The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-01-24
UNIFORM BOOKKEEPING FOR THE
STATE,


Proper custody of the public money
cannot be secured in Virginia until the
Commonwealth mas established and en-
forced system OF uaiform bookksep-
ing in ail offices handling public funds
Accuracy and uniformity are not to be
had until such 4 system is created. in
order 10 effect the best results
DR.. D. 5. Freeman. tecanirai member
OF tho State Tax Commission, in his
Individual report, says on this point,
The investigation OF our tax laws
has required a moro or less intitnai .
study OF the MORNINGS OF our local
treasurers o:hcrs. Much intoriuat .on
which Was necessary for the coinlus.
sion could only be had from the local
treasGrers. ana much data was a.ai-
able ii their offices only. Tie writer
must confess that he has bcta dis
tressed aad alarmed at the conditions
disclosed from the reports of some
local treasurcrs. 1t is often impos-
sible 10 ascertain some OF tho simp est
facts regarding the collection OF The
public revenue. This is TO be attribu-
ted primarily 20 the absence OF any
uniform system OF bookkeeping"
The State Tax Commission itself
makes the following Recommendation
on this point:
Finally, in reforming it's assessment
laws. the Commonwealth cannot afford
TO neglect its collection laws. The
two are indissoluble No matter how
effective may be our laws levying
taxes, unless the revenue collected be
carefully satesuerded the Common
wealth cannot give TO her citizens that
guarantee OF security which they de-
mand.
For this reason we feel that It may
not be inappropriate 20 emphasize the
Importance OF the work TO be done By
an expert accountant who can thor
oushly revise ana audit the books OF
our local collecting and disbursing off
Gers. uniform system OF bookkeep-
ing can easily be established which
VIII be OF as great service 10 the Off
GERS as 20 The people. \ start has
already been made IN this direction
We recommend its vigorous prosecu-
tion, and would suggest that this work
be placed under the general direction
Of the proposed tax commissioner, vino,
through deputy or In person, will
have TO visit the county seats, and can
examine the treGsurers' books and omen
new set OF books while collecting
data regarding the assessment OF prop
crty, In the end this would effect
considerable saving"
1t Is not difficult to picture the stu
ndon in many treasurers offices An
tiQuated and unscicntihc methods OF
bookkeeping are In vogue; no uniform
system whatever Is observed accounts
arc so tangled and so entered in SONS
cases that nobody but the treasurer
can tell what is what One bookkeep-
Ing system obtains IN one county. an
other in another. and almost none in
come. An Investigator Is confronted
with an up-to-dhte method in this
county and with one entirely different
IN another. Consequently the inves-
ugatoT loses much time and money In
unravclins the lntricacies OF inferior
systems, Some books are in a chaotic
condition. others. o..Dr. Freeman says.
In an alarming shape" The simplest
facts concerning the public money can
not be obtained.
AS the Tax Commission so well SAYS,
"a uniform system of bookkeeping can
easily be established which will be OF
as great service to the officers as to
The people" No honest officer can pos.
stbly object 10 uniformity in hookkeep-
Ing. because such system VIII aid him
facilitate his work and substitute bus
tness-like methods for unbusiness- IKE.
Uniform accounting has been cstab-
Hshed and enforced in many states
with excellent results. Indiana. for cx-