Clinch Valley news. [volume] (Jeffersonville, Va.) 18??-2019, 1920-01-16
GIVES ACCOUNT
OF STEWARDSHIP
County Road Engineer Martin
Makes Report of Work Done
Past Year and Prospect For
Next Year.
To the Honorable, The Board of
Supervisors of Tazewell County.

Supervisors of Tazewell County.
Gentlemen:
In presenting herewith general
view of the County Road Office and
its requirements from the establish.
ment to the present time, it is in.
tended as a statement to your Board
and the citizens of Tazewell County
In 1912, just subsequent to the
first Bond ISSUE. under which about
two thirds of million dollars be-
came available for the construction
of roads in Tazewell County, there
existed no proper organization for
the protection and supervision of
this immense fund, nor any other
county road money. A remedy to
safeguard with certainty became at
once an apparent and impelling ne
COSTLY. 1t goes without saying that
no Road Department can exist with
out organization and system. The
prime essential is force of loyal,
able servants Of the public, who are
willing and ready to perform real,
conscientious service. There must not
be overlooked, however, rigid es-
tablishment of responsibility. In view
of the premises, the then Board of
Supervisors, recognizing this demand,
established the County Road Office
and appointed County Road Engi-
neer to assume entire responsibility
as Engineer and Executive for re-
ports, estimates of cost, designs, sur
veys, specifications and all other
matters pertaining TO the construc-
tion of roads and bridges, whether
by force account, under contract or
otherwise. Your present incumbent
in May, 1912, was selected by the
Boards first appointee, Mr.. C. A.
Wagner, Engineer, to take charge of
the office as accountant and to de-
wise and develop a business system
essential to safeguard the funds and
contemplation. Further in this con-
ncction, though somewhat later, there
was adopted general outline Of
policy determining the widths of
roads and other local policies consis-
tent with the topography of the
country, and so far as known these
have never been gainsad.
Highway accounting is SO different
from the ordinary business account
ing, that the system available for the
latter, can in no way be made adapt
able for highway purposes. The diff
Guilty lies in the fact, that highway
accounting has to do entirely with
the disbursement of money. This dis
bursement properly analysed, builds
up q source of highway data which
is invaluable. This system has been
built up and made adaptable to the
needs of our County, Department
DUNG the past eight years, when our
department was organized, and has
proyedssitself in both the pleasant
,anS stormy weather, which the de-
partment has experienced, by fur
nishing financial data, promptly and
accurately under sometimes unusual
and trying conditions There can be
no formal rule for highway account
ing, but system there must always
be. A system of accounting, which
may be adaptable to the Department
of one county, may be absolutely
useless to the Department of another
county; for the reason that the con-
ditions under which Departments are
organized and obliged to work, are
different in every county in the
State; occasioncd by the differences
in the law to which any system must
be made nmenable. The first essen
tial in building up system of high
way accounting is q thorough and
comprehensive knowledge of what
is to be accomplished, together with
a complete understanding of the laws
governing the work and its adapt
ability to them. The assistance of
expert accounting knowledge to build