Los Angeles herald., 1909-09-26

works will be undertaken. Los An
geles has led the way on large scale
by the $4,000, 900 bond issue for the
Owens river water supply and more
recently by pledging herself to expend
$40, 900, 900 in harbor Improvement work
in San Pedro. This latter undertaking,
in proportion to population, is even
bolder than New York city's eXpendi-
ture of $S0,0000 900 in improving twenty
miles of water front
Municipal expenditures from cur
rent revenues have been held in check
in this state, to a very large extent,
by the tax limit generally imposed in
charters The dollar rate, as it is
known, was a feature of some of the
earliest city charters granted by the
legislature under the old constitution,
and when the freeholder charters came
in under the new constitution this fea-
ture was retained, no doubt with ad-
vantage; at least there has been more
gain than loss, and there has been
both 1t has been proved that our
cities can live and prosper with their
tax limits, If bonds can be voted to
meet expenses of unusual magnitude,
and the removal of the restrictions
ought not to be favored if anybody
should propose it.
State Has Been Liberal
From the earliest years of it's state
hood California has been a common
wealth of liberal public expenditure, in
keeping with the enterprising spirit
and personal habits of its citizens.
1.-THE first ten years saw a constant
struggle with debt a large part of it
contracted in an unconstitutional man
ner and subsequently legalized by vote
of the people, who were too proud to
repudiate an obligation, even though
the legislature incurred it In violation
of law. Then came the decade of the
Civil War; and with it high taxes due
to military expenses, and also to the
cost of building a state capitol and
subsidizing railroads. During the
earlier ''70s more state buildings were
erected and expenditures continued
large. In the latter part of the decade
there Occurred one of the severest busi-
ness depressions the state has ever eX-
perienced, out of which arose the
Kearney agitation and the new con-
stitution.
I'm the framing Of that document
economy in state and county expendl-
lures was one of the main objects
striven for, but, in spite of the reduc-
ton made In state salaries, and In
spite of the rigid provisions designed
to restrict legislative prodigaltty, the
desired retrenchment was realized only
in a few instances and the aggregate
expenditures Immediately following the
adoption of the constitution were larger
than before, although a reduction had
been confidently promised. Yet the in
creasIng assessment roll made it pos
sible. in spite of growing expenditures,
gradually to reduce the rate OF
state taxation. This process continued
through the sos and the 'sOs, and down
to date, the average rate for the last
ten years being less than for any pre-
ceding ten.
Average Rates Shown
1.-THE board of equalization has re-
Gently fixed the sixtieth annual tax
rate. and it may be interesting to know
that the average rate for each ten
wears has been as follows: 1850 to 1So9
$50 cents on 800; 1860 to 1862 86.47; 1870
to 1879, 65.24; 1880 to 1888, SITS; 1880 to
1899, 52.42; 1900 to 1909, 1881.
with an assessment roll raised 10
about Sc. 300 100000 it has been possible
this year to make state rate OF 1914
cents on 500, the lowest on record.
During the eleven years ending with
1908. expenditures Of the state increased
over 90 per cent, while population, as
estimated, increased about 40 per cent
and the assessment roll increased
little less rapidly than the expendi-
lures. 1t is apparent then, that 1t
was not economy in expenditure which
has rendered possible the diminishing
tax rate of the last ten years: rather
it has been the obtaining of larger rev.
enues from sources other than the gen
eral property tax, such as the inner
itance tax, the tax on insurance COM
panies, the corporation license tax and
Increased receipts from poll taxes, Of
flee fees, institution earnings, and COM
mercial revenues Of various sorts.
1.-THE combined receipts from all or
these sources now approach in magni-
tude the total of receipts from property
taxes.
State Expenditures Outlined
During the sixtieth fiscal year end
ing June 80, 1909, the state expendi-
lures, after deducting all transfers and
payments of railroad taxes to the coun-
ties. amounted to SIS, ,229, ,650S3; or. de-
Quoting also disbursements for bonds
purchased as investments of trust and
sinking funds, to $13,9S1, ,01S.42.
"This exceeded the expenditures for
the preceding year by more than
million dollars. For the last ten years
the net expenditures of the state,
meaning total disbursements less trans
fers, railroad taxes paid to the coun-
ties and bonds purchased for state in
VeStmentS, nave Deen as loIO"S'
I897-8.. ,346. 751904-5.. n,346 ,550S4
1889 1884, ,827 .S4 19O5-6. 1O,924 ,I2SOS
1So9-100O 875S S74. 90 1906-7.. IL ,544, 90
10OO-I 1891 ,963. 90 19O7-S.. I2,013, 1929 IA
I9O1-2. g,342, ,SS8.47 lSO8-9. 1881 ,Ol842
19O2-3. . 1O069, ,S6I.1S
1.-THE legislature in regular session
makes biennial appropriations to cover
all state expenditures except those pro-
vided for by standing or perpetual ap-
propriations, like those made for the
common schools, high schools, the uni
versity, the interest and sinking fund,
and a number of other purposes.
ITO show how rapidly legislative ap-
propriations have been increasing, the
following record of general and special
appropriations for the last six regular
sessions, and two special sessions, is
presented.
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