1921 Annual Report of Receipts
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Salina, Kansas. January 6,1922
To the Board o£ City Commissioners,
City of Salina, Kansas.
Gentlemen:
I beg to submit herewith for your con-
sideration an Annual Report o£ the receipts and dis-
bursements of the City of Salina for the fiscal year
1921, whicp covers the period o£ January Ist,192l
to December 3l-st inclusive.
It is not deemed necessary to go into the
minute detail of each division of the receipts and
disbursements as classified and compiled in this report,
which would be of little or no value to the Comnission
or the General Public, nor would such detail give a
clearer view of the work done in all Depart~ents or
the expense incident thereto. I am confident a brief
and concise statement of facts will be more likely
read and understood than an e~haustive one, and at
the same time the tl"ue facts pertaining to the years
business be brought out in a quite comprehensive form.
The report is somewhat in detail and I
hope the General Public will take time to carefully
analyze every statement contained herein, which will
give a clear and correct explanation of the adverse
conditions that have confronted the administration
since coming into o£fice.
Respectfully submitted,
~
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ORGANIZATION
After assuming the duties of City Manager on
May 9th, 1921, it was found necessary to re-organize
the various departments of the City in accord with
Chapter 86, Session Laws of the state of Kansas,
y:hich created the Comm.ission-Man~ger form of Govern-
ment. 'Ene preceding form of Government being the
Mayor and Council regime, and also the recent change
from a City of the second class to a City of the
first class, required much work to get a proper start
under the Commission-I.'!anager form of Goverru"1ent.
In line with such Statute, the follovving depart-
ments were created by ordinance:
Department of Administration ~nd Finance,
DeDartment of Law~
Department of Buildings,
Department of Safety, (vrhich includes Police & £'ire Depts)
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Department of Service, (which includes Engineering, Streets,
- .- Alleys, Sewers 6: Public Improvements)
Department of Parks.
One of the most aggravating conditions to face
our administration was a shortage of funds to operate
for the remainder of a fiscal year, as the levy made
in 1920 was only intended to cover the period expiring
July 1st, 1921, which shortage of funds was due to
carrying over into 1921 expenditures of large aIT.ounts
that should have been paid in 1920. The principal
i terns are ~¡)7 ,401.26 due 'I'he Salina -iiater Works Company
for hydrant rentals during the last six months of 1920,
and a grant by thB retiring Council to the Salina Water
~Norks Company increasing their hydrant rentals rate
i¡;)5,OOO.OO per year, effective January lst, 1922, ac-
counts for ~12,401.26 of an indebtedness that the pres-
ent administration is not responsible nor should be
held accountable for. ~ -
R E C E I P T S
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The following tabulation has reference to the
receipts for the year 1921 and are classified by account
numbers in accox"dance with the principal sources f':pom
which the revenue is derived.
l'TTJI-TBER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
II.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
DESCRIPTION
Auctioneers Licenses.................. ;~
Au to Bus License......................
Amusement Park License .................
Dog Licenses..........................
Distrigt Court F'ines ..................
Dance ~icenses ........................
Electric Wiring Licenses ..............
Hucksters, Peddlers & Venders .........
Insurance Licenses ....................
Junk Dealers Licenses .................
Pop Corn 8; Lunch Vlagons ...............
Physicians, ItineJ:'ant .................
Plumbing Licenses......................
Pool & Billiard Halls .................
Pavement Cuts and Repairs .............
Police Court Pines & Forí'ei tures ......
Street Sterid s ........................ '.
Sho'w sand C arni val s ...................
Transfers and Taxicabs ................
Theatres 8: ~.loviní! Pictures ............
Interest on Depo~its ..................
'ifiring, Plmnbing &; Building PerIni ts ...
Ì'Iiscellaneous Licenses................
Miscellaneous Receipts ................
County Treasurer
General ¡lax Levy ;4)155342.23
Special -- Paving 78792.11
Park Department Credits .............
Memorial Hall Credits ...............
Firemens Relief Fund ................
Other Fund Credi ts ..................
Water and Hydrant Rentals ...........
AMOUNT
62.50
15.00
50.00
310.00
215.00
209.00
168.75
215.00
800.00
150.00
88.00
50.00
25.00
1503.00
96.40
8570.50
41.00
530.00
1028.75
152.50
745.59
820.85
55.00
340.18
$234,134.34
1,460.50
95,820.95
2,187.9l
671.59
1,429.60
lifote:
TOTAL RECEIPTS ...........~351,946.9l
-Úm"rants issued and taken up
by Brown-CruJ11mer Investment
Company of Vii chi ta, Fansas,
to the amount of .............
