The New York herald., 1875-12-29
BOARD OF APPORTIONMENT.

FINAL DISPOSITION or THE BUDGET FOR 1876
THE SYSTEM OF TRANSFERRING BALANCES
AN INTERESTING PAPER PROM COMPTROLLER
GREEN TAX STATISTICS ACCOMMODATIONS
FOR THE COURT or GENERAL SESSIONS.
regular meeting Of the Board Of Estimate and APP
portionment held in the Mayors Office yesterday
Mayor wiekham, Comptroller Green, Alderman Lewis
ana Tax Commissioner Wheeler present
transfer OF $1,000 was authorized from contingen-
cies the Corporation Attorneys ONCE the appro
pration for salaries
The Commissioners Of Public Works sent in request
for transfer Of $1,000 from lamp and gas q
1874 20 repairs Of aqueducts, &c, for 1875
Comptroller Green spoke against the principle OF such
transfers He presented the following statement OF his
views, embodying some interesting statistics
To THE BOARD or ESTIMATE AxD AProRroxnRxr-
Nearly year ago offered ia the Board a resolution
ueeafng l1eApedlent TO authorize any lnrther
transfers Of balances Of appropriations Tor years prior
10 the year ls11 Oh account Of the large of
taxes on personal property remaining unpaid, which
vas uncolectaoe; or, IN other words, because there
was no money N the treasury out OF which such
nominal balances 81 appropriations could be paid.
Nc member oi the Board vas wlng 10 support this
resolution except myself
Again at meeting OF the Board February B. 1875.
moved the same resolution, with the result the
resolution being laid over on motion of the President
OF the Board OF Aldermen then stated that the prod
net Of the taxes LEVIED equal 10 the amount OF
the appropriations payable out OF taxes, or, other
words that were not raising and collecting taxes
enough TO pay the current expenses of the city and
meet the appropriations Although taxes levied might
be enough cover the estimates OF expenses and tie
amount OF appropriations the taxes actually
collected was insufficient account oil the impos-
siblty oil collecting many OF the assessments for per-
sonal taxes
There is very large yearly deficiency in the colIec-
tons Of personal taxes arising to some extent from
the manner Of assessing them. Persons who dead
bankrupt sometimes continued on the tax lists
from year to year Taxes real estate are mostly
collected because they lions the property but
personal taxes are lost TO the city If the person has
property TO pay them The amount of uncoected per-
sona LEVIED in the last hye years. as shown by
the table herewith submitted, is So, Sal, ,l24 49,
The law provides for deficiencies in the product Of
taxes levied by authorizing the Board Of Supervs-
or the estimates, and / have urged upon them
the necessity OF adding enough, but some ill
advised members of that body always found ready
limit the amount added TO meet deficiencies order
make taxation apparently less The consequences OF
this course are obvious any familiar with the
finances Of the city The supposed be equal
tho expenses OF the year for which they
levied but the collections fall short Of the estimates
and appropriations, aud the deficiencies must be pro-
vided for by subsequent taxation or by the issue Of
bonds and increase of the debt
This resu. is inevitable; there Is no escape from this
consequence OF ignoranty tinkerng with a measure
designed to protect the treasury against deficit IN
revenue from taxes by those who are ntrusted with au
thority.
During the last session of the Legislature bill was
prepared to prevent the transfer aud use OF these
nominal unexpended balances of appropriations IN
years previous to the year 1874 which have reality
in fact, they represent no moneys in the treasury
now any which will ever be collected from unpaid
taxes levied them. THIS bill passed the Senate,
but defeated in the Assembly. Not dollar Of the
balances of appropriations prior to 1875, remain
ing unexpended should be allowed TO be used II they
are used equal amount must be provided by the
issue of bonds and | again my protest against
transfers of these merely nominal balances OF old ap
preparations -.
eves for five years from 1870 to 1874 inclusive, show
ing the amounts added to the tax levy in each year to
meet Deficiencies in tho product OF taxation
amounting in all to ST, I9l, Gil So and the actual
amount of deficiencies of each year the collections
personal taxes amounting in the aggregate in that
short period to $5 4l ia 49, of which but small por
ton ever be collected This table also shows the
amount of Deficiencies arising from remissons Of
and for discount allowed for prompt payments TO
be $76 792 5S nearly onehaf OF the amount added
TO meet deficiencies during the same period
urged that at least S526 555 90 should be added for
deficiencies for 1875, sum not less than the law al
lowed. but the Supervisors added only s196,272 80.
The deficiencies in the collection of taxes for this
year from the remissons of taxes and DIS
count for prompt payment alone amounted to
S179,65 2l, or nearly the whole sum added,
and, besides, the unpaid personal taxes OF this
year will amount to very large sum- leaving heavy
deficit in revenue from taxation to meet current ex
penses of the year Under chapters and IA of the
Laws OF 1872 81 600 900 of long bonds issued
to take up bonds then outstanding, which, in
fact represented deficiencies in collections Of personal
taxes In former years. This table also shows that
have been drifting since then in the same direction
for the amount OF Deficiencies in the collection Of per-
sonal taxes and discounts allowed by law FOR prompt
payment OF taxes must be made up later by
increase Of taxation by the issue Of long bonds
The refusal by this Board 10 transfer and
pended balances of old appropriations will TO
small extent, 60 to mitigate this condition Of things
and propose a resolution to prevent hereafter the
transfer of any balances prior to the year 1875 Re-
spectfully, ANDREW H. GREEN Comptroller
STATEMENT
OF uncoleced personal taxes and OF amounts added to
the tax levy for deficiencies in collections and amounts
lost to the treasury by discounts and rcmssions Of
taxes in the years 1870 to 1874, inclusve:-
AMOUNT added Discount amount Of
for deficiencies, and remission pers nj tdres
Fear. ilsolpencies dc. Of td1ca uRcoHected
1870. S493 6S3 S179, 269 5000, $50
1871. ....-..-. 12T, OLE 1861, ,076