davidaulloa/AmericanStories huggingface dataset:
The Washington times. [volume] (Washington [D.C.]) 1902-1939, 1925-11-06
SYSTEM At
HARVARD
PANIED
Crimson Said to Be Failing
to Draw Stars of
Oridiron
By DAVIS ]. WALSH
international News Service

NEW YORK, Nov. 6.What is
the matter with Harvard football?
That IS. what is the matter
with It outside of the fact that
Harvard plays football too seldom,
IL st all.
Harvard hasn't had the SEM
blance of an attack for two
years. says one critic and pro-
ceeds upon his arraignment by
demanding that something be
done about it. He seems to feel
that the Harvard system is at
fault.
Strange sentiments, these. Wasn't
Il only q few years ago that observ-
erb spoke glibIy and in laHdable
farms OF the Harvard system? It
Therefore, has the system become
obsolete? 1t may be SO. Times
have changed, In gridiron sense.
even since 1922, the last good Har-
ward year. However, the chances
are that the system, with modifi-
cations. still is good and the play
ere are bad
Not 50 many years ago, Harvard
had the most famous teams in the
BEleIkley. Mal1an. HardWick, StO-
reFs Logan. ct al, the days when
the late Percy HOughtOn held
forth. Harvard had plenty Of
lunch then.
Critics now seem 10 feel that
HaughtOns passing meant the end.
Richmond planet. [volume] (Richmond, Va.) 1883-1938, 1925-01-17
QUAKER CITY IN MASONIC BEAUTY CONTEST

Philadelphia ee are some of the girls from this city who
are the contest determine the prettest girl Philadelphia
The winner viii be sent Florida the Phy representative
in the Masonic beauty contest for girls from all the country
Richmond planet. [volume] (Richmond, Va.) 1883-1938, 1925-01-17

Ormond Reach-John D. Rockefel
Ter who is wfntering here came out
on the links for the first time since
his recent arrival. Photo shows the
elderly oil king is still pretty vigor-
as he does his "stuff' on links.
Richmond planet. [volume] (Richmond, Va.) 1883-1938, 1925-01-17
GUARDS SEEK TO FREE IcEBoUND FERRY.

Grand Rapids Mich-Coast Guardsmen are shown trying
to free Lake Michigan fenyboat which ran aground during
storm near the entrance Grand Haven The ferry renamed
icebound with little hope Of being released from the ice grip
Richmond planet. [volume] (Richmond, Va.) 1883-1938, 1925-01-17

Newburgh N. Y-Bobby Hesrn of Bnarclf Lodge, leap
ing over che balrels during the New Years Day ice skating
carnival held here
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11
time in the accounting policy o
state governments.

time in the accounting policy Of
state governments.
Publications on Governmental Ac.
counting and tho Budget
A. referred to elsewhere, theae
subjects are becoming one of gen.
eral interest, and many books and
magazine articles and pamphlets are
appearing. without attempting q
photography. mention may be made
Of Ave:
Principles Of Government Account
ing and Reporting, by Oakley.
The Problem OF the National Bud
get, by Wiiloughby.
A Manual of General Accounting,
by Seideman.
Financial Statistics Of States (ail-
nual), by the Bureau of the Census.
The Movement for Budgetary Re-
form in the States, by Willoughby.
The Public In the Position Of
Stockholders
Bookkeeping Of government ID diff
ferent largely In detail, but not much
In method, when compared with the
practice OF modern business houses.
Any business big enough to take In
from all sources eighteen, millions of
dollars a year and pay out as much,
would be expected by its stockhold-
ers to so record and report the inn
portant facts that they could easily
be understood. and further. 1t would
be expected to conform to standards
that would permit II to be compared
with others In similar business. 1t
seems certain that government must
meet the needs of the public habit
OF thought in regard to financial
statements as well as political policy.
Methods and reports which make 1t
so difiicult for the people to become
interested in, and to understand the
financial problems of government,
should be changed promptly and
thoroughly. Business has been quick
to see that 1t must meet the changed
habits and changed needs OF the
people since the war, and it is quite
within the fact to say that since the
| armistice the method of doing bust
ness has completely changed because
the people have altered their point
of view, their mental habits and their
desires. 1t seems necessary then,
that governments should change
their former accounting or report
ing methods to new ones that will
be interesting to the people.
War has brought an increase in
taxation Of which the people see
little else than the individual effect.
The problems of government and
the problems of government finance
and taxation are all one in effect.
The clearer the people see and un-
! derstand the inter-connection OF
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11

