• TABLE OF CONTENTS
HIDE
 Front Cover
 Analysis and conclusion
 Acknowledgement
 Florida schools
 Tax dollar study of Alachua...
 Tax dollar study of Bake count...
 Tax dollar study of Bay county
 Tax dollar study of Bradford...
 Tax dollar study of Brevard...
 Tax dollar study of Broward...
 Tax dollar study of Calhoun...
 Tax dollar study of Charlotte...
 Tax dollar study of Citrus...
 Tax dollar study of Clay count...
 Tax dollar study of Collier...
 Tax dollar study of Columbia...
 Tax dollar study of Dade count...
 Tax dollar study of Desoto...
 Tax dollar study of Dixie...
 Tax dollar study of Duval...
 Tax dollar study of Escambia...
 Tax dollar study of Flagler...
 Tax dollar study of Franklin...
 Tax dollar study of Gadsden...
 Tax dollar study of Gilchrist...
 Tax dollar study of Glades...
 Tax dollar study of Gulf count...
 Tax dollar study of Hamilton...
 Tax dollar study of Hardee...
 Tax dollar study of Hendry...
 Tax dollar study of Hernando...
 Tax dollar study of Highlands...
 Tax dollar study of Hillsborough...
 Tax dollar study of Holmes...
 Tax dollar study of Indian River...
 Tax dollar study of Jackson...
 Tax dollar study of Jefferson...
 Tax dollar study of Lafayette...
 Tax dollar study of Lake count...
 Tax dollar study of Lee county
 Tax dollar study of Leon count...
 Tax dollar study of Levy count...
 Tax dollar study of Liberty...
 Tax dollar study of Madison...
 Tax dollar study of Manatee...
 Tax dollar study of Marion...
 Tax dollar study of Martin...
 Tax dollar study of Monroe...
 Tax dollar study of Nassau...
 Tax dollar study of Okaloosa...
 Tax dollar study of Okeechobee...
 Tax dollar study of Orange...
 Tax dollar study of Osceola...
 Tax dollar study of Palm Beach...
 Tax dollar study of Pasco...
 Tax dollar study of Pinellas...
 Tax dollar study of Polk count...
 Tax dollar study of Putnam...
 Tax dollar study of St. Johns...
 Tax dollar study of St. Lucie...
 Tax dollar study of Santa Rosa...
 Tax dollar study of Sarasota...
 Tax dollar study of Seminole...
 Tax dollar study of Sumter...
 Tax dollar study of Suwannee...
 Tax dollar study of Taylor...
 Tax dollar study of Union...
 Tax dollar study of Volusia...
 Tax dollar study of Wakulla...
 Tax dollar study of Walton...
 Tax dollar study of Washington...






Group Title: tax dollar study of Florida, county by county
Title: A Tax dollar study of Florida, county by county
CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00075596/00001
 Material Information
Title: A Tax dollar study of Florida, county by county including summarizations, analyses and conclusions; as prepared for the Subcommittee on counties and cities of the Informal ways and means committee of the 1939 House of representatives
Physical Description: 1 v. (unpaged) : illus. ;
Language: English
Creator: University of Florida -- Bureau of Economic and Business Research
Publisher: Realtors Statistical Surveys
Place of Publication: St. Petersburg, Fla.
Publication Date: 1939?
 Subjects
Subject: Finance, Public -- Florida   ( lcsh )
Local finance -- Florida   ( lcsh )
Municipal finance -- Florida   ( lcsh )
Genre: non-fiction   ( marcgt )
 Notes
Statement of Responsibility: Classification, arrangement and production by the Outmans.
 Record Information
Bibliographic ID: UF00075596
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: oclc - 13107873

Table of Contents
    Front Cover
        Front Cover
    Analysis and conclusion
        Page 1
        Page 2
        Page 3
        Page 4
        Page 5
        Page 6
        Page 7
        Page 8
        Page 9
        Page 10
    Acknowledgement
        Page 11
    Florida schools
        Page 12
        Page 13
        Page 14
        Page 15
        Page 16
        Page 17
        Page 18
        Page 19
        Page 20
        Page 21
        Page 22
        Page 23
        Page 24
        Page 25
        Page 26
    Tax dollar study of Alachua county
        Page 27
        Page 28
        Page 29
        Page 30
        Page 31
        Page 32
        Page 33
        Page 34
        Page 35
        Page 36
    Tax dollar study of Bake county
        Page 37
        Page 38
        Page 39
        Page 40
        Page 41
        Page 42
        Page 43
        Page 44
        Page 45
    Tax dollar study of Bay county
        Page 46
        Page 47
        Page 48
        Page 49
        Page 50
        Page 51
        Page 52
        Page 53
        Page 54
    Tax dollar study of Bradford county
        Page 55
        Page 56
        Page 57
        Page 58
        Page 59
        Page 60
        Page 61
        Page 62
        Page 63
    Tax dollar study of Brevard county
        Page 64
        Page 65
        Page 66
        Page 67
        Page 68
        Page 69
        Page 70
        Page 71
        Page 72
        Page 73
        Page 74
    Tax dollar study of Broward county
        Page 75
        Page 76
        Page 77
        Page 78
        Page 79
        Page 80
        Page 81
        Page 82
        Page 83
        Page 84
        Page 85
    Tax dollar study of Calhoun county
        Page 86
        Page 87
        Page 88
        Page 89
        Page 90
        Page 91
        Page 92
        Page 93
        Page 94
    Tax dollar study of Charlotte county
        Page 95
        Page 96
        Page 97
        Page 98
        Page 99
        Page 100
        Page 101
        Page 102
        Page 103
    Tax dollar study of Citrus county
        Page 104
        Page 105
        Page 106
        Page 107
        Page 108
        Page 109
        Page 110
        Page 111
        Page 112
    Tax dollar study of Clay county
        Page 113
        Page 114
        Page 115
        Page 116
        Page 117
        Page 118
        Page 119
        Page 120
        Page 121
        Page 122
    Tax dollar study of Collier county
        Page 123
        Page 124
        Page 125
        Page 126
        Page 127
        Page 128
        Page 129
        Page 130
        Page 131
    Tax dollar study of Columbia county
        Page 132
        Page 133
        Page 134
        Page 135
        Page 136
        Page 137
        Page 138
        Page 139
        Page 140
    Tax dollar study of Dade county
        Page 141
        Page 142
        Page 143
        Page 144
        Page 145
        Page 146
        Page 147
        Page 148
        Page 149
        Page 150
        Page 151
        Page 152
    Tax dollar study of Desoto county
        Page 153
        Page 154
        Page 155
        Page 156
        Page 157
        Page 158
        Page 159
        Page 160
        Page 161
        Page 162
    Tax dollar study of Dixie county
        Page 163
        Page 164
        Page 165
        Page 166
        Page 167
        Page 168
        Page 169
        Page 170
        Page 171
    Tax dollar study of Duval county
        Page 172
        Page 173
        Page 174
        Page 175
        Page 176
        Page 177
        Page 178
        Page 179
        Page 180
        Page 181
    Tax dollar study of Escambia county
        Page 182
        Page 183
        Page 184
        Page 185
        Page 186
        Page 187
        Page 188
        Page 189
        Page 190
    Tax dollar study of Flagler county
        Page 191
        Page 192
        Page 193
        Page 194
        Page 195
        Page 196
        Page 197
        Page 198
        Page 199
        Page 200
    Tax dollar study of Franklin county
        Page 201
        Page 202
        Page 203
        Page 204
        Page 205
        Page 206
        Page 207
        Page 208
        Page 209
    Tax dollar study of Gadsden county
        Page 210
        Page 211
        Page 212
        Page 213
        Page 214
        Page 215
        Page 216
        Page 217
        Page 218
    Tax dollar study of Gilchrist county
        Page 219
        Page 220
        Page 221
        Page 222
        Page 223
        Page 224
        Page 225
        Page 226
        Page 227
    Tax dollar study of Glades county
        Page 228
        Page 229
        Page 230
        Page 231
        Page 232
        Page 233
        Page 234
        Page 235
        Page 236
        Page 237
    Tax dollar study of Gulf county
        Page 238
        Page 239
        Page 240
        Page 241
        Page 242
        Page 243
        Page 244
        Page 245
        Page 246
    Tax dollar study of Hamilton county
        Page 247
        Page 248
        Page 249
        Page 250
        Page 251
        Page 252
        Page 253
        Page 254
        Page 255
    Tax dollar study of Hardee county
        Page 256
        Page 257
        Page 258
        Page 259
        Page 260
        Page 261
        Page 262
        Page 263
        Page 264
    Tax dollar study of Hendry county
        Page 265
        Page 266
        Page 267
        Page 268
        Page 269
        Page 270
        Page 271
        Page 272
        Page 273
        Page 274
    Tax dollar study of Hernando county
        Page 275
        Page 276
        Page 277
        Page 278
        Page 279
        Page 280
        Page 281
        Page 282
        Page 283
    Tax dollar study of Highlands county
        Page 284
        Page 285
        Page 286
        Page 287
        Page 288
        Page 289
        Page 290
        Page 291
        Page 292
    Tax dollar study of Hillsborough county
        Page 293
        Page 294
        Page 295
        Page 296
        Page 297
        Page 298
        Page 299
        Page 300
        Page 301
        Page 302
    Tax dollar study of Holmes county
        Page 303
        Page 304
        Page 305
        Page 306
        Page 307
        Page 308
        Page 309
        Page 310
        Page 311
    Tax dollar study of Indian River county
        Page 312
        Page 313
        Page 314
        Page 315
        Page 316
        Page 317
        Page 318
        Page 319
        Page 320
        Page 321
    Tax dollar study of Jackson county
        Page 322
        Page 323
        Page 324
        Page 325
        Page 326
        Page 327
        Page 328
        Page 329
        Page 330
    Tax dollar study of Jefferson county
        Page 331
        Page 332
        Page 333
        Page 334
        Page 335
        Page 336
        Page 337
        Page 338
        Page 339
    Tax dollar study of Lafayette county
        Page 340
        Page 341
        Page 342
        Page 343
        Page 344
        Page 345
        Page 346
        Page 347
        Page 348
    Tax dollar study of Lake county
        Page 349
        Page 350
        Page 351
        Page 352
        Page 353
        Page 354
        Page 355
        Page 356
        Page 357
        Page 358
        Page 359
        Page 360
    Tax dollar study of Lee county
        Page 361
        Page 362
        Page 363
        Page 364
        Page 365
        Page 366
        Page 367
        Page 368
        Page 369
        Page 370
    Tax dollar study of Leon county
        Page 371
        Page 372
        Page 373
        Page 374
        Page 375
        Page 376
        Page 377
        Page 378
        Page 379
    Tax dollar study of Levy county
        Page 380
        Page 381
        Page 382
        Page 383
        Page 384
        Page 385
        Page 386
        Page 387
        Page 388
    Tax dollar study of Liberty county
        Page 389
        Page 390
        Page 391
        Page 392
        Page 393
        Page 394
        Page 395
    Tax dollar study of Madison county
        Page 396
        Page 397
        Page 398
        Page 399
        Page 400
        Page 401
        Page 402
        Page 403
        Page 404
    Tax dollar study of Manatee county
        Page 405
        Page 406
        Page 407
        Page 408
        Page 409
        Page 410
        Page 411
        Page 412
        Page 413
        Page 414
    Tax dollar study of Marion county
        Page 415
        Page 416
        Page 417
        Page 418
        Page 419
        Page 420
        Page 421
        Page 422
        Page 423
    Tax dollar study of Martin county
        Page 424
        Page 425
        Page 426
        Page 427
        Page 428
        Page 429
        Page 430
        Page 431
        Page 432
        Page 433
    Tax dollar study of Monroe county
        Page 434
        Page 435
        Page 436
        Page 437
        Page 438
        Page 439
        Page 440
        Page 441
        Page 442
    Tax dollar study of Nassau county
        Page 443
        Page 444
        Page 445
        Page 446
        Page 447
        Page 448
        Page 449
        Page 450
    Tax dollar study of Okaloosa county
        Page 451
        Page 452
        Page 453
        Page 454
        Page 455
        Page 456
        Page 457
        Page 458
        Page 459
    Tax dollar study of Okeechobee county
        Page 460
        Page 461
        Page 462
        Page 463
        Page 464
        Page 465
        Page 466
        Page 467
        Page 468
    Tax dollar study of Orange county
        Page 469
        Page 470
        Page 471
        Page 472
        Page 473
        Page 474
        Page 475
        Page 476
        Page 477
        Page 478
        Page 479
    Tax dollar study of Osceola county
        Page 480
        Page 481
        Page 482
        Page 483
        Page 484
        Page 485
        Page 486
        Page 487
        Page 488
    Tax dollar study of Palm Beach county
        Page 489
        Page 490
        Page 491
        Page 492
        Page 493
        Page 494
        Page 495
        Page 496
        Page 497
        Page 498
        Page 499
        Page 500
        Page 501
    Tax dollar study of Pasco county
        Page 502
        Page 503
        Page 504
        Page 505
        Page 506
        Page 507
        Page 508
        Page 509
        Page 510
    Tax dollar study of Pinellas county
        Page 511
        Page 512
        Page 513
        Page 514
        Page 515
        Page 516
        Page 517
        Page 518
        Page 519
        Page 520
        Page 521
    Tax dollar study of Polk county
        Page 522
        Page 523
        Page 524
        Page 525
        Page 526
        Page 527
        Page 528
        Page 529
        Page 530
        Page 531
        Page 532
        Page 533
        Page 534
    Tax dollar study of Putnam county
        Page 535
        Page 536
        Page 537
        Page 538
        Page 539
        Page 540
        Page 541
        Page 542
        Page 543
        Page 544
        Page 545
    Tax dollar study of St. Johns county
        Page 546
        Page 547
        Page 548
        Page 549
        Page 550
        Page 551
        Page 552
        Page 553
        Page 554
    Tax dollar study of St. Lucie county
        Page 555
        Page 556
        Page 557
        Page 558
        Page 559
        Page 560
        Page 561
        Page 562
        Page 563
        Page 564
    Tax dollar study of Santa Rosa county
        Page 565
        Page 566
        Page 567
        Page 568
        Page 569
        Page 570
        Page 571
        Page 572
        Page 573
    Tax dollar study of Sarasota county
        Page 574
        Page 575
        Page 576
        Page 577
        Page 578
        Page 579
        Page 580
        Page 581
        Page 582
        Page 583
    Tax dollar study of Seminole county
        Page 584
        Page 585
        Page 586
        Page 587
        Page 588
        Page 589
        Page 590
        Page 591
        Page 592
        Page 593
    Tax dollar study of Sumter county
        Page 594
        Page 595
        Page 596
        Page 597
        Page 598
        Page 599
        Page 600
        Page 601
        Page 602
        Page 603
    Tax dollar study of Suwannee county
        Page 604
        Page 605
        Page 606
        Page 607
        Page 608
        Page 609
        Page 610
        Page 611
        Page 612
        Page 613
    Tax dollar study of Taylor county
        Page 614
        Page 615
        Page 616
        Page 617
        Page 618
        Page 619
        Page 620
        Page 621
        Page 622
    Tax dollar study of Union county
        Page 623
        Page 624
        Page 625
        Page 626
        Page 627
        Page 628
        Page 629
        Page 630
        Page 631
    Tax dollar study of Volusia county
        Page 632
        Page 633
        Page 634
        Page 635
        Page 636
        Page 637
        Page 638
        Page 639
        Page 640
        Page 641
        Page 642
    Tax dollar study of Wakulla county
        Page 643
        Page 644
        Page 645
        Page 646
        Page 647
        Page 648
        Page 649
    Tax dollar study of Walton county
        Page 650
        Page 651
        Page 652
        Page 653
        Page 654
        Page 655
        Page 656
        Page 657
        Page 658
    Tax dollar study of Washington county
        Page 659
        Page 660
        Page 661
        Page 662
        Page 663
        Page 664
        Page 665
        Page 666
        Page 667
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ANALYSIS AND CONCLUSION


