Arizona republican., 1918-08-13
COUNTY BUDGET F0RYEAR |S SET
 AT S1,338,O93
Road Fund is Lowered $7,5OO And Miscellaneous and
 War Purposes $1O,0OO From Amount First Fixed

The county budget for the year, which was set for consideration by the board of supervisors yesterday. was re- duced by s17.50O to meet the views of the State Taxpayers Association and the Santa Fe Railroad company as to the manner in which. under the law, budgets are to be made up.
 The total amount of the budget for last year; that is the expenditures for the year. was s1.161,662.O2. The esti- mate for the present year is s1,3SS,- 0s3.12. That includes expenditures for schools and in fact, for everything. though it does not include the states share of the county tax.
 In the preparation of budgets in the past, as well as those of this year. in this and all other counties there had been included the, receipts of money from other sources than direct tax ation.
 On Actual Levy
 1t was the view of the railroad com pany and the Taxpayers Association that these receipts should not be taken into consideration and that the 10 per cent additional levy over that of the preceding year should be based on the actual levy for that year.
 The attention of the board of super Nisors was directed to the decision of the supreme court, written by Chief Justice Franklin and concurred in by Justice Ross, in the case of the Arizona Eastern Railroad company against the county of Graham. In that case it was alleged that the county had exceeded the 10 per cent limit. and that view was sustained by the opinion from which the following is quoted:
 Upheld by Court
 The board of supervisors, in levy ing taxes for all county purposes in the year 1915. was authorized to exceed the levy of the previous year 10 per centum and no more, and any excess over that amount contained in the levy was beyond its Jurisdiction. When the board discovered that the levy was excessive and beyond the limit as fixed by law, it was it's duty to scale the es- innate down so as to comply with the limitations fixed by sections 4S39-4 4S42 It was for the board to determine which item or items of the estimates for county purposes should be reduced so as to conform to the limit fixed by law. If the law limits the expenditures Of the county for the current year so mat the payment of some debts law fully and rightfully contracted must be postponed, it is not the fault of the board. The legislature is the source of the taxing power and, without a grant from it. no taxes can be levied or col lected. It has seen fit to limit this power, except in special enumerated cases. so that the burden on the tax pave for the current year may not he more than 10 per centum greater than the preceding year. This was done in the interest of the taxpayer a policy based upon common sense and reaso1. and upon an experience and knowledge that, unless some restraint he placed upon counties, the burdens of taxation may be severely hard upon the tax payers."
 Two Cuts Made
 Among the provisions made in the budget was an item of S14,S00 fol miscellaneous and war purposes" Wher the board, acceding to the view of the railway and the Taxpayers associ- ation, came to cut the budget down this was one of the few places where cutting could be done, and a reduction of s1o,000 was made from this appropri- alton. The other s7,500 was taken iron the road fund
 No other fault was found with thu budget. On the contrary, it was agreed that 1t was well balanced and reason. able, much more so than those tha had been prepared in other counties Some increases had been necessary especially in making provisions for tn, elections this year. Taking care of tn, soldier vote had also involved grea additional expense. The general up ward tendency of prices had made in Creases necessary. but in spite of that some items were lower than they wer last year.
 There was one new item of s4402 for the Paradise Valley Irrigation pro Ject under the irrigation law