The Montgomery advertiser., 1908-11-17
BE FRUGAL, SAYS MAYOR Annual Message Is on
 Finance. REGRETS INCREASE OF DEBl Deficit Explained by Misleading
 Bookkeeping Methods. Recommends That Council Impose Street Tax and Declares Decrease
 in Personal Property vaI-
 nation Is Wrong.


 Mayor Teague's annual message was submitted to the City Council last night. It completes the list of annual reports from the several departments Of the municipal government. h the message Mayor Teague lays great stress on the report of the treasurer, explaining many features that have been the local topic of discussion ever since the treasury report came in.
 Mr. Teague strongly recommends A more frugal method Of conducting the workings Of the city. and touches on tne tact mat the tax returns do not cover all the available taxable prop. erty. E'VP
 The message Is as follows;
 oHace or Mayor. City of Montgomery.
 November Is. 1908. To the Honorable City Council of
 Montgomery.
 Gentlemen:-For your careful in- specGon and consideration. the report of the City Treasurer for inc iscai year ending September 30, 1908. ,s re. speetfully submitted
 As will be seen from the report the defeit for the year just closed ifs si6S.. 04S.Ie. While the City Treasurer's re. port shows the actual condition of the City Treasury. a careful analysis of the report of the fiscal year just closed and Of that closing October 1, 1907, VIII readily explain the increased de. ncit. The fiscal year ending October !. 1908, showed a deficit of ss0, ,62O. 10. During the fiscal year ending October i. l9O1, there was charged of the amount or $Sl,SlR9S. balance due by R. H. Sommerville. ex-City Treasurer. caused by the Josiah Morris and Company failure. Notwithstanding the fact mat this amount was charged of. the ueiicit for the year ending October 1, 1907. amounted to only Sl2I.749.a2. The amount charged off, while dead as- set. had been carried on the books of the City Treasurer for a number of years as an asset. and it was proper that this amount should be eliminated. If the report of the year 1907 had car ried the Sommerviile amount as an asset 1t would have shown a deficit of SSs.eS0.S9 or reduction of the de- felt of the former fiscal year, of S2O.- 6Ss.71. This discrepancy was brought about by carrying interest coupons as cash when they should have been debited to the interest account. The interest a'seount of the past fiscal year amounts to sif6.6I6.0s. showing a difference in interest accounts alone VI RAAsoAStHos OhutI departments nave largely Increased their disbursements as compared with the year 1907, not ably, police department, sI0,oia47: fro. Ss,s7S.40; public works, S6,5473S; i; health, S4,637, and other departments somewhat in proportion. explained by City Treasurer as salaries and ac. counts carried over from the previous year.
 Our total receipts for the fiscal year fgfaf flasnad oe ta alns.y.. hS, &kA ~nsD~.k amounted to &44e.590.s2. The total re- ceipts for the year ending October 1, 1907, amounted to $S9s, 31029, showing increased receipts of s44.2S0.O3. The disbursements for the year ending Oc- tober 1, 1908, amounted to S61l,i34.I1. The disbursements for the year ending October I. 1907. including the amount charged of, amounted to S520, 0,059.6I, showing an excess of disbursements for the year 1908, as compared with the previous year. of $9i.074.50. While our disbursements have increased S9I.. 074.50. our receipts only show an in- crease of $44.2S0.03. You will. there fore. readily see that If the proper en- tries had been made regularly for the past two years. the deficit would have been increased for the past fiscal year not more approximately than the two previous years.
 Regrets Increased Debt.
 I regret to see that our general in- debtedness is gradually ineSeasing in- stead of being reduced. I earnestly recommend that all appropriations be very carefully scrutinized. and that you make ohly those Improvements that are absolutely necessary until conditions improve.
 We realize that the past year has been a very difficult one for our peo- pie to increase their holdings. but the decrease In the valuation of personal property amounting to $76s.345 is un- reasonable. Your honorable body should see that the board Of equaliza- this class of property. as well as real estate.
 While 1t is proper to make all ne- eassary improvements. it is the part of wisdom to regulate our expendi- lures by our receipts. and so long as the expenditures are in excess of the receipts this deficit will continue to grow. As to how this deficit should be provided for, and to prevent the enlargement of the same in the i'm mediate future should elicit your at- tention and best efforts.
 By reason of the fact that we will have no revenue. after January 1. 1909, from the sale of liquors. recommend that your honorable body impose a street tax Tor the coming year. Tnl6 being a small amount would not prove burdensome to any citizen; and in my judgment the time has arrived when we must increase the tax rate to the constitutional limit if we are to keep our city fully up to the modern stand ard.
 The condition of our treasury should admonish you to create as few offices as possible If there are offices now created. where in your opinion the work Of the same could be performed by some other officer of the city, their services should be dispensed with.
 Our city Is growing. notwithstand- ing the adverse conditions through which we are passing and if we could secure a fair valuation upon the prop erty in the city, both real and per sonal. we would experience no diff. culty in providing for current expenses. But as I have heretofore stated. it is impossible to make permanent irn- provements from the general fund and as long as this course is pursued we will continue to have this deficit.
 Yours very truly.
 w., M. Teague.
 The message was received and eied