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MARCH M _ rent year a further number of ' . ' 'munlcipalitles will be taken from dAtfd"tNttt tae,,'gee This reduction in taAtton on the defaulter's list, and that most of u" "at" I 'Mt Ir,',',", are real "tate h" been possible not- the others will be in process of hav- of "who." chantry: 'fd, l',',',,,',','," I withstanding increased costs for in?" rffutnhiitng 'll',','," t'r',',TT,'1i fit meats in municipal legislation. At social services and unemployment o Wt s and rig a ese " the do" d each session of the relief, the demands for which in teen 1t1u!th.rre111ts_ttttt.e..._ryttr. I l Legislature a bulletin aummar- the last few years have threaten- emerged from default in the strict' _ hing legislation enacted Pertain- ed the very foundation of govern. sense of tho word, the department in:r to municipalities is distribut- mental ftnnneta1 structures, both is still exercising a measure of inodi- ed by the department. Th]. I... provincial "Id municipai. This fled control over their affairs. Such proven to be very helpful to muni- 1 government has Mud the has been limited for the most. part. clpal officials in keeping abreast t dire need for remedial measures however. to approving the yearly , of changes and developments in to alleviate the ever-increasing budget fhtoigon,,tggif, t'1pig,it. _ the LT, affecting Ontario muni- t'l.vtht,'ht'atag'utu"gi; men w e mun mm o teas. pa es. u and then to see that the budget is In reviewi . . moat part, placed upon the municii- adhered to. In most cases this Department. '1'/hu",itlt,tlesAo/a'/.t i halides by the provincial govern- modified type of supervision has reference was made to the improved i merit, and it was only in 1937' been requested by the municipalities financial outlook of municipalities when the finances of the province - themselves. rather than forced up- in Ontario. Let us now examine were placed In order, that definite on them as some would have you be-l this improvement from a dollars and steps were taken to correct thu . . situation. I"): is third: Tot'jez'ifo,,'aetme,t '.lrneti',it shewpoint and Bee what the What then has been done by this m in e ec as ' ' , guys no small part in their financial i 'trefs,",,',',",,.""" on the taxpayer's 'titie/nl1enut,lot1etis,t,f,2 thunicipali- stability, and, in addition, affords . .. es. n e irs page, t has as- them a degree of guidance in ad- , asyenstsilJnt',eu',t"g,rt'igtuirg,i,cta,1. sumed certain costs that formerly ministrative and other matters that I,,'.")',",':'] ai'most steadily manna: ------ otherwise would not he obtained. 'when the assessed population of were a responsibility of the munici. Evidence of the high regard held 'ommo was 2,NIA37, the taxable palitiest and, secondly. it increased with respect to the financial posi- I assessed value was $2,806,911,000. and paid subsidies out of its own tion of these municipalities and lBy the end of 1935, the population surpluses. . of the lncreanlns confidence that |liari risen to 3.321.618, an increase By rea'"."' of the assumpt'on of prev-n- morally with respect to iof 380,181. or 12.9 per cent, and as- t.hye services and.paymtnt of sy? munietpat eredit may be had from 'se-rt value had increased $193,- sid/ts by the province, the mumm- the fact that a number of them "25.000 to 83,000,836,000, or 6.9 perl panties generally have been able to have, since been able to issue de. cent. reduce taxation which otherwise MN!" " Ill? " better. During this period debenture 'T/f, not have been possible. Similar improvement to that men- debts increased from $413,475,000 to 'f {011: 9,13,"; I; the Ith tioned in the foregoing has also t$461.65.'3,000. or by approximately 11.7 mi". , l ling-'19 t d TI, in Ie been experienced by municipalities ,pcr cent, 'with the net debt (after 'd n1cipt1 3? {for °fayt 3: as? generally throughout the province. deducting sinking funds) increase Peen a :0" fltt'll 'JU" 'l'i, 'd IS It is with regard to these non- ing from 8356,431,000 to 8404,819,000, improve 1:105:11?" t s fl'i'lel'l'it'l'l", supervised municipalities that a or by almost 14 per cent. Taxation 'fel'"'),",,', tin _:v'ce tt Tilmch'l'a' "as greater part of the department's also showed a corresponding jump. vast pr: "(he' -h unques ""3 e a - time is now being directed. Tho being $102,146,000 for 1926 and 8117e t'itznetyi'lisr' w rf,' Mai: gene"; if "9195' principal problems that are receiv- 466,000 for 1935, an increase of 815e munici laiiltligeso 'tld,',',",,,,'?,),') "fit a1 3 ing attention in this regard are 320,000. or 15 per cent. These ref- well depservin of mention at ths' those with respect to assessment, erences to taxation include levies time for theifown co-o erative Ili'. budgeting. accounting. auditing and for school purposes which when ex- forts with those of the? munici al general municipal procedure. eluded, produce even more startling {do iniiiiiit and the 11'er'11,'llfi"'i11, The foundation for this work has results. in that. the increase for the facrin this rievous g roblem the been laid, however, through the period was 81g,060,000, or almost 28 J,',',',",'),,',,)'] reiults of'wlfich s eak for facilities of the department that are per cent. general municipal taxa- themselves p , now available to all municipalities. tion for 1926 being only t64,859,000 In the that" of munici a1 debt ----.