Bisbee daily review., 1915-01-14
PUBLIC FUNDS WASTED SAYS GALL LAGHAN
State Auditor in Annual Re- port Tells of Conditions Re sponsible for Reckless Use of the Taxpayers Money
ECONOMIC REFORM
 UP TO LEGISLATURE
Heritage of Bankruptcy Can Be Avoided if Legislators Avail Themselves of Sober Thought and Proper Action

 PHOENIX. Jan 13-The annual report of State Auditor J. c. Callaghan for the fiscal year ending June 30, 1914, covers large number of sub iects connected with the financial af- fairs of the state, with tabular state ments and other data concerning the business transacted by the depart ment It also contains much severe criticism Under the heading Of Gen. eral Observations" Auditor Callaghan says:
 The change in the method of as sessment whereby property is now assessed at its full cash value, was mainly responsible for the lgl3-l4 property valuation of S375,000,O00, compared with SS6,OOOOOO three years previous. Although this increase was 33G', the increase in appropriation expenditures was such that the tax rate was reduced only 45Co. In 1910. II the gross state revenue was Sl,- no 2690S. and in 19l3-14 it was S2.- ZIG, 571S9S-an increase of about l50C,
 In l91O1l the General Fund gross expenditures amounted to S1SO,S4613, and in l913-14 S662, ,S3376-a min. crease of 267C,. whic hthe repor5 states. is entirely out of proportion to ordinary expectation or to the growth of population in the state, and it concludes that this abnormal increase is due mainly to the follow ing causes:
 i. The appropriation of large sums of money 10 entirely new pur poses of government, such as the Corporation Commission, Inspector oi Weights and Measures, Game Warden State Laboratory, Land Commission Mine Inspector, Tax Commission and Superior courts There have also also been large increased expenditures for the National Guard the revision and printing of statutes and special laws. initiative and referendum pur poses, state road equipment the Az ricultural Experiment Station, anC maintenance of the capitol buildinl and grounds.
 9. Appropriations have been mad' without regard to the actual needs O government. The largest possible ar propriations are sought
 8. Lump sum appropriations nav been made. instead of limited amount for enapifc DurpOses.
 The unjusufable increase Il maintenance cost of the State Indus trial School.
 The increase in expenditure, asid from that out of the General Fund, represented largely by the new schoc law which carries an annual apprt priation of S5OO,0OO and which place. on the state an increased burden, fol uerly borne by the counties, of abou s45O. 900 The report questions Wheti CT the present system of dividing tn responsibility between the countie and the state "is the best from th standpoint of economic efficiency poipts out the necessity for concentr tion of the tax levying power ID etate hoard. or a return to the tormt svstem. which the auditor regards preferable. of having each county pr' vide its own revenue Data for cow ties now available show the followin per capita annual cost. Cochise $42. Coconino sS355, Gila $500, Maya. SASHA. Pima g4795 Santa Cruz 356.7 Yayapai S60,OOO, Maricopa S5O.65
 aIn no state in the Union is thel per capita expense even appro' mating the lowest of the above figure In order to give an idea of the tr u,endous extravagance and waste our school system, ] submit the h ures of the state of Texas which a pears to be 6 fair sample Of the co cost in Texas is $685." The repo in the several states The per capi adylses the absolute repeal of the DO malent state school law and the e actmeut of a law placing the suppo of the schools under county mapae ment. to the end that the A1Vaye association of each county may be close touch with school affairs q that through investigation and co