Trade Board Learns
How Budget Is Made
Capt. Steelman Explain* Pro*
endure Followed in Drafting
Annual Appropriation Bill
To Determine Tax Rate
' By Carl M. Voelker
Based upon the weekly allow
ance made by the head of the
family the housewife apportions
her budget of expenses. She
knows that she has just so much
to spend and accordingly- sets
aside a certain sum for the various
expenditures necessary for the
maintenance of the family for the
period.
In the- making of a municipal
budget the procedure is just the
reverse. Capt. Hiram Steelman,
chairman of the finance Com
mittee of Ventnor City Common
Council, last Tuesday night so in
formed the members of the Board
'of Trade during the course of an
address on “Making a Municipal
Budget.”
Explaining that appropriations
are ma4e on the basis of estimates
of the sum required during the
year hence, Capt. Steelman in
sisted that the work of making
up the budget for the city required
serious thought and involves con
siderable computation before the
amount required to be raised by
taxation is eventually determined.
After laying down the basic
principles governing the drafting
of the appropriation ordinance,
the passage of which determines
the tax rate for the year, Capt.
Steelman explained in detail the
respective items which go to make
up the approximately forty esti
mates the total of which is the
amount necessary to be raised by
the tax levy.
neaas oi ueparmitim/S ana tuc
chairmen of the respective com
mittees estimate the amount
needed by them and present the
figures to the Council conference.
Their requests are not necessarily
heeded. Casually- the amount
asked is pared down. It seldom
happens that an estimate is in
creased. Taking into considera
tion the amount/ allowed in a
previous year and the possible in
crease required the solons fix the
figure only after due deliberation.
There are, however, many item?
in the budget which must be in
cluded in order to conform to
statute. Arbitrary amounts are
designated by the state for bridge
and tunnel tax, state road tax,
state school tax and soldiers’
bonus tax. The county tax is
also a matter over which the mem
bers of council have no voice. The
amounts submitted by higher au
thority in the preceding items are
simply placed on the list as so
much money to be raised. There
are several other items in a sense
mandatory. For instance / the
items of serial bond payfnents,
sinking fund requirements and
interest on bonds, all are involved
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131 8. TENNESSEE AVENUE
Joseph L. Roth
435 Atlantic Avenue
Phone—Marine 819-W
Modern Funeral Parlor
Expert Undertaker and
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The only undertaker ''la Atlantic
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in expenditures previously made
and the amounts to be raised to
meet the obligations incurred for
the current year must be included
in the'budget. The same is true
of election expenses, auditing and
surety bonds and insurance. The
cost of holding an election must be
paid by the city and elections are
periodically held in accordance
with state law. The statute im
poses an annual audit and the city
must pay the bill. TheMaw re
quires that all fiscal officers be
bonded. The expense is borne by
the city. Insurance is a moral as
well as a legal proposition. It is
incumbent upon the taxpayers to
meet the expense. ■- .
In the matter of salaries the
councilmen have the .opportunity
of providing either for an increase
in the pay of those already on the
roll, or providing funds for ad
ditional employees likely, to be
needed to more efficiently admin
ister the affairs of the city.
Inasmuch as a city never really
has any money, because it is by
law expended before it is received,
it always becomes necessary in
the early part of the year to bor
row money in anticipation of col
lection of taxes. The , faith and
I credit of the city is pledged for
i these loans, but interest must be
paid to the banks. In view of this
fact it is necessary to make an
appropriation to meet the interest.
Council has only a limited voice
in the determination of the
amount to be appropriated for the
administration of the public
schools. The figure is fixed by
the board of school estimates,
composed of the mayor, two mem
bers of council and two members
of-the board of education. Their
decision is final.
Appropriations are made for
various municipal departments
which are self-explanatory, such
as police, fire protection,' police
and fire alarm, property, board of
health, city poor, streets, sanitary,
rubbish'collection, sewer depart
ment, water department, lighting,
playgrounds, municipal pier,
boardwalk, beachfront property
and improvement, building deJ
partment, legal expenses, mer
morial services, printing and
stationery and tree commission.
The Hardware
Store in Yentnor
Convenient — Satisfactory
f - _ -
Hardware for the Home
Housefurnishings
Paints and Oils
Oil Stoves Gas Heaters
H. Smitten
6409 Ventnor Avenue
Just Above City Hall
I*_
SUNDAY
December 9th
PHILADELPHIA
SPECIAL TRAIN
Leaves Atlantic City (South Carolina Avenue) ..7.20 A. M.
Leaves Absecon ...............7.82 A. M.
Leaves Efrg Harbor .7.47 A. M.
Arrives Philadelphia (Market Street Wharf) ...8.50 A. M.
RETURNING, leaves Philadelphia (Market Street Wharf), 6.30 P. M.
SALE OF TICKETS BEGINS TWO DAYS PRECEDING EXCURSION
Pennsylvania Railroad System
THE STANDARD RAILROAD OF THE WORLD
After November first of each
year Council is authorized by law
to make transfers from any of the
budget items heretofore men
tioned to any other appropriation
in the event that a surplus may be
shown in one and a possible de
ficit in another.
But there is another item in
the budget which the law ex
pressly safeguards against such
action. The contingent expense ;
fund is included to provide
money for various expenditures
likely to arise in an emergency.
Money appropriated for this item
cannot be transferred at any time.
In making up the budget the
members of Council, aim to pro- i
vide the funds necessary for fur
nishing the taxpayers with'the!
many and varied conveniences and I
improvements demanded. In pro
portion to the wants and needs of
the community the total sum ap-"
propriated is finally agreed upon.
The tax rate is determined on
a ratio basis with the amount
needed for expenditures and the
assessed valuation as the two
factors.
Capt. Steelman was frank in
his statement that taxpayers pay j
only for what they receive. His
address was well received and his
hearers will unquestionably be
less critical of the men elected by
the people to legislate local ex
penditures.
Ventnor
Pharmacy
Victoria
and '
Atlantic
A venues
It is Time for Winter
Draperies
We are showing a beauti
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colors—All kinds. Let us
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Prices from 85c to $7.75 Yd.
_
Furniture That is Different
Everything Exclusive
Moderately Priced
Furniture repaired, pol
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We employ the best work
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Telephone—Marine 3844
New York Upholstering and
Decorating Co. -
Boston and Atlantic Avenues
A $5 Gold Piece
For One Hour Of Your Leisure Time
You do not have to wait for the
Ventnor News Camera Man to snap
your picture in order to get one of the
many^gold, pieces we are distributing
I
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==*