confirmed by the state senate.
The school board is an independent body, consisting of one elected
member from each ward holding office for four years, but the mayor has
the veto power over its proceedings as well as those of the common
council. In each case a two-thirds vote overrules his veto. The other
principal officers and commissions, appointed by the mayor and confirmed
by the council, are controller, corporation counsel, board of three
assessors, fire commission (four members), public lighting commission
(six members), water commission (five members), poor commission (four
members), and inspectors of the house of correction (four in number).
The members of the public library commission, six in number, are elected
by the board of education. Itemized estimates of expenses for the next
fiscal year are furnished by the different departments to the controller
in February. He transmits them to the common council with his
recommendations. The council has four weeks in which to consider them.
It may reduce or increase the amounts asked, and may add new items. The
budget then goes to the board of estimates, which has a month for its
consideration. This body consists of two members elected from each ward
and five elected at large. The mayor and heads of departments are
advisory members, and may speak but not vote. The members of the board
of estimates can hold no other office and they have no appointing power,
the intention being to keep them as free as possible from all political
motives and influences. They may reduce or cut out any estimates
submitted, but cannot increase any or add new ones. No bonds can be
issued without the assent of the board of estimates. The budget is
apportioned among twelve committees which have almost invariably given
close and conscientious examination to the actual needs of the
departments. A reduction of $1,000,000 to $1,500,000, without impairing
the service, has been a not unusual result of their deliberations.
Prudent management under this system has placed the city in the highest
rank financially. Its debt limit is 2% on the assessed valuation, and
even that low maximum is not often reached. The debt in 1907 was only
about $5,500,000, a smaller _per capita_ debt than that of any other
city of over 100,000 inhabitants in the country; the assessed valuation
was $330,000,000; the city tax, $14.70 on the thousand dollars of
assessed valuation. Both the council and the estimators are hampered