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

the basis OF the law of September 10. 1907
1t has extended by an uninterrupted de.
velopment the radiation OF its action ana
has fitted itself to the most diverse po-
litical regime. without undergoing any or
ganic Transformation. 1t has served as
prop to the financial system OF the nrst
empire. and the governments more ana
more liberal which have succeeded, ana
has preserved, nevertheless. the constitu-
ton and the rules which the law ana tne
decree Of 1907 gave it. 1t has neither
vexed nor ignored the profound commo-
ton which conducted us from autocla,lc
to actual democratic parha-
Placed outside OF party poll,
tics in order to better serve the general
interests of the country. 1t has renamed
attached by tradition and by esprit ou
corps to its duty and to its unique func-
ton, which is to maintain by indepen- |
dence and exactness IN the control COM |
mitted to it financial order and public
credit.
such a rare example of stability and J
suppleness Of preservation and Of prog |
ress Is explained by gen.
Economic eral reason. The life Of CIV
ilized peoples is subjected to
oas1S' laws which are prescribed
for them, whatever the constitution
which obtains. The collection, distriou-
ton and employment Of resources des-
tined to furnish common wants cannot be
effected without an accounting when IN
scr.bes the innumerable operations to
which the public receipts and expenses
occasion, nor without control which as
sures and maintains its regularity
We could not conceive of commercial
house or a civil society which dld not
maintain a record of its sales and pur.
not be DreDared
to present at any moment an exact snow
ing Of it's financial situation The state
is, from financial point OF view SO
ciety whose citizens are active members
1t owes to these In return Tor sacllmG ,
demanded the justification OF regular
business and in broad daylight. Inc
more the constitution will call upon
it's citizens to compete In the adminiStra-
ton of the country the more 1t VIII De
necessary to realize these pIlhGipis T, y,
regularity, publicity and control. They
are at the same time the basis OF the
credit of the state. The latter in erect
will procure loans which 1t may neeo at
a low rate of interest and the less onerous
because the lenders have commence III
the honesty of accountants who are zeal
ously watched and overlooked by an IN
dependent authority. The confidence
which an establishment may inspire Is IN
proportion to the order Which relsns
within, the probity Of Its agents Ine cor
of resorting to irregular and occult opera
tions. Confidence indeed Is credit.
The institution of the court of accounts
has developed with public riches and with
liberty. 1t has taken in France SINCE lou.
until the present a very considerable part
In the good administration OF the coun-
try and in adapting itself to Its wants
and in conforming to its laws and Gus
toms.
On the occasion Of the centenary Of the
court of accounts NJ. A de Foville wrote
an article in L'Econo-
Program of miste Francois. He says:
Young sister OF the
Celebration. court of cessation Cor
court Of appeals). the cere mony took
place November last 1t had all the
gravity and the simplicity which was ap-
propriate. The program consisted: First.
a medal; second, a book; third. COM
memorative seance. The medal, engraved
by Frederic Vernon, represented the court
of accounts submitting its annual report
to the French republic"
NJ Charles Laurent, the first president.
in the absence OF minister, opened
the seance which was held In the Palais
Royal. He began his speech by reca,nng
his pre- decessors-BarbeM arbois, 1907
1894: Barthe, 1S34-1SG3; Roger, 1S83-lSll;
Petit-Tean 1S77-1SSO; Bethmont 1880
1890; Humbert, 1s90-1s94 Boulanger.
1s94-19oo; Labegrie, 19o0-19O1, and Felix
Renaud, 19O1-10O7.
The court Is still located in the Palais
Royal awaiting the slow construction OF
the palace in the Rue Cambon, which
Psrisians who know its extraordinary
history declare will never be completed,
and NJ. de Foville on this point ,exclaims:
s.Hyo knnuS1 Everything
comes says the proverb.'
The parliamentary regime. says M. de
Foville, imposed upon ministers OF state
by the law of May Is. 1918, the obliga-
the definite settlement of each budget.
But this measure would have been IL
lusory but for the existence of the court
of accounts. which was called upon TO
examine and to compare the ministerial
accounts with those of the court &C
countants and thus assure their con-
formity by public declarations. From
this time on the court of accounts under
took the duty of signaling any abuses on
the part of regulators. This was efrected
every year to the chief of the state and
which since the law of April 81. 1882,
must be printed and distributed to the
national chambers. The report, therefore,
is the safeguard of the treasury.
X
Molten said Of the court: Scarcely
had this sovereign tribunal commenced
to exercise it's functions
Commanded than it was surrounded
by the respect and the
Oohnoenee' confidence which had
been the fruit of centuries"
Theirs In 1860, when he was still the
chief of the opposition and not the chief
of state, saluted from the tribune THAT
superb and wise magistracy Of which he
had occasion to appreciate the serene i'm
partiality.'
Also NJ Laurent the other day praised
the court for its discreet energy and
it's quiet perseverance" And he made
this comparison between the court Of &C.
counts and certain groups of function
aries: I'm these days the sentiment of
duty to the state seems to be weakened
among some of those who compete for
great offices. For certain people personal
interests appear to outweigh today the
care for the public good. This tendency
is unknown in the ranks of the court of
accounts. The republic will never have
among us any but servitors, loyal. dis
ciplined, faithful, and If it were neces-
sary to have a device on the front of
our new palace there might be engraved
there the noble words of the ancients:
Faisons notre devoir ct laissons faire les
Die ux'-Let us do our duty and leave
the Gods to do theirs.
Let us hasten to apply the lesson
CHI. CHAILLE-LONG.