Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1915-04-28
NEW BOARD OF AccouNTANcY
WILL De ORGANIZED FOR susl-
NESS BEFORE JuLY1.
ONLY THREE APPLICANTS
FOR PLACES TO BE FILLED
Governor to Name Personnel Within
Thirty Days After Law Becomes En-
feetive-WiIl Examine Applicants on
Theory Of Accounts, Auditing and
Commercial Law.
,pec,a, to Times-Republican.

Special to Times-Republican.
Des Moines, April 2s.-The new state
board of accountancy will probably be
organized before July and soon
thereafter there will be in Iowa, as in
other states and countries, Certified
Public Accountants
The first board viii consist Of Emory
C. Worthington, Des Moines; P. l..
Billings. Waterloo, and H. S. Holds
worth Iowa City. AT least these have
been urged by the association respon-
sible for the passage Of the bill and
they are the only applicants.
The law goes into effect by publica-
ton and probably it will not be in
effect until some of the persons inter-
ested provide for the expense of publ
cation. The governor is required to
name the board within thirty days
after the law goes into effect. He
must select members who have prac-
| ticed in the state on heir own account
at least three years. The terms are
three years, one to expire each year.
| The board will examine applicants in
the theory of accounts, practical ac-
counting, auditing and commercial law
as affecting accounting. The applicants
must have had high school education
or its equivalent, or BE examined and
have had three years experience. For
six months only the board may waive
examinations. The fee is SIS. out OF
which the board members receive each
$40 per diem
A reciprocity scheme is provided for
recognizing certificates issued else
where Certificates may be revoked for
unprofessional conduct or other rea-
sons. Hearings must be granted to
persons against whom charges are
made.
1t is made a misdemeanor to use the
letters c. P. A, or c. A. or other words
or letters to indicate q certified public
accountant without the certificates.
ANY accountant found guilty OF
gross negligence or carelessness or
shall wi!fully falsify any report or state
ment bearing on any examination. in
vestigation or audit made by him or
under his direction" shall be guilty OF
a misdemeanor and be fined from 500
to $1,000 or be given from three
months to one year m Jail.
Every one having certificate shall
give bond in the sum Of $4,000 to the
auditor Of state. What for. is not in
dicated.
The new law follows laws that pre-
vail In many states of the union.
A church event OF great note is the
meeting in Des Moines, commencing
today. Of the bishops OF the Methodist
Episcopal church. There will be twen-
tv-one or twenty-five OF them present.
| The purpose of the meeting is to agree
upon details Of their work for the
church the next few wears to parcel
out their territory and assign men TO
certain places for work. 1t VIII not De
! a large convention but Of weighty ma
terial An interesting feature Will pc
the attendance Of Bishop Homer c.
| Stuntz, who was Castor OF an Iowa
church when he was elected to be
| bishop.
As to whether or rot any changes IN
streets will be attempted this year IN
the capitol extension tract will be de-
! cided at a meeting Of the executive
council this week. The improvements
on the tract are being made out OF the
proceeds Of rentals and can only be
made as the money comes m for such
work. A vast amount OF work mas
| been done in clearing the tract OF the
Oldest and least desirable OF the resi-
dences, but thus far no grading or
| street work.
Officials here anticipate that all over
the state there will be much use made
of the new law pushed thru by Senator
Perkins authorizing counties to pay the
expenses of poor children at the state
university hospital for free treatment
Three children have already been sent
from this county to the hospital. Il
will make possible the care and treat.
nent of a great many poor children
who would otherwise be permitted tt
grow up either deformed or suffering
from entirely durable maladies.
49,
The new custodian Of the state house
and grounds Is already up against
problem which the legislature seems
never to have had the courage to tackle
that of the up-keep of the main floors
of the state house. There has beer
sufficient warm weather already tt
start the expansion Of the tile. They
have become so worn they are porous
and wherever the water has gone into
them they will expand as soon as the
weather becomes warm, then they viii
bulge I'D and break. That Is what Is
happening now. Last year there was
less of this than usual. But it has beer
going on for years, and now the STATE
is short Of material for repairs and M
more to be had anywhere. It may b.
necessary to induce some factory Il
make a few Of the tile especially fol
repatrs on the old floor. The new ter
razi floor in the basement is an enttr'
success.
The people Of Des Moines, with on
accord. have joined in boosting for I
complete enumeration Of the population
and there has been a great deal
work done by individuals and organi
cations to secure all names possible
There is rejoicing over the fact that tn
count has now gone past the 10000
mark. and there Is promise 1t will stant
few notches above. Undoubtedly
great many in the city ha''a not az we
been counted.
A thrilling story escaped attention
this section of the world q short tim
ago.
1t was circus story. just befor
Fred Buchanan started out with hi
Yankee Robinson shows and thing
were being done around circus head
quarters at Granger, the lion cage wa
being moved and the three lions, on
male and two females, broke loose an
, started in to have their own way at tn