Image provided by: University of Oregon Libraries; Eugene, OR
About Morning Oregonian. (Portland, Or.) 1861-1937 | View Entire Issue (Jan. 15, 1921)
THE MORNING OREGONTAN, SATURDAY, JANFART 13. 1921 $ " IMOIH BODY WANTS JOINT LEVI Tax Supervising Commission Files Report. BROAD BUDGET FAVORED Ix-si-lation Applicable to All Cnits of Local Government Is One Recommendation. Continued From Flrt Pasc not be questioned, nor legacy sub Jected to local regulation, there are 80 local bodies vested with power to levy a tax or to report a tax to a uperior body for purposes of levy. Situation Not Changed. "The situation with respect to these numerous levying powers has not been changed since our report to you last January. They are still acting independently of each other and are Tint actuated hv co-ordinating im pulse. We are there justified in re peating what we said in our former report that 'if the several agencies of government having to do with the tax problem affecting the general property of the county are to be regarded as relative parts of a large business'con cern. their accounts and budget ne cetsi'Jes should be adjusted to a uni form fiscal record, covering the same period of term, and their voucher methods and expenditures should be subject to the periodic scrutiny of a responsible supervisory authority.' "As has been heretofore stated, public finances in Multnomah county are administered in three distinct fis cal terms. That of county government and the Port of Portland closes on December 31. The fiscal year of me chnnl districts and of all school funds ends on June 30. The city of Portland and the Portland dock com s mission close their books on No s vcmber 30. Illustration la Given. "An illustration of the working of these varying fiscal periods is afforded by the new elementary school fund tax which was referred by the legislative assembly at tba special session of 1920 and approved by the people at the primary election last May. "The first apportionment of this fund will be made by the county school superintendent 10 months after me beginning of the school fiscal year, and onlv a few weeks befofe the schools close for the summer va cation. It Is not surprising that some school districts feel that if they should waive their power of special lew and depend upon their share of the' elementary school fund, they will have to issue Interest-bearing war rants in the last mourn oi me nscai year. "The last day of February suggests Itself as a satisfactory date for the ending of all fiscal years. As the collection of taxes begins early in February, the levying bodies could adjust their affairs to a fiscal year ending In that month much better than they are able to do under the present laws. Hudnrtn Slow to Appear. "Budgets for the consideration of the commission came to hand very slowly this year. A letter from the commission to the levying bodies was necessary to bring the estimates in. All budgets were received after De cember 1. the date fixed by law for filing them. At the writing of this report the levies of all bodies except four small districts had been made, and it is possible to estimate their requirements. The total of all levies, figuring that the missing school dis tricts will need about 13000, is $14,71!. 194.20, as against 312,007,732.40 for 1920. "Portland has more than 93 per cent of all the assessable wealth of this county and raises about 9a per cent of all the taxes. An analysis of the fig ures pertaining to Portland discloses a situation of affairs similar to that existing in the county at large. When this report was written the levies upon the 1920 valuation in Portland had not been finally determined, but It was estimated that the total rate would be about 44.6 mills. On this basis Portland taxpayers will be called upon to pay more than $14,000. 000 in 1921. In Portland, as in the county at large, taxes are increasing much faster than population or as sessed wealth. In the ten-year period. 1910 to 1920, population increased less than 25 per cent and assessed value less than 15 per cent, while taxes in creased over 132 per cent. Indebtedness Is Viewed. 'The gross bonded indebtedness, in cluding improvement bonds, of all units of government in Multnomah county on September 1, 1910 (city of Portland statement as at December 31. 1!U0) Wis $15,260,489.95, or $67.44 per capita. "TJie gross bonded Indebtedness, in cluding improvement bonds, of all unito of government in Multnoman county on September 1, 1920, (city of Portland statement as at September li. 1920). was $34,269,218.79, or $124.41 per capita. "Between 1910 and 1920 the gross bonded debt in the county, as above stated. Increased 124.56 per cent and the bonded debt per capita 84 IS per cent. In the same period population Increased 21.94 per cent and assessed wealth 11.91 per cent. "The law prescribing the duties of the commission, in section 4. provides that the annual budgets of the taxing units be filed for supervision on or before December 1; and in section 5 requires that the commission shall advise the taxing officials of the sev eral units as to the tax to be levied in keeping with Its findings and con clusions, between November 1 and Dec-ember 31. Within this period it is made the duty of the levying boards to meet with the commission. After the hearings the commission is re quired to consider the budgets and report back, in writing, its findings. Influence Held Small. "It is practically impossible for a supervisory