Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1913-01-09

their support shall be for a dollar
actually needed by them.
Systems Of Accounting
A uniform system of accounting and
reporting should be adopted by the
state. The same general system
should be used in every state institu-
ton, and there should be a uniformity
OF system in every county auditors
and county %treasurer's office IN the
state. A bank is required to keep Its
books accurately, and every night at
the close OF their business they are
able to render a trial balance showing
exactly how their institution stands.
The institutions of the state should
have a careful and systematic system
of accounting, so that they may be
able able to render a trial balance at
any time that ii should be called for,
and they should be required to rem
der a trial balance showing their re.
ceipts, and from what source, and
their expenditures, and send to the
governor, to the state treasurer and to
the state auditor monthly, so that at
all times we may know exactly how
each and every institution stands fl
financially without having to wait until
the close Of the year or the biennial
period for this most valuable inf0rma-
ton. No great corporation does bust
ness or keeps its books without hav-
ing the most exact care exercised in
carrying out every detail in their book
keeping. The states business Is the
largest business that there is within
the state, and the system that should
be adopted by our counties, by our
state and for the state institutions
should be Sc full and complete, and at
the same time of such simplicity, that
any layman might understand and be
able to determine at any time the true
financial condition of any Office with
in our commonwealth. Ibelieve that
we a saw the state many thousands
of dollars beyond the cost, provided
such a system shall he inaugurated
n put into force and effect, and l
Shall be glad to see such legislation
enacted as will warrant and empower
the governor to employ some firm Of
expert accountants to i~nau,;urate and
put into force within the state a uni.
form system of accounts and reports
and one that will meet its needs and
conditions. The longer that this is
put off the harder it will be. and the
sooner that 1t Is done the better it will
be for every one concerned.
Expositions. .-
There will be held in 1916 the Pala.
ma.Pacific International Exposition at
an Francisco, and at the same time,
an exposition Of similar character but
upon somewhat different lines at San
Diego, California. The opening of the
Panama canal will mean much to the
nation, and | believe will NEAR much
to the state. We have four %traascon-
%tinental railroads crossing North Da-
kota. Thousands upon thousands of
people will either 60 through our state
on their way to attend these expOsi.
tons or will cross our state upon their
return from them. Both OF these eX-
positions are to be held al the same
time-the one at San Diego running
from January l, 1915 to December 81,
1915, and the one at San Francisco
from about February 1915 to Decem-
Der 1916. Many who attend the one
exposition will attend the other, as
the railroads will undoubtedly make a
rate that will take in both eXpositioas.
The people who attend these eXposi.
tons will go through North Dakota
either on their way, out or upon their
return at a time of the year when
North Dakota is at her best and | be-
lieye that a reasonable appropriation
for an exhibit at both places would be
a wise thing for the state to do, in
that when the people arrive at the ex'
positions they may see North Dakota
represented with a display of her pro-
ducts, and that having either crossed
our state or being about to crOss it,
by our calling their attention to what
we a produce we may add largely to
the number of people within bor-
ders. North Dakota needs men aad
women. and we need men and women
who will live her permanently, and *
hibiting at these expositions can help
us to secure many permanent resi-:
dents, and a reasonable appropriation
should be a good investment for us.
Good Roads. =.
The question Of good roads will be
one of the important problems for
your consideration this winter. What
can we do here within the state, and
what shall we do? 1t is said that the
expense of hauling a busheb OF wheat
for fifteen miles over the average
country road in North Dakota costs
the farmer nor than it does to pay
the freight on the same bushel of
wheat from his station to Minneapo.
lis or Duluth. This ought not to be.
We are putting a license tax upon
the autos of thu state, and I have
been informed that that license money
will this year amount to some $25, 900
or 10000. This money is apportion.
ed back to the counties, but when. you
come to divide the money among fifty
counties, it amounts to but little to
any one county. The amount of auto
license funds should and probably
will increase within the next five years
SO that it will run up to $75,OO0.OO or
500, 100000 annually. One way in
which it might be used would be to
amend the constitution Of the state,
authorizing the state to issue road
bonds. II that were done, 1t would
take about six years before 1t could
become a law. By that time, the