The Birmingham age-herald., 1907-10-31
Comment On Various Items.


 Comment On Various Items.
 Included in his report, Auditor Morris makes the following comment on the various items:
 "The receipts for the present fiscal year have exceeded those for the previous year by s64S9367 This speaks well for the county's collection officers and their untiring energy in collecting the moneys due the county. The balance to the credit of the several different funds brought for ward into the new fiscal year proDably exceed those of any year In the county's history and are certainly indicative of the healthy financial condition of the county, 1t being all the more gratifying when 1t is considered that there has never during the year existed any condition which would warrant the contracting of any floating debt to meet the current ex- penses of the county.
 "xybiIe HsxAnibft c of this report shows decrease. as compared with the previous year in the expenses of the road bridge department yet this department has cost the county more than It should have cost. The average expense for roads and bridges, per annum with the exception of. the last two years, has not been more than $s50oo, which seems to have been adequate and ample funds for this purpose. It Is clearly evident that some more perfect or adequate system for handling this department of the county's expense should be installed. One that would result in a saving rather than an expense. This fact Is more fully em- phasized when attention is called to the fact that in 1907 the county will be called upon to meet an obligation amounting to s20O. 900 for bonds issued In 1887 for road purposes Section 6 of the enabling act requires that a sinking fund be created with which to meet this principal debt when the same falls due, yet none has ever been created.
 "The creation of this sinking fund may or may not be considered good public policy in this advanced age of fnanceer- ing. but it is nevertheless a law, and as such, whether 1t be good or bad, it de- mands respect and obedience until it has been repealed.
 Wants Tax Rate Reduced.
 q again call attention to the fact that the county tax rate remains at 70 cents with a state rate of 65 cents making a total of s1.S5 for the state and county. On the 1st day of October, the beginning of the new fiscal year. the treasurer's balances to credit of the several different funds amounted to $293, 663. 24; a balance of $154,614. 21 being shown to credit of the general fund alone Can there be any possi- be good reason for the collecting and hoarding of this sum of money which. as I stated in my last annual report has no earning capacity whatever? Would it not be better to let the peo- pie have the benefit of this money in the shape of a reduction of the tax rate. The upbuilding and uplifting of business in this district depends very largely upon manufacturing industries Can anything be more attractive to the location of such industries than low tax rate? What necessity exists for the collection of more money from the peo- pie than enough to meet the expenses of the county. The raises in tax valua- tions for the present tax year have been very large. This will serve to add large sums to already large balance or surplus at the end of the present fiscal year, and only serves to strength en the argument for a reduced tax rate.
 "The disbursements for the fiscal year just ended have. as would appear from exhibit NJ, of this report, ex- ceeded those of last year by more than s1O0, 900. but an explanation of this is