Show V J. J J j Silver liver Sales Pact act Is PIn Planned 5 N L. L Banker Ur Urges Budget Laws Hold Key to Situation A Adams ams Tells Western C. C of C. C URGES CONSOLI CONSOLIDATION D 0 A AT T I 10 0 N Civic Departments Departments' Are Over Over- manne manned He Holds Special to The SPOKANE Wash Dec 5 Five 5 Five h hundred business leaders of the west listened today to Orval W. W Adams vice president and md manager of the Utah State National bank of Salt Lake who addressed the western di division division division di- di vision of the United States chamber of or commerce on the tax lax situation and suggested remedies for existing evils It would be entirely superfluous at ata a gathering of thu this this' character to set forth the fact that we are confronted With a perilous tax situation in this country as well as in the world at large Mr Adams said These con conditions conditions con con- have been burned deeply into our consciousness Our chief concern concern concern con con- cern cern today is how to prescribe and apply a remedy SIGNALS UNHEEDED EDED In the past we have failed serve all aU the warning signals The pr present sent depression is an attempt to bring bringus us back to sanity We Weare are now Jn a moment of economic corre cor- cor J a. a re If U Ifa a n pursues nation a crazy economic economic eco eco- existence it cannot avoid a day of- of reckoning which means a n day of re repentance That same result comes to the small unit If it too Ignores fundamentals Pack aek o 0 of the whole world problem is 15 taxation It Itis is found in the problems problems probe lems of reparations international debts International boundaries military mili tary exploits and even the tariff our research takes Wherever us we have discovered sided lop-sided budgets in the towns in the cities clUes in the counties and nd In inthe the nation We have given ear to the unctuous appeals appeals' to borrow sorrow borrow borrow borrow bond bond bond bond bond and and to postpone the day of payment payment for for that is the cry of the enthusiastic England has has' been living Jiving on its Inheritance Germany has bas been pil- pil lug ing ng up debts to pay for tor debts Russia has reduced its people to a condition of slav of oi a Utopian dream of financial restoration We In America have not yet reached that same sorry pass but even a a. glance at our governmental processes processes- warns processes warns us of the rapidity with which we are rushing to that same destruction NATIONAL DEBT HIGH Our national debt has reached the stupendous figure of The public debt has grown in Amer- Amer lea Ica ca from 52 per capita in 1913 to per capita capitaIn in 1928 In 1913 the taxpayer tax tax- payer ayer paid for taxes out of ot every of his income Today he is paying paying pay- pay ing ng 1150 out of that same Income Continued d on Face Pu Two S. S 5 L BANKER URGES TAX REFORMS Continued from Som P Fate c One In eleven western states there are taxing units Each one can put its own burden upon the taxpayer If U one man can stand at the head of oC a great Industry employing thousands thousands thou thou- sands of men and andis Is able t to todeal deal with all the problems of production transportation transportation trans trans- distribution costs profits and what-not what and can successfully compete with the world who Is there dare say that these taxing units units' cannot cannot cannot can can- not be consolidated and that we cannot cannot cannot can can- not find men able to 00 supervise manage man manS age and direct them with the efficiency efficiency effi effi- clency which characterizes private business The only way Industries have lave been able to survive this present present present pres pres- ent test has lias been by effective consolIdations consolidations consol consol- and mergers This same principle should and must be made to jo apply t to government Let us proceed proceed proceed pro pro- at once t to prepare legislation and to educate the public effect the consolidations and bring government up to date SEES HUGE SAVING I have no hesitancy t to state slate that the costs of operation and maintenance maintenance maintenance nance of our cities counties and school districts can be reduced 25 per percent percent percent cent 1 If It these consolidations are put into effect There Is not a state county municipal municipal municipal mu mu- or school government that cannot be administered and operated ed by a fraction of ot the number of present Some states have budget laws which at least Is a a. gesture In the direction dl di o of system But public officIals officials off I- I dais are both the executive and the legislative branch of government They set up their own budget and then pass upon it If you have not investigated the process of public budgeting you have not not t been Initiated Ini ini- ml- ml into the sacred and devious phase phase- of politics Practically every department adds to Its requisitions annually The They make snake demands as a means of ot effecting a trade with the full ull assurance ance that when the slashing slashing slash slash- ing and trimming will have been completed completed com corn they will still have more money to o spend than they expected and much more than they need Put your finger on this evil and correct It and you ha have ve discovered the opportunity for savings beyond com corn Once the money Is authorized once the budget is passed the taxpayers taxpayers tax tax- payers might Just as well abandon all hope of relief Once a budget Is passed the spending must be supervised Each official should know how much he spends In January February March Marchand Marchand Marchand and so on and how much is left for lor hIm to spend Otherwise an enthusIastic enthusiastic enthus enthus- lastic public official may discover late in the year that there is nothing leftin left leftIn leftin In the sack and then he resorts to dark and devious ways o of continuing his department One of the most popular methods methods' Is to kite con bills con contract on- on tract obligations but put the bills Into the drawer until the beginning of the succeeding year when they are brought out and paid out of the next years year's budget AUDITORS LACKING Every private ate corporation of or any magnitude has Its own auditing staff start Not Mot so In public affairs Too often it is the custom to bring in some glorified to audit the accounts ac accounts accounts ac- ac counts involving the expenditure e of millions of