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Powers and duties of heads of departments. Each head of Prostitutes Mahayag of the city government shall be in control of such department under the direction and supervision of the Mayor, and shall possess such powers as may be prescribed herein or by ordinance. He shall certify to the correctness of all payrolls and vouchers of his department covering the payment of Prostitutes Mahayag before payment, except as herein otherwise expressly provided.

At least four months Prostitutes Mahayag the beginning of each fiscal year, he shall prepare and present to the Mayor an estimate of the receipts and appropriation necessary for Prostitutes Mahayag operation of his department for the ensuing fiscal year, and shall submit therewith such information for purposes of comparison as the Mayor may desire. He shall submit to the Mayor as often as required reports covering the operation of his department.

In case of the absence or sickness, or inability to act for any other reason, of the head of one of the city departments, or in case of temporary vacancy, the officer next in rank of that department shall perform the duties of the department head concerned. Appointment and removal of officials and employees. The President of the Philippines, with the consent of the Commission on Appointments, shall appoint the city judges, the city treasurer, Prostitutes Mahayag city engineer, the city fiscal and his assistants, Prostitutes Mahayag chief of police, the city health officer, the city assessor, the chief of the fire department, the city superintendent of schools and his Prostitutes Mahayag, and other heads of such city department as may be created by law.

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Subject to the provisions of Civil Service Prostitutes Mahayag, the Mayor shall appoint such Prostitutes Mahayag officers and employees, Prostitutes Mahayag public school teachers and city court employees Prostitutes Mahayag employees of the office of the city Prostitutes Mahayag, paid out of the city funds and they shall be suspended and removed in accordance with law.

Officers not to engage in certain transactions. It shall be unlawful for any city officer, directly or indirectly, individually or as a member of a firm, to engage in any business transaction with the city, or with any of its authorized officials, boards, agents or attorneys, whereby money is to be paid, directly or indirectly, out Prostitutes Mahayag the resources of the city to such person or firm; or to purchase any real estate or other property belonging to the city, or which shall be sold for taxes or assessments, or by virtue of legal process at the suit of the Prostitutes Mahayag or to be surety for any person having a Prostitutes Mahayag or doing business with the city, for the performance of which security may be required; or to be surety on the official bond of any officer of the city; and shall not be financially interested in any transaction or contract in which the national government or any subdivision or instrumentality thereof in an interested party.

The head of a department and his assistant or the chief and assistant chief of an office shall be entitled to a commutable Prostitutes Mahayag in addition to their respective salaries, for quarters and representation which shall not be less than five thousand four hundred Prostitutes Mahayag for the heads or chiefs, and three thousand six hundred pesos for the assistants per annum.

For purposes of this section, the judges of the city court, the Prostitutes Mahayag auditor, the city superintendent of schools, the vice-mayor, the councilors, city council secretary and city secretary shall be considered as Prostitutes Mahayag chief of a department; and the city electrician, the city veterinarian, and the city agriculturist shall be considered as assistant chief of a department or an office.

The General Auditing Office. The Auditor General shall receive and audit all accounts of the city, in accordance with the provisions of law relating to Government accounts and accounting. The city auditor shall be appointed by the Auditor General and shall receive the same salary of the city treasurer per annum, one-half to be paid by the National Government and the other half by the city. The Bureau of Public Schools. The Director of Public Schools shall exercise the same jurisdiction and powers in the city as elsewhere in the Philippines, and the city superintendent of schools, who shall receive a compensation of fifteen Prostitutes Mahayag pesos per annum, shall have all the powers and duties in respect to the schools of the city as are vested in division superintendents in respect to schools of their division: ProvidedThat the operational expenses of primary, intermediate and high schools shall be borne by the National Government, as provided for by law.

The procedure outlined in Republic Act Numbered Two thousand two hundred sixty-four relative to purchasing shall govern the purchase of materials, equipment and supplies. However, the Committee on Award shall be composed of the city mayor, as chairman, the city treasurer, the city auditor, the city fiscal and a councilor duly designated by the City Council, as members. These officers may act through their authorized representatives.

Reports Prostitutes Mahayag the Mayor concerning schools. The city superintendent of schools shall make a quarterly report of the conditions of the schools and school buildings of the city to the mayor, and such recommendations as seem to him wise relative to improving the schools or school buildings Prostitutes Mahayag the city.

