Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1923-11-14

uation exists in most of the states.
Are we in Maine as efficiently organ-
lied as a State as We should be:
Would not u smaller number CT trus-
tees at a higher rate per diem give
better results? Could our welfare
work be consolidated into one de-
partment to include health pensions,
charities and care of our unfortu-
mates? Would department of pub
lie works to include the State High
way commission, and which would
also furnish plans and oversize the
construction of public buildings at
our state hospitals and the normal
Schools he more efficient and reduce
overhead expense? These are ques-
tions big with interest. and l believe
are we'll worth consideration.
Increase in State Taxes i91o-1922
THE increasing cost of government
lis problem that eScites the keen
est interest in us all. The committee
appointed by the Legislature of 1921
1910-1922. State taxes increased
IS per cent. This we can readily I'M
derstand when We consider that dur
ing that period the State has taken
over the care of those who are
afflicted with, tuberculosis, has in
creased other health activities almost
ten fold. has assumed the care of de-
pendent mothers and neglected chill
dren, is encouraging by large grants
of money expert superintendent of
schools, industrial and physical edu-
action in our schools and many other
purposes to which it did not contri-
butte in 1910.
But if we consider the increase in
Sfotn t1.oc LARGO what shall
to the increase in city and town
taxes? This same committee reports
that city and town taxes in Maine
during the same period, 1910-1922.
increased 1874 per cent. The princi-
pal increases were for education and
highways.
mo doubt the cities and towns are
getting a food deal for their money!
but this rapid increase in the cost of
conducting our local affairs should be
studied. analyZed and compared.
Unless we can procure from cities
and towns reports on which compari-
sons can be made we cannot tell what
cities and towns are administered
efficiently and those that are. admin
istercd in Il careless and eXtrava-
CANT manner.
l. Last year at the instance of our
Governor, l undertook to procure re-
turns from the various cities and
towns as to their debt. the cost of
education, police department. FIRE de-
partment, and administra tons of va
ter, gas and electric service. ConSld-
cradle time was spent on this survey.
bat the results were Disappointing.
The accounts Of the various munich
palities were kept in so many differ
ent ways that it was impossible to
tive StlfC-
ments.
Uniform Accounting System En-
couraqed
1.-THE result of my report to the
Governor was the Introduction IN the
Legislature of the act to encourage
, a uniform system of accounts in the
cities, towns and village corporations
of the State. This act authorizes any
city, town or village corporation to
call upon the State auditor to install
system OF uniform accounts in such
city or town, the expense to be paid
by the municipality, blank forms, etc.
of printing. This is chapter 161. of
the Public Laws of 1928. 1t is to
plead for the justice and wisdom of
this act that ] am IRE tonight. The
only part of the act that is manda-
tory is section seven, which requires
municipal officers to make report
of their financial activities when
called for. A blank form for this re-
port has been printed and will be for
warded to town officers within a few
weeks. This act merely places be-
fore you the opportunity to adont
such a system if you believe it will
be for your best interest to do so.
I think it wise that the act was
passed in this form. Even if the
Legislature had made it mandatory,
the auditors office could not have
handled this vast amount of new
work without tremendous eXpan-
sion in it's personnel. If the act
possesses the merit believe it has, it
will soon be modified and I believe
that such modification will come
from the cities and towns when it is
realized what benefits accrue from
the act. In Iowa the Legislature
passed an act providing a manda tory
system of uniform accounts. 1t
proved they had attempted too much,
| for they discovered that they could
not.at once install such a system Off
| hand. The states which have ap-
| preached the prob I'M as we are APP
| preaching it have derived the great
est benefits from it.
Cost of Maine Government
Though data is not available to
compare the expenditures of cities
and towns in Maine, the United
, States Department of Commerce is
| furnishing US with interesting COM
! pilations. by which we can compare
cost of government in Maine with
such costs in other states. These are
valuable studies. Comparative sta
I tistics on some 81 states have already
been issued covering financial opera
tons of 1922. The scope of this
work is constantly widening and |
want our municipalities to be in a
position to furnish accurate financial
statements.
| another act passed by the last
Legislature is designed to prohibit
expenditure of trust funds in cities
and towns and requiring the invest
ment of such funds in bonds, the in
terest only to I've used Many of you
are familiar with the custom of
| towns expanding trust funds and
charging themselves annually with
the interest on such funds. the inter
est to be used for the object as set
forth in the trust. This is particu-
larry true of sums paid to towns for
perpetual care of cemetery lots. By
the terms of chapter 222. Public Laws
| of 1923 all sums so received by towns
after July Z, 1923, must be represent
ed in cash or in bonds of the states.
counties or municipalities there set
| out. This act &c marks another long
step toward accounting control in
| this State.
| members of the convention, the
| success Or failure of the act on uni
form accounting lies largely with you
and your fellow town officers On be-
half of the State solicit your whole
hearted cooperation in making the
administration of this act a notable
! success
/