Evening star. [volume] (Washington, D.C.) 1854-1972, 1909-10-17
Positive There Is No Graft Under
District Government, But Bust
ness Has Increased.

resented by this government
With the budget adopted as designed,
it will be possible to so manage and con-
troll the various functions Of government
under the general or group totals that
the cost of each can be accurately shown,
and by subsidiary and statistical tables
to prove economy and efficiency of adj
ministration."
With these statements as the basis,
District Auditor Alenzo Tweedale has
transmitted to the Commissioners a for
NAL indictment Of the new form Of the
District estimates, in which the expendi-
lures are classified according to the func-
tions of the government 1t Is not un-
likely that the Commissioners will trans
init a copy Of this letter with their
recommendation to Congress that the
next District appropriation act follow the
lines laid down In the form designated.
Present Act characterized.
The auditor declares that the present
appropriation act Is a "hodge-podge" af-
fair, even misleading in it's arrangement.
He maintains that the new system fol-
lowed in the new budget is a necessity
for giving that financial control over the
District business that insures economy,
and that the proposed system is advis-
able, being the result of the work by
experts In municipal controlling matters,
is considered model by the census
bureau and Endorsed by civic associations
Of unquestionable standing.
In the new arrangement, which the let
ter Endorses, all the expenditures are
classified under eleven general heads, ac-
cording to the functions OF the govern
ment to which they are to be devoted
general government, protection of life and
property, health and sanitation, highways,
charities and corrections, education. rec
reation, miscellaneous, public service en-
terprises, interest and debt and trust
funds.
Outline OF Reasons.
Outlining the reasons for adopting the
new form. Auditor Tweedale says:
1.-THE present District appropriation
act, like Its predecessors, is a con-
glomeration Of items under appropria-
ton heads which bear no relation to
the various functions OF the govern
ment. and which. from their very ar
rangement, are bound to be misleading.
The present arrangement II at any
time it had value as means Of al.
ministrative or congressional control
over the finances of the District OF Co
lumbia, has long since outltved its use
fulness.
This condition, j might say. is not
due to the desires OF the Commission
the will Of Congress. but is the result
OF thirty years Of gradual growth OF
government business without a scien-
the arrangement and permanent appro-
pration plan .n.; AS an ,nv xamp to the ap
preparation now made In the DISTRICT
act under the caption Streets. As
matter Of fact, none OF the appfopria.
lions for the objects thereunder stateo
relate to highways or streets, practi-
calIy all appropriations for this object
being carried under the caption I'M
provements and Repairs.
Advantages Of New Form.
1.-THE advantages to be derived from
enacting into law by an appropriation act
thu principles contained In this budget.
while of the greatest importance. do not
appear in their full import until study
is. made Of the whole subject. Among the
main advantages to which l direct atten-
ton is the fact that the whole of the
business Of the government 10 reduced to
q compilation Of figures by which 1t may
be determined whether the business OF
the corporation Is progressing along sound
business lines. whereby each general func-
ton of the government 10 receiving its
proper proportion OF the revenue fund.
'It combines under general captions all
those functions which should properly be
considered together, and thereby gives
that congressional and administrative
control which Is necessary to intelliEently
provide the means OF carrying on the
various functions Of the government and
the mana cement of its business. 1t fur
Their provides the means of financial con-
troll over expenditures by providing those
general accounts which are required to
be opened I'm the fiscal ONCE of the gov
eminent, and which will likewise require
that subsidiary accounts be opened where
expenditures are made from the same ap-
preparation, which latter accounts neces-
sarily close into the general account
Regarded as Necessity.
For these reasons, the budget, i'm SO
far as 1t affects the business Of the Dis
trtct Of Columbia. Is recommended as a
necessity, and as a means Of obtaining
uniformity in municipal accounting. and
ascertainment. through accounting con-
troll, whether the busfners Of the govern-
ment is conducted with the greatest econ
om S compatible 18th Nth the hlshsst efficiency
couatab:lity which Is derived from such
control it Is impossible to determine
whether the business Of a municipal cor
poratiOn Is being managed economically
priation acts are disbursed in such q way
that the municipal corporation receives
Just return either in material. supplies or
services for the money expended.
Increases Cost to Contributor.
THE result of what may be termed
negligence, as opposed to exactness, and
of extravaganza, as opposed to economy.
is to increase the cost to the contributor,
which i'm municipal affairs usually falls
most heavily and directly on the taxpay-
err, with the result usual in such cases
of an increase In the tax rate or other
revenue raising measures
while this in itself is q sufficient argu-
ment to provide the necessary arrange
ments to determine that every dollar of
revenue is expended with the closest econ
omy compatible with the highest eff
ficiency, study of the results will show
that there is further imperative reason
why this should be done. The taxpayer.
being called upon for an increase in
taxes, raises the rent of the building
owned The merchant. being required to
pay an increased rent, places q higher
value on the commodity he has for sale.
The consumer, therefore, in the payment
of his supplies or his rent, pays finally
the increased tax, and the burden event.
ually falls OH the poor Of the community
who are the least able to bear the added
burden.
Conditions in Other Cities.
1.-The same argument applies to the gen.
eral financial policies Of municipal corpora
tons Many OF the cities OF the United
States are today staggering under a load
of debt the result Of what In some cases
may be attributed either to graft. negli-
gence. extravagance or. what IL more