these things, the more intelligent
will be the attitude OF the people
toward them.
Recommendations
desire. then. to recommend that
the State adopt:
ID A balance sheet that will show
In popular form the financial status
of the State. By popular form is
meant-to so word the items that they
may be understood by those of Yin.
financial education. Certain banks
nave adopted this plan which trans
forms the dryness of an ordinary
financial statement into words I'm
derstood by the general public. /
am sure this method will be useful
in state reports.
CD The income and disburse-
ments should be set up so that nom
governmental income and disburse-
ments will be shown separately from
the income and expenses of govern
ment. This will permit capital OUT
lays and capital borrowing to stand
out by themselves and be valued In
accordance with the usefulness OF
the expenditure and the method Of
BORROWING.
t3) A thorough going budget plan
should be provided and made to
work.
(4 Accounting and other imam
cial reports should be changed, not
only to adopt a standard ciassifica-
ton. but the change should avoid
the present somewhat contradictory
duplicate sets Of accounts kept by
the Auditor and again by the Treas.
urer, In which, the State pays twice
for the same thing.
(0) The printed reports Of the
Auditor should be made much
smaller. There is a great deal Of
useful detail and some of It not so
useful In the present form Of report,
but the printing of tables and fig-
ures is much more expensive than
ordinary text. 1t seems clear that
quite an amount of this can be omit
ted from an annual printed report,
provided it be available In Augusta
for those who find It needful.
CO. An inventory should be made
OF the States property and It should
be maintained.
The amount of work involved in
bringing these recommendations to
pass IL considerable, and there will
be some expense attached to II, also
some time must elapse before they
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11
CAMBRIDGE

Audrey Folsom Is working at z. j
Folsotns I'm Harmony.
Mr.. and Mrs. II. V. Chadbourne
are In Bangor this week, attending
State Grange.
Miss Hazel Stewart, who teaches
at the Weber school, began board
ing at Stanweod Mowers this week.
Charlie Bailey and Elwood Stewart
went to Detroit, Mich, Monday
where they will attend an automobile
school.
Doris Folsom, who has been quite
Ill, is better at this writing.
The Helpers" of the Baptist
chur are to hold fair, play and food
sale next Wednesday, December 16.
at Grange hall.
Paul Fuller who has been working
in New York for the past eight
months, returned home for the VIM
ter. Thursday night.
Several from this town attended
the picture in Harmony, Tuesday
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11
I'm like new MAN NOW
AND owe IT TO KARNAK'

and wornout that would tire at my
work almost by the time got start
ed.
well sir, finally got hold Of Kar-.
nak and nothing can say is good en-
ough for this remarkable medicine. |
have taken four bottles now and the
stomach trouble. indigestion and gas
are things Of the past. I just eat
anything on the table now, and
plenty of it. and don't have one bit
of trouble afterwaIu. Nights I SLEEP
like a. top. and l have so much new
strength afrl energy / can put IN as
good a days work as anybody now
without 10 getting the best OF me.
I'm like new man all over, and I'll
tell. the world this kafnak Is some
medicine
karnalS Is sold in Augusta exclu-
sively by John Coughiin; In Gardiner
by Manson & Church; In Richmond
by w. A. Bibber: in Randolph by II.
L. Boxer; in Waterville by. John De
Orsay; In Winthrop by c. r. Hanna
ford & Son; in Hartland by Hartland
DRUG store aha by the leading drug
gist in every toHn.--Adv. s
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11
WAYNE

