The Providence news. (Providence [R.I.]) 1891-1906, 1901-01-07

| hISt befOuf uue De sauued 10 the appro-
| priation for contingencies.
The estimated income for the
present fiscal year ISL. s3,S73.923 Si
| The appropriation resolution
approved 10 September. 1900
calls for ACKNOWLEDGEMENT. S,S4s, ,440 GO
| -
| Leaving an excess of estimated
income OF ................ s25,4s5 ls
from which must be deducted abated and
| uncollectible taxes This Is "a very narrow
| margin with which 10 meet the never
| failing demands for expenses for which
| no provision is made. IL behooves you,
gentlemen, To cOnunue 10 exercise the
greatest prudence In expenditure and FREE
| quently TO refuse 90 authorize measures
| which, while admirable IN themselves, can
be postponed until the financial condition
| or the city is more favorable.
| This leads me tn the consideration OF
| the question OF. the revenue OF the city de-
| rived from taxation, While the assessed
valuation OF the city for 1900 has increas-
| ed about SJ.5OO00O, the tax derived there
| from has diminished, owing To the lower
| ing OF the tax rate. This action was tax
| en- by your predecessors on the ground
| that as the city was limited 10 a tax OF
one per centum OF its rstable value FOR
general expenses only such sum could be
added thereto for interest on the city debt
| and for the sinking funds as would be
suiheient ior ihat purpose. II that view
| ls taken In the future IL is difficult TO see
| how the city can continue to live within
It's income without greatly eurtaiiing It's
present expenses, or largely increasing It's
| tax valuations. The average annual In
crease In tax valuat ton of real estate In
PROVIDENCE during the past ~ years has
been s5,9t6,bl2. II our rate OF taxation Tor
general expenses remains the same as to-
| day the city will receive from the tax on
rsar ara estate state an an annual Sredse not ot
sufficient to meet the increasing needs
OF growing municipality. While there
valued below '.fair cash value. yet l
believe that such Instances are more
than Offset by depreciation I'm other To-
cahties OF the city where. from various
causes, real estate has fallen below its
assessed valuation.
For any great increase from taxes then
we must look To the tax upon personal
property. OF the present unscItntIHc ana
chaotic condition of the laws OF the state
governing the taxation OF personal prop
efty IL Is difficult 10 speak without seem
ing TO exaggerate. The funds$fental prln-
cipie that the tax burden should be
equally borne is constantly violated. Per-
sons or small means are taxed to the
Iull extent OF the law. so that frequently
from one-third 10 one-half OF the income
derived from thelr property Is taken Tor
taxes, while owners of large estates have
no dihicultE In entering into such busl-
ness arrangement. making such invest
ments or eneCting q nominal change OF
domicile as TO avoid either entirely or TO
a large extent the payment OF their just
proportion OF the citys burden although
continuing TO enjoy her advaptages. Per-
sons of wealth unwilling 10 take advan-
tage or such means have found them
pulous neighbors. No one conversant
with the conditions of our city doubts
hat IL all personal property owned by
our residents was taxed at its full value
the tax rate could be reduced one-half.
Under the present system the laws OF the
state are constantly violated and boards
or assessors OF country towns do a thriv-
ing business I'm bargaining with residents
OF our city as To the amount on which
they will assess them III they will remove
To their Jurisdiction. Every such ease is
"a violation not only OF the law of the
state. but OF the oath which such assess
ors have taken for the faithful performs
ance OF their duties. No such negotia-
uon should for a moment be counte-
nanced, and l am glad 90 feel that the
board of assessors OF this city are free
from the suspicion OF such trading. The
best way 10 obtain repeal OF a bad law
under the present laws the only. course
IL to enforce them, trusting that an
aroused and sustained public sentiment
viii at length Insist upon and obtain their
repeal.
The city should not. however. cease
from annually bringing before the gencr-
al assembly the injustice and inequality
OF the present laws, and from demanding
their repeal and the substitution of "A
scientific system OF taxation. For malf
years, this subject has been ably dis
cussed IN messages OF former mayors.
commissions appointed by the state ana
siderod bills which have been effectively
smothered I'm the committees of the gen
eral assembly, not always. gentlemen. az
the request OF the country members The
city must, however, not cease from its
efforts 10 obtain a just system. and /
recommend thg apVCtrtruunt OF 1uirrt
special committee 20 bring the matter be-
fore the general assembly az Us present
session
While am not prepared at this time
believe that y systcrn could be devised
whereby the state should assume the en-
tire taxing ~ personal property by state
sonal propertv. domestic corporations
and estates nassing through probate OH
tain q sum sufficient % pay The expenses
Of the state thus relieving the cities and
towns 81 direct state tax and to dis
tribute among the cities and towns = sum
greaty IN excess OF that now collected
The present force of the board ~ az
sessore seems TO pe TO bC entirely made
duate for the work 20 hc done The city
OF Boston for assessing property valued
at ten hundred million dollars. EMPLOYS
assessors, - FIRST assistant ASSESSOR 81
total ~. The CITY Of Providence cmplovs
for assessing rropcrtv- valued at fla2 ooo.
nm. 3 assessors and 3 clerks total s.
That ~ while The amount 10 be nssessed
hv orr assessors is nearly one-nfth of
the amount assessed hv Boston We en-
rloy only about one-sevcnteenth tho or
fee force. n 90 impossible 10 eNpect
three mon 20 keen IN touch with the
varv'ne tax values of city ~ over
they nrc not 10 be blamed 7 recommend
that a system ~ sub asGessors DE irnnle-
dintclv established. that for each ward n
suh-assessor be appointed. such an Of
nccr need not necessarily receive largo
SALARY. ' believe IN every ward in tho
CITY could hc found mon ~ excellent
iudnnont. who for small salary would
he able 10 give the assessors lnfornetinn
which II would he imnosaihle for them 10
obtain I'm any other way
POLICE
The report OF the chief Of police will
give YOU I'm detail the operation Of the
force as shown by arrests made I be
liove that the force has done much efec-
tive work during tho past year The
city has been free from crimes of
more serious nature. and = large nurl-
her Of suspicious personsshave been com
PEELED 60 60 elsewhere. The reorpaniza-
tion OF the detective department under
command Of captain subordinate 90 tho
chief has been effected and seems 20 b.
working well.
The increasing number % crimes com
pittcd by young boys. the number %