The record-union., 1894-09-03


"That the Board of Trustees must, on or
before the first Monday in September in
each year, by ordinance, fix the rate of
taxes to be levied, and levy the taxes for
general municipal purposes, ETC."
The above tax rate was not fixed by
your board by ordinance, but was done
by resolution. Your action, therefore, is
invalid, and if not corrected within
proper time the taxes could not legally be
collected. Furthermore, the tax rate as
levied by your board contains levy of
cents for special purposes. L under
stand that this fund will be used for pub
lie celebrations, such as Fourth of July,
Decoration Day, etc do not think that
your board has any power to create a
special fund for these purposes, as Sec
ton 81 of the charter, which allows spe
clal funds 10 be created. simply refers to
the several departments requiring muni-
clpal expenditures. While am III favor
OF the city making donations for these
purposes, still the same should be taken
out of the general fund, as it is a very
serious question whether your board can
levy a special tax for these purposes. 1t
will be well, l think, to exclude it alto
gether from the levy, as its retention
might invalidate the other taxes.
Again, / notice that the sewer fund is
hxed at the high rate OF 29 cents. l un-
derstand that it is the intention of your
board to use about Is cents of this fund in
the improvement of the present sewerage
system or in the partial erection of a new
one. There would be nearly $50, 900 that
could be used for this purpose; but under
Section 10 OF the charter, the sum could
not, III my opinion. be legally expended.
This section provides THAT no system or
plan for any work therein authorized TO
be performed land this includes drain
age SYSTEM shall be adopted by said board
which snail cost over 1900, unless such
plan shall be first submitted to and rati-
he'd by vote OF the electors of said city;
and provided further, that if any plan is
adopted involving the expenditure of
more than SO, COO, the money required to
carry out such plan shall be raised either
by the issuance OF bonds or by direct tax
alton, as the electors at such election may
determine
1t is clear, therefore, from the above
section, that no new sewerage system, or
any improvements to the present one. cost
ing more than $40, 900, can be built until a
plan therefore is first adopted by your
. board and submitted to and ratified by a
vote of the electors of the city.
The sewer rate of % cents should there
fore be cut down to the rate furnished by
the Board of Estimate, to wit, 101 cents.
Again, before the tax rate is levied for
the special fund, it is necessary, under
Section 81 OF the charter. that the Board
of Trustees by ordinance establish such
Speclal ana separate IunOS.
When the new charter was adopted it
was the popular opinion that the tax rate
would be lowered, but ii your board per-
sists in making the tax rate 81 20 on the
Sl00 the wish and desire of the people
will not be gratified. As you are doubt
less aware, the ordinary school taxes are
now collected by the county. The rate
last year for the city was IL cents, and it
is fair to assume that it will be as much
this year. Adding the special school rate,
which is paid to the county but used in
the city, to the rate as established by
your board, we have the enormous rate
of 81 81 on each hundred dollars. This is
excessive and beyond all reason The
Board of Estimate carefully considered
the question OF the funds required for the
next fiscal year. They reported that a
total tax rate OF S2 on the hundred dollars
would be sufficient. l am of the same
opinion and respectfully recommend that
your board reconsider the matter and
adopt the rates as advised by the Board
of Estimate.
For the purpose of expediting matters,
as the time is extremely short L here
with transmit to your honorable body
one ordinance establishing special and
separate funds, and a second ordinance
establishing the tax rate. l have not
filled out the rates in the ordinances
leaving that to your board. Respect
fully submitted.
b. U. STEINMAN, Mayor.
THE BOARD RESCINDS ACTION.
Devine moved that the board rescind
their action of Thursday evening, fixing
the tax levy for the ensuing fiscal year
The motion was carried.
Devine and Tozer said they would like
to be informed how special funds can be
created for meeting the expenses of cele-
brating Memorial Day and Fourth of
July.
Mr.. Devlin stated that all funds should
be created by ordinance.
ESTIMATE OF LEVY.
He then read the levy recommended by
the Board of Estimate which foots up 81.
fol