Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1921-12-08
BUREAU CAUTIOUS
\. ON TAX RATE CUT
Research Body Calls Attention
TO Possible Inefficiencies
That May Result
BULLETIN CITES DANGERS

The Bureau of Municipal Research
warned citizens today that a reduction
qu the city tax rate is no proof that
t,c municipal business will be con-
drctcd more cheaply next year than It
was this year.
There was no note of criticism in The
hurcau's weekly statement. but atten-
finn was called to the fact that there
ore more important qnestions confront
ing the city than the tax rate itself.
Suppose" the bureau asked "thc
COS, Is reduced as result Of curtaiI-
,,y necessary or desirable services and
activities of our local government: or
h, paying faithful employees too little
FOR their services: or by letting Tho
,i.v's plant 60 to rack and ruin, allow
Inc the streets and bridges to become
unsafe or dangerous, and rendering the
scwcr system and waterworbs inimical
TO public health? -,
cost Is increased because the city takes
hotter. more human care Of dependent
children. the sick and the feeble
minded or pays and treats its neceS-
rnrv cmployes so as to get loyal,
ca;cient service or maintains its water
works, sewer system. streets and bridges
IN a high state Of efficiency: or in any
nuo Of a hundred or more other ways
hotter serves the, needs of it's citizens
Than before. or than those needs can be
supplied through other meansf
What Taxpayer Gets Counts Most
Il, lak thN Inv or
cots for the taxes he pays that counts
{, ho gets as much for each dollar of
taxes as the city can possibly give hiE.
nrter employing every proper device to
render Justice and efficient. intelligent,
worth while service at the lowest pos
siblc cost, the question of the tax rate
Is Of secondary importance.
"But, if justice Is not mctcd ont
nike to all, IL service is limited and
ucrfunctory. if waste md inefhciency
arc tolerated. if. in other words, tho
riiy government falls down on its job,
qny tax rate. no matter how much less
tan the previous one. is too high.
Contrary to popular impression. n
tax rate Of S2.15, Of 81 .G5, or of any
,ther sum. really signifies very little.
First Of oil. the taX-fxing standard II
90 elastic and indefinite that Council
IyUNl eHSllS justify 'ON''N" w. wv 'NNN
at S2.15. and could as READILY account
for reduction to Sl.%.I. There are so
NAM factors that Council may either
take into account or disregard, aud the
public generally is SO unaware Of them
and Of their varying effects, that any
rntc within an extremely wide range
could be put across in almost any year
particularly reduced rate.
ClanOr For Reduced Taxes
"Thc popular demand for reduction
in tho eft" tax rate has been insistent ;
In the main it has also been unin-
,nrmcd has not been based upon
any real knowledge Of the city's needs
nr standards. Rather, it has been based
Yron the fact that the rate has jumped
from 81 in 1916 20 sells in 1921; that
most of the 113 FER cent increase was
attributed to increased costs due to tho
var: that prices have rccedcd consid-
orahrv within the last year; and that
materials, supplies construction, rtc.,
are expected to cost relatively less dur
ing the coming year.
"But what of other factors? Was
rlc city in 1916 operating on a pay-aS'
you 20 basis? Was il borrowing money
on bonds for rurrcut expenses? Was II
providing for capital outlays out of rev =
cuues? What will it do in W. with
regard to these questions? How VIII
lN22 compare with 1916 in the matters
Of service. justice, activities, efficiency
waste rEtravaganCe. polio" protection
fire protection? And what about the
fleet on the tax rate of greatly In