The New York herald., 1921-08-16

Continued from, First Page.
protection the Police and Fire depart
ments carry practically all of the bur-
den. The Police Department for 1921
costs S2s.349.407, though in 1918 it car
ried budget appropriation of but
sl9.394.613. showing an increase OF
SS,954.794.
1t Is a curious commentary on Hylan
economy that all OF this increase was
In personal service or salaries, which
rose from s17,227,64s in 1918 to $780,
2Os.225 in 1921, an increase of $9.0S0.-
SIT, or slightly In excess of the In
crease in cost Of the whole department.
1t follows that with a larger and much
More highly paid police force under
Mayor Hylan it has been found neces-
sary to cut down. in order to make the
appropriations for Increased salaries
possible. on the other Items which go to
make up the cost OF maintaining the
Police Department at the highest pos
sible state of efficiency. But as the cost
of supplies. equipment, and so forth
could not be cut down recourse was had
to a piece of practical financial sophis-
try such as only Hylan budget could
be expected to contain.
At Commissioner Enright's request the
item for contingencies was increased
from 100000. which It had been every
year. to $685. 900; increased appropria-
tions for supplies. equipment. materials
and contract servicc-the last jumping
from S2S1.075 to s44S.265-were APP
proved, and then the pruning knife was
applied to the appropriations for PEN
sions.
In the 1918 budget this mad beer
carried at sL450,o00. an amount just
about equal to meet the pension list
OF the department for that year. BY
1921 the amount necessary had in
creased considerably and with rising
scales OF police salaries must inevitably
jump proportionally.
But the Hylan budget fixed the ap-
preparation for police pensions for 1921
at only $1,000.000, far less than the
amount known to be needed. but enough
to make possible the appropriation OF
moneys for materials. equipment &c
Here was an apparent reduction In q
fixed charge of the department. some
thing that must be met, since police
pensions must be paid. OF s450,O00.
To seemingly Justify this extraordi-
nary actin this footnote was appended
to the entry Of the item in the budget:
The Board of Estimate and Appor-
tionment on October 30, 1920, deter.
mined that stipulation be attached tc
the appropriation for pensions. Code No
1885. to the effect that there be trans.
ferred to this account from Code No
304S. city fund for salary and wage ac.
cruals. amounts aggregatng not NOR,
than S1,300.000 or such part thereof as
may be required to meet any defciency
in said appropriation for pensions"
Turning to Code No. 304s one finds II
set down at 81. This Is in line with
budget policy. since the city cannot
in advance tell how much II will derive
from salary or wage accruals, due 10
deaths OF employees. dismissals. resigna.
tions, sc.
But the fact remains that the HyIar
budget, while admitting that probabl,
s2.300,000 may be needed for police pen.
sions. appropriated only $1,000, 900 70,
such pensions this year. thereby keeping
down the apparent amount of the budget
by S1.300,000 and leaving police pension
dependents at the mercy of the "ac-
cruals' which the city might enjoy dur