Evening star. [volume] (Washington, D.C.) 1854-1972, 1936-06-22

was so drastic is would have ruined
every political subdivision in Kansas.
1t brought the desired result. A
howl went up from one end Of the
State to the other as the county COM
missioners, mayors. school board heads
and others crowded into ALI Landon's
office. The law was unthinkable!
But why? What was their condi-
ton? How could their counties or
towns or school districts be put into
a sound condition? How could the
counties meet their relief obligations?
Let's have the factS-every one OF
them. 1t was field day for probing
ouestions-the Landon method.
Over so Towns Bankrupt.
Appalling facts came out. Accord
ing to RailsbackS estimate, more than
so towns in Kansas, including many
county seats, were bankrupt and didn't
know it. A little third class town on
the Oklahoma line in boom had
issued $4,000 in bonds, more than
the total value of all the property in
town. Many counties had been &C
cumulating huge debt for years
through the issuance of warrants.
There were cases Of warrants that
had been issued to political friends
with no intention Of paying the prin-
cipal. They drew 6 per cent interest.
When All Landon laid the facts
on the table in non-partiSan re-
quest for opinions, the fundamental
principles received the support Of the
leaders OF both houses and both
parties. This was the handspring of
a program that completely controlled
the spending, borrowing. tax levying
and financial administration of IL 900
governmental subdivisions in Kansas.
all the way down to the school dis
trictS. The tax limitation law said
specifically they couldn't spend money
unless they had the cash on the line
More than 10000 officials, mayors,
county commissioners, councilmen and
others were going under its rule.
The point of the Landon financial
plan was not that 1t was all new, but
that he rounded up complete pro-
gram that was workable. they had
plenty of safety valves but no loop
holes. Only the cash basis law was
new. The accompanying tax limita-
ton law embodied principles in use
in other States which had been pro-
posed by the Woodring administra-
ton as a constitutional amendment,
a rigid type of control that Landon
believed could not work at all without
being ruinous.
Legislation in Four Parts.
The balancing of the State budget
was largely result of methods used
in all the departments. The legisla-
ton controlling the subdivisions is
in four parts, briefly stated. The
cash basis law simply made it unlaw-
full for the cities, towns, counties,
townships and school districts to go
further into debt except under con-
ditions and by methods carefully
specified, and required a general
house cleaning and funding of old
debts.
The tax limitation law limited the
amount any of the local governing
bodies could levy for all purposes and
any specific purpose, with a reason
able amount of latitude left to the
local officials. The budget law, passed
in the previous administration, was
reorganized to fit the new situation.
1t required each county, city. school
district, etc, to draw the budget care
fully and publish it along with the
budget for the previous year and pro-
posals for the coming year to let the
taxpayers see the whole picture. 1t
required public hearings. A uniform
accounting act, passed in 1885. COM
pleted the program by providing
standardized accounting methods.
The laws went into effect in the
depth of the depression when counties,
under the mandate of the State con-
stitution, were undertaking their share
of the relief load All of Kansas was
swept by crop failures and 1884 was
the year of the greatest drought in
the history of the State. In that
period. only 479 appeals for permis-
sion to exceed tax limitations were
made, and only 456 allowed, or about
4 per cent of the II 900 cities, towns,
counties, townships and school dis
tricts. The explosion was not as
bad as expected. In the trial two
year period, opposition dwindled to
practically nothing.
Consultations Speeded.
In the schools the law was respon-
sible, in some instances, for efficient
methods in keeping with modern times.
II forced some rural schools to look