§ 77. Tax budget. The amount of estimated expenditures contained in\nthe annual estimate adopted by the common council, less the amount of\nestimated revenues applicable to the payment thereof and the amount of\nall judgments payable prior to the tax levy, shall constitute the tax\nbudget. The common council shall levy and cause to be raised by tax the\namount of said budget, and the amount shall be levied, assessed and\nraised by tax upon the real and personal property liable to taxation in\nthe city at the time and in the manner provided by law.\n
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