St. Paul daily globe., 1895-12-24

school funds. The latter funds are de-
rived from interest upon investments OF
the proceeds of sales of state school
lands, and from state tax upon property
of l lis mills per dollar of valuation
OF this tax. 1-15 of one mill Is for the
support of the state university. The
residue together with the interest on
school land sales investments. is an
nually distributed among all the school
districts of the state. in proportion to
the number of pupils enrolled.
The amount of revenue for school pur-
poses, accruing to the city as an inde-
pendent school district, is. therefore.
practically fixed by law.
The amounts to be raised for other
departments of Sthe city government have
maximum limits established by law,
which will be stated in the remarks upon
the respective departments.
Water and other rents collected by the
city are considered as income from in
veStments, and will be treated under 9TH
er heads.
In the year 1894. the last one for which
statistics could be complete, the reven-
ues actually collected from these sources
were, approximately, as follows:
General property taxes. ...... 81 ,612, ,S51 So
Special assessments. ........ 1Sl' go "A
Special taxes. =. ......... SS9, ,264 u
State and county school fund. 1856 965 81
Flnes IN municipal court 2S,O4l 90
Miscellaneous items. -. :. -. %, 739 u
Total revenues collected. So. .S2S, ,667 O4
The amount of general taxes and spe-
cial assessments collected within the year
did not coincide with the respective lev
les made in the same year. which were
as follows:
General tax levy, city pur-
cpnSsS poseS .'..... -. ....... 81, I6O. $50 80
special assessments. E. .... 113 1S9 II
The valuation Of real and personal
property, within the city, for purposes
OF taxation, for the year, was $i23, 349, 705.
In addition to taxes for city purposes.
there were levied in the same year sos
mills per dollar of valuation. for county
purposes, and S.S5 mills per dollar of
valuation for state purposes, including
county and state school taxes.
The total amount therefore, of all
species of taxes levied on persons and
property, within the city during the year,
Tor city. county and state purposes, was
as follows:
General city taxes for city
and school purposes. ISL, 760, S26 80
special assessments on real eS-
tate. ...... ...... -. ....... 113, 1S9 II
special taxes on occupations. $780, 264 72
County taxes, including l mill
:, school tax. -. .......... S76, ,212 60
State taxes. including l lis
mills school tax. . 413221 81
IoIal. ..... 80. ....... So 002, 715 90
The last-named sum represents the to-
tai of the enforced contributions of the
residents and property owners within the
city. for public purposes, for the year;
and amount to $21.40 per head of popula-
tion. on the basis of this years census.
So much of these levies as were not act
ually collected within the year, remain
liens against property, and will have to
be paid some time.
The levies for the current year, now
will hay hnnr 1rata
ly the same as for 1894.
In estimating the actual weight of the
public burdens upon occupations and
property within the city, the form of the
tax makes no difference. The fact that
every dollar coming to the city treasury,
save the small sum accruing from the
state school land revenues, has BEEN paid
by our people, and that 1t forms the cost
of owning property and doing business
within the city, should not be overlooked.
Special assessments, representing as
sumed benefits to particular properties,
from local improvements, must be includ-
ed within the amount of taxes raised, as
well as general levies made on the basis
of valuation.
COLLECTION OF REVENUE.
Collection of special assessments for To-
cal improvements can be materially
cheapened and facilitated. Under the ex-
listing system, all general taxes upon real
estate within the city, whether for state,
county. or city purposes, are collected by
the county treasurer, while special as
sesSments against the same property are
collected by the city treasurer. The effect
of this is to compel the property owner to
resort to two separate offices, for pay
ment of his taxes, and also for the pur-
pose of having deeds certified to be clear
of tax liens. When taxes of both kinds
are paid, two receipts instead of one must
be procured. Where the owner must look
in two places for his taxes, he is liable
to omit looking at the city treasurer S
Office, because those payable there are
assessed at irregular intervals. When all
kinds of taxes are payable at the same
place, the owner of the property is sure,
at least once year, to learn of all. The
collection of general taxes and special as
sessments by two offices largely increases
the cost of collection. Two separate sets
of accounts must be kept, with a neces-
sary increase of clerical force. If the
taxes become delinquent, two sets of pro-
ceedings must be prosecuted for their en-
forcement.
The committee therefore recommends
such a change in the laws governing spe-
cial assessments for local improvements,
as that these taxes shall be placed upon
the general real estate tax duplicate, and
collected with the other taxes against the
same property.
LIQUOR LICENSES.
cially liquor licenses, has not been as
careful or complete as it should be.
Liquor licenses issued annually in ST.
Paul are about 300 in number. By the
laws of the state, every person who sells
wine, beer, or liquor, in quantities of five
gallons or less, is a retail dealer; and
must pay a special tax of 81 900 per year,
for which he becomes entitled to license.
The right to sell is not transferable; and
discontinuance of the business before the
expiration of the year does not entitle the
license to a rebatement.
Under the law, the sale of wines in
quantities of two dozens of so-called quart
bottles, or less would constitute the SELL
er retail dealer, and make him liable
to pay the license fee for such.
1t is understood that substantially all
wholesale liquor dealers in the city sell
case goods by single dozens; but only one
such firm pays license fee for doing so.
1t is also understood, that many drug
gists sell liquors by retail; but single
firm of druggists pays the special tax.
1t is we'll known to the police depart
ment that at about thirty disreputable