The Kendrick gazette. [volume] (Kendrick, Idaho) 1892-1968, 1914-01-30

what we are now spending as herel
again our expenditures are rapidly in
creasing. So far this year the schools
have cost US $S0,246.38. The increased
expenditure. for school purposes ac-
counts very largely for the great in
crease in our county taxes. AS the
funds for city and villages are raised
and expended Independently of a coun-
ty and as the county has nothing tC
do Herewith other than to collect the
taxes levied, we will not consider them
at this time. OF the expenditures made
during the past three years we find
that on the average 40 per cent
thereof was for schools, % per cent
for roads, and q per cent for current
expense. Putting 1t another way, fol
every 500 spent. $40 was for schools,
1923 for roads. and $27 for county ex-
pense. The expenditure so far made
this year shows approximately 4S pei
cent for schools % per cent for roads
and "a per cent for county expense.
By these figures we believe we have
answered the question, Where does
our money go?" We do not claim ac-
curacy for these figures, They are
approximate only, but as accurate as
any it is possible for your committee
to obtain.
We now come to the consideration of
Are we obtaining full value for .oul
money!" Can we reduce these ex-
penditures? If so, how?" In asking
these questions you have put us de-
cidedly up against it. These are ques-
tions generally answered by politicians
with the greatest of ease, but you will
bear in mind that none of your COM
mitteemen are politicians; hence they
find it very difficult to answer them
The committee would answer them
however, as follows: "a Are we OBJ.
tanning full value for our money?
No. '(2) Can we reduce these expen-
ditures? Yes. 60 "How?" Elimi-
nate partisan politics from county gov,
eminent.
When we come to consider whether
we are receiving full value for oul
money and ways and means of re.
ducing taxes we bump up against the
problem of figuring cost and of reduc
ing the same, which is nothing NOR,
nor less than the consideration of tn
subject of efficiency. In speaking o
efficiency we ment those general prin
ciples of business as used by our larg
COTUOTdl6 iHtGTcSIS ILlLlCl6HCy ia
been developed to it's full extent i
corporate management and there
general movement now on foot
inject the methods of private corporal
management into the handling of GU
public business. 1t Is being apple
more and more, and today we have on
city in the United States which is be
ing governed practically as corpol
alton. ! refer to Dayton, Ohio, wher
they have employed at large salar
city manager whose duty 1t is
govern the city as he would a larg
manufacturing. mercantile, or trans
portation corporation. The principle
of corporate management of countie
has not reached such high develoI
ment There has been some endeavC
in the state of California to apply TIL
principle. 1t was necessary. howeve
for them to obtain an amendment
the constitution of their state to pei
NIT them to organize the county some
what on the same basis as cities al
organized. 1t would be impossible III
der our present laws for this count
to attempt to use the principles {
corporate management. We are no
governed almost entirely by our stat
legislature that tells us in what MAJ
ner our money shall be raised and e!
pended and how our accounts sha
be kept, showing our receipts and di
bursements. The system provided
them Is of no value for the purpos
of determining costs. Our expend
lures are of two general classes: G
General expense from which we obta
no tangible property In return. &
For expenditures made and for whiG
We do receive value in the way
property, rights-of-way for roads, ar
school property and the equipmel
thereof, etc.
This second class represents VIII
is generally termed capital accour
The expenditures made from the gel
eral expense account, as shown by o,
record, contains not only general e
pense but also charges which shou
be made to the capital account;
other words. all the funds which v
expend and term general expense a
not such. The improvements to o,
real property and personal proper
purchased should represent capitf