The Lakeland evening telegram. (Lakeland, Fla.) 1911-1922, 1915-10-18

Water plant which does not replace in any
sense equipment already installed. 1t should
properly be charged to the cost OF the proper
ties and new bonds may be issued at the dis
erection Of the commissioners and tax payers
o pay for such new equipment or property.
Bc-ianng with the first OF January. 1913,
m ai.cMp! was made To operate me cItI Oh
A bulge sys.em. The tax levy for the year,
was on his basis but shortly after the mill
age had been established and sOnie ri the
taxes collected this basis. the millage was
reduced from IA mills 10 /, mills When this
reduc lion ordered, mention was made
as 10 which fund or portion of the budget was
20 be reduced
There was no attempt made by the book
keeper TO keep he expenses n The year laI,
separate from the expenses Of the year 1918
paid in 1915. which prevented the establishing
of the 1915 budget by accurate accounting
IL is emphasized that the Budget System
(which is in use now in all progressive com
niintiesl be more accurately handled in the
future Briefly the essentials are to estimate
the coming expenditures and their relation 10
the tax levy then to keep separately all ex-
penditures made from funds so secured win
the view of accurately determining whether the
levy was sufficient not II sufficient or III.
correct in any way. the next budget should
correct and thus the future budgets can be
prepared more inteligently and with in
fntely better results. The point is again
brought out that the taxation has great Ell
feet on the growth Of the community and It's
desirability as place Of manufacture or resi-
dence.
II is well to remember that funds raised by
taxation for distinct purpose should not be
applied indscriminately to other purposes
Only three employees OF the City are bonded.
namely City Treasurer. Collector. and Chief
Of Police. 1t is suggested that all EMPLOYEES
OF the City handling money or obligations
that involve money. should be bonded in SUM
| cient amount. premium to be paid by the city
The Clerk to the Chief of Police who handles
all collections of fines. should he bonded al
though the Chief Of Police is responsible ior
, the collections. The superintendent OF the
Light and Water Plant should he bonded as nc
| is handling the property OF the city at times
makes some collections. and at any time could
make purchases obligations for the city TO
settle involving possible losses
At the present time. there are no engineer
ling reports made covering the operation OF the
lplant At time can the superintendent OF
the plant tell accurately the operation oil me
plant There should be installed at the plant,
n daily log sheet to give In detail the opera
ron of the plant for each "A hours. From the
log sheet, 1t be determined whether or not
the plant Is being economically. operated ana
also the efficiency of the superintendent II
is impossible now to determine the cost pei
killowat generated or the cost for pumplhl
water per 900 gallons as there are no IN
struments Of measurement in the plant equip
ment that show the total number OF killowat
generated and delivered at the switchboard. o
The number Of gallons Of water pumped
, Neither is there any way 10 tell now muci
, steam is being used by the water pumped
how much Is being used by the electric gener
ators With the proper instruments III use AM
| the daily log, accurate check couiu
i imade on each department and perfect chee
could be made on the efficiency Of the superih
trndent which would also serve ms chec
4 ly him ON his operation
A With the addition OF the station instrument
$ mentioned above, a perfect system OF 'laSSi
Q fled accounts should he installed which woul
: give the operation of the plant in detail frol
this classification. information can be obtalhe
Towering the cost of each and every u,.So
Of the plant as well as the sources III III
~ revenue.