I'O'I'AL TO BE ACCOUl~ r}m ¡¡'OR :¡¡J365,650.52
13,703.61
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D I S BUR S E MEN T S
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The following tabulations :have reference to the
total disbursements for the year 1921 and give a clear
and descriptive accounting for all moneys expended.
The first tabulation gives in total the General
Disbursements, and the other tabulations which follow
take up the various departments :in more minute detail.
The total General Distribution foJ:' 1918 that is
used in this comparison, shows the disbursements were
$82,066.92, while 1921 disbursements total $119,419.79,
an increase of ~37,352.87.
I have made an approximate comparison of the dis-
bursements shown in the Annual Report for the year 1918
wi th the year 1921, for the pur'pose of exp18.ining the
increase of $37,352.87.
Preceding the tabulation of' each particular depart-
ment will give a brief explanation of the increese in
that department.
GENET{AL DISRUHSEHEN'TS
General Fund .....................$119,4l9.79
Band Ftlnd ........................ 5:, 000.00
Park Frlnd ........................ 7 -,346.32
Li brary Fund..................... 5 ., 580 .ll
Sinking Fund ...................... 6,000.00
General Bonds & Coupons .......... 29,111.01
Special Bonds & Coupons .......... 78,483.33
Firemens Relief Fund ............. 1,278.19
Military MonQ~ent Fund ........... 83,223.06
Total................. .;j¡)335,441.8l
The total "General FundI! expenditures include,
Administration & Finance; Law; Police; l<'ire; Engineering;
streets; Buildings; General Improvements and Í;'iatel',
Light, Heat and Power.
General Fund - - Ad.-rnini s tra ti on &J:i'inance
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This depaJ:'tment includes the salaries of the adndn-
istrative and executive officials, as well as those of
the City Clerk's office and City Treasurer, likewise the
expenses that come in connection wi th these off'ices and
directly under their supervision.
It is not possible to make a comparison of the 1921
classifications shown under this heading, with the ex-
pendi tures of 1918, because of the different headinr~s to
which the 1918 expendi tures v;ere charged, therefore, I
shall endeavor to make comparisons only between salaries
paid as follows: In 1918 thB total compensation poid for
City Clerk, Stenographer, City Treasurer, Welfare Officer,
and a Probation O£í'j.cer Y!aS ~)2395.00. wh11 A ofT! 1 q~l +,..,+",1
Sal~ry of Chie£ of Police .........................~1,797.03
Salary of Chief of Detectives ...................... 845.00
Salary of Plain Clothesmen .........................407.39
Salary of Patrolmen ................................7,482.75
Maintenance & Repair of Bquipment .................. 402.47
Supplies for Jail.................................. 15.00
Stationery, Office Supp~ies and Subscriptions ...... 59.73
Telephone, Telegraph & ~ostage ..................... 48.59
Ne1fl Equiprnen.t ...................................... 150 .68
Oil, Gasoline and Greases .......................... 349.89
Safety Zones and ~raffic Signs ..................... 90.73
Destroying Cats and Dogs ........................... 28.00
Care of Prisoners .................................. 626.75
Miscellaneous Items ................................ 861.52
Total for Pol ice Department............. ~$13165. 53
General Fund -- Fire Department
The total salaries expended during 19l8 for an
average of' seven firemen amoq.nted to $5,748.06; wh:lle
in 1921 eleven firemen drew $14,846.82, an increase of
$9,698.76, occasioned by the double platoon system having
been inaugurated since 1918, and firemens salaries increased
from $65.00 to ~100.00 per month.
Other operating expenses in 1918 were ij1126.77 and
in 1921 were $1355.07, increase of $228.30.
Total increase in the F1.re Department $9327.06.
