its
examination being proceeded with in the same manner
as is specified in the preceding articles and without
alteration of the period; however, the Municipal Board
shall be convened for the purpose of examining and
approving the account of the retiring Treasurer
within a, period not to exceed three months after the
formal transfer.
When the periods in which the Municipal Treas-
urer's accounts should be passed upon expires without
this having- been accomplished, he shall be entitled
to appeal in complaint to the Ayuntamiento and if
not then heard, to the Department of Finance.
The resolutions of the Ayuntamiento and of the





- 25 -


Municipal Board approving the accounts, shall be
recorded in minutes, specifying the result of the voting
by names. The Treasurer shall be informed of said
resolutions. If any responsibility on the. part of said
officer, or the iMayor and other officers of the munici-
pal administration are shown by the examination of
the accounts, the proper proceeding shall be immediate-
ly begun, in which for the non-extendible period of
twenty days the interested party shall be heard.
The charges shall be examined and decision shall
be rendered within the period of fifteen days. The
decision rendered may be appealed against within the
period of fivedays, before the Department of Finance,
and the resolution of the latter shall be final, there
remaining to the interested parties only the contcncioso-
administrativo appeal.
With the decision of the Department of Finance
shall be initiated the proceedings for recovery, which,
if the appeal is actually established, shall not be sus-
pended unless the amount claimed is deposited.
Compulsory proceedings shall be had in the man-
ner hereinafter stated.

RESPONSIBILITIES.

Art. 88. Mayors, Treasurers, Councilmen-In-
spectors, Accountants and Secretary-Accountants and
members of the Municipal Board shall incur respons-
ibility for omissions, carelessness or negligence in the
duties pertaining to them or for giving to the funds
or effects managed by them, an application different
from that to which they may be assigned by the laws
and other provisions in force.
Said responsibilities shall be those defined and-
punished under Chapter X, Title VII, Book 2nd of
the Penal Code.
The following punishments are added:
The Municipal functionary who authorizes or
makes payments not included in budgets, whether by
exceeding the allotments fixed in the same or by
means of documents not fulfilling the requirements
fixed herein, shall incur in the loss of his office or
position and in a fine triple the amount of the pay-
ments made.
Any functionary who in the management of the




- 26 -


municipal income, delivers or receives documents of
debit without complying n ith the formalities of Account-
ing, or for a less sum than the proper one, shall incur
a like penalty.
Anyone not a Treasurer who makes any collection
or payment pertaining to the Ayuntamiento or who
without legal authority for the same interferes in the
transactions of the Treasury shall suffer the loss of
his position; shall make reimbursement, and sliall
incur a line of triple the amount unduly collected
or paid.
Any Treasurer making collections without deliv-
ering to the interested party the legal voucher shall
incur like penalties.
Any one amending or altering documents of debit,
data, receipts, values, accounts and records, to the
prejudice of private parties or the Ayuntamientos,
shall be punished in conformity with Article 310 of
the Penal Code in force.
Art. 89. Councilmen and members of the Muni-
cipal Board shall likewise incur responsibility for the
decisions in which the provisions in force relative to
collection and application of funds and examination
of accounts may be manifestly infringed.
Art. 90. Treasurers, Accountants and Secretary-
Accountants are also responsible for the amendments,
erasures and other omissions which are found in the
records and accounts.
Art. 91. Responsibilities shall be demandable
by the administration or before the Courts of Justice,
according to the nature of the action or omission
prompting the same.
Art. 92. The Secretary of Finance, personally
or through his representative, may examine municipal
accounts when lie deems it proper, and shall have
authority to declare any payment illegal, to determine
the officers responsible for the same, and demand of
them or their sureties the amount illegally paid.
Should any officer be deemed incompetent by the
Secretary of Finance, for incapacity or lack of moral-
ity, lie shall so inform the Mayor, in order that he
may proceed in conformity with law.
Art. 93. In records of proceedings relating to








inspections of the Ayuntamientos, the Secretary of
Finance shall, apart from the examination of their a.c-
counts, properly decide in all that relates to the Mu-
nicipal finance.
Art. 94. The responsibility of Municipal Treas-
urers fixed by Articles V and XXII of Order 501,
series 1900, shall remain in force.

COMPULSORY PROCEEDINGS AGAINST PERSO.\S DIRECTLY
AND INDIRECTLY RESPONSIBLE.

Art. 95.' The following are directly responsible
for the receipts not paid into the Municipal Treasury
or for the amounts unduly paid:
1. Municipal Treasurers for the amount of
revenues, taxes and fees encharged to them for collec-
tion, which they fail to collect in the periods and
manner set forth in this Order and Order N? 501, se-
ries of 1900, and for the quotas fixed for the two years
in conformity with said order.
For the amount of the surcharges and costs
belonging to the Ayuntamiento.
For the payments unduly made, -whether for the
non-existence of an allotment therefore, or 'for reason
of the Orders for Payment lacking the proper vou-
chers.
2. Mayors and Accountants or Secretary-Ac-
countants for the liquidation of municipal taxes or
revenue in which the Municipal Treasurer may be
prejudiced; for sanctioning acts likewise causing loss
to the Municipal treasure, or for failure to make,
within the periods prescribed, proper debits against
the Treasurer of obligations acknowledged in favor of
the Ayuntamiento.
For the payments which they improperly order or
take part in and for the settlements of the same which
are found to be erroneous or which are not legally
acknowledged and therefore occasion loss to the Mu-
nicipal Treasury.
Art. 96. The following are responsible in a
subsidiary manner:
1. Sureties of the Municipal Treasurers, for the
amount of bond furnished.







2. Those who may accept and approve the bonds
of said officers when they have been unduly approved.
3. Councilmen who may approve balances, ac-
counts or settlements of Treasurers; who may sanction
payments resulting in loss to the Ayuntamiento, or
those who approve declarations of reductions and
insolvency which are found to be unduly warranted.
Art. 97. In addition to the amounts which as
principal should be claimed of the persons directly or
in a subsidiary manner responsible, interest shall be
demanded of them at the rate of six per cent, from
the date on which the delivery should have been
made, or from the date on which the improper pay-
ment may have been made to that on which the
reimbursement is effected, and without prejudice to
the costs of compulsory proceedings.
Art. 98. As soon as the Mayor, Accountant or
Secretary-Accountant, Councilmana-Inspector, or
other member of the Ayuntamiento reports a defal-
cation in the Treasury, or from the examination of
the balance, accounts, or record of proceedings of
inspections directed by the Department of Finance
any pecuniary responsibility is found against the
Treasurer or any other person responsible, the corre-
sponding compulsory proceedings shall be begun.
The record of said proceedings shall be headed
by certifying the debit and the debtor shall be im-
mediately ordered to meet his debit, within the per-
iod of twenty four hours.
The notice shall be presented to the interested
party in person, or to a member of his family or
one of his servants if lie has any and should reside
in the district; otherwise through notices pu-
blished for three days in the Gazette of Havana and
in the local periodical. If his domicile is known, the
demand shall be made upon him by a communication
addressed to the Municipal Mayor of the place in
which he resides, for the execution of the proceeding.
Art. 99. Should the debtor resident in the dis-
trict not pay his shortage in the period fixed, or
should lie not reside therein, his properties shall lie
attached in the following order, and without preju-
'dice to informing the Courts of Justice of the act:
(a) The bond which may have been furnished,





