The Bridgeport times and evening farmer., 1921-01-28
CITY AUDITORS
 ANNUAL REPORT
Fo the Honorable Board of Appor-
 tionment and Taxation of the City

Eo. the Honorable Board of Appor-
 tionment and Taxation of the City
 of Bridgeport.
 ' r2entlemen:-
 In presenting to you. for considera- Haon, the various acquisitions of the Y City departments and officers, for the N fiscal year 1921 @1922, together with my recommendations. based, thereon, # becomes my duty to impress upon you the necessity for the exercise of wise economy in providing for City needs.
 The departm ents of our City ought 4 to be adequately provided for, avoid Ing all unnecessary work, or irn- they may be postponed for one year af least without great detriment to 4 the City or it's progress. .f 7
 Such, City departments as Health, Education, Charities, Library, Fire and Police must be, efficiently provid- ed for. while some other departments may not be considered as equally inn portant and expenditures may be cur tailed, without detriment to the City.
 Chamber of Commerce Study. The Chamber of Commerce has in-
 augurated a study of our municipal affairs and finances and is working in
 Harmony and cooperation with the officers of the City, in ascertaining the Citys true condition. I have no
 doubt judging from the character
 and ability of the capable and eff
 
 the results will be beneficial Those < who pay the taxes should be interest cd in knowing how the money is ex- pended, and the present examination Into our finances will doubtless Thoroughly inform them. We should ]. Ill welcome such aid and assistance, for we know full well that improved methods can be put in vogue here as 4 they have been elsewhere, both in public and private business. We all I realize that this is age of progress and Improvement in every depart ment of life, and our minds ought to be kept open to all progressive de- mands If the Chamber of Com merce will continue to act as a M Bureau of research in npartlsan manner, benefit is bound to follow.
 Schools.
 Education forms the greatest sin n1e object of municipal expenditure, ond is also the branch of City Sov- ornment in which the growth of ex- W Denditure is greatest Of the entire munfcipal budget, about 25 per cent. 1s for care and support of schools. ] Bonus. so-called, of last year, amounting to $57,987.00 is before me, with the claim that it was unpaid last year. The Board of Apportion- rnent and Taxation, and it's sub-com- mfttee on schools maintain that they i. included this sum in the salary in i crease of teachers in last years bud get, to wit: 671 teachers Co $S0O meeting of said board, last year, when it's preliminary report was pre- pared, and when that item was reached, inquired if the bonus, so- called, was included in this sum and was informed that it was, by the President of the Board, and by the Chairman of the Committee on Schools.
 The original record of the Presi- dent of the Board shows that it was so provided. It is, perhaps, unfortu. nate that in the Boards hnal fePoft it was not specifically stated that 1t was so provided for, and thus remove all possible doubt
 From all the evidence before me, am convinced that the item or state Bonus was included by the Board Of Apportionment, in the salary increase above specified. and therefore that It ought to be excluded from thls re- ouisition. Assuming that this premise is correct, then it follows as logical \ conclusion therefrom that the actual increase of salaries, instead of being S3OO.00 per teacher, was only S2l S.oo which sum multiplied by the lnl nunpea of teachers, plus bonus alloWeo amounted to $201,30o.oo' the sum ai- lowed.
 Tax Revenues.
 & Fast wear we estimated that 94 per cant of the taxes on the list of 1919 would be collected during the year 192O-1921. It looks now as though we would fall far short of this esu- mate, perhaps not more than yl pe5 within this fiscal year. steps ought , to be taken to force collections or taxes where taxpayers are apiG T,; io pay, but are unwilling to oo et;oa SO ! i,o to would be a measure or lustice 'o tfose who pay taxes promptly As further effort to remedy thus sltua- ffon. tax abatements ought to pe made only for the graves. ,d inves, es, f5ration. The dead wood on our & taA noolxs should be removed ana all hve \ taxes ought to be collected rom tiiose Tax Payments.
 recommend that taxes be payapie I end collectible sem-annually Ill ] equal installments, on the hrst uaSs "A nriI and September each year. VI Relieve such a change would X ~ove gratifying to our taxpayers, Zho now may find 1t d1fhcult 10 hIEee TIe the taxes in one paSiiiSdaC ssad emount in interest from City . oe- rosits. but as the interest rate nus us received is low, our taxpayers Will oe the gathers. The Clty ousH, i- Ho. taxes 9
 taks the money is needed for City uses. ,a;,u
 re .oppot be too strongly LII Seo .,t the City ought not to bond for tha novment either in whole or III
 nart of current expenses anu MiSii i bonds for any 1mproE,eaiiientt p,a nt exceed 1 anv case. the life of the improve
 ment m bonded for: Two foo9, years tne I,ee. ago,
 authority was obtained inT from Ronds ane se to
 tslatsTe tsaa amo"nt r of $1,25o. .OOo:OO to meet
 payments of serin1 s,a Bonds and 1sao The N ou uIns .s-ad in December, 1919, S56S,-
 0nS 0nty oo 1ssas of said bonds and the renaainn- h.
 ing s6s2. .ooO.Oo were authorIzeo rnt 1nf alf December, 1920, but ns,,fro3 have not aogi. gG. k t,onal Iegislation by the General As
 sembiy to make the bonds S, saleaole U, ,es a5 as the interest rate had to pc ,,l nsgl
 DefSae or general principles we ought not d to issue Refunding Ponds as they they ' tend to injure the City,s erect, PaSa Sa oants on Serial bonds should De
 Inaae' ea at maturity. from the proceeds nf taxation only, and the Clty dept thus reduced each year. pelleVe u tn he the only sound method to pur- < .,,a in City financing