The evening telegraph. [volume] (Philadelphia [Pa.]) 1864-1918, 1869-12-03
THE CTTYTAX Observation-Disclosures *
TAMPA YERS.


Finance Committee, fixed the rate Of taxation
during the ensuing year at 81 80. This rate
will inevitably prove insufficient under the
present system of collections, and create
another deficiency at the end of next year,
which will lead to q corresponding increase of
the municipal debt. We deplore the evils of
operous taxation, and deeply regret that a ne
oessity for q high rate should exist, but it is
nevertheless desirable now, and it must soon
become absolutely necessary, that the city
sbould obtain from the citizens, each year,
enough money to defray current expenditures.
The convenient policy which polite French
man calls ''the anticipation of re-
sources" cannot be continued forever, and
its dangers have been fearfully illustrated
by the steady and tremendous increase of in
debtedness since consolidation. Each new
wear tax rate is fixed with the assurance
that it will be sufficient to meet expenditures.
and it invariably results in deficiency.
Cities which persist in such course through
q long period cannot hope to escape the bank
ruptcy that is inevitably entailed, sooner or
later upon the commercial firms, corpora
tions, or nations which are guilty of similar
folly and injustice. In December 1868, the
minority report of the Finance Committee re-
commended tax rate of So 30, and the results
have shown that its predictions that rate of
$3.50 would result in large deficiency have
unhappily been fully realized. 1t appears that
on the 1st of Nov, 1869, the warrants out
standing gamounted to the sum of So, S66, ,6GS 10,
and the provisions for obtaining revenue
during the coming year are so inadequate that
much larger amount of floating indebted
ness will probably be outstanding at the close
of next year. The Controller estimates the
total amount of money required in 1870 at
$14, ,OOO, 900, of which, he says, nearly
$40, 900, 900 should be provided by taxation.
The committees estimate reduces the total
sum required to little less than 1913, 900, 900;
and while they concede that So, GAS, ,662'77 of
this sum should be raised by taxation, the
rate they have fixed will only produce
$S,306, ,979'79, provided it is all collected;
but Judging from past experience, large
percentage of this sum will never be paid into
the treasury According to the Controllers
estimates, which are, however, criticized and
condemned as imperfect and unfair, the def
cheney will be million and half of dollars,
even if all the taxes assessed are collected;
while, if the estimates of the Finance Com
mittee be accepted, there will be a deficiency
of nearly $3.50, 900, even if no allowance is
made for the delinquency of tax-paye ers, and
if the extra appropriations amount to a mere
nominal sum
This prospect, bad as it is, is intensified by
the vices of the present system of collecting
the taxes, which is as imperfect and made
quate as the tax rate itself. While the city
fails to redeem her warrants, delinquent tax
payers are Withholding from the treasury
sum far greater than her matured Obligations
and the net product of any tax rate has be-
come matter of guesswork rather than calcu-
lation. The Finance Committee deserve
credit for their forcible exposition of this sub
ject, and it is time that the disgraceful and
dishonest proceedings of the sharks and
shirks who have done so much to embarrass
the city treasury should be summarily ar
rested. AS general principle no tax is more
collectable than that imposed on real estate.
Whatever may be done with other species of
property, it cannot be concealed or
carried away, and it always possesses a
value at least equal to the
municipal claim. And yet we are told that at
this moment there is due to this fearfully en-
barrassed city nearly six millions of dollars of
the taxes heretofore levied, mainly, on real
estate! And large portion of this sum is
lost forever, on account of the delays in
pressing payment and in entering up liens.
In view of this disclosure, all former exhibit
tions of indifference and neglect of the inte-
rests of Philadelphia by the Legislature will
pale into insignifcance when compared
with inattention to this vitality important
subject at the approaching session. 1t is
evident that the law defining the duties of
the Receiver of Taxes should be thoroughly
revised; and there can be little doubt that the
public interests would be better served, in
the matter of entering up liens, by the City
Solicitor, than by solicitor appointed bv a
Receiver of Taxes, and responsible only
to him. We do not like the sucges-
ton of the Finance Committee that the
unpaid taxes should be sold to the highest
bidder; it is liable to many obvious obiec-
tions, one of which is that body of delin-
quents might themselves combine to purchase
at price far below the true value, their
own obligations. Besides, the whole idea of
farming out taxes is antiquated, and in pro-
gressive communities obsolete The CITY
should have more practical power to collect
taxes, or discharge any other municipal duty,
than any single citizon or small combination
of citizens; and it would have this power if
proper laws were framed and honest and
;D+alIioant officials wara chosan Tn the ,,ro