The Logan Republican. [volume] (Logan, Utah) 1902-1924, 1921-12-20

When a business begins to expert
ence trouble in meeting expenses the
natural and necessary thing for the
management to do is to make thor
ough analysis OF receipts and dis
bursements with a view to making
the business live within its means.
In no other manner can a reduction
in expenditures be made intelligently
and no enterprise can be expected to
survive that does not observe this
sound business policy.
The State is q mammoth business
institution. Its business is Govern
ment. The political subdivisions of
the State likewise are business in
stitutions Of lesser magnitude. The
officers compare with the officers of
corporations except that the powers
of the officers of government are
more limited and divided than the
powers of officers Of most corpora
tons. The people are the stockhold-
ers in the business of government and
by their expression at the polls usu
ally they designate certain desires
for the conduct of government. The
laws enacted by the legislature pre-
scribes the regulations for the con-
duct of government and the executive
departments function is the admins
tration Of the laws. Because the legis-
lature meets only once in two years
the administrative branch of the
government frequently is seriously
handicapped in putting into effect
certain amendments which appear to
be to the best interests of the stock
holders.
In recent months a general cry has
been voiced in the various political
subdivisions of the state against tax
es levied. The principal revenue for
the conduct of government comes
through taxation. Uunder favorable
conditions there are other sources of
revenue but in the last analysis, taxa
llOh 10 IhC oOulSt VI ~ NIAl
er sources fail, then all the money
for the conduct of government must
be raised through taxation.
Pursuant to the dictates of sound
business policy the officers Of the
state government have made and are
making analyses of RECEIPTS and dis
bursements in order that they may
take such steps as may be within
their power to reduce expenditures
and relieve the tax burden. But in
the end, becaue of the division and
limitation of the authority of the
executive and administrative officers
of government, the stockholders, or
the people, may be called upon to
express their desires and to do with
out certain conveniences which they
have planned or which they now en-
Joy. The only way to reduce taxes in
the aggregate is to spend less money.
In the limitation of expenditures
there always is one item which can
not be set aside, or lowered except by
payment, If the credit OF the state
is to be maintained. That is the pub
lie debt. In the vast majority of in
stances 1t represents public improve
ment voted the people and financ-
ed though the issuance of bonds. Ex-
cept in few cases the money has been
expended and the interest charges
and maturities must be met even
though the public treasury be depict
ed to the extent that current govern
mental operations are embarrassed.
While 1t is entirely in conformity
with our ideals Of government that
the taxpayers of each political sub
division should determine the extent
of improvements and expenditures
within that subdivision, the division
of authority embraced In such an ar
rangement may tend toward miscon-
ception of the aggregate Of the work
undertaken and OF the expenditures
entailed. We now have four divi-
sions of government which are en-
powered to levy taxes and undertake
improvements, each Independent of
the others. They are-cltles
and towns, schools districts, counties
and the state. Inasmuch as each can,
and usually does, act Independently
the taxpayer, unless he be closer
student of government than the aver
agt person, loses sight of the aggre-
gate of the expenses, his proportion
OF which he ultimately will be called
upon to bear.
In view of such situation It IL
not surprising that most OF us are