NORTH-Mrs. Carlos Ossood left
Wednesday morning for her home in
Manchester, N. Y, after visiting at
the home of her parents. MIR. ami
Mrs. Stephen Allen. since the latter
part Of September, Mr.. and Mrs.
Allen accompanied Mrs. Osgood to
Winthrop.
Mrs. Judson Fish returned to her
home Monday afternoon after being
with her sister and family short
time.
Mr.. and Mrs. Frank I1chnagunia
and children have recovered from
their illness.
Mr.. and Mrs. Percy Allen and lit
tie son, Percy, Jr., returned from
Boston, Sunday.
The teacher and pupils of the Lin
coin school are preparing an enter
tainment and Christmas tree to be be
given Friday December Is, at the
close of the fall term.
Chester Drinkwine was In win.
throp, Wednesday, on a brief bus
mess trip.
Mrs. Edward Miner picked a large
bouquet of Mayfiower buds. SUNDAY.
which is rather unusual after the
ground has been covered with snow
for two weeks.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11

private life. Budgets are every
where. They are in use and in dis
cussion and they are the subject of
many books and pamphlets In all
lines of endeavor. A standard sys-
tenn Of accounting will be Of real
assistance to the administration and
to the legislature. and to help stab
ilize and guide taxation through the
means of budgeting. Judging by the
last report Of the Budget Committee
Of the Maine legislature, this II not
a budget In the meaning as used by
the Federal government or by busi-
ness.
These subjects are rather funda-
mental in business. and business
would not understand why they
should have been delayed until this
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11
MONMOUTH

SoUTH-Mrs. Ellen Coburn Of so :
battus preached a very fine sermon
at the church last Sunday evening.
Her subject was "A Model Church.
The superintendent oof the Sunday
school, Mr. Horace Gibson, is very
ably assisted by two young ladies'
from Bates college. Preparations are
started for a Christmas tree, to be
held at the church, to which every
one has a cordial invitation.
Miss Addie Dixon of Auburn pass.
ed the weekend with her parents.
Mr.. and Mrs. Fred Dixon.
Mrs. Roy Mace passed the week
end at the home of Mr.. and Mrs.
F. q. Frost in Auburn.
The Heart of Maine Packing Co.
have resumed work on canning ap-
pie sauce after a weeks vacation
waiting for labels.
Mrs. Josie Clark is improving
slirhtly. after Tier recent accident.
Miss Emma Ridley is III at the
home of her mother In Lewiston.
Miss Madeline Peterson, a student
at Edward Little High school. was
al the home of her parents Saturday
and Sunday.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11
"Nothing I Can Say Is Good
Enough For This Remark
able Medicine" Declares
Lewiston Man.

It Is just such remarkable relief as
reported from the use Of Karnak by
Wilfred Gagnon, well known carpen-
ter OF 40 Lisbon st.. Lewiston. that
proves this great medicine hasn't an
equal anywhere.
al know this Karnak Is different"
says Mr.. Gagnon. There can be no
doubt about 1t. Why, the way It has
built me UP and made new man Of
me Just seems almost too good to be
true.
'T'll tell the world was In bad
shape before 1 got hold OF karnak.
My stomach just caused me all kinds
Of trouble. Why, food would simply
lie on my stomach and sour and
cause me TO suffer for hours after
eating from Indigestion. gas. and
bioating. i got so nervous couldn't
half sleep nights. and I was SO weak
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11
startling it is included below, with
out comment.
New Questions in Government
Acpfuaufi0r


