The Waterbury Democrat., 1942-08-05
TAXPAYERS FILE
 SURVEY OF CITY
Continued from Page D

declining. This years grand list of almost $179,O0O,OO0 compares with one of $104 ,912 ,934 for 1913.
 Tax rates increased steadily from 1918 to 1930, then declined until 1889, when it rose sharply again It has since declined to the current low. The lower tax rate, says the report, does not mean lower govern mental costs.
 The amount of taxes levied in- creased $5,000,000 between 1918 and 1930, then the levy declined until 1889 when 1t rose again. It dropped during the next two years but has climbed again this year. Although the (1942) tax rate dropped from the previous year." says the report, "the total taxes levied, and therefore estimated governmental costs, actu- ally increased from the year previ- ous
 The highest percentage increase in the grand list during the period from 1918 to 1042 was reached this year, the report states. Present tax es are higher than for all but six years of the period.
 A portion of the report follows:
 During the Sandland admins tration tax rates and levies showed increases of POS per cent and 29.3 per cent respectively. The admins tration ended during a period of rising governmental costs with close ly corresponding increasing tax rates.
 The GuilfoiIe administration con- tinued in this cycle of rising gov- ernmental costs and increasing tax rates. and went out of office leav- ing the highest tax rate and tax levy in the city's history to the succeeding Hayes administration.
 During the 9h years of the Hayes administration tax rates and tax levies steadily declined, due in part to the very high levels existing when the administration took office. The period was characterized by the issuing of bonds for current oper- ating expenditures and deficit fi- nancing during the depression period, and can therefore be only partially appraised by the tax rate and levy trends.
 The Perriello administration was In office for only one-half year. Completing the unfinished Hayes administration, the Perriello admin istration was responsible for the preparation of the budget for the incoming Scully administration.
 The 6cully administration entered office in a period of declining tax rates and tax levies and an increas- ing Grand List. During this three year period, the tax rate continues to decrease, the Grand List con- tlnues to increase, and the tax levy dropped until 1942 when It started an upward trend.
 General Comments Widely fluctuating tax levies and tax rates from year to year tend toward lessening of confidence by business in government. Such fluctuations strongly point to un- sound and inadequate long -rangf financial planning and program ming by successive city administra- tionS.
 Waterbury is very fortunate ir having & continuously rising Grand List, together with comparatively stable population. These factors render the problem of municipa planning and programming muct less difficult than might under diff ferent circumstances be the case. IT. spite of these advantages, the fail. urc to adopt an adequate and sounc long range financial plan Is clearly shown in the widely fluctuating anc unpredictable trends of lcvies ant tax rates from years to year. | Tax rates and leVies should fl most party, he governed by thu trend of the Grand List, the amoun of governmental service rendered citizens, and general price levels Based upon these influencing fac. tors, increased tax levies over thu years cannot be fully explained Municipal services have not in creased greatly during the past | years, except for relief activities during the depression years Tht Grand List has been almost con tinuously on the upward trend, thu making a downward trend in ta, rates possible without a lessenint In services. Finally, general price levels today are on the whole. below those of the pre-depression era, thu increased levies cannot eb account. cd for on this basis.
 Increasing tax levies over thu years must therefore be accounted for, to a sizeable extent by fac. tors other than the foregoing. Tsher. are c. number of causes to whict thepe increases can be attributed