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the beneficiaries of the system. Desirable as justice in taxation unquestionably is, the provident use of public funds is equally desirable and offers opportunity to decrease the share that every taxpayer must pay by decreasing the total amount required. Those who study taxation systems can never reach the best results until they study with equal care systems of accounting showing the purposes for which, and the thrift with which public money is used, from whatever source derived. This course is urgently recommended to every organization having a committee on taxation. Such committees are composed of active, earnest business men, who thoroughly understand and appreciate the importance of correct accounting in the many business enterprises with which they are connected. The only way in which they can manage their business affairs is by having correct statements of details laid before them whenever they require. The same methods must be used in public affairs if they are to be providently managed.

CIVIC PRIDE IN FORT DODGE.

Respect for property rights grows with the growth of the healthfulness, beauty and prosperity of any city. Cleanliness, good order, beauty, everywhere apparent in a city, will exercise a silent influence over the evil-disposed that will make them better, while it restrains their evil conduct. This is a gain sufficient in itself to inspire every effort that has or can be

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made to make cities as comfortable and as beautiful as possible for those who live within them.

What can appeal more strongly to civic pride than the work of the improvement societies described in an editorial in the Fort Dodge Messenger? In what way can work be done for improving city government that will be more effective than the work being done by these improvement societies? They are not composed of politicians. These workers have no thought of politics, but in the degree of their success in making their city healthful, beautiful and prosperous will they succeed in making it impossible for an inefficient, corrupt and immoral administration of the city's affairs to exist among them.

We know nothing but good of the people of Fort Dodge. There will never be anything else to know about them if their improvement society keeps up its enthusiasm and good work.

HOW CAN MUNICIPAL GOVERNMENTS BE

IMPROVED?

One becomes a crank when he has but one remedy for all ills. We have become a crank. We believe a uniform system for all public accounts, prescribed and audited by authority of the state, is a fundamental condition for honest, intelligent, economical government. We believe this condition must be created in every state before its municipal, township, county and

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state governments can be an efficient means for promoting the welfare of the people.

We do not urge this because we think the people are suffering from dishonest officials. We believe as a class men in public offices, from lowest to highest, are as honest as the same number of men found anywhere. But city officials have no training to fit them for their duties as men are fitted in business life for the positions they hold. They are taken away from the business for which they have fitted themselves and placed in positions of great responsibility without any supervising experience to guide them. This is just the kind of experience that the state will supply when it assumes control of the accounting and auditing systems of public offices. The people are suffering from honest incompetence in office much more than from dishonesty.

When public accounts are properly kept and public reports are properly audited and edited it will be possible for honest and competent men to become expert administrators and to prove their ability by their records. All administrative offices, from janitor to mayor, should be regarded by the people as positions. requiring the services of experts, just as every large business organization depends for success upon the ability and integrity of a corps of departmental managers and skilled employes.

The article in Municipal Engineering, calling for the "improvement of municipal methods," should go

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far toward rousing a general interest in our remedya uniform system of public accounting, prescribed and audited by state authority. Which state will be the first to try this remedy?

EXPENSIVE CITY GOVERNMENTS.

Two articles, "New York is the World's Costliest City" and "Money Wasted on Cedar Blocks," furnish food for thought to those who study city governments from their ethical or their business sides. No one can so study the problem closely without discovering that the fundamental weakness in the existing system is in the lack of sound business methods and proper supervision by means of which correct data can always be made available to stimulate and guide public opinion. We have recently witnessed great efforts put forth by an association of educators to compel certain tax dodgers, so claimed, to pay taxes. If we are rightly informed, the initial inducement which caused them to make this effort was to get more money into the city treasury, in order that their salaries might be adjusted. This movement was unwise, not in the sense that taxpayers should not pay their lawful dues, but because no treasury can be filled when the means of outgo are in excess of income. If all the money paid into the city treasury were properly expended, as it would be under the administration of a uniform system of public accounting, prescribed and audited by the state, the saving so effected, in comparison with existing conditions,

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would be vastly greater than the entire amount of taxes these educators claim should be paid, and the efficiency of the city government would be correspondingly improved. If the energy expended to compel corporations to pay taxes were expended in the direction of improving the business administration of the city government success would be achieved and the educators would have the salaries they claimed.

MUNICIPAL PROGRAM.

I. To secure efficient government for every village and city by a general law providing for their uniform organization under municipal constitutions of their own adoption.

2. To establish by general law a merit system which will enable every public employe to retain his position, and to win promotion by virtue of his service record, to the exclusion of all other influences.

3. To induce efficiency and economy by providing a uniform system of accounting and auditing, and the publication of comparative municipal statistics.

4. To prohibit public mortgages on private property for the purpose of owning and operating any public service industry, by providing that bonds authorized for such purpose shall be secured only by a mortgage on a lease of the municipal right of way, the property acquired, and the revenue derived from the industry.

5. To prevent deficiencies caused by the ownership and operation of public service industries by providing