The Bridgeport evening farmer., 1909-01-27
CITY AUDITORS 
 ANNUAL REPORT
To the Honorable Board of Apportonment and Taxation of the City of Bridgeport.

' EenIiemen:
 Once again it becomes our duty to
 consideT/ and prepare the city budget,
 for s<f6ther fiscal year, 1909-191O.
 Our city is no exception to the gen.
 Gfal rule in the case of cities through out our land that wants and expenses z are continually growing out of all pro-
 portion to the increase of taxable prop
 erty and to the reasonable ability of
 the city to provide means to meet such
 Many things that were considered city luxuries a few years ago, are now
 considered necessaries.
 W The standard of living, from the city
 standpoint, as well as from the indi- gvidual standpoint, is much more ex-
 pensive now than formerly, ana the
 tendency of the times is upward at a !E rapid rate.
 A There must be and there is a middle
 ground, between luxury on the one
 hand and parsimony on the other, ana
 that is the safe one of moderate econ
 omy. What do we require to enable us to carry on, efficiently, but at the
 same time economically, the various
 functions of city government? That
 ss the problem before us. The main
 question is: What can we afford to have, without placing on the shoulders sof eour people burdens too great to
 bear?
 We have no right to take from them, :; in taxes, money not needed for the eff iffcient, economical government of our ta.ctty.
 While our grand list is increasing each year. in . fair ratio, if 1t does not keep pace with the increased expendi- lures the inevitable result is of course,
 an increased tax rate.
 For instance, while the grand list x 0fs 1908 shows an increase over t4at s;Of 1907 of about $4,000,000, realizing sin taxes, at. the rate herein recomnend- Cd by me, about $62,000 in increased E revenues 1t is scarcely adequate to pro- < vide even for the fixed increased ex- q penaes of the past year. One depart v rnent of the city government alone has
 fr1creased it's fixed salary expenses, curing the present fiscal year, about &-G, GOO 000 Then too, every new bond .t the resources of the city, which, oth- erwise could be applied to meeting the live. pressing wants of the city. For exa1nple: The bond issue of s350,000 sfbr Congress street bridge and Golden Hill street layout. requires payments of 41O,00O, for principal and $13,400 for in- ] forest next year, or $2S, 400 in all.
 So 1t can readily be seen that going ' 1n debt Is q somewhat costly under < taIking, for the day of reckoning is sure { tp come.
 Taxes and Assessments.
 one of the reasons why we have a high tax rate is the deficiency in the citvss assets, due to the large amount 6R unccilected taxes and assessments, y1Ary 1st, 1909, there were due to the city. for unpaid taxes and assessments, 5 the following amounts:
 Taxes on list of 1907, 79,505 58 Taxes on Tits of previous
 years, 1e2,s5s 6s Total Of uncollected taxes. $242,4e5 21 Aesessments due and un-
 paid, 47,656 s4 Total Of taxes and assess
 The above sum is equivalent to the proceeds of q tax of three and seven tehthe mills on each dollar of our pfesent grand list.
 In 50 far as the above taxes are lew d6d on real estate. they are ultimate as- Sets of the city, because the property 1iened can be foreclosed for their pay nient n provided by law.
 Ihis is not the case, however, with the taxes levied on personal property, a large proportion of which remains unpaid, and there is greater necessity for more prompt collection of the lat- ter than of the former, because there EAfe no liens to secure the same.
 I am glad to note that our present lefficient collector is making an earn lest effort to collect the personal taxes. fM such taxes are for any reason un- icollectable, the sooner that fact is as- fcertained, the better for all concerned.
 Wherever taxes are levied against taxes should be abated. Wherever there is a temporary inability to pay, tforbeararce may be necessary. The | city should not be- and there is but 1it- it1e danger that 1t will ever become, a iSoulless corporation.
 But. if persons are, as in the major Ifty of cases, able to, pay, then justice to those who have promptly paid re- IQEires an earnest effort to collect from lthe delinquents, without fear or favor.
 Such persons ought not to be allowed ltn escape payment of their just obliga-- Itiphs and thus add to the burdens of Itf,e prompt, honest taxpayers who would be obliged to make up for the ide1inQuents. There is something wrong with a system which renders such as| not only possible, but probable, by allowing such large sums ito be remedied. I believe that col Electors have done and are doing as well. perhaps, as means at their dis- posa1 will permit. But l am criticiz- ing methods, or rather want of meth Dds not persons.
 &6QL lI l8 u8elGSS tO Call dCLenLlOu LO the matter unless a remedy is also pointed out. l know of but one. would make the collector one in reality l as we'll as in name, not 8 mere receiver l for thoEe who wish to pay.
 1T would, if the present force in the | collectors office is inadequate for the work, and think it is, increase it suf- ffcient1y, by the appointment of a l special deputy collector, so as to en- able the collector to do, what business l houses do, collect debts from all who l hre able to pay, and by the same meth 1 bds.
 T would have the special deputy co1- Hector thus added, make personal de- 1 snand or demands on all resident delin- Quent taxpayers, and on failure to res- pond, within reasonable time, would | place claims in the hands of the city l attorney for collection, giving to that | official ali needed clerical assistance to | enable him to perform such duties | nromptly. I would require the special l deputy collector to devote his entire | time, if necessary, to outside collec- tions, and think that he could thus be | profitably employed by the city.
 As scop as it was made evident that the city meant business, in the collec- tion of taxes and assessments, we would soon find that delinquent tax payers would not be as numerous as they now are and the city would bene fit thereby. I do not consider it an Impossible task to thus collect each vear's taxes within one wear after they