The studies embraced in this volume, including analysis of the 67 counties,

together with a summarization of county, municipal, school, special district

combined with state government,making a total of 68 distinct unit analyses, pre-

sents a picturization of the tax dollar for the latest available fiscal year as

follows:

1. County tax dollar

2. Municipal tax dollar

3. School tax dollar

4. Composite tax dollar of the county and all its
subdivisions.

Graphically is thus revealed:

a. Total cost of local government

b. Relative part of tax load borne by respective source

o, Relative sharing of the tax dollar by various functions

d. Tax escapeasand tax overburden

e. Countless conclusions available to legislators, tax-
payers and tax students.

This analysis does not represent an audit, takes no account of balances, but

is simply an effort to trace the actual tax dollar in and out. There being no

central source from which Florida municipal data is available, the process of

fact-finding is very tedious and fatiguing, The difficulties incurred in se-

curing information from many of our cities would indicate that there is wide

room for mismanagement or misapplication of municipal funds. Investigation shows

that in other states a centralized plan of accounting and reporting has brought

far greater order than the chaotic system so prevalent in Florida.

The studies herein present conclusively ond graphically that the greatest

cost of government is the cost of local government. Likewise, here lies the

greatest hope of economy.

The following table is indicative of the annual cost of the units indicated:

County government (including debt service) $26,296,849.

Municipal government (including debt service) 31,121,353.

School Costs (including debt service) 26,147,668.

Special Tax Districts (including debt service) 3,187,169.
Total $86,755,039.

To the above total must be added the sum of $37,348,915,96 as the cost of

state government and road building, of which the latter accounts for $.1,819,850,46




2

By combining the cost of local government as indicated above, we reach the

grand total of $124,101,954.35, which constitutes the outgoing tax dollar for the

State of Florida -- a sum that should cause every Florida citizen to pause and

take stook and due consideration whether or not we are heading for a destined

future of greatness for Florida, or one of ultimate bankruptcy. The answer to

that problem is not in our province to render, Perhaps time alone can answer.

From the various tables and charts that will be found in that portion of

this Florida governmental analysis that deals with the counties, municipalities

and districts, there will be found vrst confusion. It is definitely impossible

to trace a pattern, find a plan or follow a logical sequence even indicating a

system of taxation for the State of Florida. There is no similarity between

counties or between municipalities, Each city end town of the state virtually is

a law unto itself so far as internal policy and physical routine are concerned.

Under no centralized control or guidWaio for comparison, there is a different

pattern of assessment valuations and tax procedure in practically very district

reflected.

As to revenues, real property is the "beast of burden". In St. Lucio 72.95%

of all the incoming tax dollars are from real property. Hardee County is low,

taking only 7.43% of its tax income from realty. Personal property escapes with

only a minor share of tax burden. Taylor County is high with 9.871, while Collier

County is low with only .270 charged to personal.

In recent years, the state has taken over varying proportions of the county

burden. In Holmes County, in excess of 70% of all revenue comes from state sources,

while St. Lucie is low with only 12.75%.

Utility operations have also become a major factor in local government re-

venues. Duval is high with 28.62. Sevcral counties have none of this revenue

production, and others only a fraction cf 1% of the total. License taxes show a

high of 5.41% in Escambia, and a low of .63% in Clay.

Glancing at disbursements, the high cost for general governmental operations

is 58.62% in Hamilton and a low of 21% in Palm Beach. Protection of person and

property carries a high in Duval of 15.51% and a low in Glades of 3.09%. For

health and sanitation, Dade is high with 13,S whereas Liberty County only has .04%.

Highways in Collier County lead with 39.11% while Bradford County has a low

of 2.86%. Most of the counties sh.w a minor expenditure for advertising, ranging

downward from 2.46% in Dado County to a low of .06% in St. Lucie, with 17 counties

in which no advertising funds are reflected. Debt service takes a big toll from

the tax dollar from each and every county, from a high of 65629% in St. Lucie to

a low of'14,62% in Baker.






3

From the charts from whence came the above figures con be made deductions

along most any line sought in governmental study, startling in revelation and

challenging to reformation in local governmental operative procedure.

Obviously "streamlining" of LOCAL GOVERNTMENT is not only necessary but im-

perative. State government may well become an objoot of scrutiny and study, but

this survey is ostensibly for the purpose of examining local problems. Overlap-

ping and duplication of services abound. This prevails from top to bottom.

Federal allocation for road building in Florida mounts into the millions. An

efficient, well-managed road department spends this federal allocation also --

$11,819,850.46 -- for road purposes from state taxation. Counties follow with

more than $5,000,000. for road maintenance and building. Cities and towns add a

charge for streets and maintenance in excess '.f $4,000,000.

In charity and welfare work, counties spent approximately $2,000,000. Cities

add $650,000., the State Welfare Board approximating :6,000,000.

Fine and Forfeiture Extrrv.gances

County figures shcw a fine and forfeiture revenue approximating $500,000.,

with a corresponding outlay of approximately $2,500,000. -- the annual cost of

misdemeanors and minor crimes. To this must be added the salaries of the judges

of circuit court, state attorneys, supreme court .nd other costs contributed by

the state to the administration of justice. The evils of the fee system are

found at the worst in the fine and forfeiture files. Legislative inquiry into

that particular phase of the cost of local 'cvornment would undoubtedly reveal

outstanding extravagances, waste, abuse and downright political pilfering.

Protection of person nnd property in city disbursements exceed $5,000,000.

General operations of our cities c.st "5,000,000. Counties furnish )2,000,000.

for general operation costs. All such itons prove conclusively that we are

paying for two suits of local governmental olcthes and receiving only one,

Tax assessments rnd tax collection cost 67 counties approximately $600,000.

per annum. Unquestionably, as much rore is spent for assessing and collecting

taxes in the approximately 250 municipalities. No possible justifiable reason

can exist for duplicating assessments upon identical properties. It is a waste

of time, effort and monty. On this subject alone a minimum saving of $500,000.

annually could be realized.

The figures used for these studios did not take into consideration the fees

of county officials excepting where excess foes existed. A special study is now

in progress which will show the gross receipts of fee officers. When completed,

a supplementary report will be available. This will show a considerable increase










in the sum of county govcrnmont.

Debt Service

Unquestionably, the greatest blood-sucker of the local tax dollar is that of

debt service, absorbing from municipalities, counties and schools approximating

$30,752,397. for the last avrilcble year's records. A daily debt requirement ex-

ceeding $84,253. This is a terrific toll ond the pity is that little progress

is being made towards reduction of principal.

Florida as a state has none of these obligations. A constitutional prohibi-

tion prevents assumption or direct assistance of the debts of the various units.

The law of common sense, however, decrees that the credit of the state subdivi-

sions should be pooled or grouped for the benefit of the credit of the whole,

and to secure for those tax-bled and suffering components of the body politic of

Florida an interest rate that will not mortgage the future to the disaster of the

economic fiber of Floridai If Florida does not furnish financial ability suf-

ficient to wrrk out this problem for the benefit of the people, the state should

take the load in securing services of financial authorities that may solve and

alleviate the problem.

Many political subdivisions have financial stability sufficient to maintain

A-i credit rating, yet are paying interest rates far greater than warranted by

the present money market. Many other units should be studied on the following

formula: The credit is good, therefore the prevailing interest rate of 5% to 6%

should be cut materially, or the unit is bankrupt or in debt beyond the ability

to pay, and the amont of the debt should be adjusted.

On the subject of debt, millions could be saved which would directly result

in a lessened burden to the taxpayer.

Reservoir Should Be Re-Shaped

A reservoir of credit has been brought about by the gas tax. This should be

extended, modified or changed to the advantage of the people of Florida and debt-

ridden communities of the state. When bonds were issued, no gas tax was contem-

plated. The gas tax is an added element of good faith and resource to the se-

curity of the bond and to the benefit of the bondholder for it has very materially

advanced bond prices. Many abuses and sharp practices have been executed through

the process of mandamus ad other procedure known to the legal profession and bond

speculators. In plain language, the legislature has rigged a market that has

taken toll of millions from the good people of the state, This may be deemed

worthwhile as it has had the effect of building credit, showing the people of










Florida willing to pay, if through the nose, to liquidate just debts. It is now

time that the people should have the benefit in lowered interest rates of the

credit thus created and some socialization for centralization of credit should

be utilized to lessen the load of annual interest toll now borne. Debt structure

should have the earnest study of the legislature as the most potent means of low-

ering tax burdens of counties and cities.

Broadened Burdens, Narrower Base

Recent years have broadened the burdens and narrowed the tax base of local

governmental units. In olden days, the municipality licensed liquor and re-

tained the revenue. The state is now the major taxing unit. Policing remains,

but revenue departs. Gasoline goes exclusively to the state for use in re-allo-

cation. Bulk of the sales producing tax ore made in cities. Re-allocation fails

to extend thereto, only in minor ways. Greatest traffic pounds city streets,

maintenance of which fell upon city treasuries. Street lights and traffic lights,

traffic officers and traffic patrols are city burdens. Yet, demand for state aid

requires state taxes, end so the tax tangle is spun. Many cities justly complain

that trucks from larger cities travel the streets, deliver goods in competition

to the elimination of local industry, yet the power to license has been denied

local consuming units.

Counties assess intangible taxes, revenue going entirely to the state.

Counties also deal with traffic problems created as a result of state revenue.

Unquestionably, mnny things could be done to place burdens properly upon correct

revenue bass, simplifying government and effecting true economies.

Lower Costs, or Increase Taxes

Taxing officials constantly face increasing demands for expenditures from

their bosses -- the voters. Clearly government functions must be lessened, or

our taxes constantly increased. Unnatural economic conditions have caused dis-

turbances or far-roaching consequences. Actual want has boon orepted, which has

opened the door for artificial want.

Representatives of cities and counties both express needs of more funds, or

additional taxing authority in appearing before this committee. From neither

came any material suggestions for ooonomy. Local governmental units looking

constantly to stato sources croeto additional state costs nd scnd state offici-

als on the hunt for now revenue. Exemptions have disrupted tax flow until our

system has become disjoined, disproportioned rnd out of balance, yet producing

$124,101,954.35 annually, rnd therefore, beyond the pr.le of much condemnation










as to adequacy.

Revenue Sources Examined

Any study of cities nnd towns loads into the railm of taxation. Clearly

the spirit of the Constitution, which calls for equality of taxation, has boon

badly twisted. Real property, bcing constantly vulnerable, is shown to carry

$40,000,000. of the $86,000,000. uscJ by county, city, school and respective debt

costs. Another 51,500,00C. by county, city, school rnd respective debt costs.

