Evening star., 1911-06-11
SHOULD Be REVISED
Representative SherIey's View
of Annual Estimates.
REGULATION or EXPENSE
Speech Delivered Before the Ma
tional Association of Controllers
and Accounting Officers.

Immediately following the adjourn
ment yesterday Of the sixth annual
convention of the National Association
|of Controllers and Accounting Ofncers,
the delegates. numbering more than 200.
left for their homes. Last night there
was hardly a score of the municipal
officers in Washington.
Edmund d. Fisher. deputy controller
of New York city. who was elected
president of the organization for the
next year. was the recipient OF many
congratulations, and the various other
officers were commended by their as
|sociates before leaving the capital
There was much discussion about the
lobby of the Arlington Hotel yester-
day afternoon about the speech OF
Representative Swagar Sherley of Ken
lucky. delivered before the convention
Thursday afternoon. A number of the
delegates applied for copies of the ad-
dress, and it seemed to be the consen,
Isus of opinion that the Kentuckian will
double his efforts to have Congress
look at the proposition of the annual
budget from the same viewpoint that
tine accountants association has adVo-
Icated.
Matter Of Evolution.
Extracts from Mr. Sherley's speech
follow:
Government is a matter OF evolution,
and probably the cause of more failures
to reform methods of doing business in
goverment-city. state or nationals the
fact that the man proposing the reform
faces it from the outside rather than
from the inside. Governments. like men.
are always narrowed and restricteo Dy
habits personal habits-if 1>may be par
doned for such a use of the word-habits
that restrict activity and their INITIATIVE
just as it does every single lnoltiouaI
and when you undertake, without regard
to those habits. to put upon govern
ment any new method the inevitable re-
suit is failure.
Il remember talking just couple OF
days ago to gentleman OF "iue en "a
recalled to my mind the very great ex-
pense that was incurred by the govern
ment in undertaking a reform IN the
paper ought to have worked splendidly.
and vet the result Of which was the ex-
penditure Of about 100000, and now the
daily discarding Of the method that had
been superimposed upon that establish
ment. simply because the men who un-
dertook it had no real knowledge OF the
life history of that institution and the
evolutions Of It. and, thesefors ore cd,1d snGlF
methods were not adaptaole, anu couio
not be successful.
EXeCuIV0 01QO OIL oUOkSIs
..I have never known a fundamental
change proposed in the history OF the
Congress Of the United States that ever
was either adopted permanently or tnat
during its short trial proved successful.
Now, in regard to the executives side
of the budget OF course. you gentlemen
are familiar with the fact that America
differs very much In its political arrange
ment from the English government, ana
indeed from most of the European gov
ernments. The theory of the makers OF
the Constitution was separation or the
executive, legislative and judicial depart
ments. a separation that has continued
and must continue without radical
fundamental change in our Constitution.
That makes impossible of considera-
tfon or at least unnecessary of considera-
ton, the many propositions that are pre-
sented of budgets in countries where the
ministry is the government and where
they present the budget In the legislature
and their failure to successfully carry 1t
through means change OF party or an
appeal to the people,
Here the executive presents a budget
that may come to a majority in Con-
gress that is friendly or may come to a
majority that Is hostile: therefore II Is
impossible to bring that same degree OF
responsibility to the makers OF the budget
that they have in England and in some
other countries.
Provision Of the Law.
I'VE have provided by law that the Sec
retary Of the Treasury shall receive. from
the other heads of the departments. the
estimates for the ensuing fiscal year.
within the last two years we have re-
quired Of him, also, that he should esti-
mate the revenues for the ensuing year
and the probable appropriations necessary
for the maintenance of the government.
and If 1t was found that the appropria-
tions should exceed the estimated reve-
nues, then he should certify the fact to
the President Of the United States, that
the President, in communicating to Con-
gress, might inform 1t how the appro-
priation could either be curtailed or the
revenue increased That change brought
about by a provision put upon one OF
the supply bills has worked very well re-
Gently But 1t does not, to my mind, 90
as far as 1t should.
1.-The President has shown a very com.
mendable zeal in trying to cut down the
estimates that are annually submitted tc
Congress, and has undertaken to care
fully examine the estimates of the vari-
Gus departments, and reported to Con
gress, through the Secretary of the Trea-
sury, very large reductions in estimates
over those originally submitted. But. tc
my mind, what ought to be done is to
require that the Secretary of the Treasury
shall revise the estimates of every other
department OF the government
M poxar of Rauiu;op