- 29 -


with notice to the person or Company which may
have furnished same and detailed account of the
cause of the shortage; its amount, the authority which
may have caused same, and other data which may
appear in the certificate at the heading of the record
of proceedings.
If the surety resides in the district, the notice
shall be made upon him in person; otherwise it shall
be sent to him by registered mail and the receipt
attached to the aforesaid record.
(b) Any other properties: chattels or real, which
the debtor may .possess, the attachments being pre-
pared in conformity with the laws.
Art. 100. If the bond has been furnished in
cash, it shall be taken from deposit and the part ne-
cessary applied to the reimbursement of the principal,
interests and costs; and the balance returned to the
interested party or to his surety and the record of
proceedings considered closed.
Art. 101. When it is necessary to proceed a-
gainst real property or chattels, the procedure fixed by
Order 501, series of 1900 shall be followed for their
attachment, appraisement and sale.
Art. 102. When it is necessary to proceed a-
gainst a Treasurer, Accountant or Secretary-Account-
ant, the Mayor, assisted by an executory commis-
sioner whom he shall designate under his responsi-
bility, shall direct the proceedings; however, when
the proceedings are directed against the Mayor or
against a Councilman, same shall be initiated by the
officer appointed by the Department of Finance. The
commissioner and this representative shall be em-
ployees of the corporation.
Art. 103. The costs of the proceedings, in con-
formity with Order 501, series of 1900, and the fees
of the executory commissioner shall be charged to
the debtors.
Art. 104. The fees of the executory commis-
sioner shall ill no case exceed ten per cent of the total
amount of the shortage, which he shall receive on
the payment of same being effected.
Should the value of the real properties and chat-
tels attached not cover the total of the indebtedness,





- 30 -


the proportional part corresponding to the commis-
sioner as fees shall be delivered to him from the
amount obtained at auction and the proceedings shall
be continued against other properties of the debtor if
he possesses any.
Art. 105. When the bond and the properties of
persons directly responsible are not sufficient to cover
the indebtedness, proceeding shall be had against
those persons responsible in a subsidiary manner, i. e.,
the Mayors and Councilmen.
Art. 10G. The proceeding shall be suspended in
no case unless the amount claimed is deposited.
Interventions of preferred rights or of ownership
shall be instituted before the ordinary Courts, in the
form prescribed by the Law of Civil Procedure.
Art. 107. The persons charged with directing
the proceedings who by omission, carelessless or ne-
gligence make it possible for the interests of the
Municipal treasure to be prejudiced shall incur the
same liability as debtors.

LOANS.

Art. 108. Ayuntamientos may contract loans,
in the manner set forth in Royal Order of June :I,
1880: exception made of the reports of the Provincial
Deputation and the Council of Administration requir-
ed by said order as a necessary proceeding for author-
izing such contracts, for the reason that said bodies
do not now exist.
When the contracting of loans for the execution
of public works is involved, it shall be indispensable
that prior thereto projects of the same be prepared,
with the accompanying approved plans and estimates,
in accordance with the provisions of the Law of Public
Works in force; and that the public necessity of such
works shall have been previously declared, in the
form and under the proceedings set forth in said law.
No levies on proposed public works which are
not in conformity with the provisions of Order 254,
series of 1900, and therefore with the general taxation
system of the Island, shall be authorized.
For the payment of principals of and interests on
loans, the properties, goods and revenues of the Corpor-





- 31 -


ation, and also the public works to be constructed
and their revenue, may be pledged; the manage-
ment and collections to remain with the Ayunta-
miento, but under no circumstance shall payment of
other obligations be had while those of the redemption
of and interests on the loans secured by the aforesaid
proper ties, goods and revenues are still pending.
The amount annually allotted for the redemption
of and payment of interests on the loans contracted
must be shown in the budget under the heading-
"Treasury and Finance."
The monies allotted for the redemption of and
interests on the Joans shall not he applied to other ex-
penses, and shall be kept on deposit at the disposal of
the holders of the respective bonds or obligations of
the loans contracted.

ADDITIONAL PROVISIONS.

I. If in a suit against the Ayuntamiento a final
judgement or decision should be rendered condemning
it.to the payment of an unincumbered sum, the Mayor
shall be notified of the same and in the first meeting
held by the Corporation lie shall report same for com-
pliance therewith on the formation of the next budget.
If such unincumbered sum exceeds twenty per
cent of the budget, its payment may be distributed
in at least five annual payments; if the amount is less
than twenty per cent it shall be paid according to the
means of the Corporation, but it must be included in a
budget.
If miscellaneous judgments are rendered they
shall be obeyed in the order of their dates.
If there are various creditors in the same status
as tile one who has secured decision in his favor, a
liquidation of said responsibilities shall be made for
their payment in the form stated.
II. Municipal Accounting shall be adjusted to
the provisions of this order from the first of July
next, without any pretext or excuse whatsoever, and
the municipal budgets for the coming fiscal year of
the Ayuntamientos which have not yet completed
them shall be drafted and approved in conformity
with same.




32 -

III. All former laws and regulations relative
to Municipal Accounting, and those relating to Muni-
cipal budgets which are contrary to this order, are
hereby revoked.
IV. The Department of Finance is charged with
the enforcement of this order, in view of the authority
given it by Article II, Order 145, series of 1901, which
is hereby ratified.





Adjuntant General.











(Traducci6n.)


N? 112.

CARTEL GENERAL, DEPARTAMENTO DE CUBA,

Habana, 23 de Abril de 1902.

El Gobernador Militar de Cuba, A propuesta del
Secretario de Hacienda, ha tenido A bien disponer lo
siguiente, con el fin de regularizar el servicio de Con-
tabilidad de los Ayuntamientos de esta Isla:

DE LOS PRESUPUESTOS MUNICIPALS.

Art. 1 Los Ayuntamientos .formarin todos los
aflou un presupuesto que comprenderi los gastos que
por cualquier concept hayan de hacerse y los ingre-
sos destinados a cubrirlos.
En el presupuesto han de estar precisamente
equilibrados los gastos y los ingresos, y no se podri
contraer ninguna obligaci6n ni hacerse ningiln pago
que en 61 no estuvieren reconocidos, sin autorizaci6n
express del Gobernador General de la Isla en cada
caso.
El aflo fiscal empieza el primero de Julio de cada
afio y terminal en treinta de Junio del siguiente:
Art. 2? El presupuesto se compondri:
I. De un estado en que se determinarAn los gas-
tos del Municipio con fijaci6n de los cr6ditos que se
les asignen, en cuyo estado se expresarAn separada-
mente y en detalle las asignaciones para el personal,
efectos de escritorio, reparaciones menores y efectos
para el servicio por el orden siguiente:
(a) Servicios do Sanidad y Beneficencia.
(b) Policia de seguridad y servicios de incen-
dios, donde 6ste existiere.
(c) Administraci6n, custodia y conservaci6n del
patrimonio del Municipio.
(d) Tesoreria y Hacienda.





