The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1904-04-18
HALE'S REPORT.
City Treasurer Gives Figures
for Past Fiscal Year.
Income from Taxes Largest in
History Of City.
COST OF RUNNING CITY.
$l28,699.9O Was Expended in
Paying Current Bills.
Big Deficit in Tax Receipts for
19O2-I9O3.
COST OF RUNNING CITY.


81, 1904, the city received a larger in
come from taxes for its current ex-
penses than ever before in the history
Of the city. The total amount received
from taxes was S137, sos, divided
equally between the general revenue
and general improvement funds.
For the fiscal year 19O2-19O3 the
amount received for the general reve-
nue. ard general improvement funds
was only. s1O7, 209.54
This great difference between these
succeeding fiscal years is difficult to
account for, as the tax levy was the
same in both years, and the assessed
valuation was only a little more in
1903-1904 than it was in 190271903. The
only way to account for the difference
is that in 1902-1903 people did not pay
their taxes as well as they did in 1905
IN 1sO2-1aO3. the assessed valuation of
personal and real property subject to
taxation in the city of Topeka was
SO, 500, 755 and in 1903-1904 it was ST.,
109,177. This increase in the assessed
valuation would account for only about
$4,000 of the $4,000 increased income of
the city.
That the fiscal year 19O2-1903 was an
extraordinary year is shown by the
fact that in 1901-1902, the income from
the same levy for general revenue and
general improvement funds was $12S,
fiscal years was as follows:
1901-19O2 .............. $128, 1874 04
1S0z-4SO5 '..'..''... ...''...-.. 1ot'zOS-St
l9O3-l9O4 .............. 5000. 13l ,846.06
It would appear that the tax re-
ceipts for the fiscal year 1902-1903 were
at least $4,000 short on the general
revenue and general Improvement
funds, and of course a similar short
age must have occurred on each of the
other funds provided for in the tax
levy.
If the theory is correct that this S2O,-
900 shortage in 1902-1903 is due to de-
linquent taxes, it is likely that small
portions of the 1902-1903 deficit will be
coming in each year for three years, at
which time property still delinquent
will be sold for taxes, and the city will
get it's share of the proceeds. The diff
ference between the receipts of 1901
1902 and 19O3-19O4 is probably account
ed for by the increase in the valuation
and the income in 1903-1904 from the
deficit of the previous year.
Apparently the only thing that help
ed pull the city out of its hole in the
fiscal year 19O2-1eOS was the income of
$40, 900 from police court fines. This
was the year Mayor Parker allowed
the joints to run under the license plan
and the money which the city got out
of that deal proved to be a mighty use
full thing.
Aside from the general revenue and
general improvement funds, out OF
which all the current expenses of the
city must be paid the other funds pro-
vided for in the tax lew do not show
any very material differences Owing
to the refunding of $4,000 worth Of
Potwin sewer bonds, the sinking fund
shows both credit and a debit of $18,-
600. leaving it about the same as last
year.
There was still a balance of ss,3O5 in
the waterworks hydrant rental fund
at the end of the fiscal year, but since
n
the water company.
This income from taxes for current
expenses does not represent all that
the city received for this purpose, how
ever. Receipts from licenses, dog tax
es building permits, police fines, sale
of surplus material, and other sources,
brought the total receipts for current
expenses up to 1854, 1921.
Deducting from this the balance on
hand at the end of the fiscal year in
these two funds, shows that the city
spent in running expenses during the
fiscal year, the sum Of $685. 80. The
balance on hand in the general reve-
nue. fund and general improvement
fund, at the close of the fiscal year
was 500, 032-S1.
The unfortunate overlap between
the calendar year, and the fiscal year.
makes this statement rather mislead-
ing Taxes are collected and paid IN
according to calendar years, while the
expenses are recorded according to IFS
cal years. rms results IN Fnucn COLI
fusion, and makes it almost impossi-
BILE to arrive at a clear and intelligent
deposition of the city finances. The bal
ance on hand at the end of the fiscal
year would make it appear that the
city is rolling in wealth. As matter
of fact this balance should be larger
than it really is, for it represents what
the city has to live on for a good many
months to come. The fiscal year al
ways closes just at a time when the
city is flush" and it therefore can al
ways show a balance of apparent mag
nitude even though it may be dead
certain of going into debt for current
expenses a few months later on.
A statement in detail of the general
revenue fund and general improve
ment funds, receipts and disburse-
1nents for the fiscal year 1863 1904, and
of several other of the principal funds
in the city treasury, is as follows:
REVENUE FUND.
General Receipts