- and for 1935, $82,909,000. reduction the results ex prienced As a further impetus to this im- _ From 1935 to MBT, however, a 'in this 'rovince are exempglary to portant work, the department has worthy and noted improvement has sa the lgast l Possibly the leading co-operated with the University of tteen experienced in each instance. 'JIU,) in this respect has been the; Western Ontario, London; Queen's While the assessed population for functions of the Ontario Municipal University. Kingston; and the Uni.. the Province has increased by Me Board One of its most important versity of Toronto in conducting 214 to 3,377,tt32, or approximately responsibilities is the control and schools for municipal officials. 1.7 per cent, in this period, assessed iurisdietion it exercises over capi- Representatives from the depart- (values declined $81,569,000 to 82e 'd ex enditures of municipalities ment have taken part in all of these 919,267,000, or 2.7 per cent. Gross and th'; issue of debenturds The courses of instruction and an en- debenture debt decreased 835,909,- effect of requiring the consent and viable measure of success has been 000 to 8425,'U4,000, or 7.8 per cent, a royal of the board to such mat. ' experienced in every case. and the net debt latter deducting "if; has had a steadying influence The department is also working in !sinking funds) decreased $38,904,000 on municipalities generally and has ' co-operation with the Municipal Fi- ito $365,915,000, or 9.6 per cent. resulted in curtailment of more or; l nance Officers' Association in con- Taxation also reflects this down- less haphazard extension of munici- ducting-research work on municipal ward trend, such being reduced by pal services involving increase in accounting with a view to having $961,000 during the period down to the capital debt, such as has been prepared a "Manual of Municipal Ac- $116,505,000. Exclusive of educa- experienced in the past. counting" for the immediate use of tional or school levies, the reduc-i The board's policy in this regard towns and villages. It is further tion in taxation for this period is) has been to scrutinize carefully all Proposed lo extend this manual for even more gratifying, general mu- applications for permission to incur use by other municipalities with the -nicipal taxes being reduced by $6.- additional debt with a view to "xr"T.tation of Placing general ac- 348,000 to $78,561,000. or 5.2 per ' {limiting its approval to only those Tun/iryr PTctife on a moro sub. cent. cases where the contemplated stantial basis than has obtained in One may justly ttsk how it is that services are absolutely essential,; the pas.t. with such a substantial reduction in and further where it is within the The "ltr.odytion of such a refer- debt over this period, there is not a competence of the municipality to 'ence text in Ontario should tend to iproporttonate drop in taxation due to meet the increased burden of debt both. standardize and improve the 'reduced carrying charges. The ans- carrying charge, without impairing quality of accounting systems as ,wer is simply this: that while re- lor Jeopardizing its credit position. _i,'i'eil' as budgetary control and pro- 'payments of principal and interests , . , ngurztoihhe bineifit of all concern- .are made each year on the defbt. Unemploymenf Relief i e ' an w ma e t possible for the the annual cost to the taxpayer or . department to secure more uniform ldebt service charges of both prin- . "he cgst 23;"? tgr/t 2:313: "e t',f,'J,'l1", tam ",tll'gti.r"ties with re- cipal and interest combined.l 't /',ldl',d. gr 1938 reflected an im-' pec , en a a rs. mains the same until the who e o ' i . l ent condi- It. will he readily seen from this an issue is re aid. .provement m unemp oym brief outline _lvrtt." accomplishments This applies not only to the serial gt's'i, ogre," afarinfhtg,lg,s3?"tTr' have been experienced to date. To type of debenture, but also to those 82 , ' tll/l, g In the 'ra'; 1938, achieve the final goal in this re- issued on the sinking fund plan. In '29 "tLI cumulative numbers _ 'e.rd1.howevtr, mottns continued 89- the former case. the municipality t t 0 a 41986 an aver- plieation to the work for some time t id an e ual annual payment assuted were 2,'t , ' or yet to come. '9":me both If,',',,:',',',' charges and age monthly figure of 228.499. In The annual report of municipal (:Yncipagl repayments during the the year 1937 total cumulative num- statistics, published by the depart- Eamon term of the issue, and while hers assisted ll",',"'; 'l,','.,',",',')",',';,,,,,')." t',n2',1uho",U',e,er'.t isubstantially im. ithe interest charges reduce each t1verage mont y tru t . . prev ous issues. and ex- (year, the principal repayments cor- perience to date indicates quite "_resportding1y increase. In the lat- forcibly that this report satisfies a iter instance there is both a fixed long felt need for some central! 'payment of interest and payment agency through which financial as into the sinking fund during the . well as statistical and other infers t rm of the debenture. -mation Pertaining to munieiptuitiea e ' ands-tr administration may be on; . a . n . _