Year: 1936
Summary: The Annual Report of the Finance Commissioner should be studied by all citizens. There is a continued necessity to restrict capital expenditures, and borrow money only as required.
Year: 1925
Summary: An analysis of annual expenditure and comparison to previous year. Warns that without a more rational, scientific accounting of expenditures, the city may not be able to keep decreasing municipal expenditures.
Year: 1942
Summary: Provides an outline of revenues and expenditures for the civic budget of 1942. Notes the high level of debt payments. Questions how it can be claimed that there was adequate reduction of the tax burden.
Year: 1921
Summary: Tabulated comparison of prices paid by the city of Toronto and related bodies for supplies in common use. Suggests concentration of purchasing efforts applied through a centralized price-getting authority in co-operation with departmental ordering agents.
Year: 1932
Summary: Tabulated comparison of expenditure for the years 1927-1932, with discussion.
Summary: Analysis of city expenditures for 1936, including reduction of expenses for salaries and wages of city workers. Notes that this is the most balanced budget since 1932, and that the deficit has been greatly reduced since 1935.
Summary: Examines the issue of Toronto's deficit. Advocates reducing estimated expenditures.
Year: 1941
Summary: This open letter demands retrenchments in light of the war effort, and calls for expneditures on supplies and equipment to be reduced. Also calls for the size of the city government to be reduced.
Year: 1924
Summary: The bureau highlights the fact that city has reduced the tax burden but argues that the city must still strive to provide services more efficiently.
Year: 1918
Summary: Inequitable taxation is worse than high and just taxation, because it gives unfair advantages to certain parties over others. A Provincial Commission for the Equalization of Assessments is a potential solution.
Year: 1931
Summary: Analysis of municipal expenditure on salaries and wages for the years 1927-1931.
Summary: Outlines the fact that Toronto is once again operating on an unbalanced budget. Details the costs of unemployment relief and raises the question of taxation of municipally-owned utilities
Summary: Assessment questionnaire and analysis of 100 replies received from Toronto citizens. Questions related to income assessment, taxation (the Business tax), and property assessment.
Year: 1940
Summary: Provides the estimated current revenues for the 1940 civic budget. Outlines expenditures and the tax rate. Raises questions as to whether all city departments are as efficient and as adequately mechanized as they could be.
Summary: Highlights the high level of spending on salaries in the public service and the need for improved efficiency
Year: 1923
Summary: Historical analysis of tax rates and tax burden from 1855-1922.
Year: 1951
Summary: Argues there is need to reduce public expenditure.
Summary: Comparison of expenditure on community services for the years 1927-1931. Tabulated comparison of taxation revenue and other general revenue sources.
Year: 1922
Summary: Outlines the relationship between level of taxation and dominance of industry. Argues that high taxes are a great threat to industrialization.
Summary: Argues that expenditures have grown even faster than population growth, as have the cost of services and the number of services provided, while cities have failed to improve efficiency and budget planning.
Summary: An argument that the Toronto government is too decentralized and not efficient enough to discuss pension and other benefit expansions before reorganizing more efficiently.
Year: 1934
Summary: Highlghts the issue of growing deficits in the Great Depression, and argues this issue is not being fully presented to the public.
Year: 1945
Summary: Provides civic budget figures for recent years. Notes that the measure of the tax rate does not always indicate the true tax burden, and that civic budget omissions can often lead to greater personal expenditures by the taxpayers.
Year: 1935
Summary: Provides budget and expenditure figures for the fiscal year 1935. Argues that the biggest challenge pointed out in the budget is current unemployment expenditure and debt on past unemployment expenditure.
Summary: Suggests that earlier estimates and earlier tax collection is necessary in order to save the city money.
Summary: Outlines the annual estimated net revenue and expenditure in the city of Toronto for the fiscal year of 1932, as outlined in the city budget.