- 34 -


(e) Alumbrado, conservaci6n y arreglo de la via
pfiblica y obras municipales en general.
(f) Alcaldia, Secretaria y Contaduria del Mu-
nicipio, donde deba haberla.
(g) Gastos various, festejos y calamidades pfi-
blicas.
(h) Servicio de agua, done lo hubiere de pro-
piedad del Municipio.
En los presupuestos municipales habrAn de figu-
rar precisamente las cantidades necesarias para la
conservaci6n de las obras pfiblicas quo esten t cargo
de los Ayuntamientos, ademas de lo que permitan los
recursos municipals para continuar las ya comenza-
das y emprender otras nuevas. No podrAn invertirse
los creditos destinados A obras pfiblicas sino con arre-
glo A un proyecto aprobado con las formalidades y re-
quisitos de la Ley Municipal y de ]a Ley de Obras
Pfiblicas.
El cr6dito de "Gastos various, Festejos y Calami-
dades pfiblicas" no podra pasar de cincuenta mil pesos
en la Habana, ni del diez por ciento del presupuesto
de gastos cuando 6ste league 6 exceda de cincuenta
mil pesos, ni del cinco por ciento cuando el presupues-
to sea inferior A cincuenta mil pesos.
Tampoco se podrA invertir de ese cr6dito mis
del diez por ciento en festejos y obsequios.
II. De otro estado en que se determine los in-
gresos obligatorios y voluntarios que autorizan la Or-
den 254, de la series de 1900, con las modificaciones de
que ha sido objeto y otras leyes y reglamentos.
Los ingresos se enumerarAn por el orden estable-
cido en dicha orden, sin que se pueda apelar A los in-
gresos voluntarios mientras no se hayan agotado los
obligatorios, tomandose como base para el c6mputo,
la recaudaci6n obtenida en el iltimo afio fiscal. Ade-
mas del concept de tributaci6n, ha de determinarse
el tipo 6 cuota de exacci6n y la totalidad de la renta
imponible, cuando la contribuci6n sea sobre fincas ur-
banas 6 rfisticas.
Los ingresos de Aguas y Multas impuestas por los
Juzgados Correccionales, tendrAn su Secci6n y ar-
ticulos especiales.
Art. 3? El imported de los bienes do Ayunta-
mientos y los capitale do censos, cuando no est6n





- 35 -


afectos ~a alguna garantia y se autorice respectivamen-
te su venta 6 redenci6n por la autoridad superior de
la Isla, no podrAn aplicarse d los gastos presupues-
tos, deben destinarse a la adquisici6n de otras pro-
piedades que produzcan igual 6 mayor renta, 6 para
amortizar obligaciones de otras propiedades del Ayun-
tamiento gravadas.
Art. 4? Los presupuestos seran preparados y
redactados por los Tesoreros Municipales, teniendo en
cuentalosingresos y gastos efectivos del filtimo ailo fis-
cal, el curso dela recaudaci6n en el corriente y los datos
que en la primer quincena del mes de Marzo de cada
aio les faciliten los encargados de los diferentes ser-
vicios municipales. Esos detalles serin explicados en
una Memoria que precederi a los estados a que se
contrae el articulo anterior.
Art. 59 El proyecto de presupuestos sera pre-
sentado al Alcalde en la segunda quincena del mes de
Marzo de cada aiio. El Alcalde lo decretarhi inmedia-
tamente pasandolo 6 ]a censura del Sindico. Este bajo
su firm expresara en el t6rmino de diez dias si i su
juicio contiene 6 no extralimitaciones legales, especifi-
cando cuales sean, si estima que las hubiere.
Durante esos diez dias estara el proyecto expues-
to al pfblico en la Secretaria del Ayuntamiento, pu-
blicandose en dos nfimeros del peri6dico local (en que
acostumbre hacer sus anuncios), los estados de gastos
6 ingresos que express el articulo segundo y la memo-
ria explicativa que determine el articulo cuarto.
Art. 6 Con ]a censura del Sindico y las obser-
vaciones que hayan echo por escrito los vecinos, sera
sometido el proyecto en la segunda quincena del mes
de Abril a la Junta Municipal.
Es obligaci6n del Alcalde, convocar con la debida
oportunidad a la Junta Municipal para el studio y
discusi6n del presupuesto y facilitar a 6sta cuantos
datos sean necesarios y ella le pida para el cumpli-
mientu de su cometido.
La Junta Municipal podra proponer por escrito,
por mayoria de votos de los miembros que concurran,
formando quorum ]a mitad m is uno do sus miembros,
las enmiendas, adiciones 6 alteraciones que estimen
convenientes, informando si estA 6 no coirforme con




- 36 -


la censura del Sindico respect a si contiene 6 no ex-
tralimitaciones legales.
La Junta Municipal tendra el t6rmino de quince
dias para deliberar y acordar sobre los extremes con-
tenidos en el phrrafo precedent.
La Junta podra designer una ponencia para el
studio del proyecto y celebrar cuantas sesiones juzgue
oportunas, dentro del t6rmino fijado para acordar y
deliberar.
Art. 7? Fiscalizado el proyecto por la Junta
Municipal, se dara cuenta con 61 al Ayuntamiento en
la primer sesi6n que celebre en el mes de Mayo, pa-
sando A la Comisi6n de Hacienda para que estudie y
dictamine sobre el presupuesto en el t6rmino de diez
dias.
Con el proyecto, el informed de la Junta Munici-
pal, el dictamen que formulare la Comisi6n de Ha-
cienda, asi como con las observaciohes que hubiesen
hecho los vecinos, se dara cuenta al Ayuntamiento el
que en t6rmino de veinte dias deliberard y acordard,
celebrando para ello sesiones diaries y doubles si fuese
necesario.
En esas sesiones no so podrA deliberar y acordar
sin la presencia de la mayoria absolute de los miem-
bros del Ayuntamiento.
Las votaciones sern nominales.
Art. 8? Toda discrepancia de la Junta Munici-
pal y del Ayuntamiento con los cAlculos de los ingre-
sos y gastos del proyecto presentado por el Tesorero,
serA motivada, explicAndose los fundamentos de la
disconformidad.
Art. 9? Inmediatamente se remitira una copia
certificada del presupuesto A la Secretaria de Hacien-
da, la cual en el t6rmino de un mes, coutado desde
la fecha en que lo reciba, podra suspender la ejecu-
ci6n de aquella parte del mismo que contenga infrac-
ci6n de esta orden y demas disposiciones vigentes, y
acordar las modificaciones necesarias para que se ob-
serven los preceptos legales.
Art. 10. Revisado el presupuesto por la Secre-
taria de Hacienda, se procederA A su impresi6n en
forma de libro, con todos los informes de los fnnciona-
rios, los de la Junta Municipal y el acuerdo del
Ayuntamiento con la votaci6n nominal, distribuy6n-





