New Ulm review., 1912-06-12
IN MINNESOTA
THE FOLLOWING IS ONE OF SERIES OF ARTICLES PUBLISHED
By REQUEST OF THE MINNESOTA TAX COMMISSION
CRITICISM OR SUGGESTION IS CORDIALLY INVITED

|of uncOllected taxes Is thus to create
q gap between the amount Of taxes
levied and the amount collected; and
the wider this gap becomes, the less
reliance can be placed on the tax levy
as 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 Mime
sofa and conducted under many DIFF
ficulties. Reliance was therefore pla'
ced on the tax levy (as reported in
the abstract of tax lists fled with the
state auditory to show the amount raj
sed by taxation for the county and the
minor subdivisions Of the county, as
classes; and only municipalities OF
5000 or more population were asked
to report actual receipts of taxes and
actual expenditures, the others being
requested to report merely receipts
from licenses, 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
we'll as from other sources; and like
wise the actual payments for all pur-
poses Since all taxes for minor sub
divisions of the county are handled
through the county treasury, these
statements from the county auditors
will show the actual receipts of ci-
ties 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.
ton. 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 ommis.
sion, as explained in the report Of the
Commission for 1910, was due to the
fact that the school district frequent
ly does not coincide in boundaries
with the municipality, and usually
has separate Board of education, so
that no one is able to furnish con-
solidated statement of receipts and ex-
penditures for all purposes, including
the schools Moreover, owing to the
difference in boundaries, it is exceed
ingly difficult and sometimes impos-
sible to combine separate statements
for the city and the schools SO as to
give a correct and consistent total.
Nevertheless, in the present investiga-
tion schedules calling for actual re-
ceipts 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 statement so
as to show the real total cost of gov.
eminent in as many communities Of
various sizes as possible.
A subsequent article will discuss
the necessity of making certain dis
tinctions which are not commonly OBJ
served in municipal accounts, such as
that between general and CONNER
cial revenues, and between current
expense and permanent improvements,
in order to. find out what Is actually
the cost of government in Minnesota.
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