The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1904-02-14

lures, and the most reliable guide to a
correct municipal policy that can be de-
yised; be it
Resolved, That the League of Ameri-
can municipalities earnestly approve the
enactment of state laws providing for
uniform system OF accounting that Will
! group all similar items under the same
J general headings, ana designed to show
the entire and true cos,s of all public
| utilities oper2teu by each municipality;
and be it
Resolved. That the law should provide
! for a state audit of al municipal ac-
counts, and the annual publication Of a
comparative statement showing the re-
suits OF mgnicipal administration by each
municipalit; and, be it
| "Resolved, That this league recommend
/ all municipal governments in each state
/ to cooperate for the purpose of securing,
/ at the earliest practicable date, the en-
actment Of a law providing for q uniform
/ system Of municipal accounting. TO be
I formulated, audited, and the results pub
/ lished annually b. state authority
/ In speaking OF the ,enedts Of uniform
( accounting. EIr. Foote said, among other
/ operated industries. an understated cost
VIII inevitably induce the adoption of
selling price that viii fully cover all
/ elements Of cost. Here as in private
+ things, in a paper read before the State
Board Of Commerce or Ohio, at Column
/ bus. in February, 1901, as follows:
IN the case Of publicity owned and
! business under similar conditions, the in
noceut are compelled to pay for the or
rors of the Incompetent Under q uniform
/ accounting system the law VIII prescribe
/ how cost statInents shall be maze. and
VIII prohibit the sale OF services for less
than cost. If the state possesses sufficient
/ intelltgence-it can easily command it
eais provision viii be an effective protec-
/ ton to taxpayers"
I Governor Bates of Massachusetts,, in
his inaugural address last year 1893 said:
Uniformity in city government is TO be
desired. General laws based on the eX-
perieuce Of municipalities in the past
would be of benefit TO all. There should
be provision by which each municipality
in the past would be or benefit to all.
There should be no provision by which
each municipality could profit from the
experience Of others. 1t has recently
tentiou that there is no uniform system
# municipal accounting in this common
wealth such as woul permit the con-
trasting Of expenses Of one municipality
for given purpose with those of another
for the same purpose, thereby revealing
extravaganza, il such existed, and tend
ing TO encourage more economical admin
istaton
- law that would provide for such
uniformity in the keeping of the accounts
as would render possible such compari-
sons would be Of great benefit. Through
/ the publicity which suen a system would
make possible. not only would greater
economy be effected, but also useful
knowledge would be obtained, bearing
upon The problem Of municipal industries,
such as furnishing water, gas and cleo
tricity. may also add that the adoption
Of such a system would tend 10 the adj
vantage Of the municipalities in the mat
ter of their credit, which would appear
in the reduced rates at which bonds
might be issued"
In an address before the League of
American Municipalities. at Charleston.
S c.. in December, 1860 Mr. Harry b
I1filDtISttl, STATE IAtIlilltL ltg LllC sid &c
of Wyoming, said:
Uniform counting and state examina-
ton win reduce taxes. IN making this
statement / am prepared to S5ubstautiate
it by the results in my OWN state.
when I commenced my duties in 1892.
I found that the expense Of our county
governments amounted to $i12,0o0 Il large
part OF which could not be and was not
paid from tho revenues then collected.
In 1892 there We're only two counties
in our state upon an approximate cash
basis. County scrip was sod at from
fifty To ninety cents on the dollar. Today
G9oO every county in the state is ON
cash basis and has a cash surplus to
carry over TO the succeeding year. This
condition has existed for two years. not
witbstaudiug the fact that our rates OK
taxation have decreased annually
THE total expense of maintaining our
county governments in 1872 ard 1893 COM
pares as follows:
lgq2-Total expense. all counties. SAP G0o
lse9-Total expense. all Counties $4,000
Actual saving for taxpayers. .$117, 900
Those i'm charge Of the various depart
n-ents of government in my state believe
that tho interests of an are best served
in raid enforcement of economy; that
Cor every dollar expended there should
re is equivalent rendered. either in labor
or material Every dollar expended under
our present syst m 3 worth Sl.S3 as cN-
pended before We had uniform account
iu- and state supervision. This accounts
in a measure for the decrease in our eX-