budget commission to function effectively in accordance with these requirements. The larg est unit of expenditure is the city, and its annual budget is adopted, under the charter, the third Mqnday in November, three weeks after the budget estimates are compiled. With out having conducted a continuous examination of the municipal outlays for the antecedent portion of the year, iortifled with precise knowledge as to the detailed expenditures of the previous fiscal terms, an advisory commission could hope to have little or no influence as a supervisory agency In the ultimate approval of the budget. The same condition ex . ists in the case of the other budgets, but more particularly the budget of the major tax units, namely, the county, school district No. 1. the port commission and the dock commission. "With the exception of the city fjovcrnmtnt. which adopts its budget under the charter the third Monday in November, and the county govern- fpaju. which concludes tta budget de-1 liberations December 31. the statutory requirement is that the budgets of the taxing units be filed with the county clerks and assessors on or be fore December 1. The supervisory duties of the tax conservation com mission with direct relation to the various budgets are limited as to time, between November 1 and De cember 1. and in the oninlon of the district attorney the commission has only 30 days, the month of November, within which to make recommenda tions for reduction in the budget esti mates of all districts required to file levies on or before December 31. Research Held Required. "It follows that for county, munic ipal, school, highway and other taxes, with the enormous mass of detail in volved with the total' proposed bud get expenditures, the commission would have to examine, review and digest in November the proposed bud gets of the levying bodies; make for ma report of recommendations and issue invitations and hold conferences in each instance where recommenda tion was offered. "The multiplicity of uses and pre texts of the heavy tax and expendi ture In Multnomah requires research ii the general zones of operation. Curtailment of budget estimates thiough an advisory channel, and re straint by publicity upon the extrava gant impulses of disbursing agents, can only be effected when urged upon the substantial basis of specific Information. 'Such information Is not to be ob tained by clerical scrutiny of the proposed budgets in the official head quarters of a commission or bureau, but a a result of independent inves tigation In the field of expenditure. For this necessary technical labor, chapter 375, laws of 1919, make no provision, and in allowing the ex penditure of $2500 a year barely pro vides for perfunctory clerical service and office supplies. Co-operation la Directed. While the act creating the com mission and prescribing its duties di rects it to co-operate with the levy- crficials in an advisory capacity. in the preparation of the annual bud gets, it fails to define the elements of information to be contained in a uni form budget exhibit applicable to the many different taxing units. Indeed. I with all the legislative references to budgets, no Competent budget statute has been enacted. "The nearest approach to an effi cient law on the subject relates mere ly to the county government, and provides no formula for data beyond the annual detail of estimated needs and receipts. Under the administra tive code of Multnomah county, the so-called Westchester budget form is supposed to be used, and the city offi cials have likewise adopted it in ac tual practice. This form contains not alone the detailed estimates for the ensuing year, but allowances and comparative detailed expenditures for a part of the current fiscal term, with salary rates and reason for increase or decrease. The ideal budget form is only somplete when the primary detail sheets reveal comparative unit costs for two or three years past, and the actual expenditure of the previous year. School Data Incomplete. "Budget estimates of the school dis tricts show no comparative data. In some instances the directors fail to comply with the law, and the county scnooi superintendent and assessor adjust the levies. In other cases, the estimates are defective, particularly in the matter of exhibiting available resources. Reports on cash balances which appear in three forms in the budget estimated receipts, the annual financial statements of the clerks to the county superintendent, and the treasurers records are Irreconcible Although the commission filing the report is of state-wide scope, its op erations at the present time relate only to Multnomah county which has a population of more than 100,000. Th. commission is composed of J. D. Far roll. W. H. Hurlburt and I. N. Day. HOED IMPflBTME CITEO JOITX B. YEOX GIVES VIEWS AT REALTY LCXCHEOX. Hard-Surfaced Highways Declared Valuable In Bringing Tourist Travel to Oregon. The importance of carrying through the present road programme in the I state looking to the complete paving of the Pacific highway was empha sized by John B. Yeon, state high way commissioner, in an address at the luncheon of the Realty board at the Portland hotel yesterday. Mr. Yeon especially told of the value of such a highway in bringing tourist travel to this section. He told Of the rapid development In highway construction since 1913, when, he said, there were Just 84 miles of paved highways in the state. He announced that the mileage is now more