The Virginia enterprise. [volume] (Virginia, St. Louis County, Minn.) 1893-19??, 1915-10-22
URGES UNIFORM
-ACC0UNI'INCFOR
GOPHER STATE |:
Frank G. Pearce Addresses
League Of Minnesota Munich
pahtfes on State Auditing.
REV. HERBERT S. BIGELOW
GIVES STIRRING TALK
Afternoon Program Contains
Much of Interest; Evening
Entertainment Pleases.


Entertainment Pleases.
(By RALPH WILK.)
That prospective candidates for
state legislatures and legislators
should be interviewed as to their posi-
tion on legislation affecting towns,
villages and cities. was the statement
Of Frank G. Pearce, secretary of the
League of Iowa Municipalities, at yes
terday afternoons session Of the third
annual convention Of the League of
Minnesota Municipalities here.
He was scheduled to speak on "Uni-
form Accounting and Reporting in
Iowa." but changed his subject after
he had learned the league had gone on
record as favoring uniform accounting
in Minnesota. He did touch on his ORR
ginal subject for few minutes. He
declared that the present law in the
state governing the accounting of
books Of municipalities was faulty and
that regular inspections Of the &C.
counts Of cities, towns and villages
should be made by state officials.
He told Of the beneficial results in
Iowa from the audit of accounts Of
municipalities by state officials at
regular periods. His speech was in
trcepted with witty remarks and was
we'll received.
"After week in the state legisla-
ture and average man is transformed
to a man of wonderful intelligence -
was one of the speakers witty sallies.
Outlines Expert Accounting.
That recorders and clerks should
furnish more clear and concise reports
then at present, was the statement Of
Prof. C. P. Rotzel Of the accounting
! department Of the state university:
He said that separate funds should be
maintained for moneys received and
disbursed. BY more detailed account
ing system, the honesty Of an official
could be established. The system would
also serve as check on the efficiency
Of clerks and records.
An equalization of the tax burden
would be gained by efficient account
ing system, the speaker claimed. Bet
ter and more clear information
would be given taxpayers.
Technically trained men should be
perferred for recorderships and clerk
ships," declared Prof. Rotzel. "The
technical man can analyze problems
and set forth the city's financial his
tory better than the ordinary indivi-
dual. Public discussion of city affairs
would also BE Of benefit. A group
of towns could afford to secure the
services of an accounting expert to
devise standards and systems Of &C.
counting. Waste would be eliminated
in city management by an adequate
accounting system.
Reviews judicial Decisions.
John Dwan, Two Harbors, of the
committee ON judicial decisions, re-
viewed the 80 decisions handed down
by the supreme court Of the state FOL
the past year and which bear on mum.
cipal matters. He revised the decision
on preferential balloting, which ques-
ton was referred to the supreme court
by Duluth voters. He said that thu
system, although from Australia, has
also been in vogue in Oregon.
Among the decisions were some rul'
ing that women could not vote on thu
commission form Of governments Of
city charters and one on the liability
of cities in damage suits Of variou!
nature.
/ That the supreme courts ruling ant
findings of fact on the Smallwood.
! Window case, will be Of vast import
ance and will contain much interes
to officials and voters, was the pre-
diction of MI. Dawn.
] "The ruling should challenge the In
;, terest Of residents throughout th
! United States" " said the speaker.
i Decisions by district court judge
1 on municipal affairs were not touche'
upon. - r. !. .,s.Es ~ :<::. - ~ II.
), ~ Engineer Wilson Reports.
4 Engineer John Wilson Of Duluth Q
) the committee on street paving re
ported that creosote blocks was th
most popular form of pavement IN Ia
state last engineer. The number 9
J. square yards laid was 511 ,041. Con
{ crete pavement was next in POPULAR
:, u with asphalt as the least desirabl.
following his report there vas 4
'lsastAJ dseuasion il vhieA many ct elii