Show l' l THINK By FRANK DIXON I live in a state in which the cash basis law is in operation The cash basis law requires that before any tax levy can be made by any city t town wn county or 01 township the proposed budget must be published publish publish- publish publish-I ed cd in a newspaper of general cir circulation circulation cir I cir cir- in the community The budget must set forth each item for or which tax money is to be spent how low much money is to be spent and the amount of tax levy for or each purpose The governing body of the tax t tunit unit mit in the publication of the pressed proposed proposed pro pro- posed budget must announce a public hearing at which any taxpayer taxpayer tax- tax payer ayer who objects to any feature of the budget or does not understand understand under- under stand tand the purpose of any levy may appear before the officers and voice oice his objections If it appe appears rs to o the governing officers that there here is any considerable objection r to any part of the levy the officers officers oUi- oUi cers eelS may reduce the levy or abol abol- ish it completely This provision ion is isI I made in the law for the benefit of Ithe i i the taxpayers and they are j aged to be present if they have any objections and make them known If no one appears and no considerable considerable considerable consid consid- erable objection is raised at the meeting the budget is adopted as published It might be noted also alsom in m this connection that under the operation of the cash basis law governing bodies cannot during the Uie year exceed the budget in any department and make an expenditures expenditures expenditures expendi expendi- tures not provided for in the budget budget budget bud bud- get or in excess of any appropriation appropriation I tion made in the published budget Recently Decently the governing officers of the town in which I live publish published ed the notice of the proposed budget budget budget bud bud- get mentioned above In the budget budget budget bud bud- get the tax levy was radically increased increased in increased in- in creased in fact nearly tripled The increase was to take care of extra expenditures and a new service service which h the governing officials proposed proposed proposed pro pro- posed to add After the notice of the proposed budget was published I talked with witha a number of ol people All were concerned concerned con con- that the increase was too radical and that because of the increase no extra service calling for extra tax lax levies should be included included in included in- in at this time I suggested to each one with whom I talked that they avail themselves of the privilege privilege privilege of appearing before the city officials on the night set for the hearing and make their objections and desires known So many had expressed themselves themselves themselves them them- selves that this was as the thing tiling that should be done that I expected on the occasion of the budget hearing hearing hear hear- ing that the room would be filled to overflowing Imagine my surprise when the I night arrived for the meeting but five persons showed up Their ob ob- were so faint hearted and so apologetic that they were brush brushed ed aside by the officials as of no consequence and the full proposed levy was voted The next morning there was plenty of discussion about it A lot of people thought that something should be done about it and the officials recalled as spendthrifts and wasters of ol tax money The fault was not with the officials officials officials but with the TAXPAYERS who regarded the matter of taxes to be assessed against them as none of their affairs affairs affairs-a a thing that some one else should look after A lot of our troubles are are born the same way be because alise of the lack of courage of th the people to speak up when they Sh should Uld speak up and of leaving the so-called so unpleasant ant nt tasks for some one else to do because it requires a little courage courage to do them I have come to the conclusion that people like that deserve to be soaked as early and often as the soakers feel disposed to soak them It is a deserved penalty to be exacted exacted exacted ex ex- acted at regular intervals upon a supine citizenry S. S r. T r |