, 1900-12-14
STATE EXAMINER OF WYOMING
DELIVERS AN ADDRESS IN
CHARLESTON, S. C.
Of the League Of American
Municipalities-His Theme Was
the Auditing Of Public Accounts
Discusses the Necessity Of Uni
formity. and the Benefits 10 be De-
rived.

Vi WI n 4 NhlS "Sch pal lSlHhlIlk Ill
the fourth annual convention of the
League of American municipalities in
Charleston, South Carolina. This
morning he delivered an address be.
fore the convention, which was in full
as follows:
The Benefits Derived from Uniform,
ity and Independent Auditing of Pub
lie Accounts"
In discussing this subject it must be
assumed that a uniform system of ac-
counting has been adopted, that the
state or states as the case may be
have provided by statute for the crea-
ton of the office OF examiner and that
he has entered upon his duties.
A plan for uniform accounting can
not be made operative without the ma
chinery necessary, lie. a statute pro-
viding in general terms for the crea-
ton of an office or commission that
shall be vested with power to provide
the necessary forms to be used in es-
tablishing the system.
The creation of the Office of Examin-
err or Commissioner indicates clearly
the desire OF the people TO rise to a
higher standard in the administration
of public affairs. This statement you
may question, but l hope to be able to
sho" cohcluslVely that UNIFORM &C
counting ana puDilc AUDITING or exam
ination' prlng a hlgner standard or
intelligence n morals among once
seekers ana once holders ana that the
puroeh OF taxation Dorhe by the peo-
PIE anu Jay puollc Is lessened'
something New.
uniformity In accounting n state
eAamila'ioh ny an authorlZea oinfer
10 STATE county n mnhlcipai an;.'rs,
IL OF recent origin. DelleVe mat the
theh territory OF North DAKOTA was the
hrst 10 provide LOT n territorial Exam
iner whose duties were briefly de-
scrlpeo ana were OF a superhclal ma
lure
Minnesota next kot S ex-
ample and included with the duties
prescribed by the Dakota statute, the
examination OF cou OF Building
ASSOCIATION.
wyoming was first to provide for
the examination OF the accounts of
state II county officers and accounts
OF state institutions II state banks.
Later the law was so that at
the present time, the examiner has ull
and complete supervision OF every pub
lie within the state, whether
state county, municipal or school dis
trlct.
In more recent years attempts by
other states to enact a law having
provisions similar to the law in effect
in Wyoming. have almost all. for var
ious reasons. failed of enactment. The
opposition to the passage OF such a law
has come from all sides except the tax
paying public.
Many Opponents.
Among those opposing such a meas
ure may be found designing office
holders, school book companies. bridge
companies and others including individ-
ual members of boards of trustees, re-
gents and faculties of universities col
leges and historical societies, none of
whom have any material interest in the
economical administration of the af-
fairs-of public government. | regret
to make a statement of this nature but
1t Will be an advantage to o whose
enorts Will be directed during the COM
ing winter owards securing h favor
able consideration Of such a law by
their legislatures, to know where
their opposition may be found.
To determine the benefits. we
ascertain what is meant by uniform
UNMARRIED, alike. consistent.