The Vermont watchman. [volume] (Montpelier, Vt.) 1883-1911, 1897-02-24

What have been the actual aggregate ex-
penses of the city for the year just endedI
Recapitulation No. l shows a gross aggre-
gate expenditure of S97 142 16; recapitula-
ton No. 2 presents an apparent net aggre-
gate of expenditure, in the departments
enumerated, of SAG, 1929.
Referring to recapitulation No. l, the
following are not properly Items OF current
expense City teams Isl ,845) are perman-
ent investment and only the loss or depre-
citation in the value Of the propsrty-if any
adds to the expense in the department IN
which it is included; OF miscellaneous ex-
penses the sum of So, 756.75 is for taxes paid
to state and county, the payment OF which
is not matter of local option or manage
ment, and is not fairly chargeabe to NUM-
cipal expenses; bonds ga 000), and temper.
airy loans paid (S17 800 are not part OF
current expenses the same is true OF the
liquor bill ,(S5769 49, which reappears IN the
| treasury from the proceeds OF sales OF the
| $4,000 was for bonds paid, and is not an
item of current expenses. These sums,
| aggregating S40,87093, deducted from the
stated gross expenditure, $97, l42 16, leave
approximately-th city's aggregate net ex-
| penditure for current expenses, sos, 271 80
At least, this is the way it appears to nom
| expert in accounting.
| Referring to recapitulation No. 2, the
average understanding may be in doubt as
to some of its deductions. From the total
expenditure OF $12, 725.15 in the street and
| bridge department. the sum OF S2674 Is de-
| Quoted for amount earned by city teams
with their drivers" If this sum were for
| cash earned outside the city corporation,
by the city teams, its deduction would be
intelligible but that is not the case, as ap-
pears from other parts Of the report, but
| the figures are an estimate OF the amount
the city would have paid for the work done
| by the city teams, at the rates charged last
year when teams were hired If the price
| paid for the purchase of the teams, 81 ,845,
| had been dec Quoted from the aggregate ex-
penditure, that would have been correct, If
| the value of the teams is unimpaired The
| S29O76, received by the treasurer from
various sources, was expended In the street
and bridge department; 1t cannot proper
ly be be deducted from the aggregate,
| which should be diminished only by 81 $40,
the value OF the teams, leaving the actual
net expenditure for streets and bridges
| $40, 88O15. The deductions for assessments
(Which are taxes) in the sidewalk and sewer
| department. the deductions in the other de-
partments-e excepting $1503 in miscellane-
ous-do not appear to be for money
unused and returned to the treasury; on
| the contrary, these several sums were de-
rived from taxation or received from other
| sources and were expended in full in the
departments in which they figure, with the
sirgle exception noted The aggregate of
$46, 139. 20 should not, therefore, be taken as
| the net expenditure in fhe departments
enumerated in recapitulation No. 2; the ag
gregate is in fact $6.02283 larger, or S52,-
162 ~. Nor does the total of recapitulation
No. 2, accurately represent the amount of
municipal expenditure that would be COW
cred by direct local taxation that sum
would be S48. S13 20, or about eight per cent
of the grand list larger than shown in re-
capitulation No. 2. This is the way these
things in the duplex recapitulation appear
to the WAToHMAN cipherer. If he is wrong
in his conclusions he will cheerfully submit
| to corrections.
In the departments of streets, bridges,
sidewalks and sewers, the total expendi
ture for the last year was S1886S %; the
estimates for these departments was $751;
800; the expenditures for the previous year
was $16638 20 excess of expenditure over
| estimates, 81, 368.23; excess over previous
year, So, 229.9S. For that year there were
reported extraordinary expenses of some
$1,000 accruing from the freshets The ex-
pendtures for the past year seem to be
quite extraordinary, with no extraordinary
| iustifying causes.
Subjoined are the Councils estimates for
the past and ensuing year: