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HomeMy WebLinkAbout1936 Bulletin 657.Bulletin 657 , Augusc1936 Local Government in Tompkins County, New -York T. N:Hurd Published by the Cornell University. Agricultural !Experiment Station Ithaca, New York Received for publication April 20, 1VJ6 ' CONTENTS PAGE Purpose :4 Definition of terms 3 Sources of information 1 Units of local government in New York 4 Description of Tompkins County 5 Location and area 5 Units of government; in Tompkins County 5 Origin of the units of government in Tompkins Counts 5 Population ' 7 Taxable property 7 Highway- mileage 5 • Administration of local government in Tompkins County 8 Town administration • 8 Countv administration 10 County officers and their duties 10 County tax procedure 15 School administration 10 City administration 17 Village administration 18 Special -district administration 20 Trends in taxes and costs of government 20 Trends in total property taxes 21 Trends in state taxes 23 Trends in county taxes 23 Trends in town taxes 2:; Trends in school taxes 24 Trends in city t•i,ies 24 Trends in special -district taxes 25 Changes in the cost of government. 1832-1932 25 Changes in the cost of government, 1918-1933 28 Town receipts and expenditures 28 Countv receipts and expenditures 29 Receipts and expenditures, 1932--193,1 30 Town receipts 30 Town expenditures 32 County receipts 33 County expenditures 35 Highway expenditures 37 Welfare expenditures :18 Protection expense :;8 Health expenditures 1:1188) Summary and conclusions :10 Apportionment of the costs of government: 40 Efficiency in governmental administration 41 Possible changes in organization and administration 13 LOCAL GOVERNMENT IN TOMPKINS COUNTY, NEW YORK T. N. HURD The rapidly mounting costs of government during recent years have focused attention upon governmental problems. Interest in these problems has been accentuated by the economic depression which has increased the difficulty of paying taxes. Questions concerning. the efficiency 'of government and the significance of the services provided naturally arise during such a period. PURPOSE Results of studies of local government made by the New York State Col- lege of Agriculture during recent years have been published in mimeo- graphed reports and in bulletins.' Studies of the receipts and expenditures for a number of counties, towns, and school districts have been made. Addi- tional research has been completed relating to specific problems or phases of local government, such as tax delinquency and property assessment. Requests are constantly being received for additional information concern- ing various problems of local government. It appeared that a current and historical analysis of receipts, expenditures, and administration of the local • units in Tom])lcins County would provide a basis for a better understanding of such problems. It was anticipated that such an analysis would he of value in hctter acquainting citizens with their local government alld in solving some of the problems of local government in rural communities throughout the State. II3EFINITION OF TERMS Assessed value. The value placed upon real property by town or city as- sessors for purposes of taxation. Full value. 'Determined by dividing assessed values by equalization rates which are established by the state tax commission and also by the county hoard of supervisors. Tux rate. Tax rates per thousand dollars of full value are obtained by dividing the tax levy by the full value of the taxable property and multiplying by one thousand. Chargehachs. Those county expenditures which are charged to towns, cities, or other counties on some, basis other than taxable property. Returned taxes. The list of unpaid taxes supplied by the town collector at the time of his settlement with the county treasurer. Delinquent taxes. As used in this study, any returned tax which remains unpaid. AUTHOR'S ACKNOWLEDGMENT, The writer is indebted to the state, county, town, village, and city ufficials from whom many of the data in this manuscript were obtained. He further wishes to express his appreciation to Professor 3J. P. Catherwood for his advice, suggestions, and criticisms during the. preparation of this manuscript, 1Governtnental costs and taxes in some rural New York towns. By H. M. Haag. Cornell Univ. Agr. Exp. Sta. Bud. 598. 1934. Rural government in New York. By 3I. P. Catherwood. Cornell ext. bul. 331. 1935. Use and valve of highways in rural New York. By W. 31. Curtiss. Cornell Univ. Agr. Exp. Sta. Bul. 656. 1936. Variations in town taxes in New York. By M. P. Catherwood. Cornell Univ. Agr. Exp. Sta. Ilul. 658. 1936. Receipts and expenditures of 876 New York towns in 1934. By M. P. Catherwood. Cornell Univ. Agr, Exp. Sta. Bul. 659. 1938. 3 4 BULLJTIN 657 Auditing. The process followed by a local government official or body of officials in inspecting, examining, and approving for payment, bills submitted by creditors of the local unit. SOURCES OF INFORMATION Information concerning the administration and finances of local govern- ment in Tompkins County w'as obtained from McKisnlcy's Consolidated Laws of New 'York, Special Reports on Municipal Accounts by the State Comptroller, Annual Reports of the New York State Tax Commission, An- nual Reports of the New York State Department of Education, Reports of the State Commission for the Revision of the Tax Laws, Laws of Z\rew York, the Charter of the City of Ithaca,'and numerous books and magazine articles on the origin, history, and government of the State and its local units. Data on trends in property taxes in 'Tompkins County from 1817 to 1857 were collected from the original minutes of the Board of Supervisors and for the period following 1857 were obtained from the printed proceedings, and from records of the county treasurer. Data concerning school taxes were obtained from records of the State Department of Education in Albany. In- formation on city taxes was obtained from the minutes of the city council of the city of Ithaca and from reports of the New York State Tax Commission. Information on town and county expenditures -for years prior to 1918 Was obtained from original minutes and proceedings of the board of super- visors, and from original bills on file in the office of the clerk of the boars] in Ithaca. County and town receipts and expenditures from 1918 to 1931 and for 1933 and 1934 were obtained principally from published reports of the Bureau of Municipal Accounts in Albany, and from annual reports prepared by the various town, county, village, and city officials. Town and county re- ceipts and expenditures for 1932 were obtained froin a detailed analysis of all receipts and expenditures for the calendar year. Each bill was examined and classified and adjustments were made for expenditures made in 1932 for expenses incurred in 1931, and for expenses incurred in 1932 but actually paid in 1933. A detailed examination of hills was used to a limited extent in verifying published and annual reports on expenditures and income for the two years 1933 and 1934. UNITS OF LOCM, GOVERNMENT IN NEW YORK Services of local government in New York are provided by more than 12,000 separate units. Each of these units is a taxing district, and, with the exception of certain special districts,. all have elected or appointed officials or both, The entire State is divided into 62 counties, five of which are wholly within New York City. The remaining 57 counties are composed of 932 towns and 59 cities.2 Also within the towns, and in 19 instances within cities, are 2540 special districts3 formed usually for the purpose of providing some particular service for the inhabitants within its boundaries: The State is also divided into 8536 school district's,; the boundaries of which are not neces- sarily the same as the boundaries of any of the units mentioned above. Bound- aries of city school districts generally coincide with the city boundaries but not necessarily. School districts Located partly in two, or even more, towns ;Special report on municipal accounts by the state comptroller, 1933. 'Annual report of the New York State Tax Commission, 1933. ♦Annual report of the New Yolk State Department of Education, vol. 2, 1934. LOCAL, GOVERNMENT IN TOMPKINS COUNTY, NEW YORK 5 or counties are common. Essentially all land in New York is subject to county and school -district taxes, and to either town or city taxes. Property outside of cities may also he in a village or in one or more special districts. DESCRIPTION OF TOMPKINS COUNTY LOCATION AND AREA Tompkins County is in south-central New York. The total area of the county is 479 square miles, including all towns, villages, and the city of Ithaca. The town of Ithaca has the smallest area, with 28 square miles, and the town of Dryden is largest with 96 square miles. UNITS OF GOVERNMENT IN TOMPKINS COUNTY .There are 162 separate units of local government in Tompkins County. These include: the county government ; the nine towns of Caroline, Danhy, Dryden, Enfield, Groton, Ithaca, Lansing, Newfield, and Ulysses ; 13 special districts ; the city of Ithaca ;.the five incorporated villages.of Cayuga Heights, Dryden, .IF reeville, Groton, and Trumansl:lttrg ; and 133 school districts (figure 1). A number of unincorporated villages or hamlets, such as Forest Home and Danby, are not separate units of government. Although not for -orally organized as villages, 13 of these centers of population obtain certain governmental services such as street -lighting by means of special lighting districts. ORIGIN OF TTIE UNITS OE GOVERNMENT IN Tom 1':KINS COUNTY Tompkins County is one of the newer counties in New York State. Only 12 of the present 62 counties were organized later. The present area of Tompkins County was part of Tryon County from 1772 to 1784, and of Montgomery County from 1784 to 1791. From 1791 to 1794 the upper two-thirds of the county remained as part of Montgomery County but the lower three towns became part of Tioga County. In 1794, the upper portion of the county hecame part of Onondaga County when it was organized from Montgomery. The northern part of the county became part of Cayuga when it was created from Onondaga in 1799. In 1804, the area comprising the present towns of Ulysses, Enfield, Ithaca, and Dryden be- came part. of the newly erected county of, Seneca, and until 1817 the present area of Tompkins County constituted parts of the three counties of Cayuga, Seneca, and Tioga. When Tompkins County was organized in 1817,5 it consisted of the six towns of Covert, Hector, Ulysses, and Dryden, which had been in Seneca County,'and Lansing and Division, formerly in Cayuga County. The town of Ulysses at that time .included the present towns of. Ulysses, .Enfield and Ithaca. In 1819, the town of Covert reverted to Seneca County and the.nanlc of the town of Division was changed to Groton. On March 16, 1821, the origi- nal town of Ulysses was divided to form the present towns of Ithaca, En- field, and Ulysses. During the following year the three towns of- Newfield, Danby, and Caroline were annexed from the territory known as Watkins and Flint PTrrchasC, in Tioga County, to give the county a total 4.4.ten towns. Laws of New York, 1817, p. 197. 6 T3 [MIXT' 657 LANSING LUDLOWVILLE TRUMANS6UR. ULY55E5 E N F I E L D G ROTO N G ROTO N PERU VI LLE McLEAN FR.EEVILLE D RYD , ETNA TR_ENWICK- HEJGH�5 ;DRYDs N r FGVAR_NA1OR.EST 'HO NI E. CITVOr I CAYUGA HEIGHTS cikilr_ITHACA I ®SPENCER ROAD ITHACA �___ , r__1 SLATERVILL 1 ,•I BROO•oMDAL NoFIELD1 1 A DANBY f 0 I NEWFIELD I DAN 15Y 1 ® EST DAN BY L-1 1 1 r 1 CAR.OL1 NE --- COUNTY BOUNDARY •SPECIAL LIGHTING DISTRICTS --- TOWN AND CITY BOUNDARIES IN VILLAGES (INCORPORATED) FIGURE I. UNITS OF LOCAL GOVERNMENT IN TOMPKINS COUNTY (EXCEPT SCHOOL DISTRICL'S) In 1853, the town of Hector became ):part of the newly organized county of Schuyler and a narrow strip on the west side of the town of Newfield became part of the town of Catherine, also in Schuyler County. A slight change was made in the boundary between the towns of Danby and Dryden in 1856, since which date the county has existed in the present form. The number,of school districts in Tompkins County increased rapidly during the 20 yars following the organization of the county in 1817. At that time 35 school districts were reported in the county ; in 1823 the number is given as 147. The number of districts continued to increase" until 1838, when LOCAL GOVERNh1I:N'I' IN rI OSCPKTNS COUNTY, i\,rFNV \r0RK 7 221 districts were rcprurted. Consolidation and centralization u[ districts are chiefly respc,nsille fur the decrease to 133 districts in 1934.. Among the first settlements in Tompkins County was that which occupied the present site of the city of Ithaca. because it was at the head of Cayuga Lake, it developed rapidly as a.trading center and was incorporated as a village on April 2, 1821. The village remained a part of the town Of Ithaca until 1887, at which time it was enlarged and incorporated as the city of Ithaca. Its charter has been amended several times, and at least three impor- tant changes have taken place in the northern boundary of the city.° ' The present five villages and their dates of incorporation are: Dryden, 1857 ; Groton, 1860; Trurnansbtn-g, 1865 ; Freeville, 1887 ; and Cayuga Heights, 1915. The village of Newfield was incorporated in 1895 but was dissolved in 1926. The special lighting districts in Tompkins County have been organized since 1923 under provisions of sections 260-264 of the old town law, many features of which have been embodied ill section 190, and in subsequent sec- tions, of the new town law. POPULATION 1 The total population of Tompkins County in 1930 was 41,490 (table 1). • Of this, 50.1 per cent was in the nine towns, including the five incorporated villages, and 49.9 per cent was in the city of Ithaca. Its the towns of Groton and Ulysses a large part of the total population was within incorporated vil- lages; in the remaining towns with villages less than half of the total was within the limits of such units. TABT.,t_ 1. POPULATION IN TOMI'TCINS COUNTY, NEW YORK, 1930 Unit In villages In towns outside villagesof Total Proportion total Number n'uzn5er Nrvrher Per cent Towns: , Caroline 1,617 1,617 3.9 Danby 1,407 1,407 3.4 'Dryden 1,040* 2,494 3,534 8.5 Enfield939 939 2.3 Groton 2,004 1,785 3,789 9.1 Ithaca .507 2,436 2,942 7.1' Lansing 2,720 2,720 6.6 Newfield 1,451 1,451 :3,5 Ulysses 1,077 1,305 2,382 5.7 Total towns 4,628 16,154 20,782 50.I City of Ithaca 50,708 49.9 'total county 4,628 16,154 41,490 -100.0 *Includes Dryden, 666, and Freeville, 374. TAXABLE PROPERTY 1n 1932, the full value of the -taxable property in Tompkins County was ttpf1'Oximately $69,000,000, o[ which 62.8 per cent •was within the city of Ithaca (table 2). The town of Enfield had the least taxable`property, with $718,456, and the largest was_the town of Ithaca, with $6,915,652. Laws of New York, 1914, chap. 294; 1921, chap. 594; 1930, chap. 74. S B ULLETIN 657 'tA1;LE 2. AssEss}o ANI) Ti)51PKLNS CuuNTY, 1932 Unit Assessed value Equalization rate* _ Full value Proportion of total Dollars Miles Dollars Yer tent Towns:• 12.12 14.25 91.63 118.00 Caroline 1,215,170 96 1,265,802 1.8 Danby 1,194,112 98 1,218,482 1.8 • Dryden . .. . ..... 4,065,432 98 4,148,400 - 6.0 Enfield 689,718 96 718,456 1.0 Groton 3,716,353 97 3,831,292 5.5 Ithaca 6.846,495 99 6!315,652 9.9 Lansing 3,429,180 98 3,499,172 5.0 Newfield 1,255,356 98 1,280,976 1.8 Ulysses 2,746,560 90 3,051,733 4.4 Total towns .. , - 25,158,385 97 25,929, 165 37.2 City of Ithaca 38,553,729 88 43,811,052 62.8 Total county 63,712,111 01.4 69,741,017 100.0 *Established by the State Tax Commission and included in its annual report for 1032 HIGHWAY MT1.EAGE 011 January 1, 1932, there were 1097 miles of highways in Tompkins County, outside of the city of Ithaca (table 3). The mileage of county roads and state highways together was less than one-half the town -highway mileage. TABLE 3. M ILSs or HIGHWAY 1N TOMPKINS COUNTY, OUTS IDE THE CITY OF ITIIACA* ,]ANUAIIY 1, 1932 Town . State highways County roads Town highways Total 11 iles Miles Stiles Mil's Caroline 12.12 14.25 91.63 118.00 Danby 10.53 11.73 94.65 118.91 Dryden 26.411 28.71 137.09 192.211 Enfield .. 12.54 15.17 58.99 87.10 Groton,................... 9.63 20.08 75.19 108.80 Ithaca 22.84 18.98 45.55 86.47 Lansing 21.88 18.33 106.42 147.13 Newfield 14.511 14.56 114.08 144.10 Ulysses 9.61 27.26 57.03 90.90 Total 142.51 172:57 781.53 1,096.91 *Reports of the State Department of Public 'works, January 19:'2. ADMINISTRATION OF LOCAL GOVVERNMENT IN TOi1PK1NS COUNTY TOWN ADNIINISTRATTON 1 Under provisions of the new town law, towns in New York are divided into two groups, mainly on the basis of population. With certain exceptions, towns of the first class are those with a population .of more than 10,000; others are second-class towns. Towns of the first class must elect the follow- ing officials: a supervisor, from two to six councilmen, two justices of the peace, two school directors, and a receiver of taxes and assessments. One or three assessors, a health officer, a town welfare officer, town policemen, and other employees are appointed by the town board. A town clerk and a town superintendent of highways must also he included and may be either elected or appointed. Optional officers include those such as the town en- gineer and town attorney. ` • LOCAL GOVERNMENT 1N TOM I'1i1NS COUNTY, Ni w VORK Most towns of the second class function much as they did prior to the enactment of the new law, and elect the following officers : a supervisor, four justices of the peace, three assessors, two school directors, and a collector. The health officer, a welfare officer, and constables are appointed. A town clerk and a town superintendent of highways are to hold office and may be either elected or appointed. In first-class towns the hoard is composed of the supervisor and councilmen; in second-class towns, of the supervisor and justices of the peace. The town clerk acts as clerk of the board in all towns but is not a member of that body. Since none of the towns in Tompkins County fulfills the requirements of first-class towns, all are of the second class. Each of the nine towns elects a supervisor, a town clerk, three assessors, a town superintendent of highways, two school directors, and a tax collector (figure 2). With two exceptions, all towns elect four justices of the peace. In accordance with special legislation,' the town of Dryden has five justices; the town of Enfield elects but three. VOTERS ,OF THE TOWN TOWN TAX _CO.I.L1019 TOWN ASSESSORS TOWN TOWN JUS ICI JUSTICE JUSTICE JUSTICE C LC RK SUPERVISOR OF THE OF THE OF THE OF THE ti I PEACE PLACE PEACE PEACE TOWN BOARD TOWN HEALTH OFFICER TOWN WELFARE OFFICER OTHER OFFICIALS 25CHOOL DIRECTORS TOWN HIGHWAY Su PT 1']GFI]lE 2: oI+I]CIA1.s IN A 'IU\\ N IN ']'U\f E' Ii.INS COUNT'], NEW YORK .11i addition to the elected officer's, each town also has a health officer, a welfare officer, and six towns each have from two to five constables, all of whom are appointed by the town board. The towns of Ithaca, Enfield, and :Danby have no constable's; Newfield and Ulysses each have two, Lansing has three, Caroline has four, and .Dryden and Groton each have five. In the towns of Groton and Caroline, the town supervisors also served as welfare officers during all or part of 1932. Since the rendering of an opinion by the attorney generals in 1932, it: has been necessary to appoint as town welfare officers persons who hold no other town office. The town board in each of the nine towns is composed Of the town super- visor and the justices of the Treace. Formerly, the town clerk was a member of the board; under the new town law, he is no longer a member but serves the town board as clerk and, as such, is responsible for the keeping of the ',Laws of New Yorlc, 1$81, c11np. 575. "Opinions of the Attorney General, 1932 (reports of the State department; vol. 45, p. 460). to BULLETIN 657 minutes of board meetings and all other records mud docunlcnts•of the hoard." The town clerk retains his other duties in regard to elections, the issuing of licenses, the registration of such instruments as chattel mortgages, and the filing of town records. The duties of the town hoard are in part legislative and in part administra- tive. The auditing of bills against the town, the making of appropriations, the determination of the amounts of town taxes, the approval of the gown high- way program, and the selection of appointive town officers are the responsi- bility of the town board. Vacancies on the town board are filled by the remain- ing members. All duties for which the town is responsible, and which do not properly fall to an administrative officer, are the responsibility of the town hoard. Most boards in Tompkins County meet regularly each month and hold special meetings when necessary. COUNTY ADMINISTRATION10 As -in other counties, the hoard of supervisors in Tompkins County acts as the legislative body and also performs numerous executive or administra- tive duties. In addition, there are a number of elected. county officers and appointees who ,perform primarily administrative duties. The judicial clivi- sion of the county government includes such officers as the county judge. County officers and their duties The board of supervisors of Tompkins County is composed of fourteen members and includes one supervisor from each of the nine towns in the county, and one from each of the five wards in the city of Ithaca (figure 3). Each town supervisor also has financial, highway, and town board duties in connection with his own individual town ; the city supervisors have only those duties imposed upon them as members of the county hoard. Under general provisions of the county law, boards of supervisors arc required to meet at least annually." At such meetings -it is their duty to transact neccssary county. business, to audit bills, to make appropriations, and to levy taxes. Most hoards meet at least quarterly. Under provisions of special legislation12 the Tompkins County board of supervisors meets .on the second Monday of each month, and on the second Thursday after the first - Tuesday of November for its annual meeting. At the first meeting of. each year, the board elects a chairman. Tt also ap- points a clerk and a county attorney, who serve at the pleasure of the hoard, and the chairman appoints a number of standing' committees. The names of these groups vary considerably from county to county, hut in Tompkins County iliclude 25 separate committees. The clerk of the board acts as secretary ; his duties are to compile minutes of all meetings, to present bills for audit, to prepare orders for payment (-)f hills, to preserve and file all documents and papers of the board, and to pr.e- €xlre the proceedings for annual publication. 'McKiuney's Consolidated laws of New York, town law, see. 60. Sec also Opinions of the Attorney General, 1933 (reports of the State Department, vol. 48. p. 726). 19Although the following description of county government is based primarily on the forms of administrative organization in use in Tompkins County. it applies, with certain exceptions, to most rural counties in New. York State. Instances iti which the form of government in Tompkins County differs greatly from that in most other rural counties are so indicated. _ 'McKinney's Consolidated laws of New York, county law, sec. 10. ,2McKinney's Consolidated laws of New York, county law, sec. 10-h. . I.,oCAL GOVERNMENT IN TOMPKINS COUNTY, NEw YORK I t - VOTERS IN TOMPKINS COUNTY 1 1 1 I 1 IN 11N `t ir OYNNS { i l l CAPOLINEI DANOv DRVDEN ENFIELD I GROTON' ITNn.CA 1. 1 1 1 LANSiNRINEWERLOI ULVS5E5 IC 11/Y IIT6AOA s 1 1wAw 1s I4WA110124WFR013NWARD II'WARDIS Or WARD BOARD OF 5UPERVt5ORs 14 MEMBERS • I COUNTY ATTORNEY CLERK OF THE BOARD COUNTY HIGHWAY SUPT. OTHER APPOINTEES FIGURE 3. BOARD OF SUPERVISORS IN TOMPKINS COUNTY, NEW TURK The county attorney serves as legal counsel to the hoard, offers legal advice ill platters of business transacted by the board, defends the county in actions brought against it, and brings snit for the county when circumstances war- rant such procedure. In its administrative capacity, the county board performs a number of sepa- rate functions. It receives and either audits, or rejects, hills or claims against the county, which by law do not normally fall to some other county officials for audit. The auditing of bills by the county board of supervisors, according to a court ruling,13 was held.to include the following'steps : (1) to determine whether the account is properly verified, (2) to determine whether it is properly chargeable to the county, (3) to fix the amount, (4) to order it paid, and (5) to provide means for payment. Another phase of the hoard's work is the preparation of the county tax budget, and the levying of state, county, and town taxes ; this is discussed under the heading County Tax Procedure. Among other duties of the 'hoard of supervisors are the appointment of certain county officials, such as the county highway superintendent, the ap- proval of county road projects, the receiving of reports from county officials, and the performance of numerous other duties falling upon it by virtue of its clutl legislative -administrative capacity. Such other duties include the fixing of most county salaries, the purchase or leasing o[ property for county purposes, the authorization of borrowing by the county treasurer on behalf of the county, the repair and improvement of county buildings and grounds, and the apportionment of "chargehacks" to the various towns and the city. '3People v. St. Lawrence County (1863) Howard's Practice Cases, vol. 30, p. 173 12 BuLLEt•IN 657 In addition to the supervisors, a 1n. utber of other county officials are elected in Tompkins County. They include the following: the county clerk, the county treasurer, the county welfare commissioner, the county judge and surrogate, the district attorney, the coroner, and the sheriff (figure 4).• With the exception of the county judge and surrogate, and the special county judge and surrogate, all elected officials serve for terms of three years ; the judge and surrogate serves for a six-year terra, and the special county judge and surrogate holds office for four years. Among the appointed officials -are the county highway superintendent, the two election commissioners, and the county sealer, all of whom are appointed by the hoard, and others, such as the deputy sheriff, who is appointed by the sheriff. VOTERS OF TOMPKINS COUNTY COUNTY CLERK COUNTY TREASURER COUNTY WELFARE COMM.R COUNTY JUDGE 4 SURRWATE SPECIAL COUNTY JUDGE DISTRICT ATTORNEY COUNTY CORONER COUNTY SHERIFF FIGURE 4. COUNTY OFFICIALS ELECTED AT LARGE, TOMPKINS COUNTY, NEW YORK The county clerk in Tompkins County serves as clerk of •the courts, and, as such, has charge of the drawing of jurors and the preparation of orders for the payment of court attendants and witnesses. He also has custody of min- utes of the courts and other court records. As county register he has charge of the filing of deeds, mortgages, judgments, certificates of incorporation, books, papers, and maps. The motor -vehicle htlreau, which issues automobile and operators' licenses, is under his supervision. As chief fiscal officer, the county treasurer is responsible for the receipt and payment of funds, and fer adequate records of such transactions. The county treasurer also acts as a trust officer in receiving from the State, and disbursing to the towns and other local units, such funds as beverage and fficonle taxes, and state aid for schools and for highways. State, county, and town taxes levied against corporation property usually are paid to the county treasurer. County tax funds and a list of unpaid state, county, and town taxes are turned over to .the county treasurer by the town collectors. With proper authorization by the board of supervisors, the treasurer borrows money in the name of the county, and is empowered to pay county bills when properly audited, and to pay salaries, debt -service expenses, and payments on legal contracts, without regular audit. The welfare commissioner of Tonipkins County is responsible for the administration of public relief and care. He has charge of the county home LOCAL, GOVERNMENT IN Tom rlc!Ns'COUNTY, Vrw YoRx 13 and farm, supervises Ilse administration of out-of-sctticnlcnt'' home relief, administers old -age security, and is reslrollsihie for tic care of dependent children. .1 -ft has charge of most hospitalization, both settlement and out -of - settlement, in all nine towns. As judge of the county court, the county judge deals with both criminal and civil cases. Criminal cases, including misdemeanors and felonies," may be brought first in justice courts and later transferred or appealed to the county court. Subject to removal to the county court, justice courts have exclusive jurisdiction over a total of 39 "minor" misdemeanors such as petit larceny and third-degree assault.] Such cases reach the county court only on appeal. In practice, most criminal cases go first to justice courts. Cases of felonies and major misdemeanors usually have only preliminary hearings in such courts, prior to their transfer to the county court. Cases of serious crimes go directly to the grand jury without a preliminary hearing in the justice court. Criminal cases brought first in county court require an indictment by the grand jury before arraignment is held. The grand jury is a body of individ- uals selected from a list of property owners which was prepared by the'born-d of supervisors.11 It is the duty of the grand jury to consider the evidence introduced in criminal cases investigated by the district attorney and to determine whether such evidence is sufficient to suggest guilt on the part of the accused. If the grand jury decides the evidence is sufficient, an indictment is returned, and the accused is arraigned. When the case is murder, the arraignment is in supreme court ; for other cases arraignment is in the county court. If the defendant pleads "guilty" he is immediately sentenced, but if he pleads "not guilty," a jury trial follows. Civil actions include suits to recover damages for breach of contract and damages for injury to persons or property. Such actions in town justice courts Hurst involve sums of not more than $200. Similar actions, together with the. foreclosure of mortgages and the obtaining of judgments for the satisfying of debt, all involving not more than $3000, are the usual types of 'civil cases tried in county courts. Civil actions in county court arc less ntlmer- ous than criminal cases. The duties of the county judge as surrogate include the handling of estates of deceased persons, the appointment of administrators, the probating of wills, the determination of the validity of wills, the investigation of "claims • against estates, and other matters dealing with the affairs and property rights of children and relatives of deceased persons. As judge of the children's court, the judge is concerned especially with children of 16 years or less who are accused of crimes. Except for pre- meditated murder, all cases of children of less than 16 years accused of crimes are tried in children's court. The court serves more as an investigatory and supervisory institution than as an agency for the punishment of the 1°out-of-settlement is a tern used to designate persons living in a town or city other than that in which they have legal settlement. A person's legal settlement, according to sections 53, 54, 55, and 56 of the public -welfare law, is the last town or city in which he has lived {or one year without public - welfare assistance. A settlement once established is lost only by the establishment of a new legal settlement. 1s.Aceording to section 2.of the penal law, felonies are those crimes which are punishable by death, or by imprisonment in a state prison. Examples of felonies are murder, arson, and burglary. Mis- demeanors are all crimes. other than felonies and include those such as disorderly conduct and public intoxication. 1,Gilbert's Code of criminal procedure, sec. 5G. 1TGilbert's Code of criminal procedure, sec. 229, a, h, c. 14 ti BULLETIN 657 guilty. The judge also has power to investigate cases of children who, he - cause of unfavorable environmental conditions, appear likely to become juve- nile delinquents. He may make use of the State's right to enforce such arrangements as he considers best for the welfare of the child, The duty of the district attorney is to prosecute crimes in the name of the people of the ,State. He investigates reported offenses, obtains evidence, presents such evidence to the grand jury, and prosecutes cases for -which indictments are returned. If, upon arraignment, the accused pleads guilty and is sentenced, the district attorney is through with the case, but when the defendant pleads "not guilty" the district attorney continues the prosecution by representing the people in the trial of the accused. The county coroner investigates and determines, if possible, the causes of deaths which appear to have resulted from neglect or from unlawful acts. In carrying out his duties he has the right to call a physician, sumwon a coro- ner's jury, hold inquests, and snake out death certificates. Under some cir- cumstances, the coroner may arrest the sheriff and may also assume the ditties of the sheriff. As chief peace officer of Tompkins County, the sheriff lias charge of the county jail, appoints an under -sheriff, and two turnkeys, one of whoa] acts as a deputy, investigates disturbances of the peace, has custody of county -prisoners, and serves executions, warrants, and other papers in civil and criminal cases. His term of office is three years, and he may not succeed himself. Theoretically, the criminal and civil jurisdiction of the sheriff- in- cludes the entire county. In practice, such criminal work as he is called upon to undertake in the city of Ithaca is turned over to the city police. The sheriff exercises civil jurisdiction throughout the entire comity. The work of the sheriff, in dealing with criminal cases, consists largely of the serving of subpoenas and summonses and the carrying out of such other duties as may be imposed upon him by the court. The work of the sheriff in civil cases consists mostly of the serving of complaints, summonses, execu- tions, and garnishees. Since the creation of the New York State_Police in 1917,18 the sheriff as a peace officer in rural areas has performed a decreasing proportion of' the work with criminal cases. The state -police system was created primarily for the purpose of providing uniform and uniformed -police protection for those areas not otherwise provided with it. Members of the state police have juris- _ diction anywhere within the State but usually do not act within cities or_other areas which have uniformed -police protection, unless called upon to do so. Criminal platters are their primary concern, and the state police are em- _ powered to enforce any or all laws of the State, to apprehend violators, and to suppress disorder. They also enforce the provisions of the conservation law, and maybe required by the state industrial commission to examine theaters, halls, and other places of public assembly, particularly outside of cities. The enforcement of the vehicle and traffic law is one of the important duties of the state police; they may also serve suuunonses and carry out other orders of the court. The arrest of persons in connection with felonies. may be made without warrants; in the case of misdemeanors, warrants are re- quired. The making of arrests, investigations, and the reporting of auto - "Laws of New York, 1917, chap. 161. LOCAL GOVERNMENT IN i O MPKINS COUNTY, NEW YoKK15 mobile accidents arc the most important types of work performed by the state police. The county superintendent of highways is appointed by the county hoard of supervisors for a four-year term. He has charge of the construction, im- provement, and maintenance of county roads, and exercises some supervisory or administrative powers over town superintendents of highways. Two election commissioners are appointed by the county hoard of super- visors in Tompkins County for taro -year terms. According to law,'" they cannot both belong to the same political party. The commissioners of elec- tion have general "supervision of state, county, town, and city elections, re- ceive nominations of candidates for office, prepare -and distribute ballots and other election •equipment and supplies, and compile results of the elections. A county sealer of weights and measures is appointed by the county hoard of supervisors and serves at its pleasure. I -Te is responsible for the periodic testing and approving. of weighing and measuring equipment throughout ,the county outside the city, and for the prosecution of violations of he law in regard to weights and measures. County tax procedure Among the most important functions of the county board of supervisors is that dealing with the levy of taxes. The formal levying of state, county, town, and special -district taxes is made each November or December at the annual session- of the board. The amount of the small state -armory and court and stenographers' tax20 is reported to the board by the state comptroller, and the amounts of the town and special -district taxes are presented by each town supervisor. The amount of the county tax is determined by the 1loard nn the basis of estimated expenditures and probable income from sources other• than the property tax. - • To determine the approximate expenditures to he made during an ensuing year, county officials who are responsible for the spending or collection of county funds are required to prepare for the coming year statements of estimated expenditures and probable income, exclusive of property taxes. These statements are consolidated by the finance committee of the hoard, and classified into three funds, the• general fund, the poor fund, and the highway fund. The appropriations suggested by each county official are considered by the finance committee which submits to the board its statement of recom- mended appropriations and of the amounts of anticipated income to defray part of such expenditures. The hoard considers the committee's report and adopts a county budget, making provision for the levy, as a county tax, of the amount by which estimated expenditures of the three funds exceeds in- come from other sources. From the assessment rolls of the towns and of the city of,Tthnca, the board of supervisors, through its committee on the footing of assessment rolls, determines the assessed value of the taxable property over Which the county - tax levy is to be spread. The equalization committee then receives the assess- ment rolls. of each town and of the city, and establishes for each the ratio which the assessed value of property is estimated to hear to its true or full " McKinney's Consolidated laws of New York, election law, sec. 30. "-"New York has no general state property tax. 16 BULLETIN 657 value.21 By applying to the assessed value of each -town and the city the equalization rate determined for each, the full values for each unit are ob- tained. When the full values have been ascertained, the total for the county is determined, and compared with the total assessed value. The total assessed value is then divided by the total full value of the county to determine the average ratio which assessed values hear to full values for the county as a whole: The ratio thus obtained is then applied to the full value of each unit and the equalized assessed value results. Such a procedure gives a total equal- ized assessed value which is exactly equal to the assessed value of the county. The county -tax levy is then apportioned among the towns and the city in proportion to 'the equalized assessed values. The result of this method is exactly the same as if the distribution had been made on the basis of full value.) After the determination of the amount of county and state taxes to he raised in each town, these amounts, together with town taxes, "charge - backs", reassessed school t=axes,_and special -district levies, are formally levied upon each town by the board of supervisors. It is then the duty of each supervisor to "extend" the taxes on the town's assessment roll. The term extend refers to the process by which the supervisor determines the tax to be paid by each individual property. This is accomplished by dividing the total tax by the total assessed value of the town to determine the rate at which the tax is to be levied against property in the town and by multiplying the assessed value of each property by the rate. The town collectors receive the tax rolls22 early in January and usually retain them and collect taxes specified thereon, until early in May. In the meantime, the collector pays to the town supervisor, from his first collections, the amounts of the town and of the special -district levies. He pays subsequent collections to the county treasurer to be applied nn the town's share of the "chargehacks", and of 'county and state taxes. Taxes on properties of cor- porations usually are paid directly to the county treasurer, who credits the amounts to the coIlector's accounts. A list of unpaid taxes is turned over by the collector at the time of settlement with the county treasurer, whose duty it becomes to collect them. SCHOOL All\IINISTRAT1ON23 In 1934, there were 133 separate school districts in 'Tompkins County. Of this total, 99 were one -teacher districts, 11 employed two teachers each, 1 had four teachers, 1 had nine, 1 maintained no school, 11 contracted with other districts for the schooling of their pupils, 8 were high-school districts outside the city of Ithaca ; and 1 was the city of Ithaca school district. There are three school supervisory districts in Tompkins County: district 1 includes all school in the towns of Enfield, Newfield, and Ulysses ; district 2 includes Groton, Ithaca, and Lansing ; district 3 includes Caroline, Danby, and Dryden. "Although section 6, article I, of the state tax law specifies that "all real property subject to taxation shall be assessed at the full value thereof," it is generally recognized that the law is not always followed. ="'After taxes have been extended and the collector's warrant attached to the assessment .roll, it becomes the tax roll. ='5For a more detailed discussion of the organization and administration of the school districts in Tompkins County see School Taxation in Tompkins County, by G. B. Robinson (thesis for degree of Ph.D., Cornell University, 1935). • LOCAL GOVERNMENT IN TOMPKINS COUN'T'Y, NEW YORK 17 CITY ADMINISTRATION The city of Ithaca was incorporated in 1888. Subsequent amendments to, and revisions of, the original charter were consolidated in chapter 503 of the laws of 1908, and became effective on May 23 of that year. Since 1908, numerous amendments and home -rule laws have made changes in the charter, which now provides for the organization and administration of services of city government in the city of Ithaca. Under provisions of the city charter, the business affairs of the 'city are managed in part by elective and in part by appointive officials. 'Pie elected officers ,include the mayor and the city judge, who are elected at large, and the two aldermen who are elected from each ward (figure 5). Appointed VOTERS OF THE CITY CITY Ju OO1 DIVMAN C S I 1 AIp C9u aN ALDERMAN ALNEAu4N ALDLUON M A V 0 IL w..0 s C O M ALULDNAN ALP!' purA I AL][MIN I PLC[RMANI ALAAPIAN 1" u 1 3 .,r M O N COU NCIL FIGURE 5. ELECTED OFFICIALS, CITY OF ITIIACA, 'romp L<INS COUNTY, NEW YORK officials include : the city clerk, the city superintendent, the city attorney, the city chamberlain, au assessor, two associate assessors, six commissioners of public works, six commissioners of health, six commissioners of welfare, three fire commissioners, a commissioner of buildings, a police commissioner, three sinking -fund commissioners, a sealer of weights and measures, neces- sary policemen, and a marshall (figure 6). With certain exceptions, most of �M�'J S:: iN �: � MAYOR :u; .4 6rr, Al.quNAN ^�,UI._�L�x�pLl wJr: ,•, C I.:7;;'14,1 o w C CIU N C I t_ APPOINT[D BY Max O4 WIr, CONr14uA1f Oh 1 1 IMS Lr. i ] C x COMM-oN CQONcIL nPP(1iruTED BY COM IAI: I COUNCIL •P?OWNT[O Ov TN[ M.ArON Jtit.'., 1.1155 �oril i:] vno FIGURE 6. BOARD OE ALDERMEN AND APPOINTED OFFICIALS, CITY 0E I'I'IIACA, TOMPKI S COUNTY, NEW YORK • The number of members of each board is indicated by the number of divisions shown for each in the diagram these officials are appointed by the mayor with the approval of the common council (mayor and aldermen). Exceptions to this are the city clerk and the city superintendent of public works, both of whom are appointed by the 18 BULLETIN 657 board of public works. 1n addition to the officials listed above, each of the five wards in the city elects a supervisor each two years to represent the city on the county board of supervisors. As such, a city supervisor has no direct duties in connection. with the city government, and, according to a recent court case,24 is not a city officer. • Both administrative and legislative duties are performed by the common council, which is composed of the two aldermen of each ward, and the mayor, who acts as chairman. Among the powers of the common council are those which permit it to enact and enforce ordinances, not in conflict with the con- stitution or with state laws, for any local purpose consistent with the purpose of the'city government; to protect the safety, health, and welfare of the city's _ inhabitants; to audit claims not audited by administrative officials ; to levy taxes; to exercise control over city property ; to confirm appointments of the mayor; and to control and regulate by ordinances a number of activities, such as peddling, and taxicab service. VILLAC:E ADMINISTRATION Because of a large nnmher of optional provisions of the village law, con- siderable variation exists in the forms of organization under which the ti villages in Tompkins County oper- ate, For purposes of illustration, a VOTEA5•O1F•THE•VILLAGE description of the administrative organization of the village of Grot- on is included here. The village of Groton, as a vil- JFO uSTIC`i T.-',, lxu sl t�f MAYOR ro�.srt3 r+usnc Mage of the third class, elects a may-_ n! Q A R 0 of TRU $ T t CS or and four trustees, who Compose ▪ the village board,,and a police jns- C- o N! F7.--1 ftl;Mtice. The board appoints a village c„- .mIPS e3K clerk and a treasurer, a superinten- FJcc,ftr 7. ELECTED AND APPOINTED nr•J I- dent of water works and streets, CJ ALS, VILLAGE or GROTON, TOMPKINS three water commissioners, -three COUNTY, NEW YORK ' light commissioners, and a health officer (figure 7). The board of trustees is the legislative body of the village, and also exer- cises certain administrative functions. The mayor and trustees make up the board and the village clerk acts as clerk or secretary. Two trustees are elected each year in Groton, and hold office for two-year terms. The duties of the board include the supervision of village property, buildings, finances, sewers, village water, the village light plant, fire protection, auditing of bills against the village, the borrowing of money, the levying of taxes, and the passing of such ordinances as are within its power and are necessary for the proper car- rying out of the duties imposed upon the village. For the proper supervision of the village water plant and the village light plant, the board of trustees ap- points a board of water commissioners and a board of light commissioners, respectiVely. Each of these boards consists of three members. One member of the board of trustees is made responsible as a committee of one for the general supervision of the following: fire protection, police protection, streets, and 24SalcJacco v. Elkin, Appellate Division Cases, vol. 224, p. 68]. LOCAL GOVERNMENT 1 N TOM l'Ii I Ns COUNTY, NEAV YoFIi 19 village hlllldi1lgs. The hoard of trustees meets -regularly each month and, ill addition, holds special meetings when necessary. The mayor is the chief executive officer of the village and serves a two- year term. He presides at all meetings of the 'board of trustees, acts as an ex -officio member of the boards of water and light commissioners, supervises the work of other village officers and appointees, and makes recommenda- tions to the hoard of trustees. Although the village clerk and village treasurer are separate offices and are usually hells by different individuals, the village hoard of Groton appoints for a one=year terns one person to perform the duties of both offices. His clerical duties include acting as secretary of the village board, the water board, and the light board, recording village ordinances, and fling, hills audited by the village board. As treasurer and tax collector, he collects village taxes, receives payments of light and water hills and other village income. disburses such funds as are required to pay court orders, judgments, and hills audited by the hoard of trustees, and prepares periodic reports for the board and annual reports for the state comptroller in Albany. The superintendent of the water plant and streets is actively •in charge of relelir and construction work, and is responsible to the hoard of water commissioners for carrying out their wishes in connection with water -plant policies, and to the hoard of trustees, directly, for street repairs and improve- ments. The hoards of water and light commissioners are delegated by the hoard of trustees to have general charge of the affairs of the water and light plants, are responsible to the board of trustees, and may make such appoint- ments as are necessary in the performance of their duties. A new member is appointed to each hoard each year, and all serve three-year terms. The village health officer of the village of Groton is appointed by the board of trustees and serves for a three-year term. He makes sanitary inspections of schools and other public places, reports cases of•conlagious and infectious diseases, and takes steps to control epidemics, inspects sources of milk and water supplies, and enforces village health ordinances and state health laws. The police justice in the village of Groton serves a three-year terns and his duties are much the same as those of justices of the towns. He holds courts of special sessions, hears civil cases involving sums of not more than $500, 25 has jurisdiction over both felonies and misdemeanors in criminal cases, and may issue warrants for the arrest of a person on a charge of committing a crime at. any place within the county. Only if the offense occurs in the village is the police justice entitled to hear the case. Under the provisions of the law2' the board of trustees in Groton appoints itself as the board of assessors and adopts the assessment figures made by the town assessors, making only such changes and revisions as are required because of errors or of property damage. . The form of village government in use in the village of Cayuga 1H]eights is similar to that in Groton with the following exceptions : (1) the dirties of village clerk and village treasurer in Cayuga Heights arc performed by sepa- rate individuals ; (2) there is no superintendent of streets in Cayuga Heights ; supervision and professional services are hired as needed; (3) the board of trustees appoints itself as the board of assessors in Cayuga Heights, but does Town justices may Bear civil cases which involve sums of not more than $200. 16McKiuncy's Consolidated laws of New York, village law, sec. 48, 104. 20 ' BULLETIN 657 its own ..tssessing of village property (mite independently of the town asses- sors' roll ; (4) Cayuga Sleights has no police justice and no hoards for the supervision and administration of lights, streets, or nater supply ; all such activities are administered directly by the hoard of trustees. The organization of village government in Dryden differs from that of Groton only in the following .respects: (1) Dryden has a special appointed police officer in addition to the elected village police justice; (2) the mayor of Dryden also serves as its health officer; (3) :Dryden has no.special hoards for the administration of streets and lights, which are administered directly by the board of trustees ; (4) the duties of the village clerk and village treasurer are performed by separate individuals in Dryden. Because of its small population, the government of Freeville differs from that of Groton in several respects: (1) Freeville, as a fourth-class villagc27, elects but two trustees instead of four ; (2) the village treasurer of Freeville acts also as superintendent of streets and as tax collector; (3) an arresting officer is appointed by the board of trustees of Freeville; (4) there are no special boards of commissioners in Freeville; (5) one trustee in Freeville acts as a committee of one to supervise street -lighting in the village, and the other trustee supervises the repair -and construction of viIIage streets; (6) the duties of the village clerk and the village treasurer in Freeville are performed by separate individuals. The fortrt of government used by the village of Trunlansburg is quite similar to that of Groton. The important differences are: (1) the duties of village clerk and of the village treasurer are performed by separate individ- uals; (2) Trunlansburg has no superintendent of streets and no special boards or commissions, except the water 'board; all other village activities are supervised directly by the board or through committees of the hoard. SPECIAL -DISTRICT ADMLNts'I'RATto:i The 13 special street -lighting districts in Tompkins County are managed by the town boards of the towns its which the districts are located. Most of the special districts in Tompkins County include relatively small areas in and near the incorporated centers of population. Expenditures in these dis- tricts are almost exclusively for the purchase of electric current, which is obtained on contract. The estimated expenditures thus are easily deternhined, and are financed by apportioning them over the taxable property in each dis- trict. The tax is levied on the town assessment roll at the satire time as town and county taxes are levied. The supervisor receives the special -district taxes from the collector, and disburses the funds as necessary for special -district purposes. TRENDS IN TAXES AND COSTS OF GOVERNMENT Property taxes for local units probably are the hest single available index of trends in the cost of government during the past centlry.Although most units of government derive some income from son rces other than local prop- erty taxes, such income has been relatively small until recent years. "I\icKinney's Consolidated laws of New York, village law, sec. 44. This provides that a village of either the third or fourth class may elect but two trustees, LOCAL GOVERNMENT I N TOM 1 KlNS COUNTY, NEW YoR1: 21 TRENDS IN 'TOTAL PROPER'L'Y TAXES Property taxes levied for all purposes in T(11rpl:ins County.in 1817 were $6158 (table 4 and figure 8). 'Until the time of the Civil War the trend was consistently upward.From 1826 to 1841, inclusive, n1) state tax was levied, but this did not change the trend of total property taxes. 1110u .5 ANDS " 6F DOLLo.RS 1500 1200 800 100 , 1815 0315 1875 1905 1935 FIGURE 8. GENERAL. PPOPERTY TAXES LEV11?I) TR TOM:PKINS COUNTY, NOW YORK, 1817-1933 �1'II,1,A s rXx] s IZOT 1NCL13111i11� Property taxes for all purposes showed increases during and immediately following the Civil \Var. In addition to state, county, town, and school taxes, "bounty" taxes were levied upon the towns for the payment.of soldiers who enlisted. -8 The bounties were paid first by the county and later the amount not covered by the reimbursements from the State Was "charged flack" to the towns on the basis of the number of men enlisting from each town. Bounty taxes totaling $411,503 were Ievied in the six years from 1863 to 1868, inclusive. The levy is -$192,254 in 1864 increased the total general property tax from $93,825 in the previous year, to $291,109, or 210 per cent in one year. This is one of the most phenomenal increases in taxes in the his- tory of the county. Although nlost of this increase was due to the bounty taxes, the total tax burden dill not return to pre-war levels after bounty taxes ceased to he levied. No bounty taxes were levied in 1869 hilt total property taxes were $134.345, or almost twice the total of 18(12. 2,A more complete description of this procedure is faun,l o, L'iges 15 to 18 of the Prnrecth'H9.1 IA the bnai-d of sUPervisors for 1855. 22 1: uLLE'i'IN 657 rAI:1L„ U_: 4. GENERAL. PROPERTY 'TAXES LEVIED IN iOMl'KINS COUNTY, 18 [7-1933* Year i State County Town School Cityj' Other Total Dollars Dollars Dollars Dollars Dollars Dollars Dollars 1817$ 3,211.58 1,301.00 941.55 704.08 6,158.21 1820 1,254.60 3,598.27 1,683.98 907.90 7,444.75 1825 1,166.41 3,372.78 3,392.33 1,589.03 9,5.20.55 1830 3,780.72 2,914.04 2,112.13 8,806.89 1835 6,792.84 3,685.62 2.191.85 1.2,670.11 1840 7,034.01 5,322.76 9,422.45 16.779.22 184 5 2,113.46 8,.582.25 7,504.77 3,656.52 21,857.011 18.50 2,474.04 :3,309.74 6,094,66 3,5:30,53 16,308.97 1855 13,917.73 17,188.52 11,878.33 6,055.35 49.5:19.93 18110 30,184.68 13,638.99 12,866.47 6,290.73 02 ,980.87 1863 37,355.45 22,283.08 12,041.23 12,905.36 116,786.91 201,372.03 1870 55,783.57 17,542.86 55,314.29 33,625.41 162,266.13 1875 55,901.49 31,056.73 96,594.21 40,431.34 229,983.77 1876 34,798.68 28,650.66 103,432.32 38,102.68• 205,284.34 1877.. 39,100.70 36,353.89 96,089.72 16,376.72 207,921.03 1878 33,849.48 28,262.69 98,573.79 34,550.42 195,236.38 18711 33,947.55 27,957.01 99,209.50 32,578.46 193,702.52 1880.... , , 40,753.66 30,669.41 95,901.09 37,471.16 204,71)5.32 1881 26,469.02 27,073.66 92,062.48 30,017.71 184,622.87 1882 .... , . 29,497.60 28,908.96 91,831.55 36,351.77 186,589.88 1883 42,625.27 27,410.00 83,575.01 37,251.47 190,861.75 1884 35,026.83 26,583.91 90,835.34 45,142.44 ......... 197,588.52 1885 41,251.19 28,651.43 97,901.11 43,284.10 211,087.83 1886 44,410.3U 28,275.31 93,864.93 37,155.50 203,715.13 1887 41,716.81 28,485.00 89,438.22 42,892.26 202,5:32.38 1888 40,391.77 37,112.33 86,495.32 44,263.92 208,263.34 1889 51,10539) 30,095,51 94,145.02 46,023.55 37,690.00 259,059.08 1800 32,722.43 41,204.41 85,387.86 45,954.77 37,190.00 242,459.47 1891 17,514.71 37,648.46 78,071.35 44,645.31 37,190.00 215,069.8:1 1892 25,196.33 45,561.99 74,211.88 49,4119.47 57,190.00 251,179.67 1893 32,936.61 32,868.56 43,920.88 52,4:16.56 90,538.56 252,701.20 1894 28,392.30 43,441.39 42,497.61 54,497.81 82,593.74 - 251,422.55 1895 42,555.02 '34,848.90 38,081.29 58,536.10 105,168.45 279,140.76 1896 35,742.83 32,080.15 39,748.17 62,604.87 108,619.26 278,795.28 1897 35,197.44 31,064.17 36,064.48 63,275.08 107,133.92 272,735.09 1808 35,071.25 32,748.19 34,9:33.04 70,730.48 92,048.72 265,531.68 1890 41,670.08 42,198.97 48,472.89 73,330.07 99,124.26 304,766.27 1900 33,243.76 43,308.47 38,299.47 76,229.12 94,138.15 285,218.97 1901 21,019.37 36,373.29 37,800.62 77,038.54 87,969.81 260,201.63 1902 3,208.42 37,213.95 54,2:38.19 77,568.76 89,742.13 261,971.45 1903 3,198.58 .52,931.57 65,791.39 78,780.35 111,339.0'9. 312,040.98 1904 3,606.76 37,151.25 57,456.09 8.2,138,36 90,237.84 270,590.30 1905 3,943.83 44,205.22 68,819.00 00,219 25 111,597.52 313,784.82 1906 1,021.95 45,699.04 58,769.15 04,159.18 100,356.34 300,005.69 1907 1,084.51 46,382.92 66,495.10 104,831.03 145,605.08 :364,398.64 1008 1,250.24 44,336.10 74,284.53 103,661.06 148,044,51 371,578.44 1909 - 1,358.13 46,630.09 74,680.87 104;197.89 158,609.44 386,276.42 1010 1,547.77 42,989.76 79,460.58 125,440.49 160,926.46 416,365.06 1011 13,514.00 48,132.00 88,507.00 133,355.61 170,205.00. 453,713,61 1912 23,327.00 70,797.00 74,754.00 263 993.47 142,785.00 575,656.47 1913 21,141.00 70,178.00 88,170.00 195,526.71 166,834.00 541,849.71 1914 6,498.4)1) 76,564.00 104,297.00 187,487.89 173,349.77 548.196.66 1915 48,656.00 76,888.00 100,724.00 101,285.08 181,711.00 599,64.08 1916 6,483.00 81,237.00 104,890.00 207 945.77 182,217.00 582,472.77 1917 34,015.00 149,727.00 110,910.00 233,525.64 196,516.00 724,693,64 1918 39,090.4)0 124,406.00 118,104.00 235,531.64 215,266.20 732,397.84 1910 45,486.00 165.009.00 154,812.00 280,595.07 238,072.53 ......... 884,962.60 1020 101,415.00 194,048.00 162,015.00 352,914.12 228,044.70 1,035,436.82 1921 61,066.00 192,027.00 182,878.00 385,421.01 230,681.23 1,0.52,073.24 1922 59,453.00 190,204,00 218,950.00 394,079.04 259,365.38 1,121,641.42 192:3 91,527.00 185,933.00 213,529.00 432,847.76 207,391.08 1,221,227.84 1924 74,643.00 182,170.00 207,323.00 473,210.18 315 979.45 1,253,3:31.61 1925 75,546.00 234,348.00 202,912.00 514,1159.61 338,8.22.02 3,044.90 1,350,052.63 1926 54,177.00 181,310.00 193,708.00 512,843,:34 359,31 1.00 3,723,50 1,305,072.84 1927 60,230,00 263,267.00 182,414.00 531,766.03 371,137.07 4,151.00 1,412,965.10 1928 39,744.00 246,736.00 194,126.00 575,504.77 376,200.87 -7.30.2,86 1,439,623.50 19.9 12,860.00 250,755.00 152,058.00 538,618.76 396,288.02 6,446.80 1,357,986.58 1930 12,804.110 :139,707.00 165,963.00 53.1,584.411 406,95:1.49 6,137.39 1,469,209.31 1934 ... , 14,3)2.110 345,484.00 179,330,00 517,187.11 537,240.00 6,892.00 1,601,695,1 I 1932 14,9953111 344,514.1111 188,341.00 471,938.61 469,649.60 0,6116.00 1,496,004.21 1933 15,099.08 318,561,42 191,340.08 451,312.43 435,380.33 6,657,84 1,418,343.68 *Does not include village taxes. *Includes county "chargebacks." :Detailed information for each year is included in the thesis upon which this bulletin is based. f LOCAL GOVERNMENT IN TOMPKINS COUNTY, NEW YORK 23 1rroiu•1869 until 1910 the total of general property taxes increased steadily, with only occasional recessions. Part of this increase can be ascribed to in- creasilrg school and town taxes, and, after 1888, to Ithaca city taxes which were levied in 1889 for the first time. After 1910 the total of general property taxes increased rapidly and con- sistently until 1931, since which time a slight decrease has occurred. Prop- erty taxes in 1910 were $416,365, but were $1,601,695, or almost four times as great, in 1931. County, school, and city taxes increased most rapidly.. Town taxes approximately doubled while the amounts of satc taxes fluc- tuated violently. TRENDS IN STATE TAXES ]fluctuations ii the amounts of state taxes levied on property in 'Tompkins County have been great. From 1826 to 1841, inclusive, no state taxes were levied. Beginning in 1849, they rose irregularly, reacliingta peak of $93,350 in 1874. The increase apparently was not affected by, the' Civil War. From 1874 to 1876, state taxes fell to $34,799, or approxim tel}, one-third of the earlier level, • • Fluctuations were violent after 1876 until the low point of $1022 was reached in 1906. Increases occurred between 1915 and 1920, and. in the four years from 1916 to 1920 total state taxes levied in Tompkins County in- creased from $6483 to $101,415. The last general_state property tax was levied in 1928. A relatively small state -armory and court and•stenographers' tax, however, is still levied on property. Section 178 of the military law re- quires that the expenditures necessary for the maintenance of state armories within each of the two brigade districts29 be apportioned among the counties within each district, on the basis of equalized valuation as determined by the State Tax Commission. According to section 313 of the • judiciary law, the salaries of supreme - court stenographers, in all hitt the first and second judicial districts. 0 are to he charged by the State on the basis of assessed valuation to the counties outside these two districts. These salaries constitute the court and stenog- raphers' tax. TRENDS IN COUNTY TAXES County taxes rose at a rather steady rate from 1817 to 1911, and increased during this period from a total of $1301 to $48,132. There were no violent fluctuations during this period of approximately 100 years; no effects .of the Civil War were apparent. Beginning in 1911, county taxes increased more rapidly ; no downward trend is yet noticeable. The county levy of $450,887 in 1934 was by far the largest county -tax levy in the history of the county, and 41.5 per cent greater than the levy of 1933. TRENDS IN TOWN TAXES Property taxes levied for town purposes in Tompkins County were $942 in 1817 but by 1922 had reached a peak of $218,450. The trend during the , period has been upward, with downward tendencies from 1889 to 1898, and '"rhe comities or Cayuga. Onondaga. Madison. Cortland. and •rioga. and all counties to the west ,,f rompri,e the fourth brigade district; all other counties outside of New York City are in the third brigade district. 30The first judicial district is composed of New York County; the second ,judicial district includes the counties of Richmmid, Kings, Queens, Nassau. and Suffolk. The retraining counties are divided into seven districts. Expenses for each district are levied over only the counties in that district. 24 BULLETIN 657 from 1922 to 1929. From 1817 to 1823, inclusive, the figures do not include those for the three towns of Caroline, Danby, and Newfield which were at that time part of Tioga County. • Until the Civil War there was a fairly steady rise in town taxes, with no phenomenal increases nor declines. Town taxes in 1863 were more than 50 per cent greater than in 1862. With few exceptions, each Year until 1876 showed an increase over the previous year. The peak of $1b3,432 in 1876 was not equalled again until 1916. The rapid rise during and following the Civil War cannot be attributed directly to the effects of the war. Expenses for ordinary town services, and especially for highways, increased rapidly during most of the period, while payments on railroad bonds and pond in- terest began to swell the town -tax levies in 1867. These bonds were assumed by the towns to encourage the construction of railroads through the county. Payments by the nine towns reached a peak of $55,365 in 1878. Town taxes remained at approximately their post-war level until 1889 when the city of Ithaca became separate and distinct as a taxing unit from the town of Ithaca. Prior to that time, town taxes for town purposes were spread over the entire town, including what was then the village of Ithaca. When the city was incorporated and began to levy its own taxes, the total town -tax . levy in Tompkins County fell from $74,212 in 1892 to $43,921 in 1893. Five years later it dropped to $34,933 and then began a steady increase, reaching a peak of $218,450 in 1922. The sharp decline following 1922 was halted abruptly in 1929, when since the increase has been rapid, reaching a total t�f $196,855 in 1934. This recent increase is clue in part to the increased welfare expenditures of towns, and in part to the decreased income front the state - collected personal -income and business -franchise taxes, ..which are shared with the towns. In the five years following 1929 town income from the personal -income tax alone decreased from an average of $2689 to $663 per town. TRENDS IN SCIWOOL TAXES 'faxes levied with state, county. and town taxes for school purposes in Tompkins County were $704 in 1817, and in 1933 taxes levied by all districts were $451,312. Until 1860 the rise was steady, but not at a particularly rapid rate. From 1860 to 1874 school taxes increased from $6291 to $55,843. large- ly as the result of the development of free public schols, but changed only slightly during the following 20 years. The rise was rapid from 1900 to 1928. A large temporary increase in 1912 was the result of the construction of a new school building in the city of Ithaca following the destruction of the old building by fire. Decreases have occurred each year since 1928; the 1933 school -tax levy in Tompkins County was $451,312. The reductions in school - tax levies since 1928 have been due largely to the development of the system of state aid. TRENDS IN CITY TAXES Large increases have occurred in city taxes since the first levy.of $37,690 in 1889. The rise \vas rapid until 1919, when the total levy amounted to $238,073. but the rate of increase was even more rapid during- tlic period from 1920 to 1931. The levy of $537,240 in 1931 was reduced somewhat in 1932, and again in 1933. City taxes levied in 1934 were $470,016. - LOCAL GOVERNMENT IN TOM I'K1iNS COUNTY, NEW YORK 25 • TRENDS 1N SPECIAL -DISTRICT TAN. ES TlIC first taxes for special -lighting -district purposes in Tompkins County were levied in 1925. Since that tune the number of districts has increased and taxes in 1933 were $6658, or more than double the earlier levy. Two of the districts failed to levy taxes in 1934, and the levies of the remaining districts 'totaled $5845. CIIANGES IN TIIE COST Ole GOVERNMENT, 1832-1932 1t is difficult to obtain accurate information concerning the expenses and income of units of local government over a long period of time because the available financial records are either incomplete or are difficult of interpreta- tion. Changes in laws and in policies and methods of local -government units render data for earlier years subject to misinterpretation unless they can be accompanied by a thorough survey of the administrative and financial organ- ization of local government during the years concerned. For purposes of this analysis the towns of Groton and Newfield were selected. Groton is i11 the northeast corner of the county, and is one of the five more wealthy towns. The town of Newfield is in the southwest corner of the county, and is typical of the Sour less wealthy towns. In 1832 the town of Groton spent $172,18 (table 5). The largest item was for school purposes and was principally for the compensation and expenses of school inspectors and commissioners. The town assessors were paid $44.37 for preparing the town assessment roll. The highway expenses of $42.50 included $25 for the building of a bridge and $17.50 for the compensation of the highway commissioner. General administrative expenses of $25 were for the compensation of the town supervisor and town clerk. During the 50 years following 1832 the towns assumed new functions and incurred larger expenditures for services previously provided. The town of Groton in 1882 spent a total of $3334.87. Highway expenditures of $1309 included those for highways and bridges and also the compensation of the highway commissioner. Welfare expenditures were $299.50, expenses for TABLE 5. TowN ExpF,Ni)ITURFS, TowN5 or GROTON ANII NEWFI1:1.11, TOMPK INS COUNTY, 1832, 1882, 1932* Expenditure Town of Groton 'town of Newfield 1832 1882 1932 1832 1882 - 1932 Highways Welfare [general administration Debt servicet Elections Assessment Health 'town buildings Protection Special services School expenses Tax collection Other, Total' Dollars Dollars Dollars Dollars Dollars Dollars 42.50 1,309.00 20,073.70 54.25 2,546.24 19,879.88 299.50 3,294.77 268.92 2,702.44 25.00 229.82 1,250.80 21.88 181.63 682.29 1,200.00 3,985.00 94.75 1,239.67 12,00 51.60 416.40 44.37 96.50 565.37 40.00 111.90 407.79 8.00 268.87 217.65 35.00 643.26 .50.00 102.81 611.70 232.80 ' 109.67 93.45 75.00 307.50 60.31 10.00 21.63 52.95 118.96 42.00 10.60 81.88 4.03 29.51 60.110 172.18 3,334.87 28,801.08 153.79 7,334.47 24,965.16 *Information for 1832 and 1882 is from the Proceedings of the Tompkins County Board of Supervisors for the respective years. Data for 1932 were obtained from original town hills and records. -Mond payments and interest. 26 BULLETIN 657 general administration had increased to $220.82, and the payment: of a (Boit .was $1200. Other expenditures in 1882, for which no expenses had been incurred in 1832, included elections, health, town buildings, and protection. Expenses for fees of justice and constables were included as protection expense. Further increases occurred in town expenditures in the hall century fol- lowing 1882. Total town expenditures in the tonal of' Groton were $28,801.08 in 1932. Increases occurred in each of the town expenditures but the change was greatest in those for highways and welfare. In 1932 town expenditures for highways were 72.8 per cent and highways and welfare together made up 84.2 per cent of the total. _Somewhat similar changes occurred in the town of Newfield. Expenditures for highways and welfare were quite important -items in 1882, but by 1932 the two together amounted to 90.4 per cent of total town expenditures. Ex- penditures in Newfield in 1882 were high because of bond payments and interest. Tompkins County received a total of $7500.17 for all county purposes in 1832 (table 6). Of this total, almost the entire amount w;is from the county property tax ; a total of $74.50 was received from other sources. -Licenses to sell lottery tickets accounted for $40.00, and the remainder was front fines. TABLE 6. COUNTY RECEIPTS: c i1"rs, To lPKINS COUNTY, 1832, 1882, 1932* Property t ' From Stat Highwa Gasuli Motor " Lowi State Snow 1 ntere. Other re Old -a3 TER. Count Public TER Crippl Refare Other in Count Welfa Tuber Count Machi Board Rents. Surro 1ntere, Licens Fines. Other, Tot Receipt e: y 1832 1882 ' 1932 Dollars Dollars Dollars Dollars Dollars Dollars axt 7,425.07 35,031,39 405,728.01: revenues: - ne tax 79,015.00 -vehicle fees 34,535.00 ran money" ...... - 28,189.00 . iid 9,735.00 removal 4,234.00 _ St venues for: 979.00 156,687.0C e security 23,754.00 . work relief .. -... 11,868.00 y laboratory6,202.00 • -health nurses 4,000.00• _ home relief 1,820.00 ed children 1,683.00 station 199.00 49,535.01] _ome: y clerk's fees 18,214.00 e refunds 2,315,02 7,677.00 :ulosis-hospital income 2,743.00 y -farm sales 778.00 nery-fund income ...... 639.00 and care of prisoners ....... 604.00 276.011 ate's fees 223.00 A es - 40.00 1.00 . 215.00 34.51) 509.30 74.50 130.59 2,955,91 510.00 31,879.00 LI • 7,500.17 ' 37,987.30 643,829.00 *Information for 1832 and 1882 was obtained partly from the original reports of the county treasurer, and partly from the Proceedings of the board of supervisors; those for 1932 were obtained from original county records. "[Includes items charged to towns and to city of Ithaca. LOCAL. GOVERNMENT IN Couts-rv, NEW YoRFC 27 Ly. 1882 total county receipts had increased to $37,987, but the county property tax was still by far the most important source of cotirlty income. Welfare refunds, chiefly for institutional care, from individuals and from the estates of deceased persons were $2315. Fines and income from miscellaneous sources made up the remainder of the $2956 of county income which 'wvas received from sources other than the county property tax. County income increased- from $37,987 in 1882 to $643,829 in 1932. Al] enormous' increase occurred in the general property tax, but income from many new sources also made up a considerable portion of total county re- ceipts, In 1882, 92.2 per cent of the county income was from the property tax, but 50 years later it made up only 63.1 per cent of the total. Highway income received from the State in the form of gasoline taxes, motor -vehicle fees, "Lowman stoney", and state aid was 24.3 per cent of the total income. Other 'revenues from the State, principally for health and welfare ponoses, were 7.7 per cert of the total. Income from miscellaneous sources made up the remainder of the county income. County expenditures increased approximately in proportion to county income from 1832 to 1882 and from 1882 to 1932: It was not until after 1882 that the county assumed responsibility in the construction and maintenance of county roads. Alt roads in these early days were town roads and were administered and financed directly by. towns. Expenditures for highways in 1932 were $250,502, or 41.2 per cent of the total (table 7). Welfare expenditures and- those for protection have always been among the most important county expenditures. In 1832 these two services ac- counted for 86 per cent of total county expenses. Welfare expenditures were principally for the county home and outside relief, and protection expenses were chiefly those of justices, constables; coroners, and the courts. In 1882, TABI:E 7. CoONTY EXPENDITURES, TosII'KINS COUNTY, 1832, 1882, 19321. Expenditure 18112 1882 1932 Highways Dollars Dollars Dollars 2 .50,502.00 Welfare 3,984.72 11,913.26 ' 203,420.00 Protection 3,364.01 13,678.54 42,060.09 Health • 170.14 23,374.00 Debt service 900.00 14,476.00 County clerk 209.35 1,651.43 15,054.00 Supervisors 367.25 940.09 111,587.00 County buildings 122.67 2,508.38 8,284.09 Flections 7,496,00 County treasurer 93.02 931.06 4,722.00 Clerk of hoard and county attorney........... 50.00 165.04 4,154.00 Tompkins County library 4,000.00 Employees' retirement fund 3,831.00 Home bureau 3,000.00 Farm bureau . ...... 2,500,00 Junior extension .-.. 2,500.00 Publishing proceedings :357.50 910.00 Fourth of July celebration 5011051 Reforestation ....... 427.00 Taxation and assessment 204.110 Other printing 2,:354.13 .. Other 182.69t 650.40t 122.00 Total 8,544.65 36,043.83 607,728.00 *Information for 1 832 and 1882 obtained from county audits and annual reports of the county treasurer, as included in the proceedings of the board of supervisors; figures for 1932 are from original county hills and records. tlncludes an itetn of 5152.94 for "printing and suitplies." fTncludes $100 fur school commissioner. 28 BULLETIN 657' expenses for welfare and protection were 70.9 per cent of total expenditures, but by 1932 the rapid growth of highway activities had reduced these two items to 40.4 per cent of total county expenditures. Numerous other ex- penditures had also become important from 1882 to 1932. The county had no expenditures for health in 1882, but in 1932, $23,374 was spent for this purpose. Elections cost the county nothing in 1882, hut fifty years later $7495 was spent for salaries and supplies. Other smaller expenditures of 1932 which did not appear in 1882 were those for the county library,' the farm bureau acid home bureau, junior extension, and other less important pur- poses. In addition, expenditures for such purposes as debt service, the county clerk, the board of supervisors, county buildings, and the county treasurer . were all considerably larger in 1932 than in 1882. This increase in the num- ber of services is largely responsible for the increase in taxes. CHANGES IN THE COST OF GOVERNMENT, 1918-I933 IOwCwil receipts and expenditures Total town receipts for the nine towns in Tompkins County were $170,910 in 1919 (table 8). A rapid increase occurred during the years immediately after the World War, and reached a peak of $355,1 1 1 in 1923. Since that time there has been a slow downward trend with no great changes except for a rather sudden decline from $361,942 in 1929 to $236,371 in 1930. Some changes have occurred in the relative importance of the various sources of income. Receipts from the general property tax were by far the most important source of income throughout the period, but their relative importance has not changed greatly. In 1918, 65.7 per cent of the total town income was from the property tax. l he proportions varied somewhat during the period but in 1933, 66.6 per cent was received from this source. Income from tyle personal -income taxes and business -franchise taxes was a relatively important source of income during the period from 1926 to 1930. Since that period there has been a reduction of approximately 50 per cent each year as compared with the previous year, through 1933. Receipts front these sources were slightly larger in 1934 than in the preceding year. A new source of -income in the form of beverage tax has become relatively important as a source of town income. In 1933, the first year in which towns received such funds, the nine towns in Tompkins County reached a total of $5356, or $595 per town from this source. Receipts in I934 were $24,99$, or $2778 per town. A steady rise.occurred in town expenditures until 1923, since which time there has been a downward trend with a tendency to remain about constant, becoming noticeable during the three years, 1931, 1932, and 1933. Disburse- ments for highways and permanent improvements were the most important expenditures of the towns throughout the period, and the relative importance of such expense did not change greatly after 1920. In 1918. 75.4 per cent of total expenditures was for highway purposes; expenses for highways in 1934 were 71.1 per cent of the total. Expenses for general administration included those for the town board, the town clerk, the supervisor, elections, and assessment. The most striking change in the relative importance of different town expenditures occurred in those for welfare purposes. Relief expenditures, principally for home relief such as food, clothing, rent, and medical services, have increased rapidly LOCAL GOVliRNA41.:N'1' IN TOMPKINS COUNTY, SF,w YORK' ,29 TABLE 8. TOWN 1\ECEIL'Ts AND LSYI33NUITUItIS (Nelle towns in Ton1)1cins Counly, 1918-1933'1`) Year • Total town receipts Total town expenditures 11118 1919 1420 1921 1922 11123 11)24 1925 1926 1927 1928 119211 19'321 11131 1932 1933 Dollars 132,349,841' 170,910.12 213,0713.18 295,488.05 29:3,500.38 ;355,110.74 354,117.68 319,564.91 128,908.67 111,423.01 319,882.01 9111,941.,86 236, 370.86 275,745.34 24-1, 966.89 264,640.61 Dollars 136,324.31 104,7831.80 24.5,028.53 209,173.78 323, 994.04 401,289.51 341,101.25 324,623.70 325,241,46 133,081 .25 3111,779.71 362,132.97 233,9:15.42 265,065.41 257,1)95.42 251,855.21 *From special reports of the state comptroller on municipal accounts. 1'Eight towns only. since 1929. The nine towns spent a total of $8852 for relief purposes in that year, hut in 1933 the total was $43,749. Expenditures in 1.934 were $59,138, or $6571 per towel. These amounts are gross figures which were partly de- frayed during 1932, 1933, and 1934 by refunds of from 40 to 75 per cent from the State `.I'eluporary :Emergency 1:.elief Administration on several home -relief expenditures. Cour11y receipts and ex/c11(Jillrrt's Total county receipts increased from $188,935 in 1918 to a high point of $700,656 in 1932, and declined to $666,687 in 1933 (table 9). The increase TABLE 9. COUNTY REcErrrs Asti EX1'ISNIIITUI3I1S (Nine towns in Tompkins Cuunty, 1918-1933') Year Total county' receiptst Total cutlnty expenditures$ 1018 1919 1920 1.:121 1922 1923 1'1124 1925 1026 1927 1028 1920 1930 1;131 1;132 319'3:3 Dollars 188,935.20 154,808.25 211,757.98 264,2411.26 331,992.17 280,4211.90 27)1.573.75 266,3463.71 3116,168.8:3 264,323.75 :3532, 108.98 :340,843.:3:3 478,773.82 590,909.48 700,655.86 666,6366.57 Dollars 114,182.08 146,278.10 166,771.94 332, 566.28 245,559.1)7 268,775.03 367,381.12 281,378.48 276,605.25 326,115.00 329,764.71 348,221 .921 514,207.86 702,868.16 1388,194.19 674,728.46 *From special reports of the state oomptrnl1er on munieip11l accounts. All figures ere for the fiscal year. November 1 to October 31. • llncludes nu receipts from sale of bonds. $lueludes no expenditures for new cuunt.Y buildings. 30. BULLETIN 657 ryas quite gradual until 1929, but large increases occurred in the three follow- ing years. Although the county property tax was the most important source of county income throughout the period, its relative importance has declined somewhat during recent years. in 1918, 94.9 per cent of the county income came from the county property tax. By 1925 this percentage had decreased to 79.2 per cent, and in 1933 only 60 per cent of the county income was re- ceived from this source. _The decrease in the relative importance of the property tax as a source of county income is largely the result of new and increased forms of income received by the county from the State. Gifts and grants of $216,684 in 1933 included the county's share of state -collected gasoline taxes and motor - vehicle fees, and state aid for county roads, all of which were for county -road purposes. Other income from the State included refunds for various health and.wclfarc purposes. The payment of "Lowman money", or state aid for county roads; beginning in 1921, and the payment to the county by the State of a portion of the gasoline tax are largely responsible for increases in "gifts and grants" and for the increase in total county income. County expenditures were somewhat more variable during the period from 1918 to 1933 than was county income. Expenditures of $114,182 in 1918 increased gradually until 1929, rose abruptly during the next two years and Then declined slightly in 1932 and 1933. A sudden increase in county ex- penditures in 1921 was the result, in part at least, of increased highway ex- penditures following the passage in 1920 of the Lowman Act. Under pro- visions of this law the State granted to counties. for county -road purposes, aid up to $30 per mile of town highways and county roads. if a similar amount was raised by taxation for county -road purposes. Expenditures for welfare increased slowly until 1930, when.total expenses for all welfare purposes were $66,306 or more than double those of the previous year. Lame increases_ occurred in 1932, but the total was decreased slightly to $175.309.in 1935. These figures represent gross expenditures for welfare purposes and do not take into consideration refunds for home and work relief under provisions of the Temporary Emergency Relief Act. Protection expenses and !hose for health have approximately doubled since 1918. RECEIPTS AND EXPENDITURES, 1932-1934 Data concerning receipts and expenditures of the county and towns for the year 1932 were obtained from original bills, orders, vouchers. and other financial records. These data rvere supplemented by original reports sub- mitted to the state comptroller by local officials. Additional information was obtained from published state and county reports. Figures for 1933 and 1934 arc entirely from the reports and published records of local officials and the state comptroller. TOWN RECEIPTS For the average of the three nears 1932-1934, town receipts in the nine towns in Tompkins County averaged $27,761 per town (table 10). The general property tax was the most important source of income, and, for the three years, averaged $17,392 per town. or 62.7 per cent of the total. State aid for town highways averaged $4321. or 15.6 per cent of total expenditures during the period. Changes in provisions of the highway laws reduced the. amount of income from this source in 19,33 and again in 1934. Under pro- LOCAL GOVERNMENT IN TO1.MPKI S COUNTY, NEW YORK 31 visions of the Temporary Emergency Relief Act, towns received partial tial re- imbursement for home- and work -relief expenditures. Refunds .from this source were largely for home relief and increased from au average of $443 per town in 1932 to $2665 in 1934. Towns in Tompkins County first received refulxls from the State in the form of beverage taxes in 1933. The income from this source was $736 per town in that year, but increased to $2778, or 4.2 per cent of the total town income in 1934. TAl:tt,E I0. TowN RECEIPTS, NINE )OWNS IN TOMI'KINS COUN'T'Y, 1932-1934* Receipt Amount per town 1932 11133 1934 Three- year average Proportion of total Property tax State aid for highways TERA refunds frons State Beverage tax County aid for gravel roads Borrowings Income tax Franchise tax Mortgage tax Dog licenses Election refund Fines and licenses Other welfare refunds Out -of -settlement relief refund Bank ta' Other Total Dollars 17,570.38 5,124.74 442.62 877.78 533.33 717.81 357.11 421.20, 155.03 84.55 65.49 29.98 45.98 Dollars 16,904.98 4,198.67 1,143.88 735.61 895.55 555.50 4311.17 490.63 170.34 102.37 52.85 83.55 56.63 112.87 Dollars 17,703.05 3,640,35 2,665.03 2,777.52 912.78 1,290.31 663.08 443.57 1I3.70 118.88 264.83 53.15 34.011 . 202.38 24.55 7.27 Dollars 17,392.63 4,321.25 1,417.18 1,171.04 895.37 793,05 606.69 430.44 235,08 125.63 88.28 63.52 61.04 67.46 37.05 55.37 Per cats 62.7 156 4.2 3.2 2.9 2.2 1.0 .8 .5 .3 .2 .2 .2 .1 .2 26,426.00 25,942,68 30,914.54 27,761.08 100.0 *Does not include income from highway -machinery rentals. Tompkins County pays the towns $500 per mile for a maximum of two miles per year, for the construction of gravel or crushed -stone roads con- structed under the direction of the county superintendent of highways. The income from this source averaged $895, or 3.2 per cent of the total. Such • roads usually are later taken into the county system. The net income from horrowings averaged $793 per town for the three years 1932-1934. This figure included net increases in bonded indebtedness and net increases in short-term borrowing. • 'l'he State returns 50 per cent of the yield of the original rates of the state income tax to towns, cities, and villages.J1 The towns received an average of $718 from this source in 1932; the average was $607, or 2.2 per cent of the total for the entire period. One-half of the mortgage tax,71 ,collected when mortgages are filed, is returned by the county to the towns, cities, and villages. The income per town from this source averaged $235. One-third of the state -collected fran- chise tax 011 business corporations is returned to cities, towns, and villages. On the average, the nine towns received $430 per town from this source during 1932, 1933, and 1934. Towns were reimbursed by the State for ex- penditures in connection with the special election held in 1933. 'fhe refund received by the towns in 1934 for this purpose was $265 per town. Beginning in 1934, the towns in Tompkins County received reimburse- ments from the county for welfare assistance administered by the towns for 'For details concerning the method of apportioning such taxes between Ole towns and between the towns and villages, see Governmental Costs and Taxes in Some Rural New York Totxntr, by 11, M. Haag. tCorneil Univ. Agr. F.xp. Sta., Bul. 898: I0, 11, 1934). 32 BULLETIN 657 out: -of -settlement cases. The amount averaged $202 per town in 193.1. Other income in the form of welfare refunds from individuals and in the` form of bank taxes and miscellaneous sources made up the remainder of town in- come. In addition to the income shown above, the nine towns also recei,. ed some -income in the form of machinery rentals and for private work performed by town highway departments, Income from this source averaged $2041 in 1932, $945 in 1933, and $1236 in 1934. These amounts were omitted from town income as shown in the above table and similar amounts were deducted from highway expenditures. This policy was followed because the renting of machinery and the performing of private work were incidental to the usual town services, and because income from these sources varied greatly among towns. TOW EXPE\DITURES Town expenditures for the three years 1932-1934 averaged $27,688 for the nine towns in Tompkins County (table 11). Expenditures for highways were by far the most important in all three years, and averaged $19,522 per town, or 70.5 Per cent of the total. A rapid rise in expenditures for welfare or relief purposes took place during the three years. Expenditures for this purpose were $2892.,in 1932 and $6571 in 1934, and averaged 17.4 per cent e4 total expenditures during this period. In addition to these expenditures, the nine towns paid to the county an average of $2804 in 1932, $2968 in 1933, and $3400 in 1934 for welfare "chargebacks" such as hospitalization, de- pendent children, and county -house inmates. These amounts are in addition to the county'taxes for relief purposes. Expenditures for general administration were $918 per town during the three years and averaged 3.3 per cent of total town expenditures. Compensa- tion and expenses of the town board, and of the supervisor and town clerk for general town purposes were the most important items included under general administration. Election -expenses averaged $664 per town during Elie three vears and amounted to 2.4 per cent of total town expenditures. Debt -service payments included net decreases in bond principal and net TABLE 11. TowN EXPENDITURES, NINE TOWNS 1'1 Tomi.x NS Coux'1'Y, 1932-1934 Expenditure Ar count per town 1932 1933 Highways Welfare General administration Elections Debt service Assessment Health Town buildings and equipment Protection Special services School expense Refunded hank tar Tax collection Judgments and settlements Purchase of land Other Total Dollars 211,385.25 2,842.30 888.46 722.59 808.43 4]3.23 327.89 198..41 158.75 94.03 88.79 43.13 76.04 69.45 Dollars 19.046,01 4,999.88 S38.72 734.17 100.96 344.08 270.20 170.25 S7.87 95.46 06.95 142.30 37.58 82.96 16.11 3.37 1934 Dollars 19,135.88 6,570.89 1,025.82 533.34 397.23 366.90 272.83 172.75 76.71 103.47 78.04 39.30 43.83 30.56 13.07 Three- year average Dollars 19,522,38 4,821.05 917.67 663.37 435.54 374.74 '200.31 180.44 107.78 97.65 77.93 61.81 50.98 42.26 15.56 28.63 Proportion of total Per real 70.5 17.4 3.3 2.4 1.6 1.4 1.0 .0 .4 .4 ,:3 .2 ,1 .1 .1 27,166.74 27,036.87 28,860.62 27,688.00 100.0 LOCAL GOVERNM ENT IN '.)barn<INS COUNTY, NEW YORK 33 'reductions in short -terra loans in addition to interest on both short:- and long- term borrowings. Expenditures for debt. service averaged $435, or 1.6 per cent of total expenditures for the three years. Expenditures of $375 per town for assessment purposes were almost entirely those for the compensation of - the three assessors. Health expenditures averaged $290 per town for the three-year period, and included principally the compensation Of the town health officer. Town buildings and equipmentexpenses of $180 per town were for fuel, janitor service, lights, repairs, and rents in connection with town buildings. An aver- age' of $108 per town was spent for protection purposes and included fees of justices and constables. Expenditures for special services included appropria- tions for such purposes as libraries and cemeteries. Expenditures for the school directors and truant officers averaged $78 per town. Other less im- portant expenditures included those for the refunding of an illegally col- lected bank tax, tax collection, judgments and settlements, the purchase of land, and other miscellaneous purposes. COUNTY REC1 TPTS The income received by Tompkins County during the three years 1932- 1934 varied from $643,829 in 1932 to $730,981 in 1934 (table 12). Net in- come from the property tax was $405,728, or 63.1 per cent of the total in 1932, but decreased to $377,643 in 1933, and increased slightly from this figure to $389,855 in 1934. Income from the property tax included net col- lections of the current levy and collection of delinquent taxes of former years. The discrepancy between county property -tax levies and the county income from the property tax is also due in part to the fact that property -tax income included the amounts of "chargebacks" by the county to the towns and the city for welfare and other purposes. Highway revenues from the State were $156,687 in 1932, declined to $135,205 in 1933, and increased to $166,036 in 1934. Twenty per cent of the original state -collected gasoline tax of 2 cents a gallon is shared with counties on the basis of the mileage of town highways and county roads. Tompkins County received more than $75,000 from this source in each of the three rears 1932, 1933, and 1934. Likewise 25 per cent of motor -vehicle registra- tion fees are returned by the State to counties on the basis of the residence of owners. The income from this source was $34,535 in 1932 but increased to $48,364 in 1934. The income of ".Lowman money" front the State was $28,I89 in 1932 and $28,110 in 1934; "Lowman monev"_was not paid by the State in 1933. Under ru-oyisions of sections 101 and 101a of the highway law, counties re- ceive a share of state aid' apportioned to towns and counties on the basis of highway mileage outside the. state system. Income from this source was $9735 in 1932 and decreased slightly in the other two years. The. county also received reimbursements from the State for part of the cost of snow removal from state highways. Interest on highway revenue front the State was $979 in 1932. Other revenues receival from the State totaled $49,535, or 7.7 per cent of total county income in 1932. The amount was smaller in 1933 but increased to $138,287 in 1934. Under the public -welfare law of 1929 the State is re- quired to reimburse the county for one-half its expenditures for old -age 34 BULLETIN 657 'security. Income from this source in 1932 was $23,754 and amounted t19 $21,320 in 1934. Under the provisions of the Temporary Emergency Relief Act, the county received partial reimbursement for its expenditures on approved w(wk-relief projects, and for expenditures for some home -relief items. In 1932, $13,697 was received by the county from this source.. Originally, reimbursements were for 100 per cent of the money spent: for actual relief wages on work projects, but on June 1, 1932, a policy of 40 -per -cent refunds was established. Since then, the county has been reimbursed for varying proportions of its relief expenditures, receiving as high as 75 per cent of work=relief wages. Home -relief reimbursements have also varied from 40 per cent to 75 per cent of gross expenditures on most items. Work -relief expenditures were small in 1933, and reimbursements were not large. Refunds for work relief in 1934, however, were $105,285. This was owing in part to the large number of work -relief projects under way, and in part to the large proportions of ex- penditures for which the county was reimbursed. TAI -3L13 12. Couxry RrcE1rrs,Tomrlclxs-CouN'rv, 1932, 1933, 1934* • Receipt Property tax From State: Highway revenues: Gasoluze tat Motor -vehicle fees..., "Lowman [Orley" State aid Snow removal Interest Other revenues for: Old -age security 'I'ERA work anti home relief County laboratory Public-health nurses Crippled children Reforestation Other income: County clerk Welfare refunds Machinery - fund in- come Salary- refunds Tuberculosi'- hospital income Election refund 1932 19:35 1934 Dollars 79,015.00 34,535.00 28,189.00 9,735.