- 37 -


dose cuando menos mil ejemplares en la Habana, qui-
nientos en ]a localidad, si el Municipio tuviese mAs de
veinte mil habitantes, y doscientos, si menos de vein-
te mil.
Esta distribuci6n se hari en el primer mes del
afio fiscal, remiti6ndose en el mismo mes a la Secreta-
ria de Hacienda seis de los ejemplares impresos.
Art. 11. Si por cualquier motivo, dejare de es-
tar aprobado el presupuesto por el Ayuntamiento antes
del primero de Julio, solo se podrAn recaudar por
cuenta del nuevo aiio fiscal, los ingresos calificados de
obligatorios con arreglo al presupuesto anterior; no
empezAndose a devengar los voluntarios y las nuevas
cuotas que se hubiesen fijado en el proyecto, sino des-
de la fecha de la aprobaci6n. Los perjuicios que por
ello sufran los servicios municipals serAn de la res-
ponsabilidad de los Tesoreros, Alcaldes y Concejales,
por el descuido 6 negligencia en no presenter 6 no
exigir la presentaci6n del presupuesto, 6 no aprobarlo
en los plazos que se sefialan.
Art. 12. Solo se podra former presupuesto que
se llamarA extraordinario, cuando despu6s de aproba-
do el presupuesto sobrevenga una obligaci6n nueva 6
que racionalmente no se hubiera podido prever en el
presupuesto vigente, y sea perentorio E inexcusable su
inmediato cumplimiento.
Este presupuesto se formara con los mismos re-
quisitos del ordinario, reducidos a la mitad los t6rmi-
nos que para la tramitaci6n se sefialan en los articulos
precedentes.
El Tesorero al redactar dicho presupuesto extra-
ordinario, presentarA al Alcalde Municipal un informed
en que demuestre su necesidad, determinandose el
origen del gasto, que ha de estar autorizado por algu-
na ley 6 acuerdo justificado del Ayuntamiento y en
que se consignen los recursos legales para cubrirlo.
De los ingresos calculados para cubrir las aten-
ciones consignadas en los presupuestos ordinarios, no
podra destinarse suma alguna para los extraordinarios.

DE LA EJECUCI6N DE LOS PRESUPUESTOS.

Art. 13. La cjecuci6ii de los presupuestos co-
responde:




- 38 -


(a) A los Alcaldes, que como Jefes de la Admi-
nistraci6n Municipal, deben velar por la buena march
de la recaudaci6n, cuidando de que 6sta se realice en
la forma y plazos reglamentarios y tienen a su cargo
la Ordenaci6n de pagos, con sujeci6n a los crEditos
presupuestos y A la distribuci6n de fondos.
(b) A los Tesoreros Municipales, a quienes co-
rresponde la recaudaci6n de todos los ingresos que por
cualquier concept pertenezcan al Ayuntamiento, y
]a realizaci6n de los pagos de todos los servicios.
(c) A los Contadores 6 Secretarios Contadores,
que tendran A su cargo la Intervenci6n y el servicio
de Teneduria de libros.
Solo tendrdn Contador especial los Ayuntamien-
tos cuyo presupuesto de ingresos exceda de cien mil
pesos.
(d) Al Concejal Inspector, que designari men-
sualmente el Ayuntamiento y que estari encargado de
la vigilancia de todos los servicios de Tescreria y Con-
taduria, en la form que mis adelante so expresari.
Art. 14. Los Tesoreros no tomarlin posesi6n de
su cargo mientras no constituyan la fianza que acuer-
den los Ayuntamientos a cuyo efecto se les concederi
un mes de plazo. En ningfin caso podra relevarse a
dichos funcionarios de la referida obligaci6n.
Art. 15. Las fianzas se constituiran en efectivo,
en bonos de Compailias de afianzamiento que hayan
cumplido los requisitos legales para opera en esta
Isla, y en hipotecas sobre fincas urbanas 6 rHsticas,
siempre que el valor en venta amillarado de 6stas re-
presente, por lo menos, un cuarenta por ciento mris
del imported de ]a fianza.
Cuando so constituya en efectivo, el dep6sito se
harA en un 3anco de reconocida solvencia 6 en la Ad-
ministraci6n de Rentas 6 Impuestos de la Zona Fiscal,
quedando aqu6l 6 disposici6n del Ayuntamiento, que
no podra disponer del mismo sino para devolverlo al
interesado despu6s de ]a aprobaci6n definitive de sus
cuentas 6 para hacer efectivo los alcances que contra
el mismo resultaren.
Las fianzas hipotecarias deben contender todos los
requisitos exigidos por las leyes.
No se admitirSin cartas personales de garantia.
La fianza de los Tesoreros Municipales serL fijada





- 39 -


por los Ayuntamientos segin la ascendencia de los
presupuestos, teniendo en cuenta que nunca podra ser
menor que la que determine la signiente escala:

Cuando el presupuesto exceda de un mill6n
de pesos. .................. ........... $ 60,000
De 500 mil a menos de un mill6n............ 50,000
,, 300 mil a menos de 500 mil ............... 30,000
,50 mil a menos de 300 mil ............... 10,000
,, 25 mil menos de 50 mil............... 5,000
,10 mil a menos de 25 mil.............. 2,000
De menos de 10 mil pesos el 20 por ciento de la
ascendencia-del presupuesto.
El Alcalde dentro de los diez dias de aprobado
per el Ayuntamiento el contrato de fianza, remitira
una copia certificada del mismo a la Secretaria de Ha-
cienda.
Art. 16. Al cesar un Tesorero, harA la entrega
en debida forma, levantandose acta al efecto en que
so consignarAn todos los valores de'cargo de la Teso-
reria, so practicara liquidaci6n de sus cuentas, y se
harhn al entrant los correspondientes cargo.
Los saldos pendientes del Tesoro saliente, han de
see iguales al cargo del entraute, a no ser que exist
diferencia en su contra, en cuyo caso se procedera a
exigir su reintegro inmediato, iniciandose expedient
de alcance.
Mientras no cese el Tesorero, sent responsible (d
todas las operaciones de Tesoreria.

DE LA RECAUDACION DE LOS FONDOS MUNICIPALS.

Art. 17. La recaudaci6n de todos ios fondos que
por cualquier concept correspondan a la Hacienda de
los Municipios, so realizarai. directamente por los Te-
soreros, sin que los Ayuntamientos puedan subastar
ni encomendar A. persona alguna la cobranza de los
ingresos obligatorios 6 voluntarios.
Bajo concept alguno podrAn los Ayuntamientos
otorgar podores 6 mandates para el percibo de canti-
dades que correspondan a la Corporaci6n, pues dichos
cobros deberAn realizarse por los Tesoreros mediante
cargare.me y carta de pago con los requisitos quo en
esta orden so establecen, La falta de cumplimiento