Another $1,500,000. is contributed by real property for state purposes, or to

state coffers. Real property bears 40Z of the cost of Florida schools, 34% of

burdens of our cities and towns, and in excess of 50% of county government. In

many cases, real estate te.xos absorb from 25% to 100%0 of the gross revenue of im-

proved property -- an intolc.rcr ble .nd destructive tax thct has driven much of

the value of real property off throughout the etc.to.

Fallacies Promulgated

Those posing as tax exports blithely tell a puzzled populace that the whole

problem lies in collection nf taxes. With equal truth it may be said that bo-

cause water will not flow uphill is the roson for the icecrt wastes of America.

Unquestionably, it will take m.ere th-,n putting to' th in collection laws. ever

did a law have more teeth thnn the tax forcclosure law of 1929. Yet in its face,

50% of the area, and 35% of the value cf Florida rLnl estate disappeared from the

tax rolls, much of which remains available to anyone who will proceed to tax fore-

closure, though Gomoz laws, Futch laws nnd Murphy laws have rll been made avail-

able in attempts to again place real property in the tax-producing columns.

In the face of those facts, the plea thrt colleotio'n is the problem is

either a smokescreen to avoid disclosure of tax preferences or one of sheer

ignorance on the part of those giving utterance tWoroto.

As long as collection is used as a promise, futility will remain in the

conclusion. We must go back t.. the starting place -- assessments -- the first

fund.nental of ad valorem taxation.

Personal Property Walks Out

The one groat outstanding fact shcwn in practically very chart and table

accompanying the study upon which this report is based is that personal property

is the bi- escapee under our present tax system. It only boars 4.23% of the

load of our schools, 5.66% of the shr.ro of county government, and 5.71% of the

burden of municipal financing. It must be rcrombcred that under this heading

should be included the stocks of mcrohrndiso, furniture end fixtures, machinery







7
and equipment of the mrrcantile and monufaoturing business of thu state. There

should also be the furniture and fixtures of the banks, the cattle and other live-

stock on the range and within the fields should appear therewith. To this should

be added the furniture and furnishinp of the homes of the state over and above

constitutional exemptions of $500.

The walk-out of personal property from the tax structure of the state amounts

to virtually a conspiracy. In 1922 real property had a total value of $288,040,507,

which had grown in 1937 to 3438,326,756, a gain of 48.70%. Over the same period,

personal property decreased from -79,571,126. to 4150,351,837. -- a decline of

41%. During this period, the bonded debt piling an annual interest charge of

strangling proportions upon the State of Florida was created. Vastly increased

operating costs were accrued. Personal property was clearly pert of the good

faith and resources upon which the bonds were sold. Yet, personal property pro-

ceeded to move from under this load, and left the increasing p-vcrnmontsl cost as

well. Today, personal property is of such small consequence that collectors no

longer bother with a broakd~n.'. One of the hardest factor in gathering data for

this ropo.rt was to secure oven an approximation of personal property receipts.

It may be safely assumed that not to exceed 20, of the personal property cf the

state appears on the tax rolls and that appearing in all probability does not

carry 101 of its real vrluo.

Equality in taxation is shown conclusively to be non-existont in Floridn

between county cn:l c.-.unty, city -nd city, district and district, or between

these units and the state. Likewise, no equ.-lity c.n bt founded betwoon in-

dividual taxpayers. Some assessors claim a ratio of 25:,, others 50%. A ratio

study based upon factors indicative of value reveal an actual ratio of as low as

15%, or as high as 60,'. A study of propcrtios frequently shows an assessment of

100% to 500, of real value on unimproved properties and 10' on improved holdings.

Never was a truer inrictmcnt uttered than that of Judge Johnson of the 2nd

Judicial District in a suit involving assessment of rolls comparative to other

properties in vrhich he srid thr.t assessors had boon working from personal opinion

instead ..f from I-n-in frcts. This suit alone involves an item of millions, and

if settled without further delay on an equitablebrsis would go fpr toward al-

lovirting the present shortage of cash in local and sttte units including our

schools.

This is a further proof +tIht it is the error of assessments that primarily

causes our tax disturbnncos and tr-ubls,. In this connection, this report does







8

not deal in personalities and condemns no man, but likewise does lay stress upon

a defective- nd outmoded system of tax control.

Exompticns Wrongfully Applied

We find that V5,000. hnmestc.d exemptions have romuved from the rolls for

operating tax purposes homes wirth $100,000, Also from a $500. personal property

exemption, home owners in many cases have exempted furnishings and personal prop-

erties rightfully valued at many thousands. Hotels and apartment houses have se-

cured exemptions up to $25,000., from the natural consequence of $25,000 property

being placed upon the tax rolls at *-5,000. or less. Entire swanky colonies in

which the homes of the rich escape with minor taxation for debt service return

no personal property whatsoever within the sacred precincts.

Much condemnation has been hurled at honaexemption by assessing officials

and tax spenders. Yet, home exemption is firm as a rock in our Constitution and

will there remain.* An equitable assessment of homes in relation to true value

would allow the full benefits of this reform measure for the small owners, for

whom it was intended.

Likewise, it would require that the mansion would proceed to pay a fair

proportion for school and governmental costs as well as for debt. The homo with

only W500. in value of personal belongings could well go tax free. But, the

house of many rooms, with thousands of dollars of value in each room should be

brought into the paying column by proper asscssients.

Equalize or Abolish

If the ad valorem tax is to remain, then must we equalize the tax burden,

beginning with the assessment. To remove the ad valorem tax in view of our

tremendous debt requirements would probably only dofcat the purpose of more equit-

able taxation and ad valorem would remain simply for debt purposes, just as proven

with homestead exemption. The addition of any rmjor source of revenue would

likely be an aggravation, increasing the tax burden, and delaying true tox reform.

Any trail of investiCgtion as to the tax structure of Florida will inevitably

lead the traveler entering thereon to the ultimate destination of thought that

only through equalization rnd equitrble distribution of the tax burden can

justice be rendered. A semblance of equrlizatirn can never exist in Florida

with assessments being made by 67 different assessors, with no co-rdination of

efPfrt. It would be impossible for the coming legislature to pass a law or set

of laws within the time allotted thot c*'uld possibly bring any equity of assess-

ments through turning these Inwe rver t. 67 county -ssessors and approximately







9

250 municipal assessors for execution. It is an utter impossibility.

Many have contended that to remove the state from ad valorem participation

would solve the equalization problem. Such is for from the truth. There is no

basic reason why the state should be a participant in ad valcrem taxation except-

ing for coordinating purposes. The futility of expectancy of equalization there-

from is best shown by a recent controversy in Pincllas County in which the as-

sessor has undergone pressure for an increased valueti.n to make more school

revenue available. To this procedure the county tax assessor has demurred, and

set forth many reasons why he should not r.ccrd, yet not one of these reasons

being the existence of state ad valorem taxntinn.

As long as assessors are elective officers, subjected to majority of one

vote or many, they are victims of pnlitiorl influence that inevitably reflects

in tax favoritism. A centralized authority upon which they can loan would take

the assessors out from under political pressure, and bc the greatest factor in

removing tax favoritism and preference as a blot upon Florida's financial pic-

ture.

As a result of the studies made by yrur committee, it would appear that one

of two courses rom-inst (1) Reatify the ad valorem system Ocf tExation by aquali-

zaticn of the distribution of the tax load; relieving overburdened taxpayers and

bringing in escapees by righteous assessnents and rigid collcctibns. (2) Make

a change in our tax base through constitutional amendment to the turn-over cf

the business dollar -- salcs, transacti.n tax, grrss income tax.

The teachings of homestead exemption, however, have proven that real prop-

erty can not be rermved as the base of security for bonds. While we have the

present terrific debt lend, this would prove a very bold expedient, -r a very

foolish one. It at least must be accorded status of the unknown, and whether

c.r not Florida wishes to put its tax system in a field cf exploration is ex-

tremely doubtful.

On the other hand, if ad vrlorcm is to remain -- as to remain it would seem

probable -- then it is a logical conclusion that only through a well planned

and well manned tax commission can we reach satisfnctory results. In private

business no one could succeed through 67 nc.n-rclartod decentralized units.

Neither can Florida succeed -n the basis of setting revenue fcr financial needs

with 67 independent and decentralized tax authorities. Only through a central

taxing and revenue authority can this state have equalized, centralized and

efficient tax system.











10

Those crying loudest against the central trxing authority are those finding

present advantage under our existing hodge-podge system. The next most powerful

protestants are those honestly fearful of political perversion. This is a doctrine

of defeatism to which we do not subscribe. Other st-,tos have sucoeoded in bring-

ing order out of chaos similar to our own. This has been done through the com-

mission idea Excnplary laws for guidance can be found in nony states. What

other states have d:ne, Florida may and can do.

The problem of the legislature is therefore: (1) To "streamline" local

government, saving millions now lost in duplication and wasted effort (2) Find

ways and means for reducing debt and debt costs (3) Contrrlizatirn of taxing

authority to produce an equitable taxation system.

Governmental functions can undoubtedly thus be groatly simplified, modern-

izedj and rendered far more efficient for present .noodsi














AC KMOWLEDGMENTS

In the preparation of the vast detail embraced in the studies of the 67

counties, together with the composite tables and graphs, showing the state check

upon the tax structure in its entirety, dependence has been had upon many sources.

To the office of Comptroller Lee goes much praise for the fine cooperation

that was accorded. Comptroller Leo, together with his Chief Auditor, C. F.

Greene, made a special trip to contact the Committbe in Jacksonville to offer

the full facilities of the office to the work in hand. A special study made

by Messrs* Alexander and iWahnish, under the direction of the Comptroller, of

county finances, is most prolific and praiseworthy ind recommended for indivi-

dual study by all intercstcd in the problem of local government.

William 'Tninwright, State Auditor,and Bryan Willis, former State Auditor,

were most cooporativo. The office of Colin English, Superintendent of Public

Instruction, gave most valuable drta

Owing to confusion of records in sproial districts, it wrs found best to

utilize the thorough study made by the Division of Nighway Planning, headed by

W. Me Parkerj Data ftom oortain cities and towns were impossible to secure,

and likewise to the same agoncy, we were forced to go for available figures

therein contained Due thnnl:s are cxtendcdi

To the Florida Education Associ:tion .nd its r.blo Sorutr.ry, Jamres S.

Rickards, we accord full praise and apprecintionI

To many other sources rnd many other individuals there goes the hcartfolt

appreciation of the a'uthirs of the studies heroin presented,















COMPOSITE RECEIPTS:

State & Federal Source:
Teachers Salary Fund
Text Books

Vocational

Real Property

Personal Property

Poll Tax, Racing, Miscellaneous


Total


FLORIDA SCHOOLS

Analysis of Receipts and Disbursements
TOTAL COMPOSITE DISBURSEMENTS:

Administration


$11,298,303.95

309,0 3. 03
240,763.s80

9,023,527.45

956,211.61

755,135.79



$22,583,025.63


Instruction

Operation of Plant

Maintenance
Auxiliary Agencies

Fixed Charges

Capital Outlay & Miscellaneous
Debt Service

Total


TOTAL

$691,766.17
14,004,698.11

1,092,215.27

713,945.24
1,587,815.55

529,912.12
2,768,429.72

4,758,995.45

$26,147,667.63








FLORIDA SCHOOLS
COMPOSITE DOLLAR
S(Disbursements)


FLORIDA SCHOOLS
COMPOSITE DOLLAR
(Receipts)
















COMPOSITE RECEIPTS:

Real Property Taxes
Personal Property Taxes
License Taxes
Fees (Fines & Forfeitures)
Utility Operations (net)
Miscellaneous


TOTAL

$17,190,46
1,872,62
2,312,6C

633,75

6,798,16
3,791,02


Total


FLORIDA NMIICIPALITIES

Analysis of Receipts and Disbursements

COMPOSITE DISBURSEMENTS:

,5.73 General Government Operations
5.10 Protection of Person & Property

)5.37 -Health, Sanitation, Charity and Welfare
i4.23 Streets, Sewers, Parks & Maintenance

4.79 Advertising & Publicity
'0.09 Debt Service
'Miscellaneous


i5.31 Total


TOTAL

$5,347,506.78
5,111,559.41
4,135,916.27
4,417,272.10

718,291.04
10,749,g51.13
640,956.24


$31,121,352.97


Qjje,7tf~lt116~








FLORIDA MUNICIPALITIESi
COMPOSITE DOLLAR
(Receipt s) I


FLORIDA MUNICIPALITIES
COMPOSITE DOLLAR
I (Disbursements)


,964L A''T

S!, 1'Z/3


/V /.5~5CgEIr L~&~A
/, N Sc ~
~N

/PcAtJ/L')J /fdi













FLORIDA COUNTIES
Analysis of Receipts and Disbursements


COMPOSITE RECEIPTS:
Real Property Taxes
Personal Property Taxes

Fees County Officers
Gas Reallocation

Occupational Tax

Racing

Fines & Forfeitures
Miscellaneous, Non-Revenue

Board of Administration
(gas tax)


Total


TOTAL

$8,243,644.60
1,382,563.85
464,317.94

673,274.78

714,851.49
1,227,774.86

512,872.18
1,151,146.54

10,035,116.31


$24,405,562.55


COMPOSITE DISBURSEMENTS:
General Government
County Office

Law Enforcement
Highways

Welfare

Publicity

Agriculture
Miscellaneous

Debt Service, County Direct $1, 08,595.88
r Bd. of Admin. 11,416,360.51


Total


TOTAL

$1,912,572.00
961,096.64

2,396,422.01
4,908,178.22

1,915,205.54
184,233.74

237,083.92

457,100.55


13,324,956.39

$26,296,849.01








FLORIDA COUNTIES
COMPOSITE DOLLAR
(Receipts)


S FLORIDA COUNTIES
I COMPOSITE DOLLAR
(Disbursements)


f/NA3 ,qND


8e%'9i'L2 CF AL2/A1/,//Nt/Jr,j,/
:G4 P~dz .73X


/,ef/,L P7C.7E/- TY


JJ, 78 % -


// -o r / COArTY O/FcT 7r. 2 &/
I





7.27 \ ,^ /c /'
7" .tJ7
GEVRLc


V/G lV.9 Y-j


L AGR/cu.T v/? 90 %/ !