Salary of Fire Chief ..............................~1,625.00
Salary of Assistant Chief ......................... 1,365.00
Salary of Mechanic ................................ 1,430.00
Salary of Firemen .................................10,426.82
Maintenance and Repair of Equipment............... 235.31
Stationery, Office Supplies and Subscriptions ..... 113.27
Telephone, Telegraph, F'reight 6: Express........... 11.09
New Equipment.............. .'...................... 266.60
Oil, Gasoline and Greases ......................... 256.74
Chemicals, Acids and Sodas ........................ 40~12
Miscellaneous Items ............................... 185.54
Light and Gas ..................................... 246.40
Total for, Fire Department.............. ~;16 ,201.89
General Fund -- Engineering Department
It would not be advisable to attempt to make a
comparison between 1918 and 1921 expenditures for the
Engineering Department, because of the i'act, in 1918, the
City Engineer was employed at a salary of ~5.00 per month
plus fees and other expenses. Since June 1921, the City
Engineer has been employed at a regular salary.
Salary of City Engineer .........................$
Other :Employes ..................................
Abstracting and Plats...........................
I.nstI'uments and Repairs.........................
~iscellaneous Items .............................
Total for Engineering Department ........~
1,224.20
365.15
17.80
752.34
83.73
2,443.22
General ~'und -- Stre3t Department
A comparison of the total expenditures of the Stl'eet
Department for 1918 shmvs the total paid for Superintendent
and I abor to be .;$ll ,177 .20 and in 1921 ~þ15 ,529.02, an in-
crease of ~þ4 ,351.82. The nmnber of employees in the street
Department varies sog+eatly it v¡ould be very difficult to
make a comparison in that respect.
Other expenditures for Street Department in 1918 were
$5,795.98, and in 1921 were $4,320.84, a decrease of ~1475.14.
This deGrease is perhaps due to heavy expendi tul~es in the
street .LJepartment for 1918 when considerable paving vms done;
while during 1921, no improvement work of any kind was in
progress that would incur additional expense in the Street
Department.
Total increase in the street .LJepartment $2,876.68
Salary of Superintendent ..........................$1,616.33
Labor on Paved Streets ............................ 8,232.78
Labor on Unpaved Streets .......................... 5,567.46
Labor on All EJYS ................................... 112.45
Material for Streets and Alleys ................... 350.54
Labor on Sewers ................................... 139.70
Material for Sewers ............................... 124.50
Repairing pavement Cuts ........................... 110.05
Maintenance of Equipment .......................... 259.84
Beed Cutting, Labor and Material.................. 25.95
NevI Equipnlent ..................................... 4,9.46
Street Signs and Maintenance ...................... 102.92
Liscellaneous Items............................o o' 3 ,IS7 .88
~otal for Stre t Department .........~19,849.86
General :¿<ìJnd --?,v:tl(;jn,r-,s
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No detailed comparison can be made of the expendi-
tures of 1921 as against 1918 for the Building Depal'tment,
because same classifications did not govern.
Hm'1ever, during 1918, Custodian 'Has paid ~?76~). 00,
while in 1921 he was paid ~1200.00; increase of @435.00.
Salary of Custodian and Night Fireman .............~1,741.25
Eaintenance and Hepail's ........................... ?51.26
Boiler Up-keep .......... "0. ., ............ 20.40
Insurance.................................... ..... Iß4.37
Miscellaneous Items ............................... '119.22
TotêÜ for Building Department ..........~þ2,816.5'6
GenE;l"al FUnd -- General :rmp;co_~ents,~
rrhis account cannot be comparêd with 1918 expenòi tur'es
because cf 61£ ,Dee in classification the same bel.n~
, , .. C'
included in the General Department and Street Department of
the General Disbursements. -
Bridges~ Maintenance and Repairs. ............... 810.52
Stre",òt vrossinc;s "ld Approaches................ 1025.40
Sidewalks, Intersections and Fills .............. 93.00
Drains and Catchbasins .......................... 329.00
';Tater Extensions and Ee::::airs .................... 293.20
Uiscellaneous Items ............................. 58.90
'1'ot9.1 for General Improve'ments """"'" .,~1EÇ88;-Õ~~r-
Genel'al E'u.nd
-':a t'sr. LiŒht. Ilea t 6:. Fovlel'
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'I'1I8 amount paid for hydrant pcntal s for one year,
19l8, "H2.S ;;)13, 70S. '3J., while in 1921 is included the expense
of hydl'ant x'er.tals for the entire year, also the 1 ast
one half of 1920, plus ~5,000.00 increase granted the Water
Company by for:ner Council, effec ti ve Janu8.ry 1 st, 1921,
making the total expenditure ~27,186.26, or an increase in
1921 over 19l8 of ~13,479.95.
