The Birmingham age-herald., 1915-01-19

pounds in weight.
 Mrs. J. B. Reid. chairman of the com
 mittee, and Mrs. c. P Orr, vice chair
 man, are devoting their entire time to the movement and are being ably assisted by the executive committee and other ladies interested.
 to determine in the first instance, and with full appreciation of the responsibil- ity, what manner of government it will have.
 Must Live Within Income This brings us to the measure which we submit as an exhibit to our report,
 to require the city to live within it's in- come.
 This measure is an act of the legisla- ture It first requires the governing body or the city to compile and publish an nuaily budget of it's estimated receipts and expenditures We can then see what every function of our government Is esti- mated to cost, what our normal incoms 1 will be- and whether any, and if any. now great, an excess rate of taxation Is required. If an excess rate appears 70
 be necessary to provide for the expendi- tures the election to follow will determine whether We approve the items of expendi- | ture contained in the budget If at the election. the excess rate is rejected the governing body of the city must revise I US budget of expenditures in the light or the instructions given, and a lower | rate may be submitted to the voters. This measure also subjects the mem- bers of the governing body of the city to | removal from office. if they wilfully permit the expenditures made or con l tracted to be made for current expenses within any year, to exceed the income due for that year. Your committee Is nrnnandinU nn fba hot municipal corporation is essentially a business, and not a political organiza- ton, and that 1t must, to be successful 1 be conducted on the principle, funda-
 mentally essential in all business, of living within ones income. The citizens having first determined what revenue they will raise, can now by this measure effectively require their official serv-
 ants to expend no more than has been provided We, however provide that debts contracted or obligations incurred | in violation of the provisions of this act shall be binding on the city, for I the reason that otherwise every one dealing with the city would be required, I for his own protection, to investigate | and determine for himself at his peril whether the city's expenditures might exceed it's revenues. Such a condition would cripple the city in its busi-
 ness affairs that 1t could not success fully operate, and we must therefore trust our public officers to obey the law, rather than place the burden on those with whom our officers must deal to see that our officers obey the law. There are two exceptions in this act, one when excess expenditures are made necessary by an extraordinary emer- gency beyond the control of the gov erning body of the city, such as an epidemic riot, or other calamity. Such ,t nnf Iaf fAr md ha governing body of the city must be left free to effectively meet them, if and when they occur. The other exception is more seeming than real. It authorizes the governing body of the city to expend or contract to expend not more than $100,0 900 a year in excess of current re- ceipts for property of a permanent na- ture or betterments of a permanent na- ture. This exception authorizes what Is in reality an investment rather than an expenditure. It is true debt is con tracted, but presumably the property or betterments will be equal in value to the debt, so that there is no loss And in the absence of this exception bond issue would be necessary to pro- vide the purchase price of every in- vestment, however small.
 Equalization of Taxation we believe that there is foundation
 for the claim that there are inequalities
 in the assessed values of property as
 between the different counties in the
 state We also believe that there is foun-
 dation for the claim that there are in-
 equalities in the assessed value of prop
 erty in the city.
 While we favor a correction of these
 conditions, so that each taxpayer will
 bear his fair proportionate part of the
 burden of taxation, correction cannot
 be immediate for the machinery for
 equalization is controlled by the state and
 is uniform throughout the state. We must, therefore await measures in this regard which will meet the approval of
 the state. If sufficient revenue to run
 the city should, at any time, be realized
 by equalization (and many citizens insist that equalization will produce sufficient revenue). there would be no necessity for
 the voters of the city to authorize. and
 levy in excess of the present rate of per cent. under the constitutional amend
 ment proposed, if adopted.
 Recommendations
 This special committee unanimously
 recommends and advises:
 q. The adoption of an amendment to
 the constitution in. regard to the city of
 Birmingham, substantially in the form
 set forth in exhibit A hereto attached
 ''2 That a law be enacted at the pres
 ent session of the legislature, substan-
 tially in the form set forth in exhibit 'B' hereto attached. so as to require the city to live within it's income
 ''S. That law be enacted at the pres- -.r.-r