COMPOSITE RECEIPTS:
Real Property Taxes
Personal Property Taxes
License Taxes
Excise & Special Taxes

Fees, Sales, etc.
Subvention, Grants, etc.
Interest, Earnings, etc.
Non-Revenue & Miscellaneous


Total


FLORIDA STATE GOVERI1MKINT
EXCLUSIVE OF ITS POLITICAL SUBDIVISIONS
TOTAL CC. Tj' DIP'SRSELEITS:
$1,008,315.72 General Government
258,157.29 Protection of Person & Property
4,344,270.74 Health & Sanitation
18,611,659.1 Conservation, Parks, etc.

3,634,505.16 Highways
5,442,723.84 Charities, Hospitals, etc.
220,213.13 Education

70371,255.47 Non-Operating & Miscellaneous


$40,891,110.53


Total


TOTAL

$3,637,897.15
2,629,652.07
686,445.59

1,742,326.77
11,819,850.46

7,878,090.94
,1,950,108.47*

7,004,544.51


$37,348,915.96


*Higher Education








F-
STATE GOVERN'T.
COMPOSITE DOLLAR
(Receipts)


STATE GO ~ERN'T.
COMPOSITE DOLLAR
(Disbursements)


NCOL71/ & Jn/V/T~rosrN















Total
Real Property Taxes $38,973,193.03
Per. Property Taxes 4,469,557.85
License Taxes 16,584,772.81
Excise & Special 32,827,523.46
Taxes
Fees, Sales, etc. 5,245,449.51
Subventions,Grants 5,992,570.67
etc.
Interest,Earnings etc.7,443,899.53
Non-Rev. & Miscel. 12,821,469.22

Totals 124,358,436.08


State
$ 1,008,
258,
4,344,
18,611,
3,634,
5,442,
220,

7,371,

40,891,


SUMMARY OF RECEIPTS AND DISBURSEMENTS FOR
STATE AND LOCAL GOVERNMENTS IN FLORIDA
FOR THE FISCAL YEAR 1937-38
Composite Receipts
County Schools
315.72 $ 8,243,644.60 $ 9,348,702.04
157.29 1,382,563.85 956,211.61
270.74 714,851.49 9,213,045.21
659.18 11,936,165.95 2,279,698.33
505.16 977,190,.12


723.84
213.13
265.47

110.53


549,846.83
235,521.61


1,151,146.54

24,405,562.55


22,583,025.63


Special
Municipalities Districts Per cent
$17,190,465.73 $3,182,064.94 31,
1,872,625.10 04.
2,312,605.37 13.
26.


633,754.23


04.


05.
6,988,164.79 06.
3,791,020.09 508,037.12 11.

32,78R,635.31 3,690,102.06 100

















Total
General Government $13,819,303.98
Prot. of Person & 10,137,633.49
Property
Health & Sanitation 6,737,567.40
Conservation,Parks, 1,979,410.69
etc.
Highways 21,145,300.78
Charities,Hospitals, 7,878,090.94
etc.
Education 22,647,124.48
Publicity & Adver. 902,524.78
Debt Service 30,752,396.51
Non-Operating & 8,102,601.30
Miscel. ______

Totals 124,101,954.35

**


State

$3,637,8
2,629,6
686,4

1,742,3
11,819,8

7,878,0
1,950,1


SUMMARY OF RECEIPTS AND DISBURSEMENTS FOR
STATE AND LOCAL GOVERNMENTS IN FLORIDA
FOR THE FISCAL YEAR 1937-38
Composite Disbursements
County Schools MIun

97.15 $2,873,668.64 $ 691,766.17 $5
52.07 2,396,422.01 5
.45.59 1,915,205.54 4
26.77 237,083.92
50.46 4,908,178.22 4


)90.94
.08.47*


icipalities

,347,506.78
,111,559.41
,135,916.27


,417,272.10


Special
Districts
$1,268,465.24


Per Cent
11.
S.
5.


17.


20,697,016.01**


184,233.74

13,324,955,39


7,004,544.51 457,100.55


37,349,915.96 26,296,849.01 26
Higher Education
Includes State Teachers' Salary Fund


718,291.04

,758,885.45 10,749,851.13
640,956.24


,147,667.63 31,121,352.97


1,918,703.54



3,187,168.78


18.
1.
25.
7.

100.


4










STATE & LOCAL GOVEN T. I
COMPOSITE DOLLAR
(Receipts)


STATE & LOCAL GOVERWNT.
COMPOSITE DOLLAR
(Disbursements)


PVelI / cry &


CO-yJF,'?I 7/0NV -
P J4M5 ETC.


I


|


L









STATE DOLLAR
BY GOVERNMENTAL UNITS
(Receipts)


STATE DOLLAR
BY GOVERNMENTAL UNITS
(Disbursements)


\



ST4 7r
z2. 2, C91


Ci 26'4'7y


/f, /& "/o


I

/


//./ C- PV /../ 7 /e 5
2 6. j1 37 o/e.











PER CAPITAL INDEBTEDNESS BY COUNTY SHOWING
THE DEBT IN TOTAL AND BY TYPES OF DEBTS INCURRED


Counties

Alachua
Baker
Bay
Bradford
Brevard
Broward
Calhoun
Charlotte
Citrus
Clay
Collier
Columbia
Dade
DeSoto
Dixie
Duval
Escambia
Flagler
Franklin
Gadsden
Gilchrist
Glades
Gulf


Total Debt
Per Capita
Outstanding


145.13
25.61
275.72
111.52
404.50
709.38
32.01
867.08
364.49
177.40
159.42
71.25
328.19
319.88
27.59
121.28
2.530
1835.42
80.48
22.54
28.56
236.34
59.95


R. & B.
Debt Per
Capita

89.77
17.84
154. 74
92.07
130.51
110.54
7.62
534.20
250.58
102.28
150.05
45-57
5 .48
16 .50
21.52
24.24
19.99
103.96
28.39
7.59
10.97
150.00
9.95


General
County Debt
Per Capita


2.45

12.10

3.37
40.63
4.78
61.57
.90


5.99
7.35
1.29
2.39
2.28
23.59


52.01
23.55


School Debt
Per
Capita


17.86
7.77
12.06
10.07
59.84
94,41
14.58
50.05
10.53
3.73
1.22
5.27
52.79
30.78
4.78
23.52
11.88

14.88
7.01
17.59
12.64
20.97


Municipal
Debt
Per Capita


35.03
96.82
9.38
203.91
296.85
5.03
221.26
102.48
71.39
8.15
20.41
233.79
117.25

71.13
48.15
39.01
37.21
7.94
21.69
5.48


Special
District Debt
Per Capita


6.87
166.95


(Continued on next page)











PER CAPITAL INDEBTEDNESS BY COUNTY SHOWING
THE DEBT IN TOTAL AND BY TYPES OF DEBTS INCURRED (CONT.)


Counties


Hamilton
Hardee
Hendry
Eernando
Highlands
Hillsborough
Holmes
Indian River
Jackson
Jefferson
Lafayette
Lake
Lee
Leon
Levy
Liberty
Madison
Manatee
Marion
Martin
Monroe
Nassau


Total Debt
Per Capita
Outstanding


56.21
337.63
190.77
434,73
520.96
185.20
33.99
513. 7
24:16
61.43
10.33
427.02
295.93
98.65
180.34
12.87
56.93
395.15
173.75
1,021.33
353 .47
107.18


R. & B.
Debt Per
Capita

21.75
172.65
87.30
357.29
67.S3
61.05
18.34
235.19
48.24
10.33
224.92
89.65
52.13
140.02

37.92
153.88
141.01
507.52
237.30
75.66


General
County Debt
Per Capita


15.59
21.01
27.22


.28
1.61
8.63



.93
7.11
1.15
1.91


School Debt
Per
Capita


9.81
34.47
32.60
28.26
35.68
29.63
12.12
37.84
10.22
5.22
40.43
32.65
19.74-
16.03
.51
8.2S
45.66
7.15
37.99
26.09
24.60


Municipal
Debt
Per Capita


24.65
114.92
49.86
49.18
390.23
94.52
3.53
230.95
5.89
6.36
153.o4
173.63
26.78
24.29
9.80
186.51
244.5
151.45
90.08
6.92


Special
District Debt
Per Capita


9.89





12.36

1.99
322.46


(Continued on next page)











PER CAPITAL INDEBTEDNESS BY COUNTY SHOWING
THE DEBT IN TOTAL AND BY TYPES OF DEBTS INCURRED (CONT.)


Counties
Okaloosa
Okeechobee
Orange
Osceola
Palm Beach
Pasco
Pinellas
Polk
Putnam
St. Johns
St. Lucie
Santa Rosa
Sarasota
Seminole
Sumter
Suwannee
Taylor
Union
Volusia
Wakulla
Walton
Washington


Total Debt
Per Capita
Outstanding

90.99
580.37
326.53
409.72
578.97
387.67
723.49
297.15
272.82
349.67
1,096.28
61.52
837.55
398.20
289.22
79.16
67.40
143.88
261.51
32.87
96.73
43.13


R. & B.
Debr Per
Capit a

62.30
275.84
138.79
228.81
99.56
241.21
142.65
73.09
170.56
129.08
280.82
31.88
333.87
100.384
188.85
33.46
28.36
124.90
97.04
32.87
77.73
7.28


General
County Debt
Per Capita


72.61
6.37


6,00


3.60
2.25
32.85






7.77
14.89


School Debt
Per
Capita


25.4
41.29
23.20
45.45
29.38
83.37
35.91
31.08
32.65
41.09
25.04
69.37
30.55
27.25
21.64
3.41
4.05
39.08
5.68
12.33


Municipal
Debt
Per Capita


2.75
195.47
140.08
157.71
368.71
117.08
491.47
190.15
71.18
187.94
45 .78
2.35
401.46
266.81
73.09
24.06
35.63
14.93
114.21


Special
District Debt
Per Capita


65.25




313.99






11.18


5.55
8.63


84.20 40.02 32.04


136.29 73.99


State Total 257.91







A
TAX DOLLAR STUDY
Of


/JI \ -


LI j

FOR.


Sub-Committee on Counties and Cities
of the Informal Wys :Ind Means Committee
of the Florida H:,uce of Representatives of 1939

N.B. The tables and sheets herein only attempt to show the course of the tax
dollar in and out for the last available fiscal year. In no sense is it to
be considered an audit, nor does it purport to show other resources or include
balances at opening and closing of the year. Reconcile.Tnt of accounts rouild
make little difference in the ratio of cormoosite receipts and disbursements.
Limited tim:- and funis' could only make approximations possible with some sub-
divisions. Whole-hearted cooperation of state, county and municipal officials
is hereby acknowledged and accorded full pooreciation.
Classification, Arrangement and Production By

THI OLUTIMANS


Realtors
Statistical Surveys
St.Peter-sburg


Valuators
Industrial Research


Invest tment Counsellors
Tax Analyses
Florida









ALACHUA COUNTY


RECEIPTS: TOTAL
Real Property Taxes $80,248.37
Personal Property Taxes 14,235.64
Fees County Officers 2,413.68
Gas Reallocation
Occupational Tax 8,572.04
Racing 17,500.79
Fine and Forfeiture 7,293.29
Miscellaneous Non-Revenue 5,101.30
Board of Administration 238,044.47
(Gas Tax)



Total 373,409.58


Analysis of Receipts and Dirburcementc
For The Fiscal Year Ending Seotember 30, 1938
PER CENT DISBURSISE:ITS:
21.49 General Govcrnment

3.82 Oounty Office
.65 Law Enforcement
Highways
2.29 Welfare
4.69 Publicity
1.96 Agriculture

1.35 Miscellaneous
63.75 Debt Service 26,650.54
County Direct
Debt Service 188.194.17
Bd. of Administration


100.00


Total


TOTAL

$17,702.46
14,029.43
26,252.58
1,182.23
23,181.70

337.50
6,170.38

9,107.47



214,844.71

312,808.46


PER CEITT
5.66
4.48

8.39
.58
7.41
.11
1.92
2.97

8.52
60.16


100.00







ALACHUA COUNTY
TAX DOLLAR
(Diebursements)


ALACHUA COUNTY
TAX DOLLAR
(Receipts)










ALACHUA COUNTY MUNICIPALITIES

Total Receipts By Source


Real
Property
Taxes

Alachua $ 603.13
Archer 763-.3

Gaines- 85,131.45
ville
Hawthorne 1,238.55
High 6,844.90
Springs
Micanopy 251,79

Newberry 535-99

Waldo 880.35

Totals 96,299.99


Personal
Property
Taxes

None

$ 39.75

7,003.86
881.32
1,500. 00
217.72

174.03
619.65

10,436.33


License
Taxes
$ 222.75

0o.00

8,085.- 9

326.60
827.45

248.00

None

250.00

10,040.69


Fees (Finep
& Forfeitures)

