53 Pa. Stat. § 17034
The fiscal year of the city of Philadelphia, the board of guardians of the poor of the city of Philadelphia, the board of health, and of the controllers of public schools of the city of Philadelphia, and inspectors of prison, shall commence on the first day of January in each and every year. It shall be the duty of the board of guardians of the poor to furnish the councils of the city of Philadelphia, on or before the first day of March in every year, an estimate of the amount that, in their judgment, will be required during the current fiscal year for the maintenance and support of the almshouse establishment of the said board; and the controllers of public schools, and the board of health, the port wardens and inspectors of the prison severally shall, in like manner, on or before the same day in each year, furnish to the said councils the amount that, in their judgment, will be necessary for the support of public schools, and the necessary expenses of the board of health, the port wardens and inspectors of the prison respectively, for the current fiscal year; and the said city councils shall fix the rate, and levy all the taxes now authorized by law, within the limits of said city and county, except the state tax, and direct the amount to be applied and paid by the city treasurer, to health, school, poor, city and other purposes, according to law; the said taxes shall be voted so as to show how much is raised for said objects respectively. They shall be collected and accounted for to the treasurer as one city and county tax. The said tax and all state taxes accruing within said city limits, shall be paid to the receiver of taxes, and all allowance made by law for the collection and prompt payment of the state tax, shall accrue to the city treasury, for the use of the city: Provided, That the said city councils shall so discriminate, in laying said city taxes, as not to impose upon the rural portions, these expenses which belong exclusively to the built portions of said city; for which purpose the assessors shall distinguish in their returns what properties are within agricultural or rural sections, not having the benefit of lighting, watching and other expenditures, for purposes exclusively belonging to built portions of said city; and all lands within said agricultural or rural districts, used for the purposes of cultivation or farming, shall be assessed as farm land: And provided, That no money shall be hereafter borrowed on the faith and credit of said city, unless the ordinance, or other authority authorizing the same, shall have been introduced at one stated meeting of the common council, and the draft thereof published in at least two of the newspapers of the city daily, for four weeks before the final consideration and passage thereof by the said common council; and at any stated meetings of the select council, held at least one week after the final consideration of any such ordinance by the common council, the select council may consider and act upon any such ordinance; but the select council shall not originate any ordinance, or other authority for borrowing money; and no loan shall be authorized without a vote of two-thirds of the whole number of the members of each council: And provided also, That it shall be the duty of the city councils to obtain by dedication or purchase, within the limits of the said city, an adequate number of squares, or other areas of ground, convenient of access to all its inhabitants, and lay out and maintain such squares and areas of ground as open public places, for the health and enjoyment of the people forever.
53 P.S. § 17034