The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-10-03

hereafter the books OF ali pupi'e ~
Gals handling city and State funds De
audited at least once year by comps
tent auditors to prevent the reoccur-
renee of the conditions which the
grand jury found. il being aiieseo
that the police court records sho"eu
many irregularities. The friends OF
the indicted judge aver that errors
Of bookkeeping rather than aught else
have been committed.
without going at all into the merits
or dement's of the indictment In the
Newport News case, ii may DE USED
to point out the woeful need for a
uniform system OF bookkeeping IA
state and county offices as voiced by
the grand jury. There as state Au-
ditor, OF course, but he Is not ana
cannot be expected TO serve all the
cities and counties annually. The in
creased efficiency which system brings
20 anything it touches would be es-
tablished in all Offices throughout the
State Were the idea placed upon the
statute books. \ number of bills have
been introduced at the several sessions
OF the General ASSEMBLY specifically
creating uniform system OF book
keeping, but the ofticeholders opposed
them because they thought il might
increase their duties and because they
are opposed to system or supervisors
at all.
Dr. D. S. Freeman, tax expert Of the
state Tax Commission. drew the fol-
lowing indictment against official book
keeping in Virginia in his report in
1912:
The investigation of our tax laws
has required a more or less intimate
study Of the workings of our local
treasurers' offices. Much Information
which was necessary for the commits
sion could only be had from the local
treasurers, and much data was avail
able in their offices only. The writer
must confess that he has been dis
tressed and alarmed at the conditions
disclosed from the reports OF some
local treasurers. 1t is often impossi-
BILE to ascertain some OF the simplest
facts regarding the collection OF the
public revenue. This is to be attri-
buted primarily to the absence OF any
uniform system OF bookkeeping. The
best results can certainly not be &C
chieved until the Commonwealth has
established and enforced system
which will guarantee uniformity ana
accuracy while insuring proper GUS
tody OF the peoples money. This
much is due the taxpayers Of Nir-
ginia: no less will suffice"
The State Tax Commission in its
official report to the General Assembly
of 1912 declared that mo matter how
effective may be our laws levyins
taxes unless the revenue collected be
safeguarded, the Commonwealth can
not give to her citizens that guarantee
of a security which they demand" and
the vigorous prosecution
OF the examination OF the books OF
local assessing officers and the cstab-
lishment of a uniform system OF book
keeping among them under the gen
eral supervision OF the Tax Commits
sioner. In support OF this recon-
npprised that the installation OF q
uniform Bookkeeping system would be
OF as great service to the officials
affected as to the people themselves;
that new books could be opened BY
the Tax Commission for the ofncials:
that a considerable saving" would re-
suit. But the General Assembly de-
liberately put Itself in the position
Of saying that a uniform system could
go hang and that II could make no
difference. anyway, II the people lost
money through a lack Of system. When
it came TO labor. time. and money
saving systems. the General Assembly
o. 1912 was as vaIueless as = dime
with hole in II. Efficient reforms
fall because inefficient legislators are
tolerated by the people.