- 40 -


de este precepto sera penada con el reintegro de la
suma de que se trate y una multa del tanto al triple
de dicha suma.
Art. 18. Conforme A lo dispuestd en el prrafo
segundo del articulo segundo de esta Orden, los ingre-
sos por los servicios de Aguas y multas impuestas por
los Juzgados Correccionales, tendrin su concept es-
pecial en la cuenta de Tesoreria.
Art. 19. Los ingresos procedentes del suminis-
tro de agua a los pueblos, serdn depositados "i fin do
aplicarlos exclusivamente A los siguientes fines:
(a) Para pagar los gastos de ejercicio y conser-
vaci6n del surtido de aguas.
(b) Para pagar el inter6s devengado, fondo de
amortizaci6n y gastos de administraci6u de cualquier
empr6stito asegurado con hipoteca, ft otro gravamen
sobre las obras.
(c) Para mejorar y extender el servicio.
Art. 20. El imported de las multas y demis pena-
lidades que determinan los Reglamentos Municipales
6 de Instrucci6n Primaria, ingresarin integramente
en la Tesoresia Municipal y se aplicarnu a los servi-
cios presupuestos, A menos que por ley 6 reglamento
tengan destiny especial.
Art. 21. La Tesoreria estara establecida en el
Ayuntamiento y abierta al servicio pfiblico cinco ho-
ras diarias.
Queda prohibido en absolute la cobranza domni-
cilio.
Art. 22. Los Tesoreros Municipales, son perso-
nalmente responsables de los quebrantos que tuviere
el municipio por negligencia 6 ignorancia inexcusable
en el ejercicio de las funciones que les compete.
En su consecuencia propodran al Ayuntamiento
los empleados necesarios para el buen desempeflo de
los servicios que tienen a' su cargo, sujetandose al cr6-
dito consignado para ello en presupuesto. No podri
el Ayuntamiento asignar al Tesorero empleado que no
sea aceptado por este.
Cuando los t&rminos municipales tengan mas de
un pueblo, podran los Tesoreros Municipales designer
para ellos an Agente Recaudador, pagado por el mu-
nicipio, pero sin perjuicio de la responsabilidad direc-
ta del Tesorero.





- 41 -


Art. 23. Todo cr6dito reconocido a favor del
Ayuntamiento, sera debidamente contraido, produ-
ciendo cargo al Tesorero.
Los cargos se formularin por duplicado por la
Contaduria con el Visto Bueno del Alcalde. Un ejem-
plar de dichos cargos serA devuelto A la Contaduria,
con la conformidad del Tesorero, para su archivo.
Art. 24. Los cargos de cr6ditos peri6dicos, como
los de Contribuciones 6 impuestos se formarAn:
Los de fincas urbanas y Subsidio Industrial, por
trimestres.
Los de fincas rfisticas, por semestres.
Los de los impuestos obligatorios 6 voluntarios,
ya procedan-de altas, ya de un credito reconocido,
cuando ocurra.esto 6 venza la obligaci6n del deudor,
y por tanto deba ser el credito reclamado por el Ayni-
tamiento.
Art. 25. Las altas y bajas por fincas urbanas y
rflsticas, se ajustaran A la Orden 335 de la series de
1900, y las de Subsidio al Reglamento de dicha con-
tribuci6n.
Art. 26. Los recibos de contribuciones se impri-
mirin en talonarios y contendrin los detalles que de-
termina la Orden 254 series de 1900, que dice asi: En
cada recibo de contribuciones se consignarA el concep-
to que corresponde y la cuota individual del contri-
buyente.
Si el recibo fuese de contribuci6n por fincas urba-
nas 6 rfisticas, se consignara la renta imponible de la
.finca.
En la conjunci6n del recibo y la matriz general
llevaran el sello de la Corporaci6n, y tendrAn su nu-
meraci6n correlativa conform A la list cobratoria,
y los de cuotas fijas su valor impreso, laci6ndose
el cargo al Tesorero por su imported. Seran firma-
dos por el Alcalde, el Contadory el Tesorero, sin
cuyo requisite no tendrAn validez.
En ningfmn caso se comprenderAn en un mismo ta-
lonario recibos de distintos concepts de tributaci6n,
ni de diversos ejercicios.
Las infracciones de los anteriores preceptos serAn
penadas con el reintegro de los recibos que carezcan de
los expresados requisitos y con una multa del tanto al
duplo d.l imported de los mismos.




- 42 -


Art. 27. Bajo ninghn concept en el curso del
aflo fiscal, se alterarA la numeraci6n de los recibos.
Las altas IlevarAn la numeraci6n correlativa A partir
del filtimo nfmero de la list cobratoria.
Art. 28. Al cargo de fincas urbanas y Subsidio
Industrial del primer trimestre y al del primer semes-
tre de fincas rfsticas en cada anlo fiscal, se acompafla-
ra copia certificada de la list cobratoria. Al cargo de
los demAs trimestres 6 semestres, segfin sea la contri-
buci6n por fincas urbanas, Subsidio Industrial 6 fincas
rfsticas, se acompafiarAn las relaciones de altas y ba-
jas que hubieren ocurrido en el trimestre, 6 semestre
anterior.
Art. 29. Los recibos serAn extendidos por la
Contaduria y entregados al Tesorero en talones cosi-
dos por una segunda matriz. El Tesorero no separara
de estos talones ningfu recibo sino para su entrega,
previo pago, A los contribuyentes 6 por causa de baja,
6 declaratoria de fallido debidamente justificada. Los
impresos en blanco de los recibos dados de baja en
trimestres 6 semestres anteriores, serin inutilizados en
los talonarios en poder de la Contaduria, conservAndo-
se con la matriz respective en la que se anotarA la
causa de la baja.
Art. 30. Las altas, producing cuando ocurran
dentro del trimestre cargos adicionales, y no se reti-
rara del cobro ningfn recibo por baja A no ser que se
entregue al Tesorero relaci6n justificada con expresi6n
de la causa que la motive.
Art. 31. Cuando haya que proceder A la rectifi-
caci6n de algfin recibo, simultAneamente con la baja
del recibo rectificado que entregara el Tesorero, inuti-
lizado, se le harA el cargo del nuevo recibo y nota ex-
presiva del acuerdo que haya motivado la alteraci6n.
Al recibo modificado no se le darA el mismo nfl-
mero del que se inutiliz6, sino el que le correspond
A partir del iltimo nfimero de ]a list cobratoria.
El recibo inutilizado por dicha causa se unirA A
su matriz.
Art. 32. TambiEn serAn cargo para el Tesorero,
los recargos que estA obligado A exigir conform A la
Orden 501 de la series de 1900 A los contribuyentes
morosos.
Esos cargos se computarAn en vista de las listas