out comment.
New Questions in Government
Accounting
Active discussions are now being
had by state officials and economists
about important questions in ac-
counting for government income and
expenditure. Practically all of the
states and many of the municipal
ties over 10000 keep their accounts
and make reports on what is known
as a cash basis; that is to say, ne
entries of either income or outgo
are made in the books excepting
those for which cash or its equiva-
lent has passed into or out of the
treasury of the state. Business does
not do its accounting on this basis,
but uses what is known as the ac-
crual method, which is, to enter in
the accounts all items due to or
from the business when the fact of
the amount is ascertained. This re.
suits in the setting up In the balance
sheet of items showing the amount
due the business but not yet col
lected, and amounts due, by the busi-
ness but not yet paid.
There is also the question of the
calculation of depreciation upon
physical property owned by the
state that this sum may annually be
put into the cost OF running the
state, and invested in securities
which will provide q fund to replace
the property when worn out.
Another question is that which
concerns the GENERALIZATION at the
state capitol or the decentralization
10 the institutions operated by the
state of the accounting for the in
stitutions.
A subject Of very live discussion
among economists is the effect upon
the bookkeeping of a stale of ap-
preparations made by the legislature:
whether they shall be carried as la
bilities or be treated in balance
sheet when the appropriation Is
alive or has expired. This is ques.
ton which may affect tho whole
method Of appropriating by state
legislatures wha1 the question 10
clearly settled.
And there IL also the budget.
Everywhere municipalities and states
are following into line with business
and the Federal government, and
most of the successful families In
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11

One OF the Effects OF Re.classif-
cation
While the Encouragement or the
States accounts according to q
standard classification has It's real
value, inasmuch as 1t permits the
costs OF the different departments OF
the State to be set up by themselves
it has another value in that the re-
classification of the items In tine ex-
pense accounts differently than a.
done by the State, brings out COZ
dition that might lead to rlisunder-
standing II the custom OF the state
classification Of IT. accounts IS not
understood.
For example. one or the striking
differences between the classiiicatlon
followed by the State and az re-
classified BY the Bureau. - the eA-'
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11

night. given for the beneft OF TIA
Methodist church.
Mills MacCausland was in Har-
mony. Monday on business,
Born to the wife of Everitt Austin.
son, December 1.
Mrs. Elizabeth Wilson was in IIar-
mony, Tuesday. as guest of Mrs.
Chester Rhoadcs'.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11

ing systenas and understandable 70.
ports are not anything but means to
an end. interpretation and action
must still be done by como one with
authority. Publicity and confidence
will lead to IN understanding people.
and they will respond with an eco.
nomic consciousness equal to their
present political consciousness.
Very truly yours,
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11

pehse IN 1924 OF the Executive De-
partment."
AS reported by the Census
A: reported BY III. state '00.'''
A. reported by the state s'"''A
treasurer ............... <9Si21
The explanation Of this is that while
the two State reports differ az be-
tween themselves, in policy they
asree IN charging to the Executive
department very substantial ex-
penses such as. support of paupers
purchase of military reservations
pensions, and number of other
items that seem to be outside the
cost or an Executive Department,
ING census Bureau charges these
items elsewhere under other func.
tional headings and leaves in the
executive Department juet the cost
OF that department.
It Is quite probable that custom Is
responsible for the method foliowed
by our State oiiicials, but 81 illus
trates another difficulty of under.
standing the States reports. While
there Is no question but that ali the
Facts are in the published reports
1t is practically impossible to get al
them quickly and understan dinghy.
Comparisons Back to 1915
While the two last years now
available are the only ones consid /.
cred in this writing, 1t is possible "a
go back to 1915 with only one break
when the years 1920, 1921 and 1922
We're not completed by the Cens IL
Tor any state. ACCOMPANYING this
letter are the annual reports by the
! census for all the states for each OF
the completed years beginning wltt
1910. II may be presumed that ths
census Bureau would complete 1920
1871 and 1922 for Maine in a rea,
| sonably short time II the Importance
10 the information to Maine wa.
shown, and IL the State would pa,
the cost. If this is done, then the
results of the ten years in a com.
parative form will provide the basi,
for O useful and businesslike exam.
nation into the tendencies ct taxa.
ton and expenditure and borrowing
that will either confirm the tendency
or point the way into which tn,
tendency should be turned.
I have made a condensed com.
I, parison of 1924 with 1915. In the
short space of only nine years, The
result of changed public though,
about heavy taxation and running
into debt. coupled with the necessit,
for highways and effects of the war
| and other desires and needs, is sc
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11
BELFAST
Mrs. Hertenss Talbot

