MUNICIPAL FINANCES
Like the national government, the municipalities or communes depend almost entirely upon indirect taxation for their revenues. One of the principal sources of income is the tax on the slaughter of cattle and sale of meat. The communes may further, with the authority of Congress, levy a "consumo" tax, a small duty on the imports and exports of merchants within their jurisdiction, which tax has given rise to much confusion and controversy. Business licenses also form an important fount of revenue. By a law of Congress (soon to be superseded by a decree of the military government) the municipalities are divided into several classes, according to their importance, and the licenses payable by the various kinds of business in the several classes are designated. The national government turns over to the various municipalities a portion of the impost on spirits and grants educational subventions to several municipalities for their primary schools. Minor sources of revenue are taxes on lotteries and raffles, vehicle licenses, amusement permits, cockpits, etc. Two towns, Santo Domingo and Santiago, have municipal lotteries. Under all these taxes a man might own scores of houses and great expanses of land without paying towards the maintenance of the state and municipality more than the poorest peon on his property.
The sums collected for municipal purposes in all the communes of the Republic may be calculated at about $600,000 per annum, derived from the following sources:
MUNICIPAL RECEIPTS
Approximate percentage
of entire income
Municipal charges on imports and exports………….. 17.7
Business licenses………………………………. 15.3
Markets……………………………………….. 10.8
Lottery tax……………………………………. 10.5
Slaughter houses and meat transportation………….. 9.2
Alcohols………………………………………. 7.3
Excises (alcabala)……………………………… 5.
Amusement permits………………………………. 3.5
Public register………………………………… 3.5
Lotteries……………………………………… 2.5
Lighting in private houses………………………. 2.3
Ferryboats and bridges………………………….. 3.1
Municipal property and rentals…………………… 1.8
Miscellaneous………………………………….. 8.5
——-
100.
The largest budget is that of the capital city, with Santiago second. According to the latest figures available, in round numbers the income of the thirteen more important cities and towns is annually about as follows:
Santo Domingo…………………… $160,000
Santiago de los Caballeros…………. 90,000
San Pedro de Macoris………………. 50,000
Puerto Plata……………………… 40,000
La Vega………………………….. 30,000
Moca…………………………….. 21,000
Azua…………………………….. 20,000
San Francisco de Macoris…………… 19,000
Samana…………………………… 10,000
Monte Cristi……………………… 10,000
Sanchez………………………….. 10,000
Bani…………………………….. 9,000
San Cristobal…………………….. 8,000
In almost every town the largest item of expenditure is for education, the maintenance of public primary schools. The more important cities, especially the capital, make fair appropriations for street repair and other municipal public works, but in the lesser communes such appropriations are negligible. Very little, practically nothing, is appropriated for roads. Some communes pay a small subvention to the church and assist in the repair of church buildings. On the whole, municipal services are only scantily looked after, but the fault is due more to lack of revenue than to improper distribution. Occasionally the national government renders assistance in the construction of some work pertaining to a municipality.
The average distribution of municipal disbursements may be estimated about as follows:
MUNICIPAL EXPENDITURES
Approximate percentage of whole expenditure Education…………………………………… 27.1 Public works, street cleaning, etc…………….. 27. Police……………………………………… 8.4 Administrative expenses (salaries of municipal officials and cost of tax collection)………….. 7.5 Public lighting……………………………… 7. Sanitation………………………………….. 4. Charity…………………………………….. 2.2 Municipal debts……………………………… 1.9 Miscellaneous……………………………….. 14.2 ——— 100.
In view of the lack of resources or interest on the part of municipalities and the central government, services of a public nature have frequently been assumed by private initiative. Many clubs and lodges maintain schools. Firemen's corps, where there are any, are volunteer organizations. For charity work, hospitals, educational work, etc., local committees are formed which raise funds by private subscription or by lottery, and in a number of towns the embellishment of the plazas is in charge of a "junta de ornato."