Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1912-06-14
TAXATION IN MINNESOTA
TWENTIETH ART1cI.E-THE COST
OF GOVERNMENT IN MINNIE
.SOTA-lgo, 2 e.

by the taxes actually collected rather
than by. the amount levied. p.
In Minnesota there is considerable
variation, from county to county, in
the per cent of taxes collected; and the
larger the proportion of ,uncollected
taxes is, the higher the rate Of taxa
tion must be made in order to produce
the necessary revenue. The effect Of
uncollected taxes is thus to create
gap between the amount of taxes levied
and the amount collected; and the
wider this gap becomes, the less re-
lance can be placed on the tax levy
as a test Of the real cost Of govern
ment.
The previous Investigation, given in
the report Of the Tax Commission for
1910, was pioneer work in Minnesota
and conducted under many difficulties.
Reliance was therefore placed on the
tax levy (as reported in the abstract
Of: tax lists fled with the state audit
or) to show the amount raised by taxa
tion for the county and the minor sub
divisions Of the county, as classes; and
only municipalities Of 5000 or more
population were asked to report actual
receipts Of taxes and actual expendi-
lures, the others being requested to re.
port merely receipts from Lenses, fees,
fines and sales.
In the present investigation, for the
reasons stated above, it has seemed
desirable to ask county auditors, and
the accounting officers Of all cities and
villages in Minnesota to report the
actual receipts from taxation, as well
as from other sources; and likewise
the actual payments for all purposes.
Since all taxes for minor subdivisions
Of the county are handled through the
county treasury, these statements from
the county Auditors will show the act.
ual receipts from taxation by all town.
ships, taken together; also the tax re-
ceipts of cities and villages, and of all
school districts, as classes.
Again, the public schools absorb a
very large part Of the public revenues ::
in many communities, indeed, not far
from half the money raised by taxa
'tion: In the previous investigation the
tax levy for school purposes was shown
by counties, but actual school receipts
and expenditures were given only in
the large cities. This omission, as ex-
planned in the report Of the Commission
for 1910, was due to the fact that the
school district frequently does not
coincide in boundaries with the muni-
cipality, and usually has a. separate
Board Of. Education, SO that no one is
able to- furnish a consolidated state.
ment of receipts and expenditures for
all purposes, including the schools.
Moreover, owing to the. difference in
boundaries, it is exceedingly difficult
and sometimes impossible to combine
separate statements for the city and
the schools so as to give a correct ana
consistent total. Nevertheless, in the
present investigation schedules calling
for actual receipts and payments have
been sent to the clerks of all school
districts which include municipalities
Of 1000 or more population, and the
attempt will be made to consolidate
the school and the city or village
statements so as to show the real total
cost of government in as many com.
munities of various sizes as possible.
A subsequent article will discuss
the necessity Of making certain dis.
/ tinctions which are not commonly oh.
served in municipal accounts, such az
that between general and commercial
revenues, and between current ex-
pense and permanent improvements, in
order" to find out what is actually the
cost Of government in Minnesota. -.