Opinion ID: 1700088
Heading Depth: 1
Heading Rank: 5

Heading: police and fire protection

Text: We begin this survey by noting that neither Madison nor Rankin Counties seek to patrol the District, or furnish fire protection. The District undertakes the police and fire protection, and no doubt renders commendable service of them both. The lessees pay nothing for police or fire protection. What does it cost the District  or the taxpayers of the five counties  to furnish this protection to the lessees? Surely, it is a safe assumption such protection for a four-to-five thousand population urban community does cost somebody. No exact figure is available because the District has never seen fit to determine these costs, or endeavored to do so. Some disturbing estimate may be gathered, however, by examining the accounting reports of the accounting firm beginning in 1967. The cost includes salaries, social security, uniforms, supplies and transportation, and special training. [16] Not included are automobiles, equipment, gas, oil, and repairs and maintenance of the equipment they use in fulfilling their duties. In 1967 this cost to the District was $50,381. The reservoir was the same size then as it is today. In 1968 the cost was $57,552, a jump of $7,000. In 1969 the cost was $59,006 and in 1970, $60,487. In 1971 the cost was $68,765, a jump of $8,000, and in 1972 the cost was $76,460, a jump of another $8,000. In 1973 the cost was $77,460. In 1974 the cost was $99,472, a jump of $22,000. In 1975 the cost was $119,310, a jump of $20,000. In 1976 the cost was $148,295, a jump of $29,000. The 1977 accounting reports are the first to state the salaries of the fire protection personnel. Beginning that year the police and fire costs are combined. Still excluded, however, are all equipment costs, gas, oil, and repair and maintenance of such equipment. In 1977 the cost was $178,219, a jump of $30,000 over 1976. Of this cost $130,462 was salary for the security personnel and $24,597 was salary for fire personnel. In 1978 the total cost of the two was $216,896, of which $168,606 was security personnel salaries, and $34,029 was fire personnel salaries. In 1979 the total cost of the two was $244,515 (a jump of $28,000), of which $193,821 was security personnel salaries, and $39,144 was fire personnel salaries. In 1980 the total cost of the two was $273,635, of which $215,997 was security personnel salaries, and $48,220 was fire personnel salaries, a jump of $29,000 over the previous year. In 1981 the total cost was $286,707, of which $220,140 was security personnel salaries, and $55,117 was fire personnel salaries, a jump of $13,000 over the previous year. In 14 years we have an increase in this single category from $50,381 to $286,707, an increase of over 450 per cent. The same sharp increase is evident in the equipment and shop expense, but I see no need to belabor the point. [17] Over $200,000 in rolling equipment for a fire department equivalent to the needs of a small city was purchased by the District within three years prior to the trial. A well-equipped pickup would meet the fire protection needs of the few buildings of the District, such as the shop and office building. Surely it would be irrational to contend these rental properties did not cost the District  the taxpayers of five counties  at least $50,000 in 1975 and yearly increased to a cost of at least $150,000 in 1981, just for the salaries, Social Security, and uniforms of security and firemen. At trial the District stated no plan to institute a charge for these services. Why?