- 43 -


que con arreglo a dicha Orden deben formarse para la
iniciaci6n y prosecuci6n de los expedientes de apremio.
Art. 33. En las listas cobratorias consignara el
Tesorero la fecha en que cobre los recibos 6 en la que
hayan sido declarados baja 6 fallidos.
Art. 34. Los expedientes de bajas 6 fallidos, los
conservard el Tesorero en su poder como descargo de
su cuenta, uniendo a ellos los recibos inutilizados a
que se contraigan. El Contador tomarA nota de ellos
en la matriz y en el principal de la lista para dedu-
cirlos de los cargos sucesivos.
Art. 35. El Tesorero no pondrA al cobro reci-
bos de los que nb se le hubiese hecho previamente el
cargo. Tampoco retirara ninguno por baja sin que se
le expida por la Contaduria con el Visto Bueno del
Alcalde el correspondiente justificante, A no ser que
proceda de expediente de apremio debidamente trami-
tido y aprobado por el Ayuntamiento, en cuyo caso se
procedera conforme A lo dispuesto en el articulo an-
terior.
Art. 36. Las partidas fallidas seran-debidamen-
te justificadas en los expedientes de apremios. Todo
acuerdo de partida fallida, sin llenar los requisitos y
tramites dispuestos, sera de la responsabilidad de los
Tesoreros que lo propongan, del Alcalde y Conce-
jales que lo adopten, y del Secretario y Contador
que lo autoricen.
Art. 37. El Tesorero esta obligado A custodiar
las relaciones de los contribuyentes morosos, que debe
former conforme A la Orden 501 de la series de 1900,
siendo de su responsabilidad los recargos qne dejen de
ingresarse despu6s de vencidos los plazos para la co-
branza voluntaria, conforme A la citada orden. Estos
plazos no podrAn prorrogarse.
Art. 38. El Tesorero en la 6poca en que esta
obligado a poner al cobro los recibos, los reclamarA de
Contaduria, y si no se lo4 entregan, consignarA su
protest por escrito ante el Ayuntamiento, por con-
ducto del Concejal Inspector, a fin de salvar su res-
ponsabilidad, en cuyo caso sera del Alcalde y Con-
cejales.
Art. 39. La cobranza se realizara en la forma
que disponen las Ordenes 254, 270 y 501 de la series




- 44 -


de 1900; las urbanas por trimestres, las rfisticas por
semestres y las cuotas por Subsidio por trimestres, a
excepci6n de las integras de Patentes que se cobrarAn
por afios completes.
Art. 40. Si el Tesorero al hacersele los cargos
notare la falta de algfin recibo cuya baja no hubiere
sido debidamente acordada 6 cuando no tuviere cons-
tancia de ella, segfin se expresa anteriormente, lo re-
clamarA, y en caso de no subsanarse la falta 6 error,
pondrA el hecho en conocimiento del Alcalde y del
Concejal Inspector a fin de que proceda inmediata-
mente a que se cumpla lo dispuesto.
Art. 41. Todo ingreso en Tesoreria tendrA que
realizarse mediante cargareme redactado por la Con-
taduria. Todo cargar6me produce la correspondiente
carta de pago que se expediri por el Tesorero i la
persona que realice el ingreso, y contendrai los mismos
detalles y requisitos que el cargar6me.
Los cargaremes y cartas de pago serAn talonarios
entire si y contendran el Recibi del Tesorero, el Inter-
vine del Contador 6 Secretario Contador y el Vto. Bno.
del Alcalde. Serin sellados y se anotarAn en el Dia-
rio de Intervenci6n y en el Libro de Caja, llevarin
numeraci6n correlativa durante el ailo fiscal y se con-
signard en ellos el nombre de a. persona que realize el
ingreso, el concept de 6ste y una sencilla explicaci6n
de su procedencia. Se expresari el folio del Diario y
del Libro de Caja en que se anoten.
Art. 42.. A los cargar6mes y cartas de pago pro-
cedentes de impuestos 6 contribuciones se acompailarA
relaci6n nominal y detallada de los recibos de que
procede el ingreso, relaci6n que por duplicado entre-
garA diariamente el Tesorero para su comprobaci6n
por Contaduria y expedici6n del correspondiente car-
gareme. Los ingresos se formalizaran diariamente y
bajo ningfin concept se dejar'in operaciones en sus-
penso.
Art. 43. No se podrAn realizar por un mismo
cargareme ingresos por diferentes concepts, trimes-
tres 6 ejercicios, pues ha de observase la debida se-
paraci6n.
Art. 44. No podra inutilizarse ningfin carga-
r6me sin que se haga lo propio con su carta de pago.
Los cargar6mes y cartas de pago inutilizadas, se uni-





- 45 -


ran al talonario de que proceden explicAndose la causa
de su inutilizaci6n.
Art. 45. En cada Ayuntamiento habra una Caja
de combinaci6n 6 de cerradura modern y que solo
podra abrirse con presencia del Alcalde, Tesorero,
Contador 6 Secretario Contador.
En los Ayuntamientos cuyos presupuestos exce-
dan de cien mil pesos habra ademAs de la citada Caja
de reserve, una Caja auxiliar donde se custodiarAn
por el Tesorero los ingresos que se realicen durante el
dia y la cantidad necesaria para los pagos del dia.
Terminadas las operaciones del dia se guardarin los
los fondos en la Caja de reserve.
Podra acordarse el dep6sito en Banco de la loca-
lidad de reconocida solvencia, que garantice el manejo
con fianza igual & la cantidad mayor que pueda deposi-
tarse. Nunca superarin los dep6sitos l]a cuantia de
la fianza. La fianza serA en valores de inmediata
realizaci6n. En este caso los dep6sitos se haran "4
nombre del Tesorero, finico que podra girar contra los
fondos depositados, para atenciones del Ayuntamien-
to, previamente acordadas y justificadas, expidiendo
los cheks A nombre de los mismos interesados por el
imported de sus respectivos libramientos.
En estos casos llevard el Tesorero una cuenta co-
rriente de Dep6sito en el Banco que podr ser fiscaliza-
da en cualquier tiempo por el Alcalde, el Contador y
el Ayuntamiento.
Bajo ningin concept podra el Tesorero girar
checks A su nombre, ni por suma alguna cuyo libra-
miento no se le haya presentado antes con todos los
requisitos que en esta orden se determinan.

DE LA INVERSI6N DE LOS FONDOS IMUNICIPALES.

Art. 46. Al Alcalde corresponde la ordenaci6fi
de los pagos de las obligaciones reconocidas por el
Ayuntamiento, que tengan consignaci6n en presupues-
to y est6n comprendidas en la distribuci6n de fondos.
Art. 47. Los libramientos seran talonarios y se
numerarAn por el orden correlativo de expedici6n du-
rante el ailo fiscal; los extenderA el Contador 6 Secre-
tario Contador que conservar4 el tal6n en su poder y
contendran las firmas del Alcalde como Ordenador, la




- 46 -


del Interventor, el Recibi de los interesados y el Pa-
gado del Tesorero. Se expresari en ellos el folio del
Diario y del Libro de Caja en que se hayan anotado.
Art. 48. Todo libramiento debe ir acompailado
del document que justifique la legitimidad del gasto,
y del acuerdo del Ayuntamiento aprobando su realiza-
ci6n, observindose ademis las reglas siguientes:
(a) Los libramientos de pago de personal se
justificarin con las n6minas que habrin de redactar
los Jefes de los Departamentos del Ayuntamiento con
el Vto. Bno. del Alcalde, y las suscribirin todos los
empleados comprendidos en ellas.
A las n6minas habrin de acompailarse copia de
los nombramientos, certificados de posesion 6 cese, a
fin de acreditar debidamente las vicisitudes A que se
contraigan las partidas que en ellas se consignan.
(b) Los de pagos de jornales se justificarin
tambien con n6minas de los trabajadores, consignan-
do el journal diario asignado 6 cada uno, la obra en
que han estado ocupados con expresi6n del nfimero
de dias que han trabajado, certificando el Secretario
del Ayuntainiento la legitimidad del. gasto y de haber
sido la obra aprobada por el Ayuntamiento. Si al-
guno de los trabajadores comprendidos en la n6mina
no supiese firmar, se consignarA asi suscribi6ndola.
un testigo a su presencia y en la del Alcalde.
(c) Los de compra de material, fitiles f otros
servicios de igual nataraleza, se justificarin con la
cuenta que presenta.rn los establecimientos que hayan
hecho los suministros certificada por sus propietarids
6 gerentes de la raz6n social, detallindose el precio
de cada articulo y el total imported de los adqui-
ridos.
(d) Al iniciarse los pagos por cuenta de los cr&-
ditos destinados a obras pfiblicas, se acompailarAn a
los libramientos la copia certificada del proyecto y
presupuesto, aprobados en la forma que se determine
en el articulo segundo, y cuando las mismas se reali-
cen por contrata, el testimonio de escritura de con-
trata, el certificado del acta de adjudicaci6n de las
obras, las.del recibo de las mismas y los demas requi-
sitos que se sefialan en el pArrrfo primero de este ar-
ticulo. Las obras deberAn ser contratadas con las
formalidades que seilala el Reglamento de 4 de Enero




