Evening star., 1901-12-30
MUNICIPAL ACCOUNTS
MEETING OF THE COMMITTEES OF
THE NATIONAL LEAGUE.
Conclusions of the Report Submitted
by the American Economic
Association.

The committee on uniform municipal ac-
| counts and statistics of the National Mu-
| nicipai League held an important and in
| teresting meeting at the Shoreham this
| forenoon. Among the members present
were: Harvey 8. Chase of Boston. NJ. N.
| Baker associate editor of the Engineering
| News. Boston; DIR. Milo r. MaitbIe, editor
Municipal Affairs, New York; DR.. Freder-
| ick A. Cleveland of the University OF Penn
| sylvania. Dr. E. NJ. Hartwell OF Boston
and Clinton Rogers Woodruff of Philadel-
| phia, who is secretary of the league.
| For several hours before the meeting of
| the American Economic Association began
| It's sessions at the Columbian University.
| the members of the committee, who are
also members of the association. discussed
the question of fnaugurating basis for all
cities of the country to keep their accounts,
so as to enable the students of municipal
affairs to compare the cost of municipal
government and the operation of municipal
franchises.
Little Work Done in the Field.
Municipal economics is field in which
comparatively little thorough and compre-
hensfye work has been done.' Mr.. Wood
ruff said to Star reporter, in explaining
the committees purpose. 'The chief rea-
son why so few efforts have been made,
and why the results have been so disap-
pointing, is the general lack Of comparable
facts and figures. This in turn, is due to
the haphazard and multifarious ways in
which municipal accounts are kept and the
meagerneSS and diversity Of the municipal
reports submitted to the public year after
year.
The first principles of accounting are
understood by only few of the men in
charge of municipal records, and even
where those principles are known lack of
cooperation between accounting. financial
and technical departments results in mis-
leading figures, or such as do not meet the
needs of those who wish to make use of
them.
Economic Report.
At the meeting of the American Economic
Association this afternoon NJ. N. Baker,
chairman OF the committee on uniform
municipal accounts and statistics, submit
ted report which brought out consid-
cradle discussion. The report was supple
mented ny two appendices entitled: %
Uniform accounting a prerequisite to ma
tional municipal statistics" and CO Pro
gress toward uniform municipal statistics
in the United States" In the latter paper
the work was reviewed up to the close of
1900
The Conclusions.
The conclusions are:
Il. That the interests of good municipal
government, economics and public finance
demand the collection and publication OF
''2. That such statistics, to be of service.
should be based on uniform municipal ac-
counting.
3. That as a rule, American municipal
accounting is in most deplorable condi-
tion, being unsystematic incomplete and
misleading, with little correlation between
the accounts of different departments of the
same city. and the utmost diversity in the
accounts of different cities, rendering COM
parison of the working of different depart
ments and cities always difficult and often
impossible.
II That certain mOoted questions OF
public policy. like municipal ownership, and
day labor as compared with the contract
system of executing public work, can never
De thoroughly or properly studied until
greater uniformity in municipal accounts
and reports has been secured
-. That cooperation between the vari-
Gus economic. sanitary, engineering and
other technical societies interested in or
devoted to municipal affairs or some
branch thereof, should be encouraged to
the end that uniform schemes for NUM-
cipal accounts and reports, covering the
various municipal undertakings and inter-
ests. whether in public or private hands,
may be formulated and adopted.
IS That after the formulation and adop-
ton of these schemes by such cooperative
effort. it is desirable that steps should be
taken to put them into use by the various
municipalities of the country, either under
the direction of state boards of municipal
control, or special state commissions for
oluereHt classes OF Undertakings and in
terests.
II. That a yearly comparative summary
of the municipal statistics Of the whole
country. made and published by some
branch of the national government, would
place much valuable information within the
reach of many investigators. to whom it
would otherwise be unavailable through
lack OF time to compile it. or through the
imposSibiity Of securing the many neces-
sarily scattered reports.
50. That the summary OF statistics for
cities of 10000 and upwards, com piled and
published by the United States department
of labor in 1899 and 1900. should be con-
tinued, pending improvements in municipal
accounting. and that the present census
office should make an exhibit showing the
nature and general extent of municipal ac-
tivities "a true census, or count which
would serve a basis for more detailed
Inquiries after the organization Of per-
manent census or other statistical bureau
with staff of experts in municipal engi-
neering. sanitation, vital statistics and