None

None

7,998.12
None
None

179.75
None

50.00

S,227.87


Utility
Operations
(net)
$2,546.32
None

134,000.00
None
4,672.37
None

2,994.52

850.00

145,063.21


Miscellaneous
144.50

108.82

31,813.20*
251,00

22,377.00**
40.oo

None
None


54,734.52


TOTAL

$3,516.70
992.40

274,082.52

2,697.47

36,221.72
937.26

3,704.54
2,650.00


324,802.61


*(Includes $24,095.88
paving lien collections)
** (WPA Street Paving,
$22,077.00)

















Alachua

Archer

Gaines-
ville
Hawthorne

High Sprii

Micanopy

Newberry

Waldo

Total


General
Government
Operations

$1,908.56

678.55

48,743.02

1,288.44

gs 2,091.24

942.25

None

180.00


55,832-36


ALACHUA COUNTY MUNICIPALITIES

Total Diebursemente By General Function

Protect icrHealth, Sani- Streets,Severe Adver-
ProDerty tation,Chari- Parks & timing &
& Person ty & Welfare Maintenance Publicity Debt Service Miscellaneous

None t 634.71 1,309.37 None $ 2,509.93 None

None 2.00 305.28 None None None

58,O3.285 29,682.42 27,133.13 3,000oo.o 4,327.50 22,670.49*

960.00 140.00 170.60 Hone 160.00 N ne
4,200.00 1,55C.00 21,h12.50** 48g.00 5,380.00 None

None .None None None None None

780.00 100.00 None None None None

700.00 None .20.00 None.. s ne None

64,723.-5 32,009.13 51,0o0. g 3,4.0oo 92,377.43 22,670.49


TOTAL

3 6,362.87

935. 5
273,640.41

2,719.04

35,621.74
942.25

880.00

1,500.00


322,652.14


*(WPA Soonporehivs)

**(WPA Street Paving $20,162.50)








ALACHUA COUNTY
MUNICIPAL DOLLAR
S (Receiptes)


ALACHUA COUNTY
SMNICIPAL DOLLAR
( Di abusrnments)


PR o TEC O7/ OF

S2ER.SO //V
/ 7\ P,/FoP 7- T


/SA./TAT/ON- \ / r~.,,YErvE 7\
CM4A /T7 AA'D\ /oPpr/e245
/ ,/OPEA r/ o NS
o97-/ 7?Jo %/


PA''SQ A- ND /5C
(\PA/ ryADvCE ?03%
/\ / 8r 52 S /c~








I ET SE//c/rr
P/ / C /











ALACHUA COUNTY SCHOOLS

Receipts From General Sources


State & Federal Sources


Teachers
Sal. Fund


. 282,536.00


Text
Books


$4,753.78


Vocational


05,065.00


Real
Property


0109,239.29


Personal
Property


$15,505.14


Poll Tax, Racing,
Miscellaneous


$11,229.15


TOTAL


$428,628.36


Disbursements By General Function


Adminis-
tration


Instruction


Operation
of Plant


Maintenance


Auxiliary
Agencies


Fixed
Charges


Capital Out-
lay & Miec.


Debt Service


$11,319.97 5263,326.97 013,148.34


TCTAL


,42,782.66 $4,641.00 46,426.84


$85,491.50 q433,280.36








ALACHUA COUNTY
SCHOOL DOLLAR
(Receipts)


ALACHUA COUNTY
SCHOOL DOLLAR
(Disrburcemente ) _


/-




/ //VS TRUC 7/O/V
6O. 77 0/


S ..4 2,_.n

(7.'.AE 5. 'V 'PCE)
6S-. y/ y


A PO/N/S TRA T/OAV


-. ,-? ,
TA^'S?
-?r--^%~T


/' / IOCAflr/ol 04
/ ,XT -______
/ TEXT 6ooks -(T 7TA-E)
/. /*^ y.,,


L) oTA XETY
^ZL TAXE-
_ AC /-/S C__


SE/ V/CE
/ 9, 7J c70
VI /


CA P./ TAL
ouT"Z A r


F/X. OY


7-
/
/










ALACHUA COUNTY


Comp-site Receipts


County


Cities &
Towns


Real
Property
Taxes
o$0,248.37

96,29 j.99


Schools 109,239.29
Totals $285,787.65


Personal
Property y
Tpxes
$14,235.64

10,436.33

15,805.14
$40,477,11


License
Taxes
$ 8,572.04

10,040.69
None
$18,612.73


Fees (Fines
&
Forfeitures)

$ 9,706.97

8,227.87
None

$17,934.84


Utility
Ooer t ions
(net)
None


St.&Fed. Misc-Racing
All oc- Non-Revenue
ti~tb Foll Taxq tc.t TOTAL
$2?~,c44.47 $ 22,602.09 $373,409.58


$145,063.21 None 54,734.52 324,502.61
None $292,354.78 $ 11,229.15 428,62E.36
$145,o63.21 $530,399.25 $ `8,565.76$1;26,840.55


General
Government
Operations
County $ 31,731.89
Cities &
Towns 55,832.36
Schools 335,218.94

Totals 1422,783.19


Composite Disbursements
Protection Health, Sni- Highways, Streets Adverti-
of Person tation,Chari- Sewers,Parks,Bldg. sing & Debt Miscellaneous
& Property ty & Welfare & Maintenance Publicity Service Agriculture TOTALS
$ 26,252.58 $ 23,181.70 $ 1,1l2.23 $ 337.50 214,844.71 $15,277.85 $312,~so.46


64,723.85 32,009.13
None None

$90,976.43 $55,190.83


51,050.88
6,143.08

$58,376.19


3,4sso00 92,877.43 22,670.49 322,652.14
None 85,491.50 6,426.84 433,280.36

$3,825.50$393,213.64 $ 44,375.188106v,740.96








ALACHUA COUNTY ALACHUA COUIITY
COMIPOSITE DOLLAR COMPOSITE DOLLAR
(Receiptse) (Disbursemente)








/747A Ts /' <-E/?/E/ 9
?7. b7 \/, IP/rTcr^^/a oP0/ 7/dVS \
\1D i>' \?O' \ J &I^ T

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A L\ ^ 7 y Yes \//?




P/-\ /ct ry -
\ TV .^%f /S 1 //








// 7W r- 5\4/74A T///Mj */I/ # kZA A'y,44
5- __________ \jf; TA- / /-^/y*Srr^.-/O
----- ---~I /*/cfzl -/S^ %./ ^fA7fy A^
__^^^T- ^L\r7//^c/^^-r ^^f/i^?









TAX DOLLAR STUDY
OF




FMr


Sub-Committee on Counties and Cities
of the Informal W ys :*nd Means Committee
of the Florida House of Representatives of 1939

N.B. The tables and sheets herein only attempt to shoT the course of the tax
dollar in and out for the last available fiscal year. In no sense is it to
be considered an audit, nor does it purport to show other resources or include
balances at opening and closing of the year. Reconcilement of accounts would
make little difference in the ratio of composite receipts and disbursements.
Limited time and funds could only mnake approximations possible with some sub-
divisions. Whole-hearted cooperation of state, county and municipal officials
is hereby acknowledged and accorded full opDreciation.
Classification, Arrangement and Production By

TI-JE OUTjM'ANUjS


Realtors
Statistical Surveys
St.Petc, sburg


Valuators
Industrial Research


Investment Counsellors
Tax Analyses
Florida


_111 J- ni-, n















RECEIPTS: TOTAL

Real Property Taxes 10,21g.05

Personal Property Taxes 1,968.84
Fees -County Officers 0.00
Gas Reallocation 0.00
Occupational Tax 933.51
Racing 13,125.58
Fine and Forfeiture 2,995.40
Ui sc ellaneous,Non-Revenue6,360.70
Board of Administration 5,649.84
(Gas Tax)

Total $41,251.92


BAKER COUNTY
Analysis of Receipts and Disbursements
For The Fiscal Year Ending September 30, 1938
FER CENT DISBURSEMENTS

24.77 General Government

4.77 County Office
0.00 Law Enforcement
0.00 Highways
2.26 Welfare

31.82 Publicity

7.26 Agriculture
15.42 Miscellaneous
13.70 Debt Service,County Direct 4,925.68
,Bd. of Admin. 14,409.75


100.00 Total


TOTAL

$ 5,551.12
5,897.75
11,324.18
8,241.00
6,516.52


855.oo




19,335.43
$57,721.00


PER CENT

9.62
10.22

19.62
14.28
11.29


1.48


8.53
24.96


100.00


I







BAKER COUNTY
TAX DOLLAR
(Disbursements)


BAKER COUNTY
TAX DOLLAR
(Receipts)














BAKER COUNTY MUNICIPALITY

Total Receiots by Source


Real Estate
Taxes


Personal Prop- License Fees (Fines
erty Taxes Taxes & Forfeitures)


Utility Opera-
tions (net)


Miscellaneous


Macclenny $1,657.82
(Includae Personal)


$2,701.05


Total Disbursements by General Function


General
Government
Operations


Protection
of Person &
Property


Health Sanita- Streets,Sewers, Adver-
tion, Charity & Parks & Main- tising
Welfare tenance Public


&
ity Debt Service :lliscellaneous TOTAL


$408.30 $142.20 $4,676.38


None


None


None


TOTAL

$4,355.87


Macclenny $452.27 $2,035.68


$1,308.59 $242.60








BAKER COU!ITY
LUUNICIPAL DOLLAR
(Disbursements)


BAKER COUNTY
IMUIICIPAL DOLLAR
(Receiptes)











BAKER COUNTY SCHOOLS


Receipts From General Sources


St
Teachers
Sal. h:r


360,325.:


ate & Federal Sources
Text
d Books



33 31,725.21


Vocational


01,322.50


Real
Property



14,3653. 3


Personal
Property


$2,g63.53


Poll Tax, Racing,
Miscellaneous


$17,482.04


Disbursem-ents By General Function


Adminis-
tr at ion


Instruction


Operation
of "'ant


Maintenance


Auxiliary
Agencies


Fixed
Charges


Capital Out-
lay & Misec.


Dobt Service


3524.50 316,245.63 31,366.22 320,739.67


TOTAL


TOTAL


$6,585-97 $68,829.93 $2,727-37


.7,604.84 3124,674.13







BAKER COUNTY BAKER CCUInTY
SCHOOL DOLLAR SCHOOL DOLLAR
Receipts) (Dicbur ements)






\ //


(S re Joeisc T
A/A/CI -/ C %



BES SF V/ ce Z O. C
s/rc scco'ec5




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P TA/VPO7OP


Y10ML OPE RA T/C
-O- --R -' A-r\
..... O: pI AI,, .T../'7 A //V 7"ENA Nv E"X '-










BAKER COUNTY


County

Cities &
Towns
Schools

Totals








County

Cities &
Towns
Schools

Totals


Real
Property
Taxes

$10,219.05

1,657.-2(
14,363.43

26,239.30





General
Government
Operations

$11,449.s7

452.27
95.755.12

107,656.26


Personal
Property License
Taxes Taxes

$1,968.94 $933.51
Includes 2,701.05
personal)
4,832.7 3 ,6.56
4,832*37 31634.56


Protection
of Person
& Property

$11,324.18

2,035.68


Composite Receipts
Fees (Fines Utility
& Operations
Forfeitures) (net)

$2,995.40


2,995.40


State &
Federal
Allocations

$5,649.84


63,373.04

69,022.88


Composite Disbursements
Health,Sani- Highways,Streets Advertising
tation,Chari- Sewers,Parks &
ty & Welfare Bldgs.& Maint. Publicity

$6,516.52 $8,241.00
s6.75 1,30..58 $242.60


13,359.86 6,603.27


524.50
10,074.0~


242.60


Misc.,Racing
Non-Revenue
Poll Tax. etc.

$19,486.28


17.482.04

36,968.32


Debt Service

$19,335-43
4o0.30
7,6o4.84
27,348.57


Misc.
Agriculture

$855.00
142.20
20.789.67
21,786.87


TOTAL

$41,251.92

4,35g.87
98,092.04

143,692.83






TOTAL

57,721.00
4,676.38
124,674.13

187,071.51







BAKER COUNTY
COMPOSITE DOLLAR
(Disburoements)


BAKER COUNTY
COMPOSITE DOLLAR
(Receipte)







A
TA.X DOLLAR STUDY
OF


P)~l


OU Ijj


Sub-Committee on Counties and Cities
of the Informal Ways :;nd Means Committee
of the Florida House of Representatives of 1939

N.B. The tables and sheets herein only attempt to show.the course of the tax
dollar in and out for the last available fiscal year. In no sense is it to
be considered an audit, nor does it purport to show other resources or include
balances at opening and closing of the year. Reconcilement of accounts would
make little difference in the ratio of cormoosite receipts and disbursements.
Limited time and funds could only make approximations possible with some sub-
divisions. Whole-hearted cooperation of state, county and municipal officials
is hereby acknowledged and accorded full appreciation.
Classification, Arrangement and Production By

THE OUT MAjNS


Realtors
Statistical Surveys
St.Pet ersburg


Valuators
Industrial Research


Investment Counsellors
Tax Analyses
Florida









BAY COUNTY

Analysis of Receipts and Disbursements
For The Fiscal Year Ending September 30, 1938.


