The Detroit times., 1911-04-05
COMMUNICATIONS.
From the Mayor.

April 4, 1yl1-
To the Honorable the Common Council:
Gentlemen--In order TO clear up a
number OF doubts as to the limit of the
rate OF taxation In the City OF Detroit
under its charter. addressed commun-
ication TO Corporation Counsel p. J. NJ.
Hally, asking him for a formal opinion.
consider this opinion OF great value In
future deliberations OF your Honorable
wherefore respectfully request OF you that
you make this opinion Ga copy OF which
is aftachedl, part or the records OF your
proceedings.
Respectfully submitted
VIM. B. THOMPSON.
Honorable VIM. B. Thompson. Mayor.
Detroit
the rate OF taxation in the City of De-
troit. In reply thereto I have the honor
10 say:
The charter tsection 2s0 creates
nfteen different funds. Other provisions
either Of the charter OF OF the local acts
which are for this purpose a part OF the
cnarter, create several additional funds
BESIDES these. there has grown up from
the action OF the Board or Estimates
and the Common Council a reference TO
other funds, such as public bath house
FUND. Belle Isle bridge fund. market
The last subdivision of the section Of
the charter already referred to empow-
ers the council to constitute other funds
Tor special purposes. but they must mot
be Inconsistent with nor to be taken from
any or the foregoing mentioned funds :"
The council has not by formal action
created any OF these bookkeeping funds
but has passively acquiesed In their es-
tabhshment
One OF these funds constituted in this
fashion Is referred to as the Department
OF Public Works general fund There
- q reference TO this fund I'm the charter
but Its character Is not defined nor Is
IN oh .AaN
preparations are to be included In t.
This fund In the charter is an empty
name.
refer to these various funds because
II u my desire 10 classify them as the
provisions OF the charter intend that
they should be classified.
think II within the power OF the
Common Council to create a public bath
house fund, provided the money that
goes Into IL Is not for the purpose OF
meeting n line OF expenditure the same
as was contemplated should be met out
tof some fund already established by law
The FIRST provision of the section Of
the charter referred TO says that the
general fund Is appropriated To defray
the expenses OF the City, for the pay
ment OF which there Is no other provi-
{, sion. This would seem TO indicate that,
wherever the charter Is silent upon the
= question OF expenditure OF money and
no fund IL constituted for that purpose
that money should come out OF the gem
eral fund.
The general fund from time immem-
ORAL has been used to pay the salaries
! OF officers, and take care OF the cur
rent expenses OF the various depart
ments. For instance. the salaries, the
repairs, improvements, the light power
= and fuel OF the Art Museum are paid
! for out OF the general fund; and the
same fund pays the salaries OF your
! office. OF the law office, OF the board
= OF estimates. the Common Council city
clerks city treasurer's, etc. The mar
ket fund Is used for an identically sim
ilar purpose, taking care Of the general
expenses. including salaries OF that par
bridge fund. the same way. And what
the Public Works Department general
fund.
These expenditures being Identical
with the expenditures already created
and provided for by the general fund
could not be said to be special and as
such warrant under the charter being
placed I'm independent funds. because, il
the Common Council could do this n
would then be possible. by the creation
OF various funds. TO take care OF each
particular set OF items In the genera
fund.. TO entirely destroy the character
OF that fund and thus avoid the limita.
ton which Is placed upon the taxing
Taking that page OF the pamphlet
which r. marked Estimates for 1911. =
and which. In the front part has a re.
lowing funds must for the purpose OF
this opinion, and within the intent OF
the charter. be considered a part OF the
general fund: Department OF publ,
works general fund: public bath hous,
fund. market fund. and Belle Isle bridg,
fund.
Section 2s4 of the charter provide,
that:
TAXES may be annually levied. as
sessed and collected for the purpose OF
supplying the general fund. contingent
fund, IRE commission fund, poor com
mission fund, general road fund and
Recorders Court fund not exceeding one
ner cent Of the assessed value OF all rea
and personal estate in the city"
This means that the sum total appro-