runeraI services will be held at 2
ociock Saturday for Mrs. Hortense
Iaibot, widow of Ezra L, Talbot.
VINO died at her home in Union
street yesterday after short illness
ioiiowing paralytic schock Satur.
DAY night. She was born in Penob-
scot, the daughter of jeremiah and
Mary Bun1ey Littlefeld. and was S.
years old. She is survived by one
son, Earle Talbot, clerk in the Bel
mst postoff1ce, and by several grand
children. Mrs. Talbot was a woman
or very pleasing personality. connect
ed with the Universalist church and
Its organizations and had many
friends.
Eli Colsen
The death Of Eli Colson. a retired
stonecutter, occurred at his home in
North Searsport late yesterday. He
was born In Winterport In 1850. Fun
eral services will probably take place
on sunday, the time to be announced.
Mrs. Ansel NJ. Lothrop has been
elected chairman of the Waldo coun-
ty chapter American Red Cross. sue
ceeding Mrs. Essie p. earle, resigned.
Mrs. Lothfop has been interested In
the work since the days of the world
war and is a very efficient young
woman. Belfast is to be congratu-
lated upon the choice of chairman
Mrs. Carrie, who served for a number
years in a most effective manner.
was obliged to give up the work, ow-
Ing to Ter mothers illness.
o. Z. LANCER. now employed in the
Boston offices of the Boston & Maine
r. r., has been engaged as auditor
Of the Belfast & Moosehead r. IT,.
which will be turned back to the city
Of Belfast at midnight Of December
81, and will henceforth be operated
by the owners. Mr.. LANCER will ar
rive In Belfast on the 18th to assume
his duties. II. p. Crowell. the general
superintendent. who has been here
for some weeks. is now away on a
business trip, but is expected back
Friday. He has been looking up
equipment for the road and with his
wide experience In the management
of such short lines is Just the man
for the road.
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11
LOCAL NOTICE

Wanted to buy-a history of
Monmouth by Cochranei Also Mon
mouth and Winthrop Resistc...
Mabel f. Whiting. winthrop. Me.
Dec9,11,12
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11

can all bs brought about. ! frniiy
believe that the result to the State
will be not only more interested citi-
gems In the affairs and probisms Of
the State, but will result In q reduce
ton In the cost OF government or else
q clear understanding of why things
should be a. they are.
Emphasis must be put upon the
undoubted fact that correct account
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11
One OF the Effects Of Re-classfh-
cation

;11ss 1880 $780, s4 1857 1901 s11s s1A47
Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1925-12-11

these things, the more intelligent
will be the attitude OF the people,
toward them.
El Mundo. [volume] (San Juan, P.R.) 1919-1990, 1925-04-29
LAS AUT0REDADES
MILITARES INTERVIEWER

a los importantes oficiales del
Departamento de Justicia que in
vcstigan los pormenores del asesi-
nato del Cano San Antonio, Sc la
agregado dltimamente el Captain
Densmore dc las oficinas del ".Iud
ge Advocate General, quicn Off
ciaimente representa- las autori-
dades militares.
III Captain Densmore ha confe-
renciado ya con los seiiorcs Gay,
Gomez y AIunoz, expresando los
puntos de vista de la comandancia
militar acerca del crimen.
En- la conferencia que celebraran
en- conujnto los oficiales jurfdicos
Y militares antcs menconados. 6s-
tos nos expresaron la completa sa-
tisfacci6n que tenfan, va que prom
to qaedarfa terminaGo el problema
de la jurisdiction, empezandose in
mediatamente desputs el enjuicia-
miento criminal.