- 47 -


de 1883, declarado vigente por la'Orden del Cuartel
General nfimero 123, series de 1900.
.(e) Las n6minas y cuentas se exigiran por du-
plicado, uninndose un ejemplar al libramiento y ar-
chivindose otro en la Contaduria para justificante del
respective tal6n que queda en dicha dependencia.
Art. 49. Quedan prohibidos en absolute los
pagos a formalizar, los anticipos 6 buena cuenta y las
transferencias de cr6dito; salvo lo que disponga en ca-
sos especiales el Gobierno Militar de la Isla, so pena
del reintegro inmediato de los pagos que asi se rea-
licen.
Art. 50. .Queda igualmente prohibido, la en-
trega de cantidades a los empleados municipales para
realizar pagos por cuenta de la Corporaci6n.
Ni los Concejales ni los empleados podran hacer-
se cargo direct 6 indirectamente de suministros, co-
misiones, ni tomar parte como postores en las subas-
tas que se celebran por servicios municipales.
Art. 51. Todos los servicios municipales se
hardn por administraci6n, con arreglo a los credits
presupuestos.
Art. 52. No se realizara pago alguno sino al
interesado 6 a la persona que legalmente o represent,
entregando para su archivo la autorizaci6n 6 mandate
que acredite su representaci6n.
El imported de los sueldos, salaries 6 servicios per-
sonales serA entregado directamente A los interesados
6 sus herederos, que firmarhn de su pufio y letra 6 en
]a forma autorizada.
Art. 53. Bajo ningfin con epto se harA por los
Tesoreros Municipales pago alguno que no est6 autori-
zado en presupuesto 6 por orden expresa del Goberna-
dor Militar de la Isla, sin cerciorarse de que hay un
saldo disponible de credito presupuesto pari el caso.
Tampoco haran efectivo libramientos que carez-
can de los requisitos sefialados y de los debidos justi-
ficantes.
Art. 54. Cuando, por cualquier motivo, los in-
gresos del Municipio durante el curso del afio fiscal,
no alcancen para pagar las obligaciones consigrnadas
en presupuesto, el efectivo existente en Tesoreria se
aplicari al pago de los gastos municipales por el or-




- 48 -


den expresado en el pirrafo primero del articulo se-
gundo. En su consecuencia no se hara ningfn pago
existiendo obligaciones pendientes por el mismo con-
cepto. Caso de morosidad 6 abstenci6n del acreedor,
se justificara este extreme con certificaci6n de Conta-
duria y el Vto. Bno. del Alcalde Ordenador. En este
caso tendri derecho el acreedor, a no ser que su cr&-
dito haya prescripto conforme a lo dispuesto en la
Legislaci6n vigente, a recibir el imported de su cr6dito
en otros gastos del mismo concept en la primer dis-
tribuci6n de fondos.
Art. 55. Los ingresos, que por ministerio de
Ley 6 por lo que en esta orden se preceptfa, tengan in-
versi6n especial y cuenta separada, quedan exceptua-
dos de las disposiciones del articulo anterior, si bien
no se hara ningfin pago por cuenta de los mismos si
hubiere obligaciones pendientes del alo fiscal recono-
cidas por el mismo concept.
Art. 56. El credito de gasto.s various y calamidades
publicas estarA A disposici6n del Ayuntamiento, que al
autorizar el gasto especificari la inversion que haya
de darse i las sumas que acuerde, conform a las pre-
venciones del inciso (g) parrafo primero del articulo
segundo de esta Orden. Dicha inversion debe justifi-
carse en la forma que dispone el articulo 48.
Art. 57. No se expedir: ningGn libramiento
por minoraci6n de ingresos. Cuando haya que devol-
ver algiun ingreso indebido, serA previa justificaci6n
de su procedencia y con aplicaci6n A gastos various, y se
unir6 al libramiento copia del expediente en que se
haga constar la causa de la devoluci6n y el acuerdo
del Ayuntamiento disponi6ndola.
Art. 58. La distribuci6n mensual de fondos se
hara por el Alcalde, Tesorero y Contador 6 Secretario
Contador,-teniendo en cuenta el estado de los fondos
y el de las obligaciones que tengan que satisfacerse,
consignAndose en el libro de Distribucion bajo la firma
de dichos funcionarios y entregAndose una copia de la
misma al Tesorero.
De la distribuci6n se dar, cuenta al Ayuntamiento.
DE LOS DEPOSITS Y FIAKZAS.
Art. 59. Los ingresos por Dep6sitosy Fianzas,
se realizarin tambi6n mediante cargareme y carta de





- 49 -


pago, con los requisitos que determine el articulo 41
de esta Orden, y producing como los demas ingresos
del Ayuntamiento, el correspondiente asiento en los
libros de Tesoreria y Contaduria, pero no podrA dis-
ponerse de su imported en ningfin caso ni con pretesto
alguno, para ninguna atenci6n Municipal.
Art. 60. La devoluct6n de Dep6sitos 6 Fian-
zas cohstit .idos en las Cajas del Ayuntamiento, se ha-
rA mediante libramiento, con los requisitos que ex-
presa el articulo 47, justificado debidamente con la
6rden y demas documents que acrediten la legitimi-
dad del pago, uni6ndose tambien al libramiento la car-
ta de pago inutilizada del ingreso realizado por dicho
concepto,'datAndose el imported.
La devoluci6n tiene que efectuarse precisamente
A la misma persona que reliz6 el ingreso, 6 a sus here-
deros si hubiere fallecido, debiendo acreditarse en este
caso la personalidad de los mismos con document en
forma y haciendo entrega de la carta de pago que fu6
expedida al constituirse el dep6sito:
Art. 61. Si el dep6sito fuere coustituido por
mandamiento judicial 6 de cualquiera autoridad ad-
ministrativa, no podr, realizarse su devoluci6n sin
orden express del Juzgado 6 autoridad administrative
qlue dispuso su ingreso y dicha orden debera unirse en
copia certificada al libramiento, conservAndose el ori-
ginal en la Secretaria del Ayuntamiento.
Cuando sea precise ingresar en firme dep6sitos
constituidos por contribuyentes para establecer recla-
maciones contra acuerdos que los perjudiquen 6 para
establecer recursos de alzada por apremios, se proce-
derad ]a devoluci6n de dichos dep6sitos uniendo al
libramiento copia de la resoluci6n recaida en el asun-
to, y el ingreso en firme se realizar6 por nuevo car-
gar6me segfn el concept del presupuesto. La carta
de pago correspondiente A este cargareme, se uniri
como justificante tambi6n del libramiento de la devo-
luci6n del dep6sito, cuando el interesado no fire el
recibi en dicho libramiento de devoluci6n asi como
los recibos si el cobro es por contribuciones y aquellos
no se presentaren tampoco A recojerlos. En cualquier
tiempo en que se presented despu6s, con devoluci6n
de la carta de pago 'que se unira al libramiento, y de
7




