The Bridgeport times and evening farmer., 1920-01-27
4ro the Henorable Board of Appor-

Flo the Honorable Board of Appor-
 tionnnent and taxation: Gsntiemen-As usual. the reQutsi- lions received by me. for the next 4scal year, if granted in entirety would necessitate the imposition of tax rate, SO. burdensorne and unrea- ssonable that it cannot be considered Gavorably.
 It should be kept in mind, how aver, that the purchasing power of znpaey now is much less than it was Q few years ago, so that the dollars tubtatned in taxes are, in re- altty, but little more than half dollars when their relative purchasing powers now as compared with the past are considered, and that 4s the real test .se A tax rate of 30 radlls on the dollar of the grand list. at this tme' VIII lrealize as;sulns.the- purchasing power of which, in labor and materials and what the city requires, will not exceed the proceeds of a tax of 15 mills on Eshs same amount Of grand list of four for five years ago.
 The salaries of many City Officials Aaye remained stationary, for the past tfve years, Hence, 8 man receiVans k$a000 per year in 1914. and recelvins only the same amount now. has SUI Ifered 6 reduction In salary of about
 
 Inf his money Is considered. although he Is receiving the same amount in dollars.
 So 1t Is with the city. If $e.ooo,ooo In revenue Is reQusrsd from faKanon. and this amount will only purchase swhat Ss o00, 900 would have purchased In 1914, then the city Is no better os with the higher tax rate required to ssatse the s6,o0o,0o0 than 1t was with the lower rate of the past
 We must realize, because 1t IS drought home to us in every day life, that a vast change has taken place an the purchasing power of our dollars What has caused this change. 1t would De of no avail to discuss or speculate uyon. It is, in the opinion of many partly due to a larger margin or Pfoale by dealers in commodities.
 Bond Only for Permanent Improve
 ments.
 The city ought to meet all of 1os k<,urrent expenses from the proceeds fpf taxes and other regular sources or trevenue, and resort to bonding only Tor ,l ,lan1provements, properly termed per manent, and take care that the term of the bonds should never exceed that I,,f the improvernent bonded for. We ought to exercise the greatest care In Issuing bonding obligations The ,nity,s net debt at the present time is tS1e, e,6s1,2oo-s1.
 Estimating Tax Revenue.
 again call attention to the ne- Scessity of changing the method of es- 1imating tax revenue
 The Collector states, and past ex- nerience shows, that 1t Is impractica- b7e for him to collect more. than 9z per cent of the current years ta1 within the year, ana no more ough IT, he estimated Hn our current re aTceipts from that sources and then ado ao if the probable receipts from ar rears of taxes
 Deficits.
 There are requisitions for deficit: amounting in the aggregate to con siderable sum. The creation of de, z1.its ought to be discouraged excep for grave causes Department heads knowinx in advance the money avail able In their respective departments should keep within appropriations il every case Deficits are likely to b. created so long as 1t Is customary t' provide for them, and the surest wa: 4o prevent them is to stop provtdini for them
 Schools and School Buildings.
 The requlsition of $2,5oo,ooo. TO ynev school buildings in view of it magnitude, ought oo OS ~ by bond issues only
 In 1917, the State Legislature au xhorized bonding for new schools t the extent of $1,o0O,o0o
 Bonds have been already issue taxainst this amount for S5S0,ooo- Th1 leaves available, of such bond au lfsaorization, the sum of $42o,oeo, an lat seems to me that this will be th ,extent of the relief afforded this yea flor new schools
 When the LegisIature again assen ssoues in 1921, additional bonding ca be. and undoubtedly, will be then at s&horized for new schools. The SUI ..va liable now ought to be expende in the construction of grade schoo and will probably provide forty ne rrooms, thus accommodating .abol eighteen hundred new pupils Tn increase, while not ali that could desired, will be of material assistanc
 In my schedule of approp ropriadons, recommend an increase of 25 pt cant. for all teachers, officials ar employees of the School Board take effect on April 1st, 1920, u commencement of the next fiscal yea n disaIlow the proposed increase asl cd for. of salaries from Jan. '1st April 1st, 1920. As to the anlou asked for state bonus, think u state ought to provide this money al undoubtedly will, when the Gener Assembly next conyenes in order carry out the provisions of its avera+ attendance grant as specified in Cha fer s4s of Public Acts of 1919, for ty wears ending July 14th. 1921.
 Sewers
 In 1917, authorization was obtain H, bond the city to an amount n s exceeding s2,oo0,Ooo for sewer co ztructfon. Since that tirne bonds ,rbe amount of $1.e00.o00 have be 1ssued, leaving s1,eoo,oOo still, avail sble.
 A portion of this amount can be sued this year so to provide for o Immediate needs, and all accruing c 1igations from contracts already e Aered into- ----.
 I therefore, do not deem 1t nec' sary to recommend any appropriati for new sewers this year.