Evening star. [volume] (Washington, D.C.) 1854-1972, 1907-12-15

ultfmO, SnOulQ attract
Imporfaot the serious attention Of
the government at
Anstaeution. Washington. All the
more that having passed through great
financial crisis. this government Is nat
urally seeking to restore confidence and
its credit.
The government has now awakened to
the fact that one Of its natural attributes
is to encourage and protect the economies
of its citizens. and thereby its own econ
omies. by the creation of postal savings
banks; savings heretofore abandoned to
the uncertain and almost uncontrolled
manipulation of private savings banks.
in which the public have small confidence.
The French court of accounts was
monarchical institution abolished by the
revolution of 1850. The original chamber
of accounts was composed of tribunals
exercising active inspection Of The &C
counts of administrations, to a certain de-
gree like those of the French treasury
department, except that the chamber Of
accounts exercised criminal jurisdiction.
Napoleon. whose attention had already
been called to the confusion in the &C
counts of the different administration In
France, on his return from Tilsit created
the court of accounts. 1t was an admins
trative tribunal charged with the vertical
ton and auditing of the accounts OF all
administrations of the government ana
the duty to criticise all attractions of the
laws all possible inequalities, abuses and
fraud.
From the beginning the court accom-
plished its purpose far better than its
predecessors, the chamber of accounts Of
the ancient regime and the accounting
commissions under the revolution. The
chamber of accounts absorbed the diner
emit functions of other departments, some
of which encroached upon the proper do
main of the judicial tribunals.
NJ. Theirs, in his history OF the CON
sulate and the empire, referring to the
necessity of a separate and unified con,
troll of the finances of France as devised
by Napoleon, says: 1t was necessary 10
create a more elevated jurisdiction,
magistracy auditing Of all government ac-
counts, giving to all accounting officers
lawful and complete discharge from la
bilities contracted to the state, after ex-
animation of their accounts by an admin
istration absolutely independent or the
financial department. This settlement OF
accounts was annual and had all the form
and solemnity of a decree of the supreme
court Napoleon had often thought or the
creation of such a tribunal. and reallzeo
the grand inspiration after MS return
from Tilsit The idea was Napoleon's;
Molten was only his executor
y
idea was that the court of accounts
should be an administration
Indenendent by itself, an institution
wholly independent Of the
FUNCTIONS. treasury department, an
institution which coming next TO the su-
preme court of appeals would inspire the
supreme confidence Of the people.
For example, the postal commission
authorized at the last session OF Con-
gress to Investigate the business methods
of the Post Office Department Is just
now sitting to receive the report OF the
accountant thereon. Had there existed at
Washington a court of accounts furnished
with all its legal and financial agents,
who can doubt that an investigation by
such a competent authority would be
more satisfactory than the report OF any
body of accountants whose action may
or may not be wholly intelligent OF "nol-
ly disinterested?
The court of accounts as established in
Belgium is created by the chamber OF
representatives for six years. 1t Is thus
more of a legislative commission than
an independent Jurisdiction
AS established in Italy the court Is ap-
pointed under royal decree, and may not
be revoked except by the vote of a COM
mittee composed by the president and
vice presidents of the senate and the
chamber of deputies
In England the audit and exechequer
makes an accounting to the finance COM
mission of the house o. commons, which
exercises a preponderance In financial
matters, of which it is most jealous.
In Japan the court of accounts was es-
tablished May 8, 1889, in absolute con-
formity with the La Cour des Complies
in France.
The financial question in France is abso-
lutely outside of politics. Only the revo-
luton Of 1883 changed the name from
chamber to commission. 1t is today
neither monarchist, reactionary. radical
social nor opportunist 1t is exact, clear
and in strict conformity with the object
of the budget, whose execution 1t assures
The French early learned the lesson that
It was not possible or polite to wed pol
itics with finance. and this lesson the gov.
eminent at Washington should hasten to
put in practice.
The court Of accounts was created by
decree of Napoleon September 16, 1907
and is composed thus:
4*
First-A first president who is charged
with the supreme direction and guardian
ship of the court. Sec
Form Of ond-Three presidents
each charged with the
ofsani1aI ioh. direction of one of the
Third-Eighteen counselors who discuss
the propositions submitted by referendary
counselors or auditors. Fourth-Twenty-
six referendary counselors of the first
class. F'ifth-Sixty referendary counselors
of the second class charged with the veri-
| flcation of accounts and their accom-.
panying vouchers. They formulate their
opinions in the reports which they dis
cuss before the chambers and draw Ut
the projects of the judgments of the
court Sixth-Fifteen auditors of the
| first class. SEVENTEEN auditors of the
second. chosen among the young law
graduates.
The magistrates of the court are two il
number; procure ur general and at
endary counselors of the first class. Tht
procureur general submits to the ministry
the judgments, sees that the presentation!
| of accounts are made within the required
| period and demands the application o.
| penalties to those in arrears.
The members of the court are irremov
able. They wear a costume regulated BY
article 66 of the decree of 1907, and take
rank Immediately after the court Of ap
pealS The judgments are susceptible o.
appeal to the council Of state for any ex
cess of authority or for violation of the
law.
The court makes two general report.
each year, the result of a comparison be
| tween the account published by the min
tstry for the preceding year and the
period which has expired for the judg
.ment as to individual accounts of the &C
countants on the score of their exactness
expense, The court besides accomplished
| its reformatOry mission hy EXPRESSING ir