State and Local Gen eral appropriation bills are passed by the legis latures of all but 11 of the States, but these may not include all the money appropriated. New York has a general appropriation bill covering only absolutely necessary expenses; a supply bill which provides for unforeseen ex penditures and deficiencies; and a supplemen tary supply bill at the end of the session to care for all items omitted by the others. There are a large number of separate appropriation bills in Massachusetts. As a rule, State ap propriations run for a year and any balances revert to the treasury, but in some States they run for a year after the year for which they were made. In some States the governor has the power to veto items in the appropriation bills; in some States officials have authority to borrow to meet deficiencies in their depart ments, though the amount and rate of interest are generally limited. No Massachusetts of ficial may incur liabilities greater than the amount appropriated and the commonwealth cannot be held responsible for an excess. In some States an officer so exceeding his 'appro priation is held personally liable. In 32 States there is a constitutional limitation on the amount of indebtedness for deficiencies of rev enues. In cities appropriation bills may be pre pared either by a city council or board of alder men, or by a board of estimate consisting of executive officials. As a rule mayors may veto
separate items. See BUDGETS, AMFILICAN State and Local.
Adams, H. C., (Sderice of Finance' York 1912) ; Beard, C. A., 'Readings in American Government and Poli tics' (New York 1909), and 'American City Government' (New York 1912) ; Dewey, D. R., 'Financial History of the United States' (3d ed., New York 1907) ; Fairlie, J. A., (Muruci pal Administration' (New York 1910) ; Ford, H. J., (Cost of Our National (New York 1910) ; Goodnow, F. J., 'Compara tive Administrative Law) (Vol. II, New York 1893), and 'City Government in the United States) (New York 1904) ; Hatton, A. R., 'Digest of City Charters' (Chicago 1906); Hotchkiss, W. E. 'The Judicial Work of the Comptroller of E., Treasury' (in 'Cornell University Studies in History and Political Sci ence,' Vol. III, Ithaca 1911); Plehn, C. C., 'Government Finance in the United States' (New York 1915) ; Reinsch, P. S., 'Readings in American Federal Government) (Boston 1909); Story, Joseph, 'Commentaries on the Constitution' (5th ed., Boston 1891) ; Von Hoist, H., 'Constitutional Law of the United States' (Chicago 1887).