Total paid for light in 1918, $12,8IS.10-- 1921 was
'i;}l7,100.SI, incl'ease of ,:;4,285..'5.0
À-rnount expended f"or' coal for heating :Ln 1918 '.-ras
,065.17 and in 1921, ~1,891.22; an increase of ~836.05
Total increase for this fund being ~18,601.50
Hvdrant r:~entals ............................. ",1;27,186.26
Street Lj.crhting .............................. 12,(383.28
'¡illite -¡lay Lighting ........................... 4:,~;17.32
Coal for heating buildings ................... 1,89l.22
~:otal for Water, ~:L!ht ~ ., c.t ¿': Fey,'re!' . .:,,546 ,:~'78.08
It will be observed the above tabulations show the
totals for various salaries to be more than the specified
re,tes per annum, for exal'1ple: the total R.:'11.ount for the
City Clerk j1625.00; stenogrsDher, ~1300.00; City Attorney
,}1625.00; Fj.re Chief ~a625.00, etc., This is exDlained by
reason of the salaries for December being payable, 8ccord-
i~g to tbe old standinft castom on the 3~d Mondav of each
~o~th, and December, 1~20 account kept by the O~ty Treas-
uper having been closed Decembel' 15th, 1~)20, threw the
entire amount paj.d for salar'ies for the month of December
1920 in the expendi tures taken into account as of .rnnuary
1921.
A tabulation of' the increases mentioned above, which
are practically all the resul t of hiF(her salaries P8id in
1921 than in 1918 will clearly show ~ow ~37,352.87-more was
included in the 1921 account.
Finance & Ac1-ninistratlon . .~r;3792.00
BuildinGs ................. 435.00
Police Department ......... 4135.30
Fire ~epartment ........... 9327.06
Street Department ......... 2876.68
ilater, Light, Heat&Power ..18601.50
Total .............~39167.b4
After cG.l"'eflJ_lly considering the above, I do not
feel that any fair minded person can justly criticize
the present administration for a waste of City's funds,
and ì am f:trmly convinced that the expenditures f~r 1921
",'[ere held to the loVlest possible m:l.nimum. /,pp:r'oxJ.matel;r
fifty per cen~ of the increase of ~39,167.54 ~as ~alaries;
".~18 600.00 for water, light, heat and power; leavlng a
n , -
small balance for miscellaneous increases.
It certainly could not be expected that competent
Dersons will devote their time to municipal work at a
lower salary 01' wage than might be termed standard.
It is a well known-fact that the average City employees
tlwoughout the country are the lowest paid of their class,
and it- has been a Pleasure to me to recomnend to your body
- - - t -, lO~)?
tbB increases that have been placed in the bUd~~ 10~ ~~~,
which I sincerely hope you will take into CO~SlQeratl0n
the low wage the Ci ty emplo~;-ee s have earned lor the last
several years.
Park Department
It vlill be noted that the total expended for the
Park Departrnent in 1918 was ~;þ5,366.58, while in ¡mn
~7,34ô,32, an increase of ~;1979.74.
S~nce 1918 additional park area has been acquired
increasinrr the labor cost of maintenance 'quite heavily,
and the improvements made in IU verside Park; shrub1Jery
planted around drive in Kenwood Pal'"'k, as well as the dl"'i ve
constructed south of the Grand Stand and on the southeast
corner of the race track in Kenwood Park have entailed much
mOl"e addi tional expense than can be evidenced in the in-
crease of ~1979.74 during 1921 over 1918.
Salary of Superintendent ......................~1300.00
l.Iaintenance of Grounds......................... 3309.91
r.íaintenance of buildings ....................... 1.90
Maintenance of F~nces .......................... 56.84
;~aintenance of Water Lines ..................... 235.19
Nevi Improvements ............................... 944.45
Flowers, Shrubs, Seeds~ Trees, etc., ........... 334.10
Hardware and supplies .......................... :33.68
:c'iscellaneous SupDlies ......................... 1080.25
Total .......................$7346.32
General Bonds &Coupons
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This account is intended to take care of exDenditures
made for the retiring of bonds and Coupons of any'nature
forJ '7hich a general tax is levied upon the Ci ty at large, no
matcer for what purpose namely: Bonds or scrip for bridges,
parks, buildings. etc.
The levy to produce í~unds i'or all bonds of a r:eneral
nature is made against real, personal and mixed property,
while for sewer bonds the le~J is made against real estate only.
