Evening journal., 1921-01-06
Reviews Four of Progress Favors New

led into a civic ease, expecting our
future needs TO come without effort.
This is said only that we may guard
jealously our fun responsibility.
THE BUDGET LAW.
have always advocated a budget
system and am gratifled TO see the
growth Of sentiment fayoring IL. You
will have such bill presented to you,
by the Survey Commission, which rep
resenting as il does. the best Of the
several States systems, Will go far to
ward clarifying The finance problems
of this state and give. the public the
knowledge IL should l9ve.
But IT, must not be assumed that
the enactment Of a budget law and
the installation Of a budget system
would magically solve the states
financial and business problems. Any
such assumption would be expecting
the impossible Of the budget system.
A good budget law, backed by public
sentiment and given sincere support
by the legislative branch OF govern
ment will furnish an accurate photo
graph OF the revenues and eXpendi-
lures Of the State 10 Will enable the
General Assembly Nand the public to
know the source and the exact
amount Of every cent Of State revenue
and the disposition and purpose OF
every cent OF public expenditures,
But by and in itself, IL cannot in
crease revenues or decrease eXpendi-
lures. II cannot automatically COM
pei the orderly and economical con-
duct Of any office or department. II
can and will indicate where there is
waste, but il cannot .of itself elilni-
nate that waste IL can and will eX-
hibit a danger signal warning the
General Assembly and the public of
and eXtrayagant eXpen-
ditures. but il cannot prevent the
General Assembly from authorizing
such expenditures or the public from
approving uem.
The State Of Delaware needs a good
budget law conscientiously observed,
but the installation Of such a system
is only one Of many business meth
DDS which should be employed by the
State. In addition to a budget sys
TEN, and OF equal importance and
need, there should be the Introduction
and observance Of everyday business
methods and practices in the States
Ofiices,-business meth
DDS and practices in handling State
supplies. in keeping books and rec
ords, in keeping track OF the States
property and payroll, in auditing Of
accounts and transactions, in cOllec-
tiOn OF fees, licenses, taxes and other
revenue and in all routine duties and
In addition TO dny bud
get system, and Of equal Importance,
the State needs a wedding out OF
boards and commissions, a re-
turn TO the older and purer idea of
democracy and representative gov
ernment that there must be a central
izatiOn Of authority and work be
cause only in that way can the peO-
pie know 10 whom 10 look for re-
suits and whom they shall hold re-
spOnsihle for lack OF results Our eX-
isting multiplicity of boards, commits
siOns and bureaus has disslpated not
only our public funds but our OFF,
cial strength, authority and respOn-
sibility and has hampered or pre-
vented the proper functions Of gov
and the accomplishment OF
public good which the people have
right TO expect.
BOARD OF STATE TAX COMMISSIONS
The tax problem is the eternalM MUIes-
lion. Just now II is the dOminTting
md most urgent problem troubling
fNtIN NlNllafAA UAAAlAls IL - AlAf EIIdh-
,st problem confronting our federal
government Certainly it is the prob
EN- TO which Delaware must imme-
lately give the most serious atten-
ion. Fortunate In the enjoyment OF
large revenues from fees charged cor
pOratiOns obtaining charters under
our laws, the State has been mlled
into a false sense OF security from the
danger Of insufficient revenues. Cones
our citizens have not given
the subject OF State revenues the
study they should. But the hour has
arrived when they must awaken and
take counsel together regarding the
States taxation system-or lack OF IL.
The Delaware State Survey Com
mission. in recommending the Gre
alton OF permanent Board of State
Tax Commissioners such as exists in
q majority Of States, makes the ass
sertiOn that Delaware has no State
taxation system and IL the revenue it
derives from outside sources were to
be cut on because Of federal legis-
lation which is being strongly agi-
tated the State would be brought
face 30 face, almost overnight. with
an empty treasury and no system OF
state taxes to llll IL.
This is startling statement. but
the facts set forth in the chapter en-
titled Board OF state Tax Commits
sioners," Of the report Of the Della
ware State Survey Commission, seems
TO Justify IL. They are facts which
challenge the thought and serious
consideration Of every Delawarean.
According TO this report, for every
GO cents which DelaWareans pay into
the State Treasury, outside cOrpOr-
aiions pay one dollar. Good business
sense, as well as the instinct Of self
preservation, justify taking steps TO
provide some other means OF state
revenue in event the State is deprived
Of some part or all OF this outside
revenue.
The report also calls attention to
the steady and alarming decrease IN
revenues from the State Income Tax
the largest singly source OF state tax,
alton collected from Delawareans- IL
laws emphasis upon certain other
forms Of state taxes which Il char
acferizes as unjust and inequitable,
and IL severely criticizes loose ana
Inaccurate methods used in assessing
and collecting still other state taxes.
In striking contrast to the state reVe,
nues OF the still smaller state oil
Rhode Island
Even though the revenue we now
enjoy from corporation charter tees
continues there is need to give I'M
mediate attention to the problem OF
state taxation our public school sys-
tenn this year, in addition to the $3.50
600 10 receives from the state Income
Tax. is drawing upon the States GEN
eral Fund for over half million dol
lars and there exists in certain quar-
ters a very strong sentiment in favor
OF calling upon the State to bear
even greater share Of the expenses
OF maintenance OF the public school
eNalnrn The alarming decreaso In Tho