The Brandon news. (Brandon, Miss.) 1892-1961, 1922-08-17
BOARDS TO PUBLISH
FINANCIAL BUDGETS
An important Legislative Act
Which Must Be Followed By
County and City Boards.

One of the most important laws
enacted at the late session OF the
legislature, but the importance OF
which apparently has not yet been
realized, is chapter 225 Of the laws
of 1922, which is an act requiring
boards of supervisors and boards
of mayor and aldermen of towns
and villages to prepare annually
at their respective meetings In
September a budget of the ex-
penses of the county, town or
village estimated for the next
year, and to publish such budget
during the month of September
i'm each year. The act requires
that the public statement shall
show the aggregate revenues col
lected during the current wear IN
the county or municipality. Ana
the statement must also snow
every source of revenue ana the
amount derived from each source.
The act furtherprovides that the
estimate or budget shall show the
different county or town purposes
for which is proposed to make ex-
penditures for the year.
This act was approved March
81, 1922, and became effective 60
days after its passage, and is
therefore now in full force and
effect in the State and must be
observed by the boards of super
visors of each county, and by the
board of mayor and aldermen IN
each town and village. The penal
tv prescribed for violation of the
act is, that anv member of a board
voting for the allowance OF amy
claim or for payment of any pub
lie work shall be liable to suit, to-
gether with the suretles on. his
bond, for full amount of the claim
allowed.
The publication of the estimate
and budget of expenditures pro
posed to be made in the munlclp-
alitv must be made in the county
paper, and the boards are required
at all times to keep within the
sums named in the budget and
within the annual revenue, except
in cases of emergency where
floods or storms have damaged
public property or where because
of epidemic or the prevalence OF
infectious diseases it may become
necessary to make EXPENDITURES
of public money not provided Tor
in the budget.
The act further provides that a
majority of the qualified taXpay-
ers of the county or any town or
village may petition against any
of the items of public expenditure
for the county, or municipality
and in the event SUCH petition is
filed no tax shall be levied for
the payment of such items
petitioned against Except for the
payment of interest or principal
of bonds already issued), unless
the matter of imposing the tax
shall be first submitted to and
favorablv voted upon by the cleo
tors of the county of municipality,
at an election to be held for that
purpose.
The act further provides for
the keeping Of county and munlcl-
pal books in such manner that
the accounts therein shall CORES
pond with the accounts in the
published budget.
1t is evident that this law was
enacted to place a restriction up
on the generous levying of taxes
that has been practiced in MlsSls-
.sippi for the last few years. The
shoe has begun to pinch in the
way of high taxes, and under this
law which must be observed under
the drastic penalty above mention
ed, the people have the matter
both of county and municipal tax
alton under their own control. and
can regulate it to suit themselves.
The people of the counties,
towns and villages of the State
will doubtless study the several
budgets which will be published
in the county paper In each coun-
tv during the month of September,
with a good deal of interest with
a view to suggesting to the
respective boards methods OF
economical administration that
will enable such boards to reduce
taxation.
The law has no application to
cities operating under the COM
mission form of government.