Evening star., 1911-06-08
ADVICE TO OFFICIALS
City Controllers Told to Fight
Mandamuses.
ADDRESS By Mr.. WALTON
National Association Begins Sixth
Annual Convention.
WELCOME BY MIR. MCFARLAND
Representative Lobeck Discusses In
quiry Into Government Expendi-
tures-White House Reception.
ADDRESS BY Mr.. WALTON
BY MIR. MACFARLAND

Never allow your office to be invaded
by q compulsory mandamus. without ex-
hausting every recourse Of law. Fight
to the last against an injustice which
will paralyze you In the exercise Of your
duties and halt the progress Of public
Improvement"
This was advice to municipal control
lers given by John NJ. Walton, controller
OF Philadelphia. q post he has held for
seventeen years, In his address this morn
ing before the National Association of
Controllers and Accounting Officers. The
organization assembled today for its sixth
annual convention at the Arlington Hotel.
You will not only be making repu-
tation for yourself he continued. but
your city and exercising properly the
high discretionary task assigned to YOU
The Philadelphia Balance Sheet was
Mr. Walton's topic.
Mr.. Walton discussed period In the
history OF American municipalities when.
induced by general prosperity, an cpl
demic Of insanity for public improve
ment seized the communities. From 1860
until the present time. he said, the debt
Of the largest cities has increased 27O
per cent. while the increase in population
has been 20 per cent.
Increased ability Is not followed by in
creased willingness to pay public taxes
either in individuals or corporations was
the comment Of Mr.. Walton on the diff
Guilty OF collecting assessments. The great
er part OF his speech was devoted to an
ANALYSIS Of Philadelphia's public works,
policies and finances
Called to Order.
The convention was called to order at
$50 o'clock by Alonzo Tweedale, auditor
Of the District Of Columbia. who is presi-
dent of the association. An address OF
welcome was made by H. B. F.. Macfar-
land. former Commissioner of the District
Of Columbia.
LAS District Commissioner" said Mn
Macfarland. Il did all I could to i'm
prove the business efficiency of the Dis
trict government, beginning in 1902
with the creation Of q commission Of
District officials which made the first
survey of the District government
business matters. and offered many
valuable suggestions which resulted in
improvements. l also recommended an
examination Of the District business
methods by some outside auditing con-
Germ.
Undoubtedly all city. county and state
accounts ought to be standardized. cost
keeping should be universal and the
principles that you stand for ought to
be adopted. Then we can have satisfac-
tory comparisons and mutual improve
at least as well done as that of corpora
tions.
Naturally. like all other good Ameri-
cans. you are deeply interested in the ad-
vancement of the common capital and
share the common desire to see 1t made
in every way the most perfect on earth
We are fortunate in having two OF your
members in Congress. and IL we did not
want to rob your own communities we
would like to see you all in Congress- for
we know what intelligent. patriotic treat
ment YOU would give our National Capt.
tai problems.
Herman A. Metz's Plan.
The proposition of Herman A. Metz,
former controller Of the city Of New
York. to provide fund Of $4,000 a year,
for three years. Ito make available to
American municipalities the best prin-
ciples and practice worked out in munich
pal accounting and reporting" was an
nounced by President Tweedale in his ad-
dress to the convention. Mr.. Metz had
written to Mr.. Tweedale on the subject.
The association IL to be congratulated
on account of the extension OF the work
to which 1t is devoted said President
Tweedale.
''The spread of those principles which
are laid down in our constitution has be
come very evident from day to day. as
shown by the reports of the various gov
ernmental officials. This association. as
Mr.. Macfarland has said. appears to have
a peculiar duty to perform, as well as a
peculiar position among the various civic
organizations.
Three members of this association are
engaged by the Presidents economy and
efficiency commission in placing the
various departments of the governmen,
OF the United States on a uniform basis
Two members of our association have.
during the past year, been elected to
hn,
| offers Of employment with compensation
far in excess OF that which they now re-
ceive.
Favors Uniformity.
"Mr Metz clearly shows in HIS letter
the great desirability of uniformity IN
accounting methods throughout the larger
cities Of the United States, and in a prac-
tical way makes possible the accomplish
ment OF that work in which he has been
so vitality interested In my reply I stated
to Mr. Metz that IN my opinion no other
action that had been taken up to that
time would be Of such great and lasting
benefit. and that the result OF his en-
deavor carried to completion would be the
saving OF millions Of dollars annually to
the taxpayers in the United States.
II cannot close without inviting atten-
ton to a severe loss suffered by the as
sociation during the last year. I refer
to the death Of our fellow-worker, Fred
| erick W. Carey, city auditor and assessor
Of Sacramento. Cal, q man whom we all
knew and learned to love-"
Representative Otto Lobeck, who was
elected to the present Congress while
controller Of the city Of Omaha, Neb..
and a member Of the association. made a
brief speech. in which he greeted his
former associates, wishing that all Of
them were In Congress to inculcate prin-
ciples OF proper accounting into the ma
| tional governments methods. He refer
red to municipalities as the greatest and
| most powerful corporations on earth.
Referring to the investigation OF gov
ernment expenditures. now undertaken by
Congress. he said that he found many
things that needed remedy, but that he
also has discovered a great willingness
on the part Of division. bureau and de-
partment chiefs to apply proper methods
| wherever they could be determined.
The convention adjourned shortly after
noon until o'clock. when the session
| was resumed. Representative 8wager
Sherley of Kentucky discussed Govern
mental Budgets From the Legislative
Standpoint"
After the morning session tomorrow thu
delegates to the convention will be re-
ceived at 2 o'clock by the President OF
the United States at tho White House
In the evening q banquet will be held
at the Arlington.