- 50 -


suscribir el mismo, se le podran entregar los referidos
recibos.
Art. 62. En caso de que los interesados se nie-
guen a presenter la carta de pago que les fu6 expedi-
da al constituirse el dep6sito 6 alegaren su extravio,
se procedera a su inutilizaci6n, anunciandolo por me-
dio de cedulones y en la Gaceta Oficial.
En ningfn caso se expediri duplicado de la carta
de pago, sino certificado expedido por el Secretario del
Ayuntamiento con el Vto. Bno. del Alcalde, que con-
tendra todos los detalles de ]a carta de pago extravia-
da, torados del cargar6me que acompaf16 el Tesorero
como justificante de su cuenta, haci6ndose constar en
el tal6n respective, la fecha de la expedici6n de di-
cho certifiicado.

DE LOS CONTADORES 6 SECRETARIES CONTADORES.

Art. 63. Los Contadores 6 Secretarios Contado-
res, ademas de las obligaciones que se expresan ante-
riormente tienen las siguientes: '
(a) Presenciar los arqueos ordinarios y extraor-
dinarios que se practiquen.
(b) Intervenir con su firma la ordenaci6n y eje-
cuci6n de los pagos 6 ingresos.
(c) Fiscalizar todos los actos de las oficinas mu-
nicipales en lo relative a la declaracion y reconoci-
miento de obligaciones y cr6ditos, cuidando que las
operaciones se realicen con exactitud y no se incurra
en olvido, error 6 infracci6n de los preceptos legales,
salvo.las facultades que al Alcalde, Ayuntamiento y
Junta Municipal conceden la Ley Municipal y esta
Orden.
DE LOS CONCEJALES INSPECTORS.

Art. 64. El Concejal Inspector que mensual-
mente design el Ayuntamiento, ademas de las expre-
sadas en otros articulos de esta orden, tiene las si-
guientes obligaciones.
(a) Cuidar de que se lleven en orden los servi-
cios de Recaudaci6n y Tesoreria.
(b) Cuidar de que esten al dia y bien llevados
los libros de Contaduria y Tesoreria.
(c) Cuidar de que tenga ingreso en Caja diaria-





- 51 -


mente el imported de los recibos cobrados por el Te-
s6rero.
(d) Procurar que se ponga al cobro en su opor-
tunidad las rentas 6 impuestos y contribuciones del
Ayuntamiento.
(e) Hacer que la Tesoreria est6 abierta al pflbli-
co diariamente las horas que se fijan en esta orden.
Cualquiera infracci6n que advierta, la comunicarA
por escrito al Alcalde y al Ayuntamiento, para que
adopten los acuerdos procedentes.
DE LA TENEDURIA DE LIBROS
Art. 65., En los Ayuntamientos en que haya
Contador, la Contabilidad se llevarA por partida double,
en los demAs por partida simple.
Art. 66. Son obligatorios para el Tesorero:
El Libro de Caja, el Libro de Actas de Arqueo, y
el Libro de Recaudacion de Contribuciones.
Podri llevar ademAs los auxiliares que consider
necesarios 6 convenientes.
Art. 67. En el Libro de Caja se anotarin dia-
riamente los ingresos y pagos que se realicen por el
orden correlative en que son expedidos los cargar6mes
y libramientos, ya procedan de obligaciones corrientes,
ya de las reconocidas y contraidas en ailos anteriores,
expresando en este caso el ejercicio a que corres-
pondan.
Se cerrara mensualmente y el saldo se pasar'!
como existencia en Caja para el mes siguiente.
La existencia en Caja en 30 de Junio de cada afio
sera la primer partida de la cuenta del nuevo ejer-
cicio.
Art. 68. En el Libro de Actas de Arqueo, se
harAn constar los arqueos ordinarios y extraordinarios
que se practiquen, suscribi6ndolos el Alcalde, el Teso-
rero y el Contador 6 Secretario Contador.
Los arqueos ordinarios se practicarAn los dias
quince y filtimo de cada mes. Los extraordinarios en
la toma de posesi6n de Alcaldes, Tesoreros y Conta-
dores 6 Secretarios Contadores; y cuando lo disponga
el Alcalde, lo solicite el Contador 6 Secretario Conta-
dor, 6 cuando lo ordene el Gobernador Militar 6 el
Secretario de Hacienda por si 6 por medio de sus de-
legados.





- 52 -


Art. 69. En el Libro de Recaudaci6n, se llevatr
la cuenta de la misma consignindose los cargos que el
Tesorero reciba y los ingresos que realice, abriendo
una cuenta por cada concept, trimestre 6 semestre,
con separaci6n de ejercicio, ajustAndose A la nomen-
clatura de los presupuestos.
Art. 70. Son obligatorios para la Contaduria los
signientes libros:
Diario, Mayor. Inventario. Distribuci6n de
Fondos.
Art. 71. En el Diario, se anotarAn diariamente
por el orden en que se vayan realizando, los ingresos
y pagos, totalizAndose mensualmente. Las sumas de
este libro por partida simple han de guardar confor-
midad con las del de Caja de Tesoreria, practicAndo-
se diariamente la confront de sus asientos.
Art. 72. En el Mayor, se llevarAn las cuentas
respectivas por los distintos concepts de ingresos y
gastos del presupuesto, y de dep6sitos y Fianzas.
Art. 73. En el inventario, se consignarAn todas
las propiedades del MIunicipio, muebles 6 inmuebles,
con expresi6n de su valor en venta y renta cuando sea
estimable.
Art. 74. En el de Distribuci6n de fondos, se
anotarAn las que acuerden el Alcalde, Tesorero y Con-
tador 6 Secretario Contador, segfin se express en el
articulo 58, haci6ndose constar la fecha en que se
diere cuenta de las mismas al Ayuntamiento.
Art. 75. Todos los libros seran foliados y en la
primera hoja se certificara por el Secretario con el
Vto. Bno. del Alcalde el objeto A que se destinen y
folios que contienen.
No se harAn en ellos enmiendas ni raspaduras y
los errors fi omisiones se salvarai por los contra-
asientos que procedan.
Art. 76. El Tesorero esta obligado:
1. A remitir diariamente al Alcalde parte del
movimiento de Caja.
2. A presenter al Ayuntamiento un estado tri-
mestral del movimiento de la recaudaci6n de contri-
buciones A su cargo.
3. A rendir cuenta parcial de Caja todos los me-
ses al Ayuntamiento, en la forma que mAs adelante se