RECEIPTS:


TOTAL


Real Property Taxes $82,270.84
Personal Property Taxes 25,095.82
Fees County Officers 957.21
Gas Reallocation
Occupational Tax 5,970.91
Racing 19,6z. 37
Fine and Forfeiture 8,103.64
Miscellaneous,Non-Revenue 45,896.60
Board of Administration 173,676.68
(Gas Tax)
Totals 361,660.O7


PER CENT

22.75
6.94
.26


1.65

5.44
2.25

12.69
4S.02

100.00


DISBURSEMENTS:


General Government
County Office
Law Enforcement

Highways
Welfare

Publicity
Agriculture
Miscellaneous

Debt Service,County Direct 79,916.83
Bd. of Admin.5 5433.66
Totals


TOTAL


13,012.24
$16,590.84

31,667.01
24,531.12

5,221.5'
1,025.00

S95.oo
14,760.31


1.3 4,45.4
242,153.57


PER CENT


5.39
6.85

13.08
10.10
2.16
0.42

0.37
6.10

33.00
22.53
100.00







BAY COUNTY
TAX DOLLAR
(Disbursement s)


BAY COUNTY
TAX DOLLAR
(Receipts)









BAY COUNTY MUNICIPALITIES

Total Rec-iots by Source


Real
Property
Taxes


Lynn Haven 33,345.26
Panama Oity 17,400.93


Total


$20,746.19


Personal
Property
Taxes

$ 136.10
2,506.32

S2,692.42


License
Taxes


$ 375.63
41,294.67

,41,670.30


Fees (Fines
&
Forfeitures)


S35.c00
1,440.oo

.1,475. oo


*(Includes '249.00 from county)
*"(Includes $ ,322.79 from county)

Total Di-burpement- by General Function


Utility
Operations
(net)

$ 458.30
46,542.60

347,000.90


Miscellaneous

$ 287.32*
6,238.56**

-6,526.38


TOTAL


J 4,6 ..ll
115,423.08

`120,111.19


General Protection
Government of Person
Operations & Proocrty


Health,Sani-
tation, Chari-
ty & Welfare


Street, S. ers
Parks &
Maint enance


Adver-
tising &
Publicity Debt Service I:i-cel. aneour


Lynn Haven $1,588.69
Panaraa CitylO, C8.43

Total .12,397.12


$ 622.83

l8, 589.83

*19,212.66


None $1,062.86 None $1,122.00
.9,023.71 43,699.31* 650.84 22,135.00

$9,023.71 $44,762.17 $ 650.84 .23,257,00
*(Includes 13,931.31 permanent improvements)


None

None

None


$ 4,396, 38
104,907.12


3109,303.50


TCT AL









BAY COUNTY
MUIlICIPAL DOLLAR
(Receiots)


BAY COUNTY
MUNICIPAL DOLLAR
(Disbur ements)
!-----------------------------


PRtor4C T/0/, OFg
Pr- E /SOA/ ANDL
PROFF/ITY


2- \ / F,v?A \


\ O PE/FA 7 0,/


4 / o. 9A


T0/6 Q2NJf 5T~C/ E jA /CE /




a \497/s4-


d/.60%


-%/ ... ..


"I'^WLe5;











BAY COUNTY SCHOOLS


Receipts From General Sources


S
Teachers
Sal. Fun


$126,524.00


tate & Federal Sources
Text
d Books V


$4,279.00


vocational


None


Real
Property


$23,637.24-


Personal
Property


.8,331.26


Poll Tax, Racing,
Miscellaneous


TOTAL


$6,570.79


169,342.29


Disbursements By General Function


Adminis-
tration


Operation
Instruction of Plant


maintenance e


Auxiliary
Agencies


Fixed
Charges


Capital Out-
lay & Misc.


Debt Service


$2,963.63 $8,458.76 $3,005.68 $11,620.26


TOTAL


$166,297.65


$7,981.59 $119,643.81 $7,242.31







BAY COUIITY
SCHOOL DOLLAR
(Disbureements)


BAY COUNTY
SCHOOL DOLLAR
(Receipts)











BAY COUNTY


Real
Property
Taxes
County $82,270.84
Cities & 20,746.19
Towns
Schools 23,637.24
Totals 126,654.27


Composite
Personal Fees (Fines
Property Licence &
Taxes Taxes Forfeitures

$25,095.82 $5,970.91 $9,060.85
2,692.42 41,670.30 1,475.00
8,331.26
36,119.50 47,641.21 10,535.85


Receipts
Utility
Operations
1 (net)


$47,000.90


47,000.90


State &
Federal
Allccations

$173,676.68


130,803.00

304,479.68


Misc.,Racing
Non-Revenue
Poll Taxetc.

$65,584.97
6,526.38

6,570.79
78,682.14


TOTAL

1361,66o.07
120,111,19
169,342.29
651,113.55


County
Oitie s &
Towns
Schools
Totals


General
Government
Operations

$29,603.09
12,397.12

146,332.15
188,332.35


Protection
of Person
& Property

$31,667.01
19,212.66


50,879.67


Composite Disbursements
Health,Sani- Highways,Streets Advertising
tation,Chari- Sewers,Parks &
ty & Welfare Elgs. & Maint. Publicity

$5,221.56 $24,531.12 $1,025.00
9,023.71 44,762.17 650.84

2,963.63
14,245.27 72,256.92 1,675.84


Misc.
Debt Service Agriculture TOTAL

$134,450.49 $15,655.31 $242,153.57
23,257.00 109,303.50
5,371.61 11.620.26 166,2g7.65
163,079.10 27,275.57 517,744.72







BAY COUNTY
COMPOSITE DOLLAR
(Disbursements)


BAY COUIiTY
COMPOSITE DOLLAR
(Receipts)







A
TAX DOLLAR STUDY
Of


D I \ k Dt^^


SJT


Sub-Committee on Counties and Cities
of the Inform'al Wyis ;nd Means Committee
of the Florida House of Representatives of 1939

N.B. The tables and sheets herein only attempt to show the course of the tax
dollar in and out for the last available fiscal year. In no sense is it to
be considered an audit, nor does it purport to show other resources or include
balances at opening and closing of the year. Reconcilement of accounts rc-ild
make little difference in the ratio of conmosite receipts and disbursements.
Limited time and funds could only make approximations possible with some sub-
divisions. Whole-hearted cooperation of state, county and municipal officials
is hereby acknowledged anir accorded full 4poreciation.
Classification, Arrangement and Production By

-THE OUTj\,/A NS


Realtors
Statistical Surveys
St.Pett.b surge


Valuators
Industrial Research


Investment Counsellors
Tax Analyses
Florida










BRADFORD COUNTY
Analysis of Receipts and Disbursements
For The Fiscal Year Ending September 30, 1938


RECEIPTS:


Real Property Taxes

Personal Property Taxes
Fees County Officers

Gas Reallocation

Occupational Tax
Racing
Fine and Forfeiture
MiscellaneousTNon-Revenue
Board of Administration
(Gas Tax)


Totals


TOTAL


$24,121.57
6,136.53




1,624.65

13,125.58
1,902.82
4,020.06

75,470.75



$126,401.96


PER CENT


19.08
4.85




1.29

10.38
1.51
3.18

59.71


100.00


DISBURSEMENT S:


TOTAL


General Government
County Office

Law Enforcement

Highways

Welfare
Publicity
Agriculture
Miscellaneous
Debt Service, County Direct 5,732.97
,Bd. of Admin. 79,300.69


Totals


$14,586.24
4,5s5.27

5,614.8o

131.50

3,943.76


900.00
goo.oo




85,033.66

$114,795.23


PER CENT

12.46

3.75
4,54

0.11

3.44


.78


4.92
70.00


100.00







BRADFORD COUNTY
TAX DOLLAR
(Disbursements)


BRADFORD COUNTY
TAX DOLLAR
(Receipts)










BRADFORD COUNTY MUNICIPALITIES


Total Receipts By Source


Real
Property
Taxes


Lawtey $ 656.69

Starke** 7,683.80
Total 8,340.49


Personal
Property
Taxes

$270.31


1,957.10
2,227.41


License
Taxes

.127.00
760.25


887.25


Fees (Fines
&
Forfeitures)

$22.00


502.51


Utility
Operations
(net)


None


$12,079.57

12,079.57


Miscellaneous


$184. 00

124.87


308.87


TOTAL


$1,260.00
23,086.10

24,346.10


*(From county)


Total Disbursements By General Function


General
Government
Operations
None


Starke** $3.360.88


3,360.88


Protection
of Person
& Property
$675.00
3,841.15
4,516.15


Health,Sani-
tation,Chari-
ty & Welfare
$25.00


None


25.00


Streets,Sewers
Parks &
Maintenance
$550.00


2,334.64
2,884.64


Adver-
tising &
Publicity Debt Service Miscellaneous TOTAL


$10.oo


None


10.00


None


$13.521.00
13,521.00


None


None


None


1,260.00

234,37.67
24,317.67


"*After long and persistent effort, no data for last
fiscal year. Consequently 1936-37 figures are used.


Lawtey


Total






BR.-LDFOrPD COUNTY BRt.MDFrC'D ClU-IITY
LiTL;iCIPAL DOLL--,R ATIIiICIPAL DOLLAR
(Receipta) (Di sbur semror ts)



l '1P 1-1' 5 *0A V A lv i? ~ / I\
~-~5'\PRO A6::PTy
"J A11411V~ n/'
TA9,KES~ I g~ /4N



&V,- 77)Bs oL~".~LIV1TN-
Al- /. 4! !%
~~II

ii:ii





1/9 // 7/7"

VI !i
1O .10% /











BRADFORD COUNTY SCHOOLS

Receipts From General Sources


State & Federal Sources
Bs Text
Ind Books V


$2,004.16


ocat ional


$300.00


Real
Property


339,130.57


Personal
Property


Poll Tax, Racing,
Miscellaneous


,15,067.03


TOTAL


$135,765.76


*Unavailability of certain information renders
approximation of personal property taxes im-
possible. However on basis of 100Co collection,
realization would not exceed S4,741.24.

Disbursements By General Function


Adminis-
trat ion


Instruction


Operation
of Plant


Auxiliary
Maintenance Agencies


Fixed Capital Out-
Charges lay & Misc.


Debt Service


$5,311.66 $18,725.17 $2,644.45 124,724.63


Teacher
Sal. Fu


TOTAL


$79,264.oo


$17,124.67 $152,253.30


Q9,541.12 $66,698.26 $7,483.34







BRADFORD COUNTY
SCHOOL DOLLAR
(Receipte) .


BRADFORD COUITTY
SCHOOL DOLLAR
(Disbursements)


*See table re personal property











BRADFORD COUNTY


County
Cities &
Towns
Schools
Tot al c


Real
Property
Taxes
$24,121.57
8,340.49


Personal
Property
Taxes

$6,136.53
2,227.41


License
Taxes

$1,624.65
887.25


Composite Receipts
Fees (Fines Utility
& Operations
Forfeitures) (net)

$1,902.s82


502.51


39,130.57(Includes personal) ____

71,592.63 8,363.94 2,511.90 2,405.33


$12,079.57


12,079.57


State and
Federal
Allocations

$75,470.75


1,568.16

157,0o3.91


Misc. ,Racing
Non-Revenue
Poll Taxetc.

$17,145.64
30S8. 7
15.067.03

32,521.54


TOTAL

$126,401.96
24,346.10

135,765.76
286,513.82


Composite Disbursements


County


General
Government
Operations

$19,171.51


Cities & 3,360.88
Towns
Schools 105,092.34

Totals 127,624.73


Protection
of Person
& Property

$5,614.80
4,516.15


10,130.95


Health, Sani-
tation, hari-
ty & Welfare

$3,943:76


25.00


3,968.76


Highways,Streets Advertising
Sewers,Parks &
Bldgs. & Maint. Publicity

$131.50


2,884.64
5,311.66

8,327.80


$10o.oo


10.00


Misc.
Debt Service Agriculture TOTAL

$85,033.66 $900.00 $114,795.23


13,521.00
17,124.67

115,679.33


24,724.63 152,253.30

25,624.63 291,366.20







BRADFORD COUNTY
COMPOSITE DOLLAR
(Disbursements)


BRADFORD COUNTY
COMPOSITE DOLLAR
(ReceiptD)






A
TA;< DOLLAR S-UDY


`11U U.\1


rO JX


Sub-Committee on Counties and Cities
of the Informal Ways .nd Means Committee
of the Florida House of Representatives of 1939

N.B. The tables and sheets heroin only attempt to show the course of the tax
dollar in and out for the last available fiscal year. In no sense is it to
be considered an audit, nor does it purport to show other resources or include
balances at opening and closing of the year. Reconcilement of accounts would
make little difference in the ratio of composite receipts and disbursements.
Limited time and funi5. could only make approximations possible with some sub-
divisions. Whole-hearted cooperation of state, county and municipal officials
is hereby acknowledged and accorded full aporeciation.
Classification, Arrangement and Production By

T-HE OUT MlANS


Realtors
Statistical Surveys
St.Pete' sburg


Valuators
Industrial Research


Investment Counsellors
Tax Analyses
Florida


rt r) rJ


D _
r)^










BREVARD COUNTY
Analysis of Receipts ad Disbursements
For the Fiscal Year Ending September 30, 1938


