The Waterbury Democrat., 1946-01-14

rate after formal adoption which has to be made on or before Dec. IS of the year preceding the fiscal existence of the said budget, legal opinion says.
 Republicans Prepare Resolution
 However, the Republican mem- bers of the Board of Aldermen met yesterday and are now preparing a resolution calling for a special meeting for purposes of discussing the controversial Grand List.
 Most of the minority members, 1t was said today, are opposed, how- ever, to any resolution asking for means to set aside the budget or tax rate.
 The text of Mir. Shea's letter to MT. Taylor is as follows:
 T acknowledge receipt of your letter of Jan. II wherein you re- quested of me to call special meet ing of the Board of Aldermen to reconsider and set aside the pres. ent l946 budget and tax rate adopt ed by the Board in December 1945 and to authorize new public hear ing for establishing and setting, a new tax rate.
 T wish to inform you that I am obliged to refuse your request as the purposes for such meeting as stated by you are entirely im- proper My decision is based on an opinion which I requested from the Corporation Counsel, a copy of which is attached to this letter"
 Next Move Unknown
 MT. Taylor could not be contacted at press time today, being out of town. When contacted, Harry Cor den, temporary secretary of the Council, said that he was not au- thorized to say what the next move of the Council would be both to this letter and the inability of Mayor Monagan to return in time for Thursdays meeting.
 The text of MT. Healey's formal opinion as presented to MT. Shea is as follows:
 "In compliance with your request for my opinion in relation to your right as acting Mayor to call spe- cial meeting of the Board of Alder men to reconsider and set aside the present 1946 budget and the ltax rate adopted by the Board of Alder men in December 1945 and to au- thorize a new public hearing on the establishing and setting of new tax rate, submit the following.
 Under Section 34 of the Char ter, you as acting Mayor, may call a special meeting of the Board of 1 Aldermen.
 Such a special meeting should not be called by you except for the purpose of transacting legally auth orized business.
 'The present budget for 1946 and the tax rate involved were for mally and legally adopted in De- cember, 1945, by the Board of AL dermen then sitting. The pres ent Board of Aldermen, which came into office January 1, 1946, I had nothing to do with the adopt ing of the 1946 budget or the tax rate referred to. The present Board could not reconsider these matters as it had never at any previous tim considered them.
 "Ail of the very definite direc- tions and provisions of the Char ter for the adoption of the budget and tax rate were specifically com- piled with by both the Boards of Finance and Aldermen. No budget or tax rate can become legally ef- fective and be legally adopted other wise.
 T have carefully examined the Charter and all relevant statutory provisions and I find that there exists no provision of any nature which authorizes the present Board of Aldermen to consider or re- | consider and set aside budget and a tax rate which were legally adopt ed and set by a predecessor board. There is no provision authorizing the present Board of Aldermen to hold public meetings to establish a new tax rate different from the rate legally set by a predecessor Board.
 Tn my opinion the present Board of Aldermen has no authority or right to consider or reconsider and set aside the 1946 budget and the tax rate involved, nor has 1t any authority or right to authorize new public hearing on the estap- fishing and setting of a new tax rate. Any action on the part of the present Board of Aldermen to accomplish such purposes would be illegal and of no effect and consti- tute a nullity.
 "In my opinion it would be irn- proper for you, as acting Mayor, to call a special meeting or tne { Board of Aldermen when the pur- pose of such meeting is definitely and obviously an attempt to accom- plish the performance of illegal ana unauthorized acts"
 Section l9 of the City Charter was particularly stressed today by au- thorities which by direct inference, it is stated, means that the budget or tax rate cannot be set aside amended or suspended following its formal adoption. The section reaos as follows:
 Annual Appropriation and Tax Rate: (Sect. 70 of said Charter IS amended) After printing of such notice and before Dec. IS the Board of Aldermen shall proceed to con- sider and act upon such estimates as published and may amend same by deducting from any item or items, unless by an affirmative vote of 10 members of said board and shall make appropriations upon tne basis of such estimates as may be necessary and proper to meet such expenses for the year beginning on .he first day of following January. and shall, subject to provisions Of this Act, lay such tax upon the rat- able estates within the limits of the city as 1t shall find necessary to meet such expenses and the appro- priations as made by the board m the month of December annually. but the total amount of appropri. l aktnea ffaP aRaV AfaA VAQF g1all nOL