Indiana daily times. [volume] (Indianapolis [Ind.]) 1914-1922, 1921-08-20

words in the tax law reading, in fulL as
follows:
TAX LAW Is
CLEAR on SUBJECT.
The several tax levies shall be es
tablished by the proper legal officers
Of any municipal corporation. after the
formulation and publication by them OF
a budget on forms prescribed by the
State board OF accounts, showing in
detail money proposed to be expended
during the succeeding year. the valua-
ton Of all taxable property within the
Jurisdiction and the rate Of taxation
which It is proposed TO establish, and
after public hearing within the juris-
diction at which any taxpayer shall have
a right to he heard thereon"
Persons who were Instrumental in oh
tanning passage Of the present tax legis-
lation have coutended that this section
was a great boon to the taxpayers In
that 1t compelled the taxing officials 10
give ample notice OF just how they OK
poet to spend the peoples money, The
law also gives taxpayers the right to
object to any levy. The statement of
those who fought for the act that II
would be the means Of compelling Of
icials to give taxpayers real informa
ton as to expenditures lead to the be
lief that It was intended that the de-
tailed estimates In the real budget should
be published.
BY following out the Interpretation Of
Mr.. Ashby the city administration gives
the taxpayers just one way in which to
get information showing In detail the
money proposed to be extended during
the succeeding year" to quote the
I'm Of hu Tuw sa ,,
hold of one Of the few copies of the
complete budget known to be in exist
ance The document has not been printed.
It has been typewritten on large sheets
bound In loose leaf binder and so far
as is known there are not more than
three or four copies Of it.
Taxpayers may go TO one of three
places to get peep into the real budget.
according to Mr.. Bryson One copy is on
file at the controllers office in the city
ball. one at the Chamber Of Commerce
and one at the business branch Of the
public library
Although the law providing that the
city budget shall be made upon forms
prescribed by the State board OF accounts
is almost two years old this was not done
either last year or this Tho State board
did not prescribe such forms untn early
this month. City Controller Bryson re-
fused to use these forms because he said
they came too late. Most city depart
ments had their estimates prepared be-
fore or Immediately after the new forms
were promulgated
The essential difference between the
city and the State board forms Is in the
headings over columns for figures after
the various items. In the State board
forms there are columns for Expended
ID Expended 10" "Details ia"
Estimate by Department" and Rec
commended by Finance Committee"
The city form has columns headed
1920 Expenditures 1927 Appropria-
ton" 1922 Request" Increase Over
1921 Appropriation Decrease Under
1921 appropriation Allowed for 1922"
and Remarks"
heading on the prescribed form is
not found on the city form This head
ing is In compliance with the provis-
ions Of an act of the General Assembly
Of the State of Indiana, approved March
9, 1885, entitled IAN Act Concerning Mu-
nlclpal Corporations" the undersigned
department Of said city respectfully sub
mits the~following estimate of the ex-
pense of said department for the fiscal
year ending Dec 81 10
SWORN STATEMENT
Is ABSENT ALSO.
Certi6cation of the truth Of the esti-
mates provided at the end Of the pre-
scribed forms, also is missing from the
city forms. This certihcation reads as
follows:
I'VE hereby certify that the above ia a
true and fair estimate Of the probable
expense Of the Department of ----
for the year ending Dec. 81. 19- and
that according to our best knowledge
and belief the amounts named in the va
rious items viii be necessary for the
proper transaction of TIE business of
said department"
This is followed by space for the sig
natures Of the members of the board or
other department head.
The annual appropriation and tax levy
ordinances will be introduced in the city
council Monday evening. The public
hearing upon them, provided By law, will
be held at I 80 O'Clock on Friday eve
ming, Sept In the council chamber.
AS result Of the administrators in
tent to publish only the bare outline of
ths estimates it is~expected that citizans