The City Treasurer His powers and Prostitutes Mahayag. These shall be a city treasurer who shall have charge of the Department of Finance and shall act as chief fiscal officer and financial adviser of the city and custodian of its funds. He shall have the following general powers and duties:.

The City Engineer His powers and duties. Prostitutes Mahayag shall be Prostitutes Mahayag city engineer who shall have charge of the department of engineering and public works. He Prostitutes Mahayag authorized to charge fees, at rates to be fixed by the city council, for the sanitation and transportation Prostitutes Mahayag and supplies furnished by his department. Execution of authorized public works and improvements.

All repair or construction of any work or public improvements, except parks, boulevards, streets or alleys, involving an Prostitutes Mahayag cost of three thousand pesos or Prostitutes Mahayag shall be awarded by the mayor upon the recommendation of the city engineer to the lowest responsible bidder after public advertisement by posting notices of the call for bids in conspicuous places in the city hall and by publication in the local newspapers of general circulation, both for not less than ten days: Provided, howeverThat the city engineer may, with the approval of the President of the Philippines, upon the recommendation of the Secretary of Public Works and Communications, execute by administration any such public work costing three thousand pesos or more.

In case of public works involving an expenditure of less than three thousand pesos, it shall be discretionary with the city engineer either to proceed with the work himself or to let the contract to the lowest bidder after such publication and notice as shall be deemed appropriate or as Prostitutes Mahayag be, by regulations, prescribed.

The City Fiscal His powers and duties. There shall be a city fiscal who shall discharge his duties under the general supervision of the Secretary of Prostitutes Mahayag. The city fiscal shall receive a salary of fifteen thousand pesos per annum. The Prostitutes Mahayag fiscal shall be the chief legal adviser of the city and all Prostitutes Mahayag and departments thereof.

He shall also have charge of all prosecution of crimes, misdemeanors, and violations of city ordinances appealed to or brought before, the Court of First Instance of Davao. For that purpose he may cause autopsies to be made, in case it is Prostitutes Mahayag necessary, and shall be entitled to demand and receive for the purposes of such Prostitutes Mahayag or Prostitutes Mahayag the aid of the city health officer.

Assistant City Fiscals. There shall be ten assistant city fiscals who shall perform the duties of the city fiscal as assigned and directed by the city fiscal, with the following compensation per annum:. The incumbent special counsel, according to seniority of service, will automatically become Prostitutes Mahayag, seventh and eighth assistant city fiscals.

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The City Health Officer His powers and duties. There shall be a city health officer who shall have charge of the Department of Health and shall receive a salary of fifteen thousand pesos per annum. In case of epidemic or when the inhabitants Prostitutes Mahayag the city are menaced by any infectious or contagious diseases, the Director of Disease Control shall assume Prostitutes Mahayag control of the health and sanitation services of the city until such condition shall have ceased to exist.

The chief of police His powers and duties. There shall be a chief of police who shall have charge of the police department and shall receive a salary of twelve thousand pesos per Prostitutes Mahayag. Chief of secret service. There shall be a chief of the secret service who shall, under the Prostitutes Mahayag of police, have charge of the detective work of the department and of the detective force of the city, and shall perform such other duties as may be assigned to him by the chief of police or prescribed by law or ordinance.

Peace Officers Prostitutes Mahayag powers and duties. The Mayor, the chief of police, the deputy chief of police, Prostitutes Mahayag chief of the secret service, and all officers and members of the city police and detective force shall be peace officers. Such peace officers are authorized to serve and execute all processes of the city court and criminal processes of all other courts to whomsoever directed within the jurisdictional limits of the city or within the police limits as Prostitutes Mahayag defined; within the same territory, to pursue and arrest without warrant, any person found in suspicious places or under suspicious circumstances reasonably tending to show that such person has committed, or is about to commit, a crime or breach of the peace; to arrest or cause to be arrested, without Prostitutes Mahayag, any offender when the offense is committed in the presence of a peace officer or within his view; and, in such pursuit or arrest, to enter any Prostitutes Mahayag, ship, boat, or vessel Prostitutes Mahayag take into custody any person therein suspected of being concerned in such crime or breach of the peace, and any property suspected of having stolen; and to exercise such other powers and perform such other duties Prostitutes Mahayag may be prescribed by law or ordinance.

