On December 16, 1953, or as soon thereafter, as may be practicable, the director of personnel is hereby authorized and directed to give all officers and employees occupying, or on authorized leave from, offices and positions included in the agreement as of the date old-age and survivors insurance coverage becomes effective as to their offices and positions the following notice in writing:
"You are hereby notified that the mayor and council of the City of Tucson, pursuant to the authority granted by chapter 126, Arizona Laws of 1951, has entered into an agreement with the employment security commission of Arizona providing for the extension of old-age and survivors insurance coverage as provided by title II of the Federal Social Security Act to certain officers and employees of the city. This agreement includes the office or position occupied by you, or from which you hold an authorized leave, to be effective December 1, 1953, such coverage being retroactive to January 1, 1951. Your continuation in office or occupancy of your position, or retention of the right to reoccupy your position on expiration of leave therefrom, after such date shall constitute acknowledgment on your part of your ability for the payment to the director of finance of an amount equal to the tax which would have been imposed upon you for salary or wages received by you as an employee of the city by section 1400 of the Federal Internal Revenue Code if your services to the city subsequent to January 1, 1951, and prior to December 15, 1953, had constituted employment as defined by section 1426 of such code. You will be notified subsequently of the amount of this contribution which will be due and payable within sixty (60) days after the effective date of such coverage."
(1953 Code, ch. 20, ยง 32)