The daily star-mirror. (Moscow, Idaho) 1911-1939, 1914-01-30

80 As $50 60 So 44O32 4SI2SOI29 47|9l9I5
SO 9Sl201 20I121I293l63 99l742l92 SO246t9
1 duclng taxes we bump up against tn
/ problem of figuring cost and of reduc
ing the same, which is nothing NOR
2 nor less than the consideration of tn
3 subject of efficiency. In speaking O
efficiency we ment those general prin
: ciples of business as used by our larg
corporate interests. Efficiency ha
been developed to its full extent il
corporate management and there il
general movement now on foot t.
inject the methods of private corporal;
management into the handling of on
public business. 1t is being applied
more and more, and today we have one
city in the United States which is be
ing governed practically as IA corpor.
alton. | refer to Dayton, Ohio. where
they have employed at a large salary
a city manager whose duty it is tC
govern the city as he would a large
manufacturing. mercantile, or trans
portation corporation. The principles
OF corporate management of counties
has not reached such a high develop
ment. There has been some endeavor
in the state of California to apply this
principle. 1t was necessary, however,
for them to obtain an amendment to
the constitution of their state to per
nit them to organize the county some
what on the same basis as cities are
organized. 1t would be impossible I'M
der our present laws for this county
| to attempt to use the principles of
corporate management We are now
governed almost entirely by our state
| Legislature that tells us in what man
on good business principles and gen
ner our money shall be raised and ex-
pended and how our accounts shah
be kept showing our receipts and dis
lbursements. The system provided by
them is of no value for the purpose
of determining costs. Our expendi-
lures are of two general classes: IL
General expense from which we obtain
no tangible property in return. (2)
For expenditures made and for which
we do receive value in the way OF
property, rights-of-way for roads, and
school property and the equipment
thereof, etc
This second class represents what
is generally termed a capital account
The expenditures made from the gen
eral expense account, as shown by our
record, contains not only general ex-
pense but also charges which should
be made to the capital account; in
other words, all the funds which we
expend and term general expense are
not such. The improvements to our
real property and personal property
should represent capital. |
The same is true with our road and |
school funds.
1t is impossible as our accounts are |
now kept to determine the actual cost
of handling the business of the county
as there should be deducted from the
made all charges which |
rightfully belong to the capital ac-
count. 1t is very difficult from the
reports of our auditors as provided by
statute, to determine the exact condi-
lion of the county so far as resources
are concerned. 1t is also difficult to
determine at any set time the exact
condition of our financial standing.
Anyone taking reports as now provided (
~ statute can come to any number
II conclusions as to the receipts and
of the county during the
ime for which the report is made
he first essential necessary in the re
uction of cost is to know what we are
aging for the things of which we wish
0 reduce the cost. From the present
orm of our reports this is impossible.
Expenditures are never made by
ell organized corporations except up
n good business principles and gen :
rally along some general line of pol i
". Our county funds are not ex-
ended along such lines. Our eXpen-
lures, outside of our county fixed
larges imposed by law, are made pri-
arily upon petition to the county
who have no organized
ell defined general plan in mind
ur public purse is a sort of grab bag =
18th each community of the district :
to grab as much as posi-
e. We elect county commissioners to
indie the business of the county and
pend approximately one-quarter of
million dollars year and this they
III four sessions year of about two |
eekS each. Under our present ar |
ngement the business of the county
incidental and secondary to the reg /
ar business of the commissioners
ley have no great amount of time +
+ formulating or CONSTRUCTING any |
neral plan for the expenditure of the |
unty's funds and any action on theii
TT along good business lines is prob |
ly prevented by statute. Thus the1
mmittee is of the opinion that little |
n be done along the line of decreas-
3 the expenditure made frora the
neral expense fund without new leg
alton. When we consider the money
pended from the road fund which
presents approximately 25 per cent
all the money which we nay in
les, approximately 100000 per an
m, we are inclined TO the opinion
1t something can be done in the
y of getting more for eur money
IN we have in the past. At the pres
time we believe that our roads
, an investment OF from two to three
lion dollars; that it, we have at
st paid that much FIR them in labor
! in taxes. The roads Of The county =