They shall detain an arrested person Prostitutes Mahayag in accordance with the provisions of Prostitutes Mahayag laws relative to such detention. Whenever the mayor shall deem it necessary to ever danger or to protect life and property, in case of riot, disturbance, or public calamity, or when he has reason to fear any serious violation of law and order, he may Prostitutes Mahayag upon the provincial commander or other members of the Armed Forces of the Philippines.

Except upon the occurrence of any such conditions, Prostitutes Mahayag jurisdiction and supervision and the preservation of peace and order shall pertain exclusively to the peace officers herein mentioned, existing law to the contrary notwithstanding.

Chief of fire department. There shall be a chief of fire department who shall have the management and control of all matters relating to the administration, organization, government, discipline, and disposition of the fire forces. He shall receive a salary of twelve thousand pesos per annum, and shall have the following powers and duties. He Prostitutes Mahayag have the power to alter or disapprove such plans as do not provide for adequate protection against the occurrence of fires.

The City Assessor His powers and duties. There shall Prostitutes Mahayag a city assessor who shall have charge of the department of assessment and who shall receive a salary of fifteen thousand pesos per annum. In making this list the city assessor shall take into consideration any sworn statement made by the owners of the property, but shall not be prevented thereby from considering other evidence on the subject, and exercising his own judgment in respect thereto.

For the purpose of completing this list, he and his authorized deputies or representatives may Prostitutes Mahayag upon the real estate for the purpose of examining Prostitutes Mahayag measuring it, and may summon witnesses, administer oaths to them, and subject them to examination concerning the ownership and the amount of real estate and its cost value.

He shall likewise furnish the city treasurer with a copy of every tax declaration or cancellation thereof prepared by him from time to time, and such other information as the city treasurer may require for the collection of taxes. It shall be the duty Prostitutes Mahayag each person who, at any time, acquired real estate in the city, and of each person who constructs or adds to any improvement on real estate owned by him in the city, to prepare and present to the city assessor within a period of sixty 60 days next succeeding such acquisition, construction or addition, a sworn declaration setting forth the value of the real estate acquired or the improvement constructed or addition made by him and a description such property sufficient to enable the city assessor readily to identify the same, and furnishing him with certified copy or duplicate original of deeds of conveyance or any proof of acquisition thereof, as well as original, subdivision or segregation maps or surveys and invoices.

For this purpose, the register of deeds is hereby required to furnish the city assessor with a duplicate copy of every deed or instrument of conveyance presented for registration, and all surveyors, either public or private, are likewise required as soon as possible Prostitutes Mahayag furnish free the said city assessor with a blue or white print copy of all maps or surveys executed or made by them within the city.

Any person having acquired real estate who fails to make and Prostitutes Mahayag the Prostitutes Mahayag herein required within the said period set forth above shall be Prostitutes Mahayag to have waived his right to notice of the assessment or revision of such property and the assessment or revision of the same in the name of its former owner shall, in all such cases, be valid and binding on all persons interested for all purposes, as though the same had been assessed in the name of its present owner.

If the owner of any real estate shall fail to make a declaration thereof, or if the city assessor is unable to discover the owner of any real estate, he shall nevertheless list the same for taxation, and charge the tax against the true owner, if known, and if unknown, then as against an unknown owner. In case of doubt or dispute as to the ownership of real estate, the taxes shall be levied against the possessor or possessors Prostitutes Mahayag. When it shall appear that there are separate owners of the land and the improvement thereon, separate assessment of the property of each shall be made.

If it shall come to the knowledge of the Prostitutes Mahayag assessor that any taxable real estate in the city has escaped listing, it shall be his duty to list and value the same at the time and in the manner provided herein and to charge against the owner Prostitutes Mahayag the taxes due for the current year and last preceding four years, and the taxes thus assessed shall be legal collectible, and the penalties shall be added to such back taxes as though they had been assessed at Prostitutes Mahayag time when they should have been assessed.

The City Assessor shall, during any part of the year, add to his list of taxable real estate in the city the value of the improvements placed upon such property during the preceding or current year, and any property which is taxable and which has theretofore escaped taxation. Likewise, with or without the presence of owners, he may revise and correct the assessed value of any or all parcels of real estate in the city which are not assessed at their true money value, by reducing or increasing the existing assessment as the case may be, the effectivity of which shall be the year Prostitutes Mahayag following.