RECEIPTS:


TOTAJ, PER-C ENT


Real Property Taxes $94,374.00

Personal Property Taxes 19,749.54
Fees County Officers 3,933.62
Gas Reallocations
Occupational Tax 6,484.38
Racing 26,251.16
Fine and Forfeiture 7,214.25

Miscellaneous,Non-Revenue 30,097.73
Board of Administration 162,172.60
(Gas Tax)


Totals


$350,277.28


26.94

5.64
1.12


1.85
7.49
2.06

8.59
46.31


100.00


DI SBUR SE:'ENTS:


TOTAL


General Government $23,919.87

County Office 12,518.36
Law Enforcement 16,290.47
Highways 108,760.36
Welfare 32,023.18
Publicity 1,994.50
Agriculture 4,117.80

Mi scellaneous 2,042.37
Debt Service,County Direct 34,258.28
" ,Bd. of Admin. 12g,068.16
162,326.44
Totals $363,993.35


PER C EIT

6.57

3.44
4.48
29.88
g8.0

.55
1.13

.56
9.41
35.18

100.00







BREVARD COUNTY
TAX DOLLAR
(Disbursements)


BREVARD COUNTY
TAX DOLLAR
(Receipts)












BREVARD COUNTY MUNICIPALITIES
Total Receipts By Source


Real
Property
Taxes


Cocoa 86,149. 00
Eau 11,160.74
Gallie
Melbourne 42,201.91
Rockledge 29,064.94
Titus- None
ville
Total 168,576.59


Personal
Property
Taxes


License
Taxes


S5,458.11 3 5,293.50
1,859.96 872.82
2,612.36 4,486.00


693.00


629.00


None 2,197.00

10,624.13 13,473.32


Fees (Fines
&
Forfeitures)


Utility
Operations
(net)


275.00 $8,107.0O
None 40.69


31,707.47

473.00
366.00

2, 21.47


Miscellaneous

7,33.359
S14,531l.9*


7,297.17


None
8,010.25

23,455.19


6,025.30
None


33,374-53


TOTAL


$112,666.98
323,466.09

63,738.67
36,855.24
10,573.25

252,330.23


* (Temoorary Loans $14,058.25)
** (Includes $3,739.11 -Paving Lien Collections)










BREVARD COUNTY MUNICIPALITIES

Total DipbursementF By
General Function


General Protection
Government of Perron
Operations & Prooerty


Cocoa

Eau
Gallie
Melbourne
Rockledge

Titusville

Total


3 5,719.55
8g,31.11

13,395.47
12,412. 87

4,825.02

45,191.02


$10,909.64

3,966.93
9,520.57
4,681.64

3,662.29

32,741.07


H-alth,Sani-
tation,Chari-
ty & Welfare


$ 3,622.94
1,839-79
I,843.8l
125.00

3,576.48

11,003.02


Street, Severe
Pa.rkE &
Maintenance


3 5,987.74
7,555.26

3,935.41
4,570.27
None

22,059.58


Adver-
tising &
Publicity


Debt Service Yircellaneous


S1,673.26 5$ 5,157.52
464.43 19,84g.82

335.41 21,296.30
250.00 15,300.50

None None

2,723.10 125,111.14


310,000.00

None

2,952.61*
None
None

12,952. :6


TOTAL


31o6,070.65
42,524.34

53,279.59
37,84g.28
12,063.79

251,736.64


* (WPA Sooneorchipc)









BREVARD COUNTY
MUNICIPAL DOLLAR
(Receipte)


BREVARD COUNTY
MUNICIPAL DOLLAR
(Disbursements)












BREVARD COUNTY SCHOOLS


Receipts From General Sources


Teachers
Sal. Fund


State & Federal Sources


Text
Books


$3,084.63


Vocational

$1,622.25


Real
Property


Personal
Property


17,289.73


$97,176.65


Poll Tax,
Miscellaneous


230, 765.72


Disbursements By General Function


Adminis-
tration


Instruction


Operation
of Plant


Maintenance


Auxiliary
Agencies


Fixed
Charges


Capital Out-
lay & ~iec.


Debt Service


$8,606.63 $23,526.43 35,292.79 $10,625.46


TOTAL


TOTAL


$111,053.33


$539-13


411,791.46 $135,819.00 $11,834.97


$65,070.95 $272,567.69








BREVARD COUNTY
SCHOOL DOLLAR
(Disbursements)


BREVARD COUNTY
SCHOOL DOLLAR
(Receipts)









BREVARD COUNTY

SPECIAL DISTRICTS


Rec e i rTt s


Description and Name


Property
Tax


Misc.


Total


DRAINAGE


South Brevard
Melbourne-Tillman (maintenance)
Melbou-rne-Tillman ( I & S )
Crane Creek (maintenance)
Crane Creek ( I & S )

Total

Towns held. as special districts


Palm Bay
Scott smoor
Indian River City
Mims


0
$ 11,077.23
1,320.41
159.59
1.76


0
$ 1,075.00
25.84
65.00
0


0
$ 12,152.23
1,346.25
224.59
1.76


12,558.99 1,165.84 13,724.83



299-5 0 299.53
6.94 44.73 131.67
391.72 0 391.72
0 .28 .28


Dis bur s ement s
Adjbini st.
& Current
Operate ing Debt
Expense Service Total


0 0 0
$ 12,319.99 0 $ 12,319.99
905.39 0 905.39
319.16 0 31,16o
15.00 0 15.00
13,559.54 0 13,559.54



o 385.16 385.16
1.10 123.17 124.27
230.00 5.25 235.25
0 0 0


778.19


45.01


823.20


231.10 513.58


$ 13,337.18 $ 1,210.5 $ 14,548.03


Total


744.68


$ 13,790.64 $513.58 8 14,304.22


Total all districts










BREVARD COUNTY


Composite Receipts


County
Cities &
Towns
Schools


Real
Property
Taxes

$94,374.00
168,576.59

97,176.65


Personal
Property License
Taxes Taxes

$19,749.54 $6,484.38
10,624.13 13,478.32

17,289.73


Fees (Fines
&
Forfeitures
11,147.87
2,121.47


Drainage 13.337.18 ___
Diets.
Totals 373,464.42 47,663.40 19,962.70 13,969.34


Utility
Operations
(net)


State and
Federal
Allocations
$162,172.60


$23,455.19


23,455.19


Misc., Racing
Non-Revenue
Poll Tax.etc.

$56,348.89
33,374.53


115,760.21 539.13
1,210.85
277,932.81 91,473.40


TOTAL

$350,277.2-
252,330.23
230,765.72
14.548.03

847,921.26


County
Cities &
Towns
Schools
Drainage
Dists.
Totals


General
Government
Operat ions

$36,438.23
45,191.02
1i9,264.65

13.790.64
283,684.54


Protection
of Person
& Property
$16,290.47

32,741.07


Health,Sani
tation,Char
ty & Welfar

332,023.18
11o,008.02


49,031.54 43,031.20


Composite Disbursements
-Highways,Streets Advertising
i- Sewers,Parks &
e Bldgs. & Maint. Publicity
$108,760.36 $1,994.50


22,059.69
8,606.63


139,426.67


2,723.10


4,717.60o


Misc.
Debt Service Agriculture
$162,326.44 $6,160,17
125,111.14 12,952.61

65,070.95 10,625.46


TOTAL

$363,993-35
251,786,64
272,547.A9


513.5 14,304.22
353,022.11 29,738.24 902,651.90







SBREVARD COUITTY
COMPOSITE DOLLAR
(Receipts)


BREVARD COUITTY
COMPOSITE DOLLAR
(Disbursements)


//sCE.LL1ANEO U5 -
AGR/C UL.TURfE /







TAX DOLLAR STUDY
OF


_D
Kj\_


JU j\jJ


Sub-Committee on Counties.and Cities
of the Informal WaLys :nd Means Committee
of the Florida House of Representatives of 1939

N.B. The tables and sheets herein only attempt to show the course of the tax
dollar in and out for the last available fiscal year. In no sense is it to
be considered an audit, nor does it purport to show other resources or include
balances at opening and closing of the year. Reconcilement of accounts would
make little difference in the ratio of composite receiDte and disbursements.
Limited time and funds could only make approximations possible with some sub-
divisions. Whole-hearted cooperation of state, county and municipal officials
is hereby acknowledged and accorded full appreciation.
Classification, Arrangement and Production By

TIIE OUT MAJlS


Realtors
Statistical Surveys
St.Petersburg


Valuators
Industrial Research


Investment Counsellors
Tax Analyses
Florida


FO
r)


r) r ,
-DKUV











BROWARD COUNTY


RECEIPTS:

Real Property Taxes

Personal Property Taxes
Fees County Officers
Gas Reallocation

Occupational Tax
Racing
Fine and Forfeiture
Miscellaneous, Non-Revenue
Board of Administration
(Gas Tax)


Analysis of Receipts and Disburoements
For The Fiscal Year Ending Sertember 30, 1938
TOTAL PER CEIT DISBURSE :E:ITS:

$122,532.97 30.55 General Government
26,072.80 6.50 County Office

17,311.30 4.32 Law Enforcement


19,099.27
2,000.00

5,;30.44
9,744.14
190,540.03


Total 401,130.95


4.76
.50
1.45
2.43

49. 49


100.00


TOTAL

*37,907.05
17,324.30
30,610.65
48,932.93
20,434,29
1,132.79


Highways

Welfare
Publicity


Agriculture 1,281.90
Miscellaneous 4,375.45
Debt Service,County Direct 72,939.24
f tl Bd. of A6=in. 137.131.68
210,070.92
Total 372.070.28


PER CEIT

10.19

4.65
3.23

13.15

5.49
.30
.34

1.17
19.63
36.85

100.00







BROWARD 0CIiT lY
TAX DOLLAR
(Receipts)


BROWARD COUNTY
TAX DOLLAR
(Disbursements)


/'isc,.


57A. O3F c32C//^E.
(374750JOIRO6:7


vgar SE/R/9ct
couvr Tr .- / .J%
B -. OF" /9 Pt//. -- 3 3A. ~'e.
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SOP97'L/QA<5
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://VES5 A/MD
FoRFL/7TO1RES










BROWARD COUNTY MUNICIPALITIES
Total Receipts By Source


Real Personal
Property Property
Taxes Taxes
Dania $10,541.00 (Includes personal
Deerfield 5,090.47 $2,508.24
Ft.Lauder- 267,657.01 36,671.60
dale
Hallandale 2,919.19 None
Hollywood 1i1,754.25 10,961.68
Oakland Park 2,466.54 289.06
Pompano 7,220.60 924.46

Total 477,639.06 51,355.04


License
Taxes

)$3,415.00
890.50

39,350.58
4,658.10
16,287,75
187.00
3,791.00

68,579.93


Fees (Fines
&
Forfeitures)
$219.30
552.00
24,419.69
None
12,973.52
None
221.00

38,335.51


Utility
Operations
(net) Miscellaneous
1,513.70 $23,131.61
deficit 325.30
48,296.78 49,816.53
None None

35,04S.93 18,358.97
692.18 87.33
5,746.0o 261.43

91,297.67 92,051.17


TOTAL

$38,820.61
9,356.51
466,2g2.19

7,577.29
275,355.10
3,722.11
19,164.57

819,309.38











BROWARD COUNTY MUNICIPALITIES


Total Disbursements By General Function


Dania
Deerfield
Ft.Lauder-
dale
Hallandal e
Hollywood
Oakland Parl
Pompano
Total


General
Government
Operations
$4,988.09
1,56(.51

57,600.32
1,009.00
30,374. 9
1,309.42

3,705.01
100,555.24


Protection
of Person
& Property

$3,100.00*
1,116.49

59,542.79
3,800.00
32,246.05
None
4,317.93
104,093.26


Health,Sani-
tation,Chari-
ty & Welfare
$2,o00.00*
None
21,604.12
None
10, S18.16
None
1,619.47

36,841.75


Streets,Sewers
Parks &
Maintenance
$2,500.00*
493.63
83,050.15
2,900.00
79,376.99
614.74
4,110.49

173,046.00


Adver-
tising &
Public ty
None
None
$6,044.40


y Debt Service Miscellaneou

$315.99 None
5,098.06 $62.29**
220,687.66 None


None None
9,o10.41 71,704.70
None None
None 3,849.58

15,152.81 301,655.00


None
25,706.56
2,135.37***
1,049.15
28,956.37


S TOTAL

013,703.09
8,338.98
448,499.44

7,709.00
259,335.76
4,062.53
18,651.63

760,300.43


*Approximate figures
**Utility deficit
***Old utility deficit







BROWARD COUNTY
MUNICIPAL DOLLAR
(Disbursements)


BROWARD COUNTY
MUNICIPAL DOLLAR
(Receipt )











BROWARD COUITTY SCHOOLS


Receiots From General Sources


Teachers
Sal. Fund


$164,509.33


State & Federal Sources


Text
Books


$5,427.33


Vocational


$2,974.32


Real
Property


Personal
Property


$11,372.79


Poll Tax, Racing,
Miscellaneous


TOTAL


$34,690.31


* 370, o807.76


Disbursements By General Function


Adminis-
tration


Instruction


Operation
of Plant


Maintenance


Auxiliary
Agencie


Fixed
Charges


Capital Out-
lay & Misc.


