The Bridgeport evening farmer., 1912-01-19
CITY AUDITOR RECOMMENDS
 TAX RATE OF I5.3 MILLS
 AND DISTRICT CONSOL DAYTON
In View Of Increase in Grand List He Favors Cutting One Mill Appropriation For Con- struCting New Schools Bonding Charges Take 10 Per Cent
 Increase

City Auditor Bernard Heating, in his annual report addressed to the Board of Apportionment and Taxa ton today. recommends tax of 15.S mills. "A. mills in the. First District and 7.s mills in the Second District, and adopts the suggestion of Mayor Wilson that 14 mills should be imme- diate;y appropriated and the returns from the remaining Is mills put into an emergency fund from which the extraordinary needs of departments may be met from time to time during the year.
 He calls attention to the fact that ssoo,o in unpaid taxes and assess ments are on the books of the tax collectors, and suggests a special out side officer to collect these arrears.
 He also disapproves the practice of abating interest on taxation to per sons able to pay who have refrained from doing so.
 He directs attention to the injus- tice iD tax relations between the Sec ond and a large part os the First Sis- trict, and advocates legislative action to affect partial consolidation of the two areas.
 He recommends, in view of the in creased grand list, lessening of the appropriation for new schools, for which a. one mill tax has been hither- 
 He suggests no appropriation for new sewers and a decreased approprfa- ton for permanent paveTnents, be- cause some &2oo.o of indebtedness was last year created for these objects. and unexpended, sums remain, which, with the assessments upon property specially benefited, will furnish enough revenue for this years work, The. auditor renews his plea. for bending for permanent improvements flor the life of the Improvement, and again asserts that ''posterity'' pays the bills.
 The report in part is as follows:
 Judging from the acquisitions of submitted to us at this time. they must have been. aware of the fact of a largely increased grand list and reg ulated their sgreuuisftions accordinely If the acquisitions asked for were granted it would necessitate the inn position of a tax rate of about twenty nils on each dollar of the grand list But it is not right that their require ments should be based in any way on the size of the grand list, merit alone should govern in dealing with the wants of the departments
 We ought not to continue to raise our grand list by leaps and bounds and at the same time impose the same rate of taxation which was previous 1y levied on the smaller grand list.
 Unpaid Taxes
 s'It will be a revelation to many of our taxpayers to be informed that there are taxes and assessments due and unpaid on the collectors s books, aggregating more than S300,OOo-
 would suggest that provision be made in the collectors office for an outside solicitor or collector, whose duty it would be to see those who were 1 in arrears for taxes or assessments 1 and impress on them the desfra abiIity | of paying or taking the consequences
 s.It is noticeable that some nersons who are well abe to pay allow their taxes to become in arrears and then and sometimes the principal, Tn whole or in part, be abated. The abatement of taxes or assessments ought to be very carefully considered. in justice to promptly.
 First District Only
 Outside the limits of the Second Taxing District. there is a territory known as the First District Only which territory has a grand list of about $4.5oo oo0 and on which has been levied for the past eighteen years an Ssrase tax of .. a691t a6 6o 5S nils mill each list should be in the Second District because practically the residents and property there in enjoy all of the ben property of the Second District.
 The way. fn my judgment, is to annex to the Second District, all of |
 
 desiring in the near future to enjoy, | Second District benefits.
 Bonding for Improvements
 T have always consistently advocat- | ed bonding for all reasonably perna- nent improvements, and paying we that 1t Is the only safe rule to fol- | low, unless we would pie up debt out | of all proportion to our ability to pay
 While our city debt Is extremely low as compared with other cities, or in proportion to our grand list, or tenth of our annual resources to take care of 1t, and we ought to be ex- trenely careful not to add to 1t for any expenses that are properly current ones. At the same time we ought not | to pay from the proceeds of taxation for betterments or public fn1oroveme ts the benefits of which are extended over a long period of years. Bonding is the proper method fors all such and the term of the bonds should be made as long as the life of the improvement issues of bonds are serial in form, pay abe in annual instaIlments, we are paying as we go for even so- called permanent improvements thus bonded for and are not burdendng pos terity with any unfair proportion of such bonded debt.
 Schools
 The maintenance of schools and the erection of new school buildings call for and require the largest appropria- ton, about 9 per cent. of the entire city revenue is thus absorbed. With a largely increased grand list amount ing to $sS. 100000. the one-mil1 tax usually provided for new schools will , realize this year S9s. 100. The question Jrises: Is this sum necessary for this ; purpose? There are practically sittings at present in our public school buildings. ( exclusive of portable buildings. for { aa.er-,- child .chclnl rac-istare.5 1