, 1900-12-14
est is for the good of the people at large


est is for the good of the people at large
and not for any clique.
Recently | examined the records Of
a small town upo two matters that re
! uuired personal information. The ey.
animation was voluntary, the necessi
ty not being apparent to the town of,
fcers. After two days of hard work
called the council or hoard of trus.
tees together and brought to their at.
'~tention conditions unknown to them
that were of vital inheritance to the
people of the town and its property IN
t~erests. No deficiency of funds was
shown. yet the meeting of the board
was an important one and after taking
with them for one hour advising them
of their duties and calling their atten-
ton to certain ordinances: was in
formed that the meeting had been most
profitable: that he advise was worth
$500. 90 to the CITY in the administra-
ton of it's affairs. If the advise was
worth $4,000 90. the examination with
its disclosures was worth more
A Good Guide.
With uniformity in accounting Won
will have a barometer to guide Won in
public affairs. You will have a def.
mite knowledge of what percentaee of
your income is from taxation and what
from other sources. What ~percentaee
of the taxes levied are collected and the
class of people who escape the collac.
tor, willfully or otherwise.
Without uniform accounting how
many know the purposes to which the
general revenues of governments are
diverted? Practically none excent the
discussing officer and the auditing
board. Comparative and uniform
statements with all ]properly
classified are not and the ad.
ministration has only a general knowl.
edge of its expenditures.
Permit me to call attention to our
public service Industries and the pop-
ular theme of municipal ownership.
Upon what basis IAN it be determined
whether or not such industries would
be self supporting? What plans or
methods would YOU employ showing
the entire cost of ownership and oper-
alton? How will it be known whether
TIE city is receiving its Just earnings?
II YOU believe in business PRINCIPLES
you must believe in uniform account
ing.
Uniform and correct 90
hand in hand and are inseparable and
affirm that the best results can only
be obtained through these two princi.
pies.
In correct accounting we believe in
the proper classification of all ~receipts
and disbursements. It is the right of
the tax payer and the officers of every
public government to have the ac-
counts show truly and correctly the
expenses of operating and controlling
such and vet in no other
deartment of business do the people
give so little attention to the applica.
cation and use of their funds.
In Private Affairs.
A man employs a steward in his
household and intrusts him with the
purchasing of all supplies. but when
the accounts are ~esent for nav
ment, he carefully scans every item on
the bill and should there be an over
charge upon any article charged. he
Immediately registers a complaint,
Does the same rule apply in public af-
fairs? Do the individuals who nav
taxes carefully scan every account?
II it is necessary for the head of the
household to scan the accounts of the
steward. is it not fully as essential
that he shall scan tho accounts and
INQUIRE into the various expenditures
made by those who occupv the nos,t,on
of public steward?
Uniform accountins and state e,am.
ination will reduce taxes. In making
this tateme 7 am nrenarad to sinh.
stantiate it by the results in nv own
state. It leads to public economy in
eyery department of government.
Some one has said. One feels like
alopoeizing to an INTELLIGENT neople
when he recommends uniform ac.