The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1900-09-20
OF American Municipalities Opens m
Interesting Session.
UNIFORM CITY ACCOUNTING e! \
The Subject for Discussion-Paper
Read by NJ. N. Baker, Associate Ed
itor Of the Engineering News-At-
tendance From Many States.

sixth annual convention OF the national
municipal league opened here this af-
,rrnoon, with about one hundred dele
gates present. In the absence Of Pres
Ident James C. Carter, OF New York,
arst vice president Charles Richardson.
Of philadelphia, presided. This conyen-
tou is the starting .point,of active work
IN the adoption OF the so-called munic-'
,paI programme adopted Mt the Colum-
bus convention last year. The pro-
gramme as adopted. recommends three
branches OF activity: Enlarglng the
power Of cites by providing, SC, far us
posslble. for home rule: enforcing care
fully devised restrictions against the
abuses Of municipal powers. and regu-
Ia,Ing the granting Of franchises.
Addresses OF welcome were responded
to by. Charles J. Bonaparte, Of Balti-
more. chairman OF the executive COM
mlttee. ES.
Municipal Accounting.
Mr.. NJ. N. Raker associate editor Of
the Engineering News. New York City.
in paper on Uniform Municipal Ac-
counting" confined himself chiefly to a
consideration OF the aid towards uni
form municipal accounting !whichimight
be rendered by the numerous voluntary
organizations devoted to the improve
ment Of municipal conditions, particu-
larry II some feasible scheme of Coop
Grafton could be devised.
"There have been a. surprising num-
Der Of attempts on the part OF societies
and state legislatures" said Mr.. Baker,
"to substitute order for the municipal
chaos confronting students Of city af-
fairs, but almost without exception the
action thus far taken has been special
lied, localized or isolated. or has pos
sessed two or more OF these character
istcs.
What seems to be needed, on the
part OF societies interested In municipal
affairs, is sort OF senate, or Joint
committee, to work for the general
adoption OF uniform schedules for each
branch OF municipal activity and the
correlation OF the various schedules. so
that every society Will be working for
the introduction OF the same schedule,
and SO the accounts for water, sewer.
gas, paving and other undertakings will
afford broad general basis for COM
parIson OF results In different city de-
partments. al
Adopt Common Schedules.
while some kind OF state control Is
absolutely essential TO uniform ac-
counting. We cannot attain the full
measure Of uniformity unless the sew
eral states adopt common. schedules;
and We can scarcely expecte either sat
fstactory or common schedules unless
the services of such specialists as are
found In our national associations OF
municipal reformers, are enlisted to
work out the details and at the same
time the various societies join to-
gether in an effort to secure general
uniformity and correlation.
What would suggest Is that this
organization appoint committee to
confer and cooperate with similar COM
mlttees from ether. societies in an In
vestlgotion OF the whole subject of uni
form municipal accounting. and ma
tional municipal statistics. Such an
investigation would include all phases
OF municipal statistics. or physical as
we'll as financial data; and vital, GRIM
insl and educational statistics. The
first work needed Is "a general survey
OF the whole field and check on all
those Isolated and specialized efforts
which. while seeking uniformity, are re-
sulting in diversity. or at. best, are Sc
curing only minor degree OF Uniform
ity Possibly the general survey might
be more speedily and effectively ac-
complished II entrusted to n strong
committee from some organization like
yours. but It is desirable that such n
committee should be. authorized to con-
fer and cooperate with committees
from other societies, even II the scope
OF some OF the latter should prove to
be quite limited.
Three Obvious Results.
In conclusion. will name what ap-
pear TO me TO I've the three most obvious
and Important results that would follow
general reform in municipal account
ing with particular reference to uni