than 500. I Mr. Yeon was introduced by Frank j Branch Riley. The board went on record in sup port of the city in its present cam- j paign to obtain a union station, fol- 1 lowing an address on that subject by W. P. LaRoche. ex-city attorney. Resolutions adopted urged the need of a new station by 1925, the year of the proposed international exposition here. Mr. LaRoche especially emphasized the need of a union terminal for freight. He said that the life of the city was dependent upon its com merce, and that the development of this commerce was greatly measured by the shipping facilities. Fred O. Brockman. secretary of the Interstate Association of Real Estate boards, announced that 15 Portland realty men will go to Salem next Wednesday to participate in the for mation of a realty board at that city. Frank McCriilis, first vice-president of the Portland board, will speak at that time. . Mrs. Robert Francis Clark sang, accompanied by her son, Robert Francis Clark Jr. Dinner to Benefit Relief Fund. ABERDEEN, Wash.. Jan. 14 (Spe cial.) One hundred persons will pay $1.50 per plate Sunday night for a dinner to swell local collections for the European children's relief fund. Merchants have been asked to donate the materials for the dinner. S. & H green Holman Fuel Co. Adv stamps for cash. Main 353. 560-21. SATURDAY BARGAINS FOR BOYS NOW, just before annual inventory, I offer these splendid buying opportu nities to the fathers and mothers of boys: Boys' Ail-Wool Overcoats, regularly priced $16.50, only. . Boys' Blue Serge "Knicker" Suits, regularly priced $12.50. $9.85 $6.95 Boys' Belted Suits Tailored from cheviots, cassimeres, mix tures, etc. Two pairs of "knicks" with nearly every suit. All regular stock. Regularly priced $15.00 to $22.50 $9.85 Regularly priced $25.00 to $30.00 $14.85 Boys' $1.50 Blouses 75t Boys' $2.50 Blouses $1.50 Second Floor . BEN SELLING Leading Clothier OREGON FRUIT IS BEST Apple Win Five First Prizes in Missouri Show. ASHLAND, Or.. Jan. 14. (Special.) Oregon apples won five first prizes in the fruit show conducted in Louisi ana. Mo., by the Mississippi Valley Apple Growers' association, according to a notice just received by A- John son, of the Seven Oaks Orchard com pany, in Ashland. The prizes include $10 worth of King- David apple trees. $10 worth of Goiden Delicious trees, and $20 worth of Winter Banana apple trees, besides a check for $170 cash, comprising prizes offered for the best 10 Golden Delicious apples from any state and the best sinsrie (jolden Delicious apple from any state. Mr. Johnson, who won all the foregoing prizes, also won the prize for the best 10 Stark De licious apples from the state of Ore gon and for the best 10 Golden De licious apples from Oregon. A New Show! Begins Today! ( n 1 - 1 KI ADVERTISING IS URGED Railroad Men Believe Ashland Has C hance as Summer Resort. ASHLAND. Or.. Jan. 14. (Special.) John M. Scott, general passenger agent of the Southern Pacific lines, and I. T. Sparks, district passenger and freight agent of the same lines, were visitors at the Ashland Cham ber of Commerce January 11, and urged the attention of the chamber to the need of special Ashland liter ature. Mr. Sparks, coming from th Im-pt-rLU valley and southern California, believes that Ashland has attractions that will greatly appeal to people from those vicinities as a summer vacation resort. The publicity de partment of the chamber assured the visitors that new descriptive litera ture ot Ashland Is receiving attention and will soon be prepared. Read The Oregonian classified ad YOUR REASON I assures you that there is no substitute for Scott's Emulsion An old saying, but nonethe less true: A bottle of Scott's Emulsion taken in time, helps keep the doctor away. Scott Bowb. Bloomfi.ia, ft J. ALSO MAKERS OF RlffOIDS (Tablets or Granules) for INDIGESTION Girls! Girls!! Save Your Hair With Cuticura niipi.iiniiii m iii niijiiiiiiiiha rin IS5 Season's Most CECIL B Wtmm x: Sensational Picture! TEAGUE B . ajjti - rwBP&2 j i i ,i at the Wurlitzer and in BBBHafl w titMt W' f ML A mammoth spectacle with an nce1r.t3050W at r&Zf W$ all-star cast, including Cath- PROGRAM: SggHCT " tslP Xrypi erine Calvert. ".Miri; B t4fc Iti tmf SLj A Group by Oregon k a kfMKff3 Vur : Composers: 1 1 Wlffl hrom the .Novel by 'ji. awT! HR Wm VfSur 1 f. w. hornung Egarmcird " Y t I f I d BabiVdge Crist LkII If Direction q Jensen and on flerDerg f J An Old, Old Song of Love ! Played by a sweet-faced girl in the depths of the Redwood Forests to the most notorious outlaw band in the west! Music beaut y fierce pas sions a drunken brawl and the girl, the prize of the strongest ! Then the miracle love! And a hunted outcast's struggle up ward to the light a struggle so fine, so brave that your heart will long remember WSHART "THE TESTING I BLOCK" 1 OTHER PLEASING ATTRACTIONS Do you know why so many people eat regularly at Bake-Rite No. 3 Alder Street Between Third and Fourth? Whether breakfast, lunch or dinner, there's al ways a variety of delicidusly-cooked foods that instantly appeal to your appetite. These are all displayed on our big sanitary steam table and counters where you can select just what you want. You are served quickly with liberal pro portions of the foods you choose. Once you have eaten at "Bake-Rite No. 3" you will readily understand why so many people eat there regularly. Try it tomorrow. Bake-Rite Snails and Doughnuts Now 25c Per Dozen BAKE-RITE LUNCH NUMBER S. 269 Alder St. Between 3rd and 4th.