The Waterbury Democrat., 1939-01-14

Waite are busy compiling this list now and although no official word has been given out, it is believed the list will be larger than last years list, which was record for the borough.
 With more than 50 new houses erected this year, and considerable alterations and commercial build ings, garages and other structures built, it seems certain that the list will top the previous one by con- siderable margin.
 Although this would mean larger income for the borough in taxes, it Is believed it will be needed as undoubtedly the welfare department budget for the next fiscal year will have to be, much larger than the $6O,0O0 appropriations for the fiscal year which ends March 31.
 To Need More
 The welfare department deficit is expected to be at least $12,000 this year. With indications pointing to a cut in the request of President Roosevelt for WPA funds, many be- lieve this will mean that some now working on WPA here will have to be dropped eventually.
 This would continue to throw a heavy burden on the welfare depart ment and even if business improves the department seems certain to re- quire more money in the next fiscal year.
 The school board is already mak- ing preparations to estimate the cost of making necessary alterations at the Futile house in order to accom- modate high school students there. There are 60 seniors there now, but indications are that about 120 will have to be placed there when the next school year starts. The first floor is being used now but it is believed the second floor will have to be used after next September. The increase in pupils studying there would probably necessitate a change in arrangements and might require the appointment of an ad- ditional teacher.
 Also it has been necessary this year to get one substitute teacher working full time in the high school because of the necessary changes. It is not improbable that new regular will be appointed to handle this work in tho next school year as it has not been the custom of the board to ask a substitute to do regular work for two years on substitutes pay. An additional substitute, working part time, has been required this year also.
 Increase Likely
 A proposal has been made that some of the anticipated equipment in the schools be replaced and if these and other changes go through, the school department budget will un- doubtedly be higher next year. It has proved difficult to cut various items in the budget any more than they are at present for the major item by far is that for salaries of school employees.
 Whether or not the budgets of any other departments will be in- creased remains to be seen. But the probable requested increases for the welfare and school departments would be likely to take most of the additional income that higher grand list might give the town.
 One step which will probably not be taken this year but which to some seems sensible is change in the practice of estimating 100% tax col lections when fixing the amount available for the new fiscal year.
 Estimate 100%
 For many years it has been the policy in figuring the total revenue expected, to estimate what the "A mill tax rate will bring in on the grand list if collections are 100%, and to assume that the collections will be 100%.
 k Yet very rarely are collections 100% for the current year. Collec- tions usually run about 9O% and this is considered good as compared with most other communities. For a number of reasons it is impossible to collect 100qo taxes.
 Yet the board bases its budget deliberations on 100q6 tax collections. This means that loans have to be secured from the bank when this estimate is not reached. This prac- tice is nothing new but has been carried on for many years.
 At the end of the past fiscal year bank loans totaled $110000. They amounted to the same sum at the end of the fiscal year which con- cluded March 31, 1887, showing that no increase was made ill the loans for that year. This was partly be- cause back taxes helped to make up the difference between the amount of current taxes actually collected and the amount the board in setting up the budget had esti- mated.
 Published In Report
 The amount of bank loans is pub lished each year in the annual re- port for the general knowledge of voters here but most voters do not understand this as they don't bother to get or study the annual reports. | These bank loans have accumulated over a period of number of years. | It can easily be seen that when estimates for 100% collections are made and expenditures usually at least equal the amount estimated from 100% collections, when collec- tions average 90%, there is bound l to be less revenue actually received than is estimated each year. Some other communities estimate p0ed tax collections, and have a | sinking fund into which collect one of back overdue taxes are placed. | This sinking fund is used to reduce | bank loans.
 It is believed that sooner or later a similar idea will be adopted in Naugatuck. The present practice has been followed for years by both | major pSetias.
 6Nith half of the month almost | .sSnpleted, tax collections on the [