Debt Service


TOTAL


$15,073.03 $14,947.87 48,970.59 q20,202.41


$151, ;833.68


11,986.53 3206,887.64 $18,771.80


,122,805.41 3419,645.28






BROWARD COUNTY
SCHOOL DOLLAR
(Disbursements)


BROWARD COUNTY
SCHOOL DOLLAR
(Receipts)








BROWARD COUNTY
SPECIAL DISTRICTS


Receipt s


Description and name
DRAINAGE
Plantation (Drainage, irrigation
& Improvement)
Hollywood Reclamation (Checking
Acct.)
Hollywood Reclamation (N. B.
Broward D.D.Acct.)
Napoleon B. Broward (Maint.)
East Yarsh ( I & S )
Ft. Lauderdale Middle River
ReclEmation (Maint.)
Ft. Lauderdale Middle River
Reclamation ( I & S )
Total
PORT
Broward County (Administrating)
Broward County Trust)
Broward County (Reserve)

Total
Total all districts

* Includes $800.00 Borrowings.


Property
Tax


$ o


Misc.


$ o


511.97
120.74
44,839.09
11,220.00

2,171.72


800.00o
0
726.30
0
0


Total


$ 0
1,311.97
120.74
45,565.39
11,220.00
2,171.72


3,985.75 0 3,985.75
62,849.27 1,526.30 64,375.57

9,243.41 22,664.72 31,908.13
99,413.11 0 99,413.11
24,987.62 13,408.99 38,396.61

$133,644.14 36,073.71 $169,717.85
8196,493.41 $ 37,600.01 $234,093.42


Di sbursement a
Administ.
& Current
Operating Debt
Expense Service Total


$ 0 $ 0 $ 0
1,300.58 0 1,300.58
0 0 0
4,687.24 30 922.13 43,609.42
0 11,220.00 11,220.00

2,516.53 0 2,516.53

0 4,115.10 4,115.10
8,504.35 54,257.28 62,761.63

24,376.09 127.12 24,503.21
2,398.0 87,283.60 69,681.68
31,021.77 8,723.78 39,745.55

$57,795.94 $ 96,134.50 v153,930.44


66b,300.29


0150,391.78


6216,692.07


Tax-M... ...








BROWARD COUNTY


Real
Property
Taxes
County $ 122,532.97


Personal
Property
Taxes
$26,072.80


Cities &
Towns 477,639.06 51,355.04

Schools 151,833.68 11,372.79
Drainage 196,493.41 None
District s
Totals 948,499.12 $8o00.63


Composite Receipts
Fees (Fines Utility
License & Operations
Taxes Forfeitures) (net)
$19,099.27 $23,141.74 None


68,579.93
None


38,385.51


$91,297.67


None


None None

$87,679.20 $61,527.25


None

$91,297.67


St. & Fed-
eral Allo-
cations
$198,540.03


None


172,910.98
None

$371,451.01


Misc.-Racing
Non-Rev enue,
Poll Ta::es,etc.
$ 11,744.14


92,051.17

34,690.31
37,6oo00.0
$176,085.63


TOTAL
$ 401,130.95

819,3{<.-.35

370,807.76
234,093.42
$1,825,340.51


General Protection
Government of Person
Operations & Property
County $55,231.35 $ 30,610.65
Cities &
Towns 100,555.24 104,093.26
Schools 261,564.43 None
Drainage 66,300.29
Districts
Totals 483,651.31 $134,703.91


Composite Disbursement s

Health, Sani- Highways,Streets
tation,Chari- Sewers,Parks,Bldgs.
.y & Welfare & Maintenance
$ 20,434.29 $ 48,932.93


36,841.75
None



$57,276.04


173,o46.oo

15,073.03
None

$237,051.96


Advert i-
sing & Debt
Publicity Service
$1,132.79 $210,070.92


15,152.81 301,655.00
None 122,805.41
150,391.78

$16,285.60 .734,923.11


Miscellaneous
Agriculture TOTAL

$ 5,657.35 $ 372,070.28


28,956.37 760,300.43
20,202.41 419,645.28
None 216,692.07

$54,816.13 $1,768,708.06







BROWARD COUNTY
COMPOSITE DOLLAR
(Dicburcoments)


BROWARD COUNTY
COMPOSITE DOLLAR
(Receipts)







A
TAX DOLLAR\ STUDY


CALI-J(> Ji


^^)jJ f\"


Sub-Committee on Counties and Cities
of the Informal Ways ;,nd Means Committee
of the Florida House of Representatives of 1939

N.B. The tables and sheets herein only attempt to show the course of the tax
dollar in and out for the last available fiscal year. In no sense is it to
be considered an audit, nor does it purport to show other resources or include
balances at opening and closing of the year. Reconcilement of accounts would
make little difference in the ratio of composite receiDte and disbursements.
Limited time and funds could only make approximations possible with some sub-
divisions. Whole-hearted cooperation of state, county and municipal officials
is hereby acknowledged ar.1 accorded full aporeciation.
Classification, Arrangement and Production By

THE OUT JMA\NS


Realtors
Statistical Surveys
St.Petersburg


Valuators
Industrial Research


Investment Counsellors
Tax Analyses
Florida









CALHOUN COUNTY
Analysis of Receipts and Disbursements
For The Fiscal Year Ending September 30, 1938


RECEIPTS:
Real Property Taxes
Personal Property Taxes
Fees County Officers
Gas Reallocation
Occupational Tax
Racing
Fine and Forfeiture
Miscellaneous,Non-Revenue
Board of Administration
(Gas Tax)


Totals


TOTAL

9 8,464.24

1,872.55




1,340.95
13,125.58
2,289.57

530.44
4,489.51



$32,112.84


PER CENT
26.36

5. s3




4.20
40.86

7.13
1.65

13.97



100.00


DISBURSEMENT S: TOTAL

General Government $ 7,346.95
County Office 3,931.86
Law Enforcement 10,535.08

Highways 2,450.59
Welfare 2,680.72
Publicity
Agriculture 2,470.00
Miscellaneous 501.70
Debt Service,County Direct 20,997.82
S ,Bd. of Admin. 8,318.06
29,315.88

Totals $59,232.78


PER CENT
12.40
6.64

17.79
4.14
4.53


4.17

0.85
35.45
14.03


100.00







CALHOUN CCUTTY
TAX DOLLAR
(Receipts)


CALHOUN COUNTY
TAX DOLLAR
(Disbursements)


cP.' 41W710/1-4
74Xj PAlir?5A3












CALHOUN COUNTY MUNICIPALITY

Total Recoi-t? By Source


Real
Property
Taxes


Blountstown -6,290.00


Personal
Property
Taxes


4 945.40


License
Taxes


$ 955.00


Fees (Fines
&
Forfeitures)


None


Utility
Operations
(net)


.1o0,950.oo


Mi ecellaneoue


None


Total Diebursements by General Function


General
Government
Operations


Protection
of Person
& Property


Health,Sani-
tation, Chari-
ty & Welfare


Streets, Sewers
Parks &
Maintenance


Adver-
tising &
Publicity Debt Service


Miscellaneous TOTAL


$ 450.00 35,550.00 o 150.0()


TOTAL


l 9,14o.40


Blountstown $1,190.00 $1,680.00


$10,070.40 None t.19,090.4 0








CALHOUN COUNTY
-IUNICIPAL DOLLAR
(Receiote)


CALHOUN COUNTY
UI~TICIPAL DOLLAR
(Di-bur-ement)










CALHOUN COUNTY SCHOOLS


Receipts From General Sources


State
Teachers
Sal. Fund


$85,536.o0


& Federal Sources


Text
Books


$1,721.90


Vocational


$1,357.50


Real
Property


$16,453.89


Personal
Property


Poll Tax, Racing,
Miscellaneous


$11,455.58


*Unavailability of certain information renders
approximation of personal property taxes im-
possible. However on basis of 100o collection,
realization would not exceed $3,443.41.

Disbursements By General Function


Adminis-
trat ion


Instruction


Operation
of Plant ftnintenance


Auxiliary
Agencies


Fixed
Charges


Capital Out-
lay & Misc.


Debt Service


$610.65 $14,P83.-0 $1,778.1 $ 5.00


TOTAL


TOTAL


$116,554.87


$10,352.59 $106,951.12


$5,422.28 $72,556.37 $1,342.25







CALHOUN COUNTY
SCHOOL -DOLLAR
(Receipts)


CALHOUN COUNTY
SCHOOL DOLLAR
S(Disbursementn) I


*See table re personal property.










CALHOUN COUNTY


County
Cities &
Towns
Schools
Totals


Real
Property
Taxes

$0,464.24
6,290.00


Personal
Property License
Taxes Taxes

$1,872.55 31,340.95
945.40 955.00


Composite Receipts

Fees (Fines Utility
& Operations
Forfeitures) (net)

$2,219.57


$10,950.00


16.453. 9(Includes personal)

31,20g.13 2,817.95 2,295.95 2,289.57


10,950.00


State and
Federal
Allocations

34,419.51


88,645.40

93,134.91


Misc.,Racing
Non-Revenue
Poll Tax.etc.

$13,656.02


11,455.58
25,111.60


TOTAL

,32,112.64
19,140.40

116 .554.g7
167,804.11


County

Cities &
Towns


C


General
Government
Operations

$11,278.81
1,190.00


Protection
of Person
& Property

$10,535.08
1,680.00


Schools 95,982.88
Totals 108,451.69 12,215.08


Health, S
station, C
ty & Welf
$2,680.72

450.0(
345o. o

3,130.72


Composite Disbursements
mi- Highways,Streets Advertising
lari- Sorrere, Parks &
are Bldgf. & Maint. Publicity
$2,450.59


)


5,550.00
610.65

8,611.24


$15000oo


150.00


Debt Service
$29,315.88

10,070.40

10,352.59

49,738-87


Misc.
Agriculture TOTAL

$2,971.70 $59,232.78

19,090.40
5.00 106.951.12

2,976.70 185,274.30







CALHOUN COUNTY
COMPOSITE DOLLAR
(Receiptso)


CALHOUIT COUIITY
COMPOSITE DOLLAR
(Disbursements)


i / A,,.C.-
i ', R,,/CU L T/.,S \


7aA'Ss -swayTrso -
i &o PY', z// -- !






A
TAX DOLLAlR STUDY
OF


\JC^j Iji \r


I Ii \1


Sub-Committee on Counties and Cities
of the Informal Ways aind Means Committee
of the Florida House of Representatives of 1939

N.B. The tables and sheets herein only attempt to show the course of the tax
dollar in and out for the last available fiscal year. In no sense is it to
be considered an audit, nor does it purport to show other resources or include
balances at opening and closing of the year. Reconcilement of accounts would
make little difference in the ratio of coamosite receipts and disbursements.
Limited time and funds could only make approximations possible with some sub-
divisions. Whole-hearted cooperation of state, county and municipal officials
is hereby acknowledged ani accorded full aporeciatio-n.
Classification, Arrangement and Production By

THE OUTjMANS


Realtors
Statistical Surveys
St.Pete' sburg


Valuators
Industrial Research


InveEtment Counsellors
Tax Analyses
Florida


r









CHARLOTTE COUNTY

Analysis of Rec.eipts and. Disbursements
For The Fiscal Year E:-diing September 30, 1938


RECEIPTS:


Real Property Taxes

Personal Property Taxes

Fees County Officers
Gas Reallocation
Occupational Tax

Racing

Fine and Forfeiture

Miscellaneous,Non-Revenue
Board of Administration
(Gas Tax)


Totals


TOTAL


C30,218.90
6,45.10o




2,590.16
11,188.00

2,510.19

747.07
104,410.27


$158,122.69


PER C E T

19.11

4.o8




1.64

7.08

1.59
0.47

66.03



100.00


DIS)EURtn'ZE'2S:


TOTAL


General Governimernt

County Office

Law Enforcement
Highways

Welfare
Publicity


$9,221.47

5,872.52

6,902.59

15,416.0o
4,429.42
440.oo


Agriculture 1,271.00

Miscellaneous 19.43

Debt Service,County Direct 14,1826
" ,Bd. of Alr.'inr 102,618'5
116,801.07

Totals $160,373.58


PER CENT

4.75
3.66

4,80
9.61

3.26
0.28

0.79
0.02
S.84
63.99


100.00







CHARLOTTE COUNTY
TAX DOLLAR
(Disbursements)


CHARLOTTE COUITTY
TAX DOLLAR
(Receipts)












CHARLOTTE COUNTY MUNICIPALITY

Total Receipts By Source


Real
Estat
Taxes

Punta Gorda$16,176


Personal


Fees (Fines


;e Property License & Forfeit-
Taxes Taxes ures

.55 $ 7,473.37 $ 3,123.93 3 8,024.95
(*Received from County Race Track Funds)


Utility
Op-orations
(net)

None


Miscellaneous

$ 6,562.79*


TOTAL

$41,361.59


General
Government
Operations

Punta Gordal10,670.47


Protection
of Personal
& Property

$ 4,335.00


Total Disbursements By General Function

Health,Sani- Streets,Sewers Adver-
tation,Chari- Parks & timing &
ty & Welfare Maintenance Publicity

$ 3,190.40 $4,776.00 $ 532.54


Debt Service

$16,994.25


Miscellaneous

None


TT AL

$40,498.66








CHARLOTTE COUNTY
MUNICIPAL DOLLAR
(DiEbursements)


CHARLOTTE COUNTY
MUNICIPAL DOLLAR
(Receipts)




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