The City Board of Assessment Appeals. There shall be a City Board of Assessment Appeals which shall be composed of five members, three of whom are government officials, and the remaining two to be appointed by the city mayor. Prostitutes Mahayag three members of the Board shall be the city auditor, Prostitutes Mahayag chairman, the city engineer and the register of deeds as members, to serve without additional compensation.

The two other members shall be selected from among Prostitutes Mahayag owners in the city and they shall each receive a compensation of fifteen P The chairman of the board shall have the power to designate any city official or employee to serve as the secretary of the board without additional compensation.

So help me God. In case of affirmation, the last four words are to be stricken out. Signature of officer administering Prostitutes Mahayag ". It shall have authority to cause to be Prostitutes Mahayag the listing and valuation of the property in respect to which an appeal has been perfected by order signed by the Board or a majority Prostitutes Mahayag, and transmit it to the city assessor who shall amend the tax list in conformity with said order.

It shall also have the power to revise and correct, with the approval of the Department Head first had, Prostitutes Mahayag and all erroneous or unjust assessments and valuations for taxation, and make a correct and just assessment and state the true valuation in each case when it decides that the assessment previously made is erroneous or unjust. The Assessment when so corrected shall be as lawful and valid for all purposes as though the assessment had been made within the time herein prescribed.

Such reassessment and revaluation shall be made on due notice to the individual concerned who shall be entitled to be heard by the City Board of Assessment Appeals before any reassessment or revaluation is made.

The decision of the City Board of Assessment Appeals shall be final unless the Department Head declares the decision reopened for review by him, in which case he may make such revision or revaluation as in his opinion the circumstances justify.

Such revision when approved by the President of the Philippines shall be final. Taxes on real estate. A tax, the rate of per centum of ad valorem taxation not to exceed two per centum, to be determined by the Prostitutes Mahayag Council, shall be levied annually on or before the second Monday of December on the assessed values of all Prostitutes Mahayag estate in the city subject to taxation.

Taxes Prostitutes Mahayag the said Prostitutes Mahayag shall be due and payable annually on and after the first day of January of the ensuing year. City Public Service Officer. There shall be city public service officer, who must at least be a sanitary engineer, with a salary of eleven thousand four hundred pesos per Prostitutes Mahayag. Allotment of internal revenue and other taxes. On the internal revenue accruing to the National Treasury under Chapter II, Title XII of Commonwealth Act Numbered Four hundred sixty-six, Prostitutes Mahayag other taxes collected by the National Government and alloted to the various provinces, as Prostitutes Mahayag as the national aid for schools, the city shall receive a share equal to what it would receive if it were a regularly organized province.

Power to levy special assessment for certain purposes. The City Council may, by ordinance, provide for the levying and collection, by special assessment of the land comprised within the district or section of the city specially benefited, or a part not to exceed sixty per centum of the cost of laying out, opening, constructing, straightening, widening, extending, grading, paving, curbing, enlarging, or improving public avenues, roads, streets, alleys, sidewalks, parks, plazas, bridges, landing places, wharves, piers, docks, levees, reservoirs, waterworks, watermains, water courses, esteros, canals, drains and sewers, including the cost of acquiring the necessary land and Prostitutes Mahayag improvements thereon, as Prostitutes Mahayag provided.

In case of national public works the City Council as an agency of the National Government, shall, Prostitutes Mahayag the President of the Philippines so directs it, provide for the levying and collection by special assessment of the land within the section or district of the city specially benefited of the cost or part thereof to be determined by the President, of laying out, opening, constructing, straightening, widening, extending, grading, paving, curbing, walling or deepening, or otherwise repairing, enlarging or improving national roads and other national public works within the city, including the cost of acquiring the necessary land and improvements thereon.

Basis of apportionment. The amount of the special assessment shall Prostitutes Mahayag apportioned and computed according to the assessed valuations of such lands as shown in the books of the city assessor. If the property has not been declared for taxation purposes, the city assessor shall immediately declare it Prostitutes Mahayag the owner and assess its value, and such value shall be the basis of the apportionment and computation of the special assessment due thereon.

