The City of Nashua has a budget surplus, and Mayor Jim Donchess knows just what to do with it: Spend it.

No doubt most aldermen will go along with this mindset that anything the city treasury takes in is theirs to dole out. How about returning the taxpayers’ money to the taxpayers?

With $5 million in “surplus,” it appears that the city set its tax rate too high. The good people of Nashua have every right, though probably little expectation, to expect a rebate on what they have paid.

But Donchess has other ideas: $9,000 for “improvements” to the aldermanic chamber, $14,500 to start a bike-pedestrian plan, $150,000 for a boat ramp, $40,000 for an arts district, etc., etc., etc.

But the same week that this Christmas list appeared, Donchess and the aldermen approved $1.3 million for a full revaluation of all city properties, there having been serious concern that recent partial revaluations have been inaccurate.

Perhaps the wrong numbers contributed to the over-taxation? Just asking.