The Ocala evening star. [volume] (Ocala, Fla.) 1895-1943, 1897-02-20

4 Il
effective and cheaper service for its
own use, and | therefore recon-
mend that you take such steps as
you deem wise and prudent looking
to the city's owning at some time
its own lighting, instead of award
ing il to corporations.
TAXATION.
Upon the subject of taxation |
beg to call your attention most par
ticularly and especially to the fact
that heretofore the council seem to
have overlooked a very important
requirement of the law You will
remember that the powers con-
ferred upon a municipal corporation
are measured by its charter, and
the law in Florida especially pro-
vides that there shall be no money
paid out of the treasury except in
pursuance of an appropriation. My
predecessor called the attention of
the last council to this important
fact, that it had made no estimate
of the expenses OF the city govern
ment, and had made no appropria-
tons to meet these different eX-
penses; yet they seem to have for
gotten the matter, and during the
year, 50 far as | am advised, made
no appropriation whatever, but
simply ascertained, as near as they
could, the gross amount that was
required and fixed the rate of taxa
ton upon this basis. 1t would be
your duty to consider a reasonable
expense of the different branches
of the government, and to take into
consideration the amount of taxable
property within the corporate linn
its, and from these two amounts fix
such a rate of taxation as will sup
ply the city with necessary funds
to meet the expense measured by
the appropriation that you have
made. If you should not make an
estimate and appropriation for diff
ferent expenses, we are likely to
have suits brought against the city
enjoining the collection of taxes
upon. this ground, and incur the
same difficulty that we might incur
by the improper and illegal tax
alton heretofore referred to. l
therefore urge upon you the impor-
lance of making an appropriation
for the different expenses and de-
partments in the city.
APPROPRIATIONS.
Upon this question OF ap-
preparations / desire to call
your attention to an imperative pro-
vision of the law that declares that
cit shall not be lawful for the gov
eminent of any city or town to
make appropriations in any one
year for a greater amount than is
allowed to be collected by taxation,
and it shall not be lawful for any
officer of municipal government
to issue warrant on the treasurer
except in payment of an appropria-
ton. This is a plain and impera-
tive provision of the law that, if un-
needed, may bring us into great
difficulty, and | earnestly ask of
you your consideration upon this
important branch.
DONATIONS AND FESTIVITIES.
| desire to call your attention to
another provision of the law that
seems to have been overlooked in
part by your predecessors. The
law provides "that a city council
shall not make any appropriations
of money or credit in the way of
donations, festivities, pageants, ex-
cursions or advertising" We have,
in the past, been in the habit of
paying sums of money for fire tour
naments and other purposes, which
seem to me to be in direct viola.
ton of the law on the part of the
council A reference to the ex-
penses of the fire department for
the year 1894 is absolutely appal-
ling. 1t appears from the records
of the clerks office that there has
been spent in the fire department
for that year the sum of SI2,ooI.SS,
of which amount S3,S25.oo was
water rent; but upon an exam
nation of the different items it
very clearly appears that large
amount Of this money has been
paid without any authority of law
!; whatever. There arose at one
time a spirit of rivalry between the
, fire departments here, that has
been productive, in my mind, of