The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1904-02-14
SAM H0WE'S ADDRESS
Figures on Municipal Account
ing by PubIiCistS.
TAXES AND NEW SCHEMES
Delivered Before Federation
Of Commercial interest,

The address Of ex-State Treasurer Sam
T. Howe delivered before the Federation
Of Commercial Interests at Topeka, jan
q, has created a great deal Of comment,
and Is as follows;
UNIFORM MUNICIPAL ACCOUNT
ING.
The subject OF Uniform Municipal ac-
counting has been earnestly considered
for a number of years by pubIicists
economists and municipal authorities.
Mr.. Allen Ripley Foote editor Of Pub
lie Policy" a paper published in Chica-
go, has been the most earnest ard per-
sistent advocate IN this country Of Il re-
form IN the present methods Of account
ing. AS early as 1899. at meeting o.
the American Economic Association
Mr.. Foote introduced resolution as fol-
lows;
Resolved, First: That a committee be
appointed to designate the division Of
accounts and the items to be included
IN each that should be kept by corpora
tons performing quasi-pubhc service;
e'Resolved, Second: That said division
be so made that the effect of each eco
homie factor will be shown, TO the end
that correct statistics may be obtained,
through uniform methods Of accounting,
as 4 basis FOR intelligent economic dis
cUssion and legislation.
The subject is indeed one Of great
moment TO the rapidly increasing centers
Of population.
It appears from the 1900 United States
census reports, that. between 1890 and
1900 the number Of incorporated places
increased SO. 3 per cent During the same
period the population Of those places in
creased 37.46 per cent while the rural
population increased only "a per cent.
This remarkable excessive growth Of ur
ban as compared with rural life demands
she thoughtful consideration of every
person who has a desire to have the
greatest benefits possible extended 10 all
individuals Of the community. Because
of this condition, municipal problems are
daily becoming more complex, and viii
require the wisest action for their proper
Solution
In private business, he succeeds best
who, by attention and industry, systema-
ties his work so as TO bring every i'm
portant detail Of the business within his
grasp The commercial supremacy of
America today in the worlds markets
comes largely from development in bust
ness methods. That public affairs should
be managed with at least as much intel
ngence and care as it private business
goes without saying. The latter has to
do only with the success or failure of the
individual particularly concerned, while
the former touches at different points
every individual of the community. To
Say nothing Of the moral questions in
Volved in the management of public af-
fairs. every citizen is vitality concerned
In material success. The preservation of
health and life demands proper sanitary
measures The question of taxation, al
fecting as il docs in a measure the finan-
cial condition of every citizen, is daily
becoming Of more Importance. for the
burden is constantly Increasing and there
Is an imperative need that all intelligent
people shall cooperate in an endcavor TO
compel economy in public expenditures.
The ability of the citizen to obtain by
his industry an income whereby himself
and those dependent upon him may be
supported. is not infreQuertly affected
by public measures. As municipalities
increase in number and extent, these
and other questions become increasing
ly difficult TO adjust cquitably.
No one can. say that the methods Of
management of public business have de-
veloped abreast of those of private bust
ness interests. The contrary is the fact
in general. the present methods Of muni-
cipal business management have grown
up in a sort of hap-hazard way and are
as varied. almost as municipalities are
numerous This confusion exists be
cause of lack OF a central authority that
might prescribe a general system ana
enforce its application In view Of the
prevailing tendency o. municipalities II
take over public service industries. the
question becomes one Of very great i'm
portauce. The greatest degree of pub
licity attainable in all public matters is
right of the people, and by a system
as simple as possible. so as TO To- within
the comprehension Of the greatest mum
Der
Uniform statistics are important so
that comparisons mfy bc made among
the numerous municipalities to the end
that efficient and economical manage
ment may be pointed out and become
the model for all. No lengthy original
argument viii be made here. 1t 5
thought that the benefits TO be arrived
and the results already achieved may be
in \ measure set forth by repeating
the testimony Of some able and expert
gentlemen who have studied the ques-
ton carefully.
One point is 10 be carefully quoted, T.
e.: That correct general statistics are
prerequisite TO Intelligent and proper leg
islation. one other point is also worthy
of particular notice and that is thae
legislation providing Tor general stats
tics should be broad enough 10 cover
every public service industry. whether
owned and operated by one municipality.
or by private corporations or individuals.
At the least. the statistics required from
privately owned and operated plants that
serve jhe public should give tn cost q
the service. In no other way can it b.
sscertained whether public ownership and
operation of these industries is for the
public good. The right of the legislature
TO require informa 4on q these indus
tries is indispatablie. 1t is now obtained
in Massachusetts and in other states as
the result Of legislation upon the sub
sect
At the convention Of the League Of
American Municipalities. held At Detroit,
IN August. 1898. the following preamble
and resolutions were adopted;
whereas, Municipal officers are en-
titled to the full credit due 10 the hon
est and capable administration OF Inuns-
cipal affairs; and
whereas. Money collected by taxa
Ton and devoted TO public use should be
ancnnrteS fnr Vii, III lie ,-r. - -.