(10 4,2:34.00 079.00 23,754,110 13,607.00 6,20'2.00 4,000.00 1,683.00 109.00 18,214.10 7,117 7.013 6130.00 2,743.00 Coninty farm.salcs.... Care of federal prison- ers Rents Surrogate's fees Interest Refunds Other Total 778.00 604.00 276.00 223.00 215.00 5111.00 Dollars 405,728.00 156,687.00 49,535.00 :31,879.00 Dollars 76,485.54 411,281.:10 :i,fl7 a-71 2,468.00 899,51 1:1,530.83 18,1:38.67 8,920.45 4,000.110 17,541.111 3.7511.013 0,3117.136 4,779.11 2.376.40 886.15 290.00 218.:3:3 170.91 247.89 232.78 Dollars 377,643,43 1:35,205.3'.3 44;589.97 43,6911,8:5 Dollars 77;180.53 48,36:3.58 28.110.00 9,201.86 2,886.26 84.:30 21,320.14 10.5,384,531 6,075.:32 4,000.013 1,607.07 17,264.59 9,2111.85 8,087.31 1,991.'.18 1,995.51 ' 63'9.85 79.'2'2 893.58 10:3.32 464.80 295,39 777.40 Dollars 380,854.76 166.035.5'4 138,2871111 :36,803.513 643,829.00 1101.1:38.64 730,981,1 5 Bonds and bond pre - [Mums .531,100.00 Grand total 64:3,829.00 1,152,2:38.64 730,951.15 *Information for 1932 is or the calendar year; for 933 and 1934, figures are f rr the fiscal year beginning November 1. flnclu<ies also refunds on TERA projects from vi lager, towns, and school districts. LOCAI. GOVE1tNn1ENT 1N rl'OMPJ' INS COUNTY, NEW Yoini 35 One-half of the expenditures for the county laboratory arc refunded by the State. Income from this source in 1932 was $6202, Appropriations from the State .for public-health nurses were $4000 for each of the three years. Re- funds for crippled children were more than $1600 in each of the years 1932 and 1934. Other sources of income made up a total varying from :$31,879 in 1932 t1: $44,220 in 1933. Fees of the county clerk for recording mortgages, issuing motor -vehicle licenses, and other similar services were $18,214 in 1932, but declined in 1933, and in 1934 decreased slightly to $17,265. Under the clas- sification'%Welfare refunds were included receipts from former recipients of old -age security, hoard of inmates at the county home, income from fam- ilies whose crippled children were aided by the county, and home -relief refunds from individuals and other municipalities. Machinery -fund income of $639 in 1932, $6307 in 1933, and $3087 in 1934 represents the difference between rentals received from the use of highway machinery on county -road projects, and the expenditures for the purchase of new machinery and tnachinery repairs and operations. During 1933, coun- ty employees voluntarily refunded to the county a portion of their salaries. Income from this source Was $4779. Tompkins County receives payments from other counties for patients who are cared for at the Taughannock Falls Tuberculosis Sanitarium. In addition, some patients whose homes are in Tompkins County pay all or part of the cost of board and care. Income from these two sources amounted to $2743 in 1932, hut was $1992 in 1934. The refund received in 1934 by the comity from the Stateifor the special election held'in 1933 was $1996. Although the main purpose of the county farm near Jacksonville is to aid in making the, county lunge more nearly self-sufficient, limited amounts of produce are sold. In 1932, sales amounted to $778, but declined to $640 in 1934. Income. for the care of federal prisoners in 1932 was $604, but declined considerably in each of the next two years. Other less important sources of income were rents, surrogate's fccs, interest, refunds, and miscellaneous items. In addition to the county income discussed above, the county also receh'et.l in the year 1933, a total of $551,100 from. bond sales and premiums on the pond issue. The funds were used principally to defray the cost of constructing and equipping the new court house and jail. COUNTY EXPENDITURES Essentially all expenditures administered by the county for general conrit.y purposes or for county and town purposes have been included under county expenditures. Part or all the cost of certain county -administered expenses are charged hack to the city or town as taxing units. County expenses form a total considerably larger than the county -tax levy because of the funds received from the State to be used for highway, welfare, and health purposes, and because of "chargebacks". The supplying of funds by the State dries not mean that they do not have to he raised by taxation. The raising of funds by the collection of state taxes, however, and the sharing of .such taxes with local units is a develop3nent of great importance to the property -tax payer. Total county expenditures in Tompkins County were $607,728 in 1932, but increased to $640,718 in 1933 and to $740,236 in 1934 (table 13). 36 IBULL-ET]N 657 Throughout the period, expenditures for highways and welfare were by far the most iin ortant. Highway expenditures of $250,502 and welfare ex- penditures of $203,420 in 1932 totaled 76.7 per cent of county expenditures. Highway expenditures were slightly higher in 1933 than in 1932, but in 1934 the total vas $214,166, or approximately $50,000 less than the expenditures of the previous year. Welfare expenditures represent gross amounts for relief assistance and include work relief, home relief, and expenditures for other welfare purposes. The funds for a large part of the expenditures for high- ' `rays and welfare arc received from the State. TABLE 13: COUNTY EXPENDITURES, TosiPxINS COUNTY, 1932, 1933, 1934* Expenditure 1932 1933 1934 Dollars Dollars Dollars Dollars Dollars Dollars Highways 250,502.01) 265,638.06 214,166.20 \Ceifaret 203,420.00 188,1336.67 309,577.67 Protection 42,066.00 ..... 42,856.62 43,907.44 Health 23,374.00 23,001.54 • 23,407.77 Debt service 19,476.00 50,311.77 54,103.36 County clerk 15,654.00 16,809.79 16,314.43 Supervisor's compensation and ex- pense 10,587.00 10,088.48 14,994.55 County buildings and equipment 8,284.00 6,164.97 24,785.23 Elections 7,495.00 8,779.47 9,918.32 County treasurer ..... 4,722.00 .5,072.68 11,018.94 Clerk of board and county attorney 4,154.00 4,760.53 5,437.05 Tompkins County library 4,000.00 ..... 4,000.1)0 4,000.01) Cornell library 1,500.00 4,500.00 Employees' retirement 3,831.00 3,831.89 ..... . Farm bureau. home bureau, and jun- ior extension 8,000.00 7,625.00 7,500.00 Publishing proceedings 910.00 1,323.17 776.16 Fourth -of -,July celebration 500.00 Reforestation 427.00 1601.40 287.97 Taxation and assessment.... , .. , . , 204.00 ..... 46.32 Other: - City directories 82.00 82.50 00.00 Educational notices 30.00 27.66 18.77 _ 8liseellaneous 10.00 122.00 101.16 372.52 481,29 Total 607,728.00 640,717.52 740,230.38 New county buildings 108,814.74 347,593.91 105,710.59 Grand total 716,542.74 988,311.43 845,046.07 *Information for 1932 is for the calendar year; figures for 19:33 and 1934 are for the county fiscal year beginning November 1. tlncludes work -relief expenditures on behalf of towns, villages, and school districts. - Protection expenditures of $42,066 in 1932 were similar to the amounts spent for this purpose in 1933 and in 1934. Expenses of the courts, sherd]', jail, county judge and surrogate, and district attorney were the most impor- tant items of expenditures classified as for protection. Health expenditures were $23,374, or 3.9 per cent o[ total expenditures in 1932, and were almost identically the same in the following two years. Debt -service expenditures included bond and interest payments, and increased frclnl $19,476 in 1932 to $54,163 in I934. Expenditures for the county clerk and the county clerk's office were $15,654 in 1932 and increased only slightly during the following two years. The income from county clerk's fees, as shown in the preceding table, was somewhat larger than total expenditures in each of the three years. Expenditures for the compensation of the county board of supervisors in- creased from $10,587 in 1932 to $14,995. This increase was due principally to the change in method of compensating the members of the board. Previous LOCAL COVER N' 1] N-1' 1x losi1 K1 NS COUNTY,. NEW V YORJ' 37 1() 1934, it was customary Irlr the supervisors to Ile paid (.01 :1. per -diem basis, and most of the expenditures were Made during the first: months of the fol- lowing fiscal year. .I n 1934 salaries were paid monthly and the figures for 1934 included considerable compensation for 1933. Expenditures for county buildings and equipment were$8284 in 1932 but were $24,7S5 in 1934, the first full year in rhhich the new court house was in use. Election expenditures were $7495, or 1.2 per cent of total county expenditures in 1932. The salaries and office expenses of the county treasurer's office were $4722 in 1932 and $6019 in 1934. Other Iess important expenditures were for libraries, the em- ployees' retirement system, the farm bureau, home bureau, and junior ex- tension, and a number of miscellaneous purposes. During the three years 1932, 1933, and 1934, a total of $562,119 was spent by the county in the construction and equipping of the new court house and jail. Such expenditures were financed principally from a 1:lond issue of $550,000 which was floated in 1933. 7-17(11g gay expenditures The expenditures for the construction and maintenance of comity roads were the largest items of highway costs. Expenses for labor, machinery, and road materials amounted to S204,208 (table 14). These expenditures were partly financed by receipts from the state in the form of gasoline taxes, motor vehicle fees, and state aid. Expenses for snow removal on county roads and state highways amounted to $16,161 and. included $7505 for machinery and machinery rentals and $8520 for labor. Miscellaneous items totaled $136. One-half of the cost of removing show from state highways was paid by the state and was $423-1 in 1932. TAT1T T 14, CoUNi•v-t11G1iW'AN' EXIEN111loars, ToMPKINS COUNTY, 1932 Expenditure Amount County -road maintenance and construction:* La1)or Machinery expense Road materials Other Snow removal: machinery and machinery rentals Labor Other Rights of way County aid for town gravel roads Coinpi:n,,ati o: insurance . . Superintendent of highways: Salary 1±.xpe010 (tither Gravel back County bridges Total expense's Dollars 09,728 00,804 ((6,864 81,5 7,50;1 8,520 1:50 3,000 1,500 121 Dollars , 201,21(8 12,707 7.901! 5,112 4,621 750 132 251,681 '1Expenditurc:a for /torsiructic, 1 were $171,105; for 1naintenance, $33,10:5. 38 BULLETIN 657 Payments for rights of way totaled $12,797. County ;Lid for t4ov11 gravel roads at the rate of $500 her mile amounted to $7900- Machinery expendi- tures during the year were $28,255 but rentals received from the use of machinery on county -road work and snow removal were $28,894;' leaving a credit balance of $639 which has been shown under county income. Expenses for compensation insurance in the form of allowances to injured workmen, the payment of medical and hospital hills, and grants to the widows of workmen totaled $5112. Part of this' expense was charged back to the towns included in the county self-insurance system. The salary of the high- way superintendent, his expenses, and his office costs totaled $1621. Payment for the purchase of a gravel bank and work on county bridges totaled $882. Welfare expenditures Among county welfare expenditures in 1932, old -age security allowances were $44,442 (table 15). Emergency -work -relief payments amounted to $37,465. The expense of operating and maintaining the county tuberculosis hospital totaled $24,351. Payments for the board of dependent children in homes and in institutions were $22,932; for home relief, $21,457; and for 'hospitalization $16,437. County -home and county -farm expenses totaled $14,979. Allowances to widows by the board of child welfare were $4774. Expenses for crippled children were $3463. Expenses for the care of deaf mites and for soldiers' relief totaled $259. Total expenses for welfare ad- ministration were $12,860. TABLE 15. WELFARE. EXPENDITURES, Fo rKINS COUNTY, 1932 Expenditure Amount Old -age security allowances Emergency work relief County tuberculosis hospital Board of dependent children Home relief Hospitalization County home and county farm. Child welfare Crippled children Deaf mutes Soldiers' relief Welfare administration Total !Midis 44,442,27 37,465.28 24,351.15 22,932.40 21,406!98 16,437.25 14,0 7 9.08 4,774.40 3,463.25 148,77 11000 12,859,56 203,420.48 Protection expense Under protection are included expenses for the direct or indirect hrotec- . tion of persons and property. Expenses of the sherifF, jail, and prisoners were the largest items of protection expense. They amounted to $12,151 (table 16). The salaries and expenses for the office of the county judge, sur- rogate, and children's court were $12,680. Expenses for jurors, witnesses, and court attendants were $10,740. The salary and expenses of the district attorney were $3415. Other expenditures included those for the county sealer, coroner, insane -asylum commitments, law library, justices and con- stables, supreme -court justices, and city -court fees. LOCAL GOVERNMENT [N TOM ['KIN'S (BOUNTY, 1Ni:w YIlR1i 3) TABLE 16. ExP13Nn4TI.JREs FOR PROTECTION, To11,11'Ic1NS CoUNrv, I932; , Expen2)turc Amount Sheriff, and prisoners Office of judge, surrogate, and children's court .furors, witnesses, and court attendants District attornev County sealer Coroner [usage -asylum commitment. • Law library justices and cunslables Supreme -court justices*. City court Total Dollars 12, 1 5(1.191 12,679.64 10,740.52 3,414.94 1,356.13 670,73 400.00 328.5(1 172.75 156.45 45.60 4'2,066.22 *Rentfor supreme -court justice is shown under county buildings. Health expenditures Expenditures for the operation of the county laboratory were wore than one-half of the expenditures for health (table l7). .l?xpensjitl res for the ,public-health nurses and for bovine -tuberculosis eradication were the other important items of expense. TA1 1 17, 1-11enr_ril EX PEN urrlrals, Tnsir1,INS CouN'ry, 1932 E�7 �cnditurc Anil tint County laboratory: Salaries Laboratory equipment Drugs tsnrl supplies Printing Public. -health nurses: Salaries Mileage Convention expenses Stenographer Telephone Special forms and printing Office supplies and equipment 1amtnr servire Magazine subscriptions Bovine -tuberculosis eradication: Salary of veterinarian Disinfectant. Mileage Helper. Truck st.nragc Total Dollars 11,399.88 591,01 297.48 113.94 11.01 11 0.0(1 1,163.44 135.08 128.10 109.65 23.60 2`2.115 13.04 0,00 2,400.05 80.50 66.0(1 14.95 5.00 , Dollars 12,40:1.21 8,40'1.85 2,586.45 28,373.54 SUMMARY AND CONCLUSIONS Increasing costs of government have focused attention upon governmental problems. The problems of local government, however, are broader than those of tax reduction alone. Accompanying the increased need for goveril- '11lental services and increasing costs and taxes is the problem of an equitable apportionment of the tax burden. 