The Birmingham age-herald., 1910-12-07

lxlstence of the naval officer, who is a kind of local auditor. His work is mainly an examination of accounts which Is con ducted again In Washington and which results in no greater security to the gov ernnent. The naval officers in the vari- ous ports are presidential appointees, many of them drawing good salaries, and those offices should be abolished or with seduced force made part of the central auditing system.
 districts and too many customs collectors. These districts should be consolidated and the collectors in charge of them, who draw good salaries, many of them out of proportion to the collections made, should be abolished or treated as mere branch offices in accordance with the plan of the treasury department, which will be presented for the consideration of Con gress As an illustration, the cost of col lecting $i of revenue at typical small ports like the port of York. Me, was $50.04 At the port Of Annapolis, Md, 1t cost sS09.A to collect s1 of revenue; at Match ez $52.76; at Alexandria, Va, $l22. 49.
 It is not essential to the preventing of smuggling that customs districts should he increased in number. The violation of the customs laws can be quite as easily prevented, and much more economically by the revenue cutter service and by the use of the special agent traveling force
  ization of the special customs agents has been perfected with a view of retaining only those who have special knowledge of the customs laws regulations, and usual methods of evasion, and with this inn bsovement there will be no danger to the government from the recommended con solidation anu abolition of customs dis tricts
 An investigation of the appraising sys- tenn now in vogue in New York city has shown nder-appraisement and sacrifice of the interests of the government which is in the course of being remedied by re- organization and the employment of com rete41t experts. Prosecutions have been instituted growing out of the frauds there discovered and are now awaiting hearing in the federal courts.
 Very great improvements have been made in respect to the hints and assay offices. Diminished appropriations have been asked for those whose continuance is unnecessary, and this years estimate of expenses is $326, GOO less than two years ago. There is an opportunity for further saving in the abolition of several hints and assay offices, that have now become unnecessary. During the past year 1OO unnecessary employees have been dropped from the Philadelphia mint. Modern ma- chinery has been installed there more and better work has been done, and the ap- COf@~~
 minished
 In the Bureau of Engraving and Print ing great economies have been effected. | 'eeIess divisions have been abolished with the result of saving S440,000 this year in the total expenses of the bureau despite increased business.
 The treasurers office and that of the division of public moneys in part cover the same functions, and this Is also true of the office of the register and the di- vision of loans and currency. Plans for the elimination of the duplication in these offices will be presented to Congress.
 Tine office of the Comptroller of the Currency is one most important In the preservation of proper banking methods in the national banking system of the United States, and the present Comptroll- CT las impressed his subordinates with the necessity of so conducting their in- vestigations as to establish the principle that every bank failure is unnecessary because proper inspection and notice of thre atening conditions to the responsible directors and officers can prevent it.
 Public Buildings
 m our public buildings we still suffer from the method of appropriation, Which has been so much criticised in connec- ton with our rivers and harbors. some method should be devised for controlling the supply of public buildings so that
 
 of the government. Not only are build ings appropriated for by Congress which are not needed, and buildings left unap- propriated for by Congress which are needed, but when 1t comes toIthe actual construction there has been in the past too little study of the building plans and sites with a view to the actual needs of The government Postoffice buildings which are in effect warehouses for the economical handling of transportation of thousands of tons of mail have been made monumental structures, and often located far from the convenient and eco- nomieal spot In the actual construction of the buildings a closer scrutiny of the methods employed by the government architects or by architects employed by the government has resulted in decided economies. It is hoped that more time will give opportunity for more thor ough reorganization. The last public building bill carried authorization Tor the ultimate expenditure of $33,0l1 ,500, and 1 approved 1t because of the many good features it contained, just as l approved the river and harbor bill but It was drawn upon a principle that ought to be abandoned It seems to me that the wiser method of preparing public build- ing bill would be the preparation or re- port by a commission of government eX- perts whose duty 1t should be to report to Congress the governments needs Tn the way of the construction of public build ings in every part of the country, Just as the army engineers make report With reference to the utility of proposed lm- movements in rivers and harbors, with the added function which l have recom- mended for the army engineers of includ- ing in their recommendation the relatlVe importance of the various projects round to be worthy of approval and execution. Revenues
 As the treasury department Is the one through which the income of the govern ment is collected and it's expenditures are disbursed, this seems a proper place to. consider the operation of the existing tar if bill, which became law August b 1909. As an income producing measure the existing tariff bill has never been exT ceeded by any customs bill in the history of the country.
 The corporation excise tax proportioned to the net income of every business cor poration in the country, has worked wen. The tax has been easily collected us prompt payment indicates that the incl dence of the tax has not been heavy. It offers, moreover, an opportunity TOT knowledge by the government Of the gen eral condition and business or all cor porations, and that means by far the most important part of the business of the country In the original act provision was made for the publication of returns. rms proyisionS was subsequently amended by Congress, and the matter left to the reg -lation of the President l have directed the issue of the needed regulations, and
 ave made 1t possible for the public gen erally to know from an examination of the records the returns of all corpora tions, the stock of which Is listed on any eff or