Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1916-09-20
fora Williams. state Document

home.
A considerable majority of the peo-
pie of Iowa live in the cities and
towns. That Is 8 comparatively new
fact in Iowa histary. This condition
has prevailed barely a half dozen
years. Its Significance has not yet
dawned upon many persons.
When a general survey is taken. one
\of the things which, loom large upon
the horizon Is this fact of the changed
conditions in Iowa, of the new domin-
ance Of the urban life which is to be a
condition for all time of the even dis
tribution Of population among counties
both as to urban and rural elements, O.
the close proximity Of the markets to
the farms and gardens; in short, the
self-sufficiency of Iowa.
The change has come about natural
ly and properly. Iowa is no longer 4
field for colonization. Iowa is in the
finishing process. The social instinct
il, drawing the pee pie into village
groups. and these expand into towns
which in turn grow to be cities, and
this process goes on because in this
way is possible the best development
of the community spirit which Is the
Reinforcement running all thru the
social fabric.
And yet, as you know, there is pre-
JUDGE here against the cities and
towns, something perhaps Of fear thai
out Of them will come elements OF
harm to the state. mutual mistrust a
between the country and the town, and
between the town and the city. This
has prevented full Justice by the state
to the municipalities.
II in what 1 have to say I make some
helpful suggestion, I shall be satisfied
We are all public servants. We must
work together to get the best results
from the effort we put forth. 1t is by
just such association and opportunity
for exchange of thought as YOU have
here that progress is. made. And there
must be progress. The world is not
standing still. Conditions are not al
ways the same. New problems face
you and us and everybody. The most
that we can do for culture and com
potency is to so educate and discipline
ourselves that we may meet the new
problems as they come and solve them
rightly.
The municipal accounting law is a
long step forward. It is the basis for
a better business system in all the
municipalities, Of the state and for a
better understanding on the part of the
people Of the way in which city and
town affairs are managed. A great
deal Of good has already been accom-
plished by reason Of this law, but not
all that Is possible.
Publicity is not a cure FOR all evils
or q preventative of wrong doing in
public matters, but It does serve as a
wholesome check. One Of the purposes
Of the municipal accounting law is tc
secure publicity Of city and town az
fairs. That publicity has twi direc-
lions; first, for the benefit Of the ex-
perts in city and town management
and accounting. and, secondly, for the
information of the non-experts who
have only incidental Interest In this
same subject. Now. 1t must be re-
membered that the non-experts are in
a great majority. They are the conn
mon people, most of whom regard ac-
counting as in the same category as
astronomy and BROWNING poetry. They
do not expect to ever understand the
subject. Now. the administration o.
the municipal accounting law has beer
in fact for the benefit of both classes Of
persons, and yet it seems to me as
have looked into the matter from ar
outside standpoint, that there is Still
too much in the whole matter that Is
mysterious. Public accounting should
need but little explanation. In other
years bookkeeping was a science mas
tered by only a few, and those who had
not made a study of it regarded it as
entirely beyond their comprehension
The modern tendency is to simplify
bookkeeping, to reduce the number OF
accounts, and to label them in. terms
which can be understood by every one
Much has been done along this line in
regard to the municipal accounts. Pos
sibly there is yet more to be done.
Handling Of Funds.
I have a notion that in some way the
work Of keeping accounts and OF
transacting business in the cities and
towns could be- helped by some ma
terial changes in the law as to the
manner of financing the municipall-
ties. It seems to- me that all munich
pal funds should be consolidated into
one fund or perhaps avery few funds.
The state of Iowa has a general rev.
enue fund out Of which it pays not
only the salaries ofsthe officials in all
departments. executive, legislative and
judicial, and the compensation of all
clerks and employees. the travelling and
other expenses of all officials; and ou.
of which is paid the bonuses to the
~.Lz-1. on5g % {v~t a V5 Nv cAf},y}innc oE
over the state; and out of which Is
paid the up-keep OF all the state IN
stitutions Of every kind. When the
money goes into the state treasury, 1t
has just one color and It nay be used
for whatever purposes the state de-
sires. Now. why not treat the munici-
pal funds the same way? The munich
pal general revenue-i s derived from
taxation of the property within the
cities and towns and from fees and
other sources. It is all used for mu-
nicipal purposes. 1t should be treated
as one fund and the municipalities
should decide for themselves how it Is
to be used. The effort on the part Of
the state to compel q separation OF
funds accomplishes nothing. as every
body knows. It Is arbitrary and un-
necessary.
Another weak thing Is the present
plan Of having the city council fix GER
tain levies on a millage basis and then
leave it for the county officials to COM
plete the work Of placing the levy
against the property and making the
collections after the assessments have
been adjusted. This results in levies
either too large ofatoo small. and the
money raised and money needed do not
often correspond. The better way
would be TO nave the city council! make
up a budget and decide exactly how