The Hays free press. [volume] (Hays, Kan.) 1908-1924, 1922-02-16

Experience teaches that taxlevy-
ing bodies are more apt to press the
maximum authorization than to go
in the other direction. 1t would be
well if the legislature would enact
laws providing for a budget system
to apply TO all political subdivisions
Of the state. There IS such a system
for the state. The governor and the
auditor acting jointly, under author
ity of law, are able to a considerable
extent to hold down state expend-
itures; and it would be very FORUM
ate if there were such a system, en-
forceable by the auditor of state,
which would serve as a check upon
public expenditures in fiscal dis
tricts. Of less area than the state"
The taxes levied in 1918 for all
purposes in the state increased in
1919 by the sum of 1863, $40,
which was an increase of 24.85 per
cent.
1t was further said by the Commits
sion in the report of 1921 as follows
Certainly an increase of but
very little less than % per cent in
taxes in one year is so great an in
crease as to challenge the attention
of the taxpayers. As said above, if
the taxes are needed to meet legit-
innate demands of the citizens and
value is returned to the public in
some form for the increased expend-
itures, the last word is said, but one
cannot help thinking that a super
vision of expenditures in all the
minor subdivisions of government,
as we'll as in the state, would result
in saving Of public revenues.
GA few states have budget systems
or centralized auditing of the fint
ancial affairs of all districts, and eX-
perience shows that Millions of dol
lars have been saved in states having
such a policy.
Increased valuations do not of
necessity cause increased taxes nor
decreased valuations a decrease in
taxes. This is demonstrated in the
fiscal affairs of the state for the cur
rent year. The aggregate increase
in the assessment in 1920 over 1919
was $431, 973, lob. NoOtwithstand-
ing this increase, this department
was able to reduce the state tax from
S6,049, $50 in 1919 to $5,417,32O in
1920, a reduction of 1892, $50, and
this reduction would have resulted
had the assessed valuation not been
increased. The local authorities
charged with the levying of taxes
shuold, except in emergency cases,
reduce local rates to correspond with
increases in valuations. Certainly
the taxes will not necessarily in
crease by reason of increased as
! sessments, and the responsibility for
levying higher taxes rests entirely
| h. n
before been pointed out by this de-
partment that the closer you get to
the people the more are the taxes
levied. The state tax is only about
one-tenth of the total taxes levied
annually"
Those who read the foregoing
must take notice that the Commission
has had in mind constantly the
| growth of the burden of taxes.
In so far as local taxes are con-
cerned, it is up to the people of the
various taxing districts to see that
public expenditures are reduced to
the minimum, and for that reason
the Tax Commission is pleased to
note the formation of taxpayers
| leagues in various parts of the state
If these leagues function legitimate
ly-and by this is meant if they are
organized for the purpose of sincere
" and earnestly investigating the
! cause of the icrease in taxes from
year to year, and are not organized
for political purposes good must
result, because through them the
people should become educated with
respect to the facts of taxation.
With respect to stat etaxes, there
are no taxes which are supervised
as thoroughly and carefully as they
are. All public expenditures for
state purposes must be authorized
by the legislature, and the members
of the particular legislature which
makes appropriations for the sue
ceeding biennial period after the
legislature meets have been chosen
by the public within three or four
months previous to the making of
the appropriations.
The various departments of the
state government are required by
law to submit to the governor and to
the auditor of state an estimate OF
the probable requirements of their
departments for the ensuing biennial
period, ad then it is the duty of the
officers to whom these estimates are
submitted to carefully investigate
them and TO make to the legislature
recommendation of the amounts
that should be appropriated for each
department.