STATE CONTROL OF LOCAL FINANCE IN OKLAHOMA,

by Robert IC. Carr, '29. University of Oklahoma Press, 1937. 281 pages $3.00.

The pressure of rapidly mounting expenditures of state and local governments on property owners and the widespread demand for property tax relief make this study of the experience of Oklahoma of timely interest. Mr. Carr's intimate knowledge of the situation in Oklahoma during recent years makes his account particularly valuable.

Of particular interest is his able description and analysis of the attempts made through the County Excise Boards to exercise a stronger control over the expenditures of local governments. Local boards and officials were regarded as representing spending groups, therefore it was felt that control by taxpayers would deflate local expenditures and reduce taxes. Budgetary procedure was improved and some progress made, but the boards were arbitrary in their methods and unsympathetic toward legitimate local needs. Moreover, deficits and unbalanced budgets have continued or increased and the sinking funds have been raided. Effective supervision over local budgets has yet to be achieved.

Although Oklahoma apparently has a comprehensive system of state control over the assessment of property, the Tax Commission is merely an advisory body lacking in independence, in adequate powers and in the resources necessary to do an effective job. The central agencies are hampered by politics and criticized for the arbitrary assumption of extra-legal powers of control. In spite of these indictments, some worthwhile results, he says, have been accomplished.

Finally the experience of Oklahoma with tax limits and debt limits has been similar to that elsewhere. The debt limits are either not enforced or numerous ex- ceptions are made. The overall tax limit of 15 mills is nullified by loopholes and exceptions. Voters in school districts, for example, can and universally do vote additional levies showing they desire better schools more than reduced taxes.

In short legal devices for controlling local finances are no substitute for a continuous and effective popular interest in good government. Though such controls effect some improvement, they also give taxpayers a false sense of security.