}.O
Re£unding Coupons............ . . . . . . . . . . . . . . . . :;~ 1656.59
Bridge Coupons............................... 100.00
Railroad Aid Coupons ......................... 1000.00
Park Coupons ................................. 1462.50
Fire Station Coupons ......................... 450.00
City Hall Coupons ............................ 900.00
Sewer Bonds .................................. 15816.28
Sewer Coupons ................................ 7725.64
Scrip............ ............................ 1487.98
rl'lo~"al <""050-8 -00-
v"'-- ...................... ',iV v. v v
Special Bonds & COUDons
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To this account is charged expenditures for bonds and
coupons, as well as scrip, which are a direct assessment
against abutting property or the property within a defined
benefit district, for which the improvement is made or
benefi ts, namely: pa vine;, s l.dewalk, street openings, side-
walks, weed cutting, sanitary sewers, etc.
Paving Bonds................................. '¡?
Pavinp; Coupons...............................
~ ì;;J-
Special idewalk Scrip ........................
'1'0 tal. . . . . . . . . . . . . . . . . . . . . ..W
62740.00
15346.23
.. 397.10
78483.33
The following funds are self-explanatory and need
no explanation:
Li brary .FUnd................................ :.:; 5580.l1
Band Fund..................................." 5000.00
S:tnking F\lnd ................................ 6000.00
Memorial Hall Fund .......................... 83223.06
Firemens Relief Blind ........................ 1273.19
Total .'....................~101081.36
FINANCIAL STATISTICS
Fund Balances as of Ja~uary I, 1921.
Treasurer's Cash--January lst, 1921 ..... ~12,670.2l
General l~nd Overdrawn .................. 2,669.60
Band ;r t1. . . . . . . . . . . . . . . . . . 51.90
P2<rk: II cI'edi t ....................
Library Fund Overdrawn ..................
Sinking Fund, Credit ....................
General Bonds & Coupons, Overdrawn ......
Special Bonds & Coupòns, II ......
Firemens Relief Fund, Credit ............
$26,418.73
2,194.75
312.26
8,520.01
fund Credits & Disbursements during ye~r
Treasurers Cash Account .................
General F'v.nd ............................
~þ12 ,670. 21
122,104.30
5,18:-3.80
6,644.30
7,'774.86
7,874.86
29,679.23
88,380.31
2,18?9l
95,820.95
Band Fund.......................... . . . . .
P9-x"k F\1.nd . . . . . . . . . . . . . . . . . . . . . . . . < ,
Li brary Pund .............................
SJ:nkinc; Fund............................
General Bonds & Coupons .................
Special Bonds & Coupons.................
Pirernens Relief Fund....................
)liierT1.orial Ball Fund......................
Cash on hand 9t December ;31st, 1921......
$378,320.73
Fund Bal":nC?es as of Decembe~- 31, 1921
Treasurers Cash Account .................:;;
Gener>a1 Fund............................
Band fund...............................
Sinkil1g FU11d. ............................
General Bonds & Coupons .................
Special Bone] s é} Coupons.................
Firemens Relief Fund....................
Eemori al Hall Fund......................
42,878. ~)2
Cash on hand at Dec. 31, 1921 .........ç L.l:2,878.92
II.
702.02
22138.46
3578.25
41>26,418.73
~:i1194l9.79
5000.00
7346.32
5580.11
6000.00
29111.01
78483.33
1278.19
83223.06
42878.92
~j378~)20. ":(3-
.',
~r'
14.91
131.90
24013.32
25t5.96
1376.97
4487.97
12597.89
~; . 42878.92
Bank & Cash Balances
Jan. lst
1921
FaI'DerS National Bank ...............~" 1140.59
National Bank of filllerica ............ 2544.46
Peoples state Bank .................. 804.45
Reserve State Bank .................. 1143.24
Planters State Bank
Current Account .................. 2037.47
Re vo I vi ng fund................... I 000 . 00
L'Iemori.al Hall Fund...............
Cash on hand ........................ 4000.00
~pI2670. 21
Summary of yearls Business
Cash on hand January lst, 1921 ......;;;12670.21
Re~eipts du~ing the year ...........351946.91
Warrants to be accounted for ........ 13703.61
Disbursements for all purposes ......
Cash on hand December 31st, 1921 ....
~þ378320. 73
Dec.3lst
1921
;,þ8329 .47
7714.70
3869 . '1-2
8655.00
712.44
IOOO.OO
12597.89
~.A2878. 92
'ip335441 .81
42878.92
~;)378320. 73