being held responsible therefor through the failure of the legislature to make the proper appropriation. A larger state reason is that it defeats any attempt to think intelligently about state financial requirements and to make plans that have any fair hope of fulfillment. Fiscal Fiscal Fiscal Year Ended Sept. 30, 1913. Fiscal Year Ended Sept. 30, 1914. Fisca Fiscal APPENDIX "A." COMPARATIVE STATEMENT SHOWING, BY YEARS, APPROPRIATIONS AND OTHER CASH REQUIREMENTS, CASH AVAILABLE THEREFOR AND RESULTANT SURPLUS OR DEFICIT FOR THE SIX YEARS ENDING SEPTEMBER 30, 1916. 7,151,028.46 4,736,414.12 7,805,966.07 $10,475,863.13 $12,090,364.69 $16,841,931.52 8,317,961.10 $19,813,037.15 8,076,565.43 9,500,000.00 $11,049,209.49 $21,227,605.62 $39,432,789.47 $43,188,980.14 $50,791,094.88 $56,652,754.77 $51,452,229.77 $57,702,809.97 6,000,000.00 $39,432,789.47 $43,188,980.14 $50,791,094.88 $56,652,754.77 $51,452,229.77 $63,702,809.97 Cash balance at beginning of year.. $6,782,201.22 Revenues received from indirect taxation and; miscellaneous sources (Appendix B) Direct taxes 35,731,259.80 228,618.56 Bonds sold in anticipation of revenues. 6,000,000.00 APPENDIX "B." COMPARATIVE SUMMARY OF REVENUES RECEIVED FROM INDIRECT TAXATION AND MISCELLANEOUS SOURCES FOR THE SIX) YEARS INDIRECT TAXES: ENDING SEPTEMBER 30, 1916. It is to be noted that the results shown for 1911-1914, inclusive, are actual that is, they are taken from the record. The estimate for 1915 was prepared on the basis of the revenues up to June 30, 1915, and the experience of previous years. Since that time, business conditions have changed so that the actual returns from the stock transfer tax to September 30 exceeded the estimate for the year by more than $2,000,000; the returns from the corporation tax, the secured debt tax and the mortgage tax exceeded the estimate by $1,500,000 more. In 1914, the inheritance tax was $11,162,000; it was estimated at $7,500,000; the amount actually realized was $8,264,000. For further discussion see p. x to xi. MUNICIPAL RESEARCH is a monthly publication devoted to the science of government. It contains the results of the more important studies conducted by the Bureau of Municipal Research of New York City. It is constructive in policy and aims to serve as an independent factmedium concerning methods of improving the public service. It records facts and achievements and outlines better and simpler methods. Each issue is confined to a single topic which may be discussed from several points of view. It is not controversial. Its conclusions are representative of the best in current thought and practice. MUNICIPAL RESEARCH is the only publication of its kind. It combines a thorough knowledge of methods in fully fifty towns, counties, cities and states, with the results of independent and scientific research into underlying principles. Each number constitutes a contribution of value and substance to the science of government. SUBSCRIPTIONS A heavy expense for printing and distributing these publications has been assumed by the Bureau. Owing to the constantly growing demand for copies, it has become necessary to charge an amount which is approximately equal to the cost of the printing. The subscription price is five dollars ($5) per annum. Libraries, schools and colleges have been notified to this effect, and a gratifying response has been had to the invitations to subscribe. Subscriptions have already been received from all parts of the United States and from foreign lands. It is a publication that should be in every library, every institution of learning, and in every public office. Subscriptions should be sent to BUREAU OF MUNICIPAL RESEARCH 261 BROADWAY, NEW YORK CITY, N. Y. MUNICIPAL RESEARCH: JANUARY-Next Steps in the Development of a Budget for the City of New York. (142 pp.) FEBRUARY-A "State Budget"-Proposals for the Constitutional Convention of New York. (53 pp.) MARCH-Financial Problems of the City of New York; the "Pay-AsYou-Go" Plan, Etc. (70 pp.) APRIL-Condition of the New York State Sinking Funds-A report to the Constitutional Convention. (39 pp.) MAY-Constitution and Government of the State of New York-An Appraisal. (250 pp.) JUNE-Budget Systems; A Discussion Before the New York Constitutional Convention (200 pp.). Including the Report of the Finance Committee. JULY-State Administration-Discussions of Proposed Amendments for the Reorganization of the Executive Branch Before the New York Constitutional Convention-Including Report of the Committee and Speech of Elihu Root. (190 pp.) AUGUST-State Finances-A Report on the Financial Procedure of the State of New York, with Special Reference to the Direct Tax. (19 pp.) FUTURE NUMBERS WILL INCLUDE: Standardization of Work and Salaries as it is actually being worked out for the City of New York. Health Inspection, Purchasing Methods of Municipalities. Opportunities for Public Service. And other subjects as studies are concluded. |