40 B.ULLETIN 657 APPORTIONMENT OF TIIE? COSTS OF GOVERNM ENT Within any governmental twit, the equitable distribution of the property - tax burden requires a fair and uniform assessment of individual properties. Even when property is fairly and uniformly assessed, however. variations in the amount and location of taxable property are such- as.to result in wide variations in tax rates among similar units. This relationship of the amount of.taxable property to the tax rate occurs among counties, towns, and school districts. In spite of the equalizing influence of state aid, property taxes in relation to taxable wealth are usually higher in the units with little wealth than in similar units with larger amounts of taxable property. Thus the tax burden, as measured by tax rates, is lightest in the relatively wealthy -com- munities. Variations in tax rates due to variations in the amount of taxable property raise the question of the proper size of the taxing unit. Since county taxes in New York are levied at a uniform rate on the equalized value on all property within the county, the distribution of the county tax, as measured by the tax rate, is supposedly uniform throughout the county. Taxes for town purposes, however, are levied on the property within each town as a unit. A uniform relationship between town and county taxes in all towns within a county would indicate a uniform distribution of town taxes. Such a uniform relation- ship, however, does not exist. In 1932, for example, town taxes in.the town of Newfield in Tompkins 'County were 256.5 per cent of the county taxes in the sate town. On the other hand, town takes in the town of Ithaca. Ni'i1h several times as much taxable property per square mile, were 83.3 per cent of county taxes, although the per -capita taxes for town purposes were es- sentially the same as in Newfield. Variations in. the amount and density of taxable property among govern- mental units are the result, in part, of variations in density of population. The location of corporation and special franchise property also affects the amount of taxable property over which the tax burden is spread. Also as- sociated with variations in the amount of taxable property arc differences in the value of land for agricultural and other purposes. Variations in the relative amounts of taxable property and consequently in tax rates would he reduced by an enlargement of the taxing unit. During recent years, modifications have occurred in the distribution of the costs of local government as a result of state aid and state -shared reve- nues. -Prior to 1900 the only important source of income for towns and coun- ties was the general property tax. During the three years 1932-1934, state aid and state -shared revenues supplied approximately 50 per cent of the income for schools in Tompkins County and approximately 30 per cent of the income for the county and the towns therein. In addition to insuring a higher minimum standard of service, as in the case of highways and schools, this policy of state financial assistance has tended to equalize the local property -tax burden and to make it less than would otherwise have been necessary. During the years in which the State has increased its contribution toward the costs of local government, the State itself has developed new sources of funds with which to finance its costs of operation. There has been no general LOCAL GOVERNMENT IN TOM PKINS COUNTY,'NEW VOR €{ 41 property tax for State purposes since 1928"2; state income is derived almost entirely from other sources such as income, stock transfer, inheritance, and gasoline taxes. This development of new sources of revenue, particularly since part of the revenue has been Used for the relief of the property -tax payer, has been an important factor affecting the distribution of the cost of government. If the demand for governmental services continues to increase there must .be continued increases in taxes. With a prospective increase in taxes, the problem of an equitable distribution of the costs becomes more acute. Ques- tions arise as to whether still further steps should be taken in the direction of financing the costs of government from taxes other than those on prop- erty. Questions also arise as to the extent to which the State may or should go in aiding local units in carrying out programs of increased services. This question also gives rise to the issue of the extent of desired state supervision and control which is likely to accompany increases in state aid. EFFICIENCY IN GOVERNMENTAL. ADMINISTRATION In addition to problems concerning the apportionment of the costs of government, there is the question of the, efficiency with which governmental funds are administered. Variations in the costs of performing governmental services and the general absence of standards of cost or efficiency suggest the need for such standards. For the most part, these are not easily obtain- able. One reason for this is the difficulty of obtaining objective measures of the results obtained from governmental expenditures. Profit, as used in - private business, cannot be used as a pleasure of success in public business. Lack of uniformity in accounting systems, diversity of classification of re- ceipts and expenditures, and differences in financial methods and procedure also render the. development of practical standards difficult. Cash receipts and cash expenditures of a given year do not necessarily measure true in- come and expense. Adjustments must be made for such.itepls as deprecia- tion, charges for buildings and equipment owned by local units, and for debt service and capital outlay. The towns in most rural counties raise taxes for some expenditures be- fore the expenditures are made, whereas for others taxes are not levied until after expenditures are made. The adoption of the budget system Would require essentially all town taxes to be levied in advance of expenditures. Such a change in financial procedure is probably to be desired, It is also probable that town expenditures and financial planning are of sufficient signiiucance to justify the procedure required under the budget system."". • Under the budget system for towns, the town board would be required to prepare, and adopt after a public hearing, an annual estimate of proposed expenditures and estimated revenues, based on detailed statements and recommendations of each town official charged with the receiving or spend- ing of town funds. When adopted, the amount by which expenditures ex- ceeded income would be levied as a town tax, and the estimated expendi• - tures would become the appropriations for the ensuing year. In addition to the publicity in' advance of expenditures, sucli a procedure provides the 22Armory and court and stenographers' taxes are still levied, but its rural areas amount to only approximately one per cent of the total property tax. 1°McKinney's Consolidated laws of New York, town law, sec. 100. 42 BULLETIN 657 town with a financial plan and serves in some measure for the control of , expenditures. The procedure used in the preparation of county budgets is nmch more nearly adequate in some counties than in others. Funds for most purposes are raised in advance of expenditures. Most budgets could be made to show more complete pictures of the financial plans of counties if they were to include all prospective expenditures by the counties for all purposes. This would necessitate including also income from all sources such as highway,. welfare, and health income from the State, as well as from the county general property tax. County budgets might also prove more useful if allowances were trade for possible Increases in tax delinquency."' During recent years, this. increase has forced counties to resort to short-term bor- rowing, or to postpone the payment of bills, or to reduce expenditures below those originally planned in the budget. Since 1933, when tax delinquency in rural New York apparently reached its peak, collections of delinquent taxes during any one year have frequently exceeded the amount of delinquency of the current levy. The fact remains, howevef-, that over a period of years it is good business practice to provide in the 'budget for that part of the tax levy which will almost certainly not be collected during the usual period of collection. Determination of the exact amount of the tax levy which will not he collected is impossible, but some allowance, based on delinquency in prior years, would avoid inconvenience and tend to decrease short-term borrowing. Bills for many county expenditures in most rural counties are audited by the hoard of supervisors. This responsibility is often delegated to commit- tees whose recommendations in regard to the approval or disapproval of bills are usually confirmed by vote of the board. It is often impossible for members of the board to devote sufficient time to such work to insure that adequate control is exercised over expenditures. Optional provisions of the county law make possible the appointment of a county auditor who audits all bills that would otherwise be audited by the board of supervisors, and in addition audits welfare hills. The boards of supervisors in several rural counties in New York have placed the control of auditing in the hands of an auditor who specializes in this work, and is responsible to the board. Financial control requires not only proper steps in auditing bills, but also adequate provisions for control before purchases are Made. At present, most county supplies are purchased under a decentralized system by the official or employee requiring the article. This makes difficult the realization of savings which sometimes can be made through quantity purchasing and buy- ing on specification. Present optional provisions of the county law permit Elle board of supervisors to appoint a county purchasing agent whose duty it is to purchase the necessary county supplies for county purposes. In some rural counties the same individual serves both as county auditor and as county purchasing agent. In at least one instance, the clerk of the board of supervisors also holds both these positions. ' Property in towns, with the exception of special franchises, is assessed annually by town assessors. Valuations of special franchises arc made by 34 - Par a discussion of the extent of tax delinquency and factors affecting it in Tompkins County, see Tar Delinquency in Rural New York, by T. N. Ilurd, C. ?1. wiltsie, and 'i'. Miles (Dept. Agr. Econ. and Farm Management, Cornell Univ., mimeographed report). 1 LOCAL GOVERNMENT 1N TOMPKINS COUNTY, NEW YORK 43 the State Tax Commission. The difficulty of correctly assessing corporation and industrial property suggests the possibility of some change which would provide for the assessment of such property by a county official' or by the State Tax Commission. The need for a more effective method of correcting assessments suggests the possibility of the board of supervisors or some other county agency serving as a board of review. Assistance could also be provided for town assessors in the form of more systematic standards of valuation, information concerning property ownership and acreages, property sales, and accurate property maps. In towns of the second class, state, county, town, and special -district taxes are collected by town collectors and school taxes are paid to a school tax collector in each school district. Increased conveniences and improved and simplified records might result if school taxes were collected by the town collector. Many feel that a further improvement could be made by taking advantage of the provisions of law authorizing the town hoard to transfer the function of collection from the town collector to the town clerk, It also appears that taxes might well be made payable in installments (Inc upon fixed dates year after year. Some collectors mail notices of the an ntui of taxes and the elate of payment ; it would be desirable for all to receive such notices. At present it is difficult for interested citizens to obtain comprehensive and understandable information concerning the receipts and expenditures of local government. This is due m part to the lack of uniform records, in part to the lack of a single agency responsible for such reports, and in part to the tendency to publish reports in technical rather than in understandable form. The annual proceedings of boards of supervisors contain much valuable information concerning the affairs of the county and its financial transac- tions. Some towns and school districts also prepare annual reports. Infor- mation included in these reports, however, is usually not arranged or classi- fied in such a manner as to be of value to most persons. There is a need for simplified, uniform financial records, and for simple, understandable pub- lished reports concerning the financial activities of units of local govern- ment. rOSSTBLE CIIANGF.S TN ORGANIZATION AND ADMINISTRATION Under present provisions of law, numerous changes can he made in the procedure and operation of units of local government, County health and welfare units are permissible and may replace the town administration of these functions, and if desired, the city administration of -these services in any county. In towns,. the function of tax collection may be shifted to the town clerk and ,the office of collector abolished. Many of the improve- ments mentioned previously which could be made in the assessment of property and the collection of taxes could be made under present provisions of law. There is no statute which prevents the preparation of more uniform, complete, and understandable financial reports of local units, Any town may adopt the budget system, which, according to the new town law, is com- pulsory in towns of the first class. Counties may take steps toward central- izing, to some extent, certain county functions in one county office, such as those of auditor and purchasing agent. Other provisions of law permit 44 - BULLETIN 657 a more extensive change in county government by the adoption of a county president or manager form. Until recently, the New. York Shite Constitution prevented any compre- hensive reorganization of county and town government. As a result of the Constitutional- Amendment which was approved at the referendum of November 5, 1935, the legislature is now empowered to provide optional forms of county government which may include the transfer of functions from one unit to another, and comprehensive changes in the administration of local government. Any county may accept any of the forms of govern- ment which the legislature may propose. This provides an opportunity for counties with peculiar problems to shift from the relatively standardized type of government under which counties at present operate. Such forms, however, arc entirely optional, and changes are dependent upon the approval of the voters of the counties concerned. Thus, in addition to the numerous procedural changes which have been available for towns and counties, a variety of comprehensive changes arc expected to be available when the legislature has taken appropriate action in accordance with the Constitutional- Amendment. Changes which might _ well receive consideration include the following: the transfer of town and county protection functions to the state police ; _tlte collection of -alt taxes by the county; the installment payment of taxes; a county board of assessment and review ; the assessment of corporation and special -franchise property by the State Tax Commission ; the budget system for all units: the abolition of the fee system ; the county treasurer to act as custodian of funds of all local units ; and the transfer of certain town functions to the county. Not all of these proposals would he accepted in all counties, but the optional forms of local government should he broad enough to make. it possible for a county to select the forst of government believed to be best suited to its needs, Fortunately there is an increasing tendency to' give to the problems of local government the increased, attention which they deserve. Present prob- lems -of local government require, as never before; careful study and intelli- gent action. Increasing costs and taxes, the need for greater administrative efficiency, and the possibility of changes which will improve the administra- tive organization of the various units, constitute a challenge to the citizen, the student, and the legislator if our system of local government is to per- form the desired services efficiently and distribute the costs equitably.