Property subject to special assessment. All lands comprised within the section or district benefited, except those owned by Prostitutes Mahayag Republic of the Philippines, shall be subject to the payment of the special assessment. Ordinances levying special assessment. The ordinance providing for the levying and collection of a special assessment shall describe with reasonable accuracy the nature, extent, and location of the work to be undertaken; the probable cost of the Prostitutes Mahayag the percentage of the cost to be defrayed by special assessment; the district or section which shall be subject to Prostitutes Mahayag payment of the special assessment and shall describe with reasonable accuracy Prostitutes Mahayag and bounds if practicable, and by other reasonable accurate means if Prostitutes Mahayag, and the period, which shall not be less than five nor more than ten years, in which said special assessment shall be payable without interest.

One uniform rate per centum for all lands in the entire district Prostitutes Mahayag section subject to the payment of all the special assessment need not be established, but different rates for different parts or sections of the city according as said property will derive greater or less benefit from the proposed work, may be fixed. It should be the duty of the city engineer, to make the plans, specifications, and estimates of the public works contemplated to be undertaken. Publications of proposed ordinance levying special assessment.

The proposed special assessment ordinance shall be published, with a list of the owners of the lands affected thereby, once a week for four consecutive weeks in any newspaper published in the city, one in English, Prostitutes Mahayag in Spanish, and one in the local dialect, if there be any, and in default of local papers, in Prostitutes Mahayag newspaper of general circulation in the city.

The said ordinance in English, Spanish, and the local dialect shall also be posted in places where public notices are generally posted in the city and also in the district or section where the public improvement is constructed or contemplated Prostitutes Mahayag be constructed.

The secretary of the Prostitutes Mahayag council shall, on application, furnish a copy of the proposed ordinance to each land-owner affected, or his agent and shall, if Prostitutes Mahayag, send to all of them a copy of said proposed ordinance by ordinary mail or otherwise.

Protest against special assessment. Not later than Prostitutes Mahayag days after the last publication of the ordinance and the list of landowners, as provided Prostitutes Mahayag the preceding section, the landowners affected may file with the City Council a protest against the enactment of the ordinance.

The protest shall be duly signed by them Prostitutes Mahayag shall set forth the addresses of the signers and the arguments in support of their objection or protest against the special assessment established in the ordinance. If no protest is filed within the time and under the condition above specified, the ordinance shall be considered approved as published. Hearing of protest. The City Council shall designate a date and place for the hearing of the protest filed in Prostitutes Mahayag with the next preceding section and shall give reasonable time to all protestants Prostitutes Mahayag have given Prostitutes Mahayag addresses and to all landowners affected by any protest or protests, and shall order the publication once a week for two consecutive weeks, of a notice of the place and date of hearing in the same manner herein provided for the publication of the proposed special Prostitutes Mahayag ordinance.

All pertinent arguments and evidences presented by the landowners interested or their attorney shall be attached to the proper records.

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After the hearing, the City Council shall either modify its Prostitutes Mahayag or approve it in toto and send notice of its decision to all interested parties who have given their addresses, and shall order the publication of the ordinance as approved finally together with a list of the owners of the parcels of land affected by the special assessment, three times weekly, for three consecutive weeks, in the same manner hereinabove prescribed.

The ordinance finally passed by said body shall be sent to the mayor with all the papers pertaining thereto, for his approval or veto as in the case of other city ordinances. Prostitutes Mahayag the Mayor approves it, Prostitutes Mahayag ordinance shall be published as above provided, but if he vetoes it, the Prostitutes Mahayag in similar cases provided in this Charter shall be observed.

When ordinance is to take effect. Upon the expiration of thirty days from the date of the Prostitutes Mahayag publication of the ordinance as finally approved, the same shall be effective in all respects, if no appeal therefrom is taken to the proper authorities in the manner hereinafter prescribed.

Any time before the ordinance providing for levying and collection of special assessment becomes effective in accordance with the preceding section, appeals from such assessment may be filed with the President of the Philippines in case of public works undertaken or contemplated to be undertaken by the National Government, and with the Prostitutes Mahayag of Finance in the case of public works undertaken or contemplated to be undertaken by the city.

In all cases, the appeal shall be in writing and signed by at least a majority of the owners of the lands situated in the special assessment zone whose holdings represent more than one-half of the total assessed value of the lands affected. The appellant or appellants shall immediately give the City Council a written Prostitutes Mahayag of the appeal, and the Secretary of the City Council shall, within thirty days after receipt of the notice of appeal, forward to the officer who has jurisdiction to decide the appeal an excerpt from the minutes of the council relative to the proposed special assessment and all the documents in connection therewith.

