The Hawaiian gazette., 1916-06-20
Detailed Account Of Condition Of
Municipal Treasury Prepared
Under Direction Of Mayor
HOW FUNDS ARE FOUND
.s .s AVID Discussed SHOWN
Fixed Charges Established BY
Legislative Enactment Appear
To Be Greatest Drawback

A detailed description Of the condi
tion of city finances has been prepared
by Auditor James Bieknell, in response
TO question from citizens who are try.
ing to find out what Is the matter with
Honolulu's municipal finances. The
statement is directly in response to
letter from Wallace r. harrington.
president Of the nd Club, who put
forth a list of very pertinent inquiries
regarding the funds of the city. The
queries raised, for the purpose of o
study by citizens of how the govern.
ment was being managed, related to
the origin of the funds, the amounts
raised and how they are disbursed.
Lengthy Statement Made
On receipt of the letter Mayor LAM
conferred with the auditor and tho re-
Hnlt was q lengthy statement which
Shows the city administration s posi-
tion in connection vita theS present
much criticized financial situation. Tn
mayor said Yesterday that he honed -
business men of the community would
study the figures set forth in the audi
tors statement, aud as il seems likely
that finances win be the principal issue
Of the next municipal campaign, hi
hope is likely not likely to be disap
pointed.
Seven Funds In Operation
In response to the inquiry as to how
Honolulu funds are collected and dis,
buTsed the auditors statement, which
the mayor will transmit, says that
there are seven funds under which thu
city operates. They are the general
fund, road tax fund, permanent i'm
provement fund, special school fund
water works, sewer and game bird
fund. Says the statement:
1.-THE general fund Is the hexibl"
fund. Its purpose is to meet the gene
raj expenses of the city and county
that il to say, the expenses of govern
ment outside of the functions Of the
remaining six funds"
0rouping Under This Head
I'm this group of expenses we fn|
the salaries and expenses of all tn
elected officers, the courts, police and
FIRE departments, sanitation and health
parks and land, public donations, mis-
cellaneous ACCOUNTS and as much a.
can be spared for the road depart
ments. -
The road tax fund. it is explained
is q fund that can be used only o.
roads. The permanent improvemeh'
fund, derived from taxes on real ani
personal property, must be spent solel'
on permanent improvements. Similar
" the other funds have to be used fol
the purpose indicated by their names
and in accordance with acts Of thu
legislature.
Here are the figures as to what wen
10 make up the general fund total Of
tT3o, 294.26 In 1918: Real and persona
property taxes. $476,05l.7s; poll and
dog taxes. $22,S2O46; license fees
s 4l05, 894.73; liquor license fees, includ
ing fines, 49,, 5000.
From this total of receipts, it il
explained, the city was required to SCI
aside in cash basis fund the sum Of
t45,00l, this being one-twentieth O
one per cent of assessed valuations o
property. An act Of the legislature
compelled the reservation of this fund
The amount available for permanent
improvements during 1918 is set dowr
as &l57, 099.46.
Income and Disbursements
a Replying TO a question in Mr.. Far
rington Is letter as to what was "th'
total income of the city and county o.
Honolulu during the year of 1915
the following figures are given:
General fund ........ 1894 ,293 90
Road tax fund ..... 9l,0l7.37
( Permanent Improvement
Iuuo l0I ,UoS.fO
Special School fund -. 63,l75.O0
Waterworks fund -. 1S9,079.69
Bewerworks fund -. 30,25l rs
Game bird fund &c.. $4,000
As against this income there are fix
cd charges, established by Legislative,
enactments, of $9l,0 OF for roads, $l57,
ODe47 for permanent improvements
46B, IFS for schools and $640 for i'm
pprtatiop of game birds, leaving 1894,
203 20 ito cover the current expense
Of the government and assist the roat
tax fund in maintenance and upkeeI
Of the roads"
Total Of Fixed Charges
The charges fixed by the legislator
and applying against the general fun
amount TO $1o3,5SO, of which $7O,6S
IL for salaries In the city department
and the circuit court. In the easl
basis fund, it is stated, the sum O.
s,7s8.20 had accumulated by Janu
AIRY ], 1915