Decision of the appeal. Only appeals made within the time and in the manner prescribed in this Act shall be entertained, and the officer to whom the appeal is made may Prostitutes Mahayag for further hearing or decide the same in accordance with its merits as shown in the papers or documents submitted to him.

All appeals shall be decided within sixty days after receipt by the appellate officer of the docket of the case, and such decision shall be final. Fixing of amount of Prostitutes Mahayag assessment.

As soon as the ordinance is in full force and Prostitutes Mahayag, the city treasurer shall determine the amount of the special assessment which the owner of each parcel of land comprised within the Prostitutes Mahayag described in the ordinance levying the same is to pay each year during the prescribed period, and shall send to each landowner a notice thereof by ordinary Prostitutes Mahayag.

If upon completion of the public works it should appear that the actual cost thereof is smaller or greater than the estimated cost, the city treasurer Prostitutes Mahayag without delay proceed to correct the assessment by increasing Prostitutes Mahayag decreasing, as the Prostitutes Mahayag may be, the special tax on each parcel of Prostitutes Mahayag affected, for the balance of the unpaid annual installments.

If all annual installments have already been paid, the city treasurer shall fix the amount of credit to be Prostitutes Mahayag to, or the Prostitutes Mahayag special tax to be levied upon, the land as the case may be. In all Prostitutes Mahayag, he shall give notice of such rectifications to the parties interested.

Payment of special assessment. All sums due from any land owner or owners as the result of any action taken pursuant to this article shall be payable to the city treasurer in the same manner as the annual ordinary tax levied upon real property, and shall be subject to the same penalties for delinquency and be enforced in the same manner as said annual ordinary tax; Prostitutes Mahayag all said sums together with any of said Prostitutes Mahayag shall, from Prostitutes Mahayag dates on which they were assessed, constitute special liens on said land, with the sole exception of the lien for the nonpayment of the ordinary real property tax.

If, upon recomputation of the amount of the special assessment in accordance with the next preceding section, it appears that the landowner has paid more Prostitutes Mahayag what is correctly due from him, the amount paid in excess shall be refunded to him immediately upon demand; in the other case, the landowner shall have one year within which to pay without penalty the amount still due from him. Said period shall be counted from the date the landowner received the proper notice.

Disposition of proceeds. The proceeds of the special assessment and penalties thereon shall be applied exclusively to the purpose or purposes for which the assessment were levied.

It shall be the duty of the city treasurer to turn over to the National Treasury all collections made by him from special assessment levies for national public works. Annual Budget. At least four months before the beginning of each fiscal year, the Prostitutes Mahayag treasurer shall present to the Mayor a certified statement by department of all receipts and expenditures of the city pertaining to the preceding fiscal year, and to the first seven months Prostitutes Mahayag the current fiscal year together with an estimate of the receipts and expenditures for the remainder of the current fiscal year; and he shall submit with Prostitutes Mahayag statement a detailed estimate of the revenues and receipts of the city Prostitutes Mahayag all sources for the ensuing fiscal year.

Upon receipt of this statement and estimate and the estimates of department heads as required by Section nineteen of this Charter, the Mayor shall formulate and submit Prostitutes Mahayag the City Council at least two and a half months before the beginning of the ensuing fiscal year, a detailed budget covering the estimated necessary expenditures Prostitutes Mahayag the said ensuing fiscal year, which shall be the basis of the annual appropriation ordinance: Provided, howeverThat in no case shall the aggregate amount of such appropriation exceed Prostitutes Mahayag estimate of revenues and receipts submitted by the city treasurer as provided above.

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Supplemental budget. Supplemental budget formulated in the same manner as the annual budget may be adopted when special or unforeseen circumstances make such Prostitutes Mahayag necessary.

Failure to enact an appropriation ordinance. Whenever the City Council fails to enact an appropriation ordinance for any Prostitutes Mahayag year before the end of the current fiscal year, the appropriation ordinance for such year shall be deemed reenacted, Prostitutes Mahayag shall go into effect on the first day of July of the new fiscal year as the appropriation ordinance for that year.

City funds. The city funds shall consist of the general fund and such special funds Prostitutes Mahayag may be created by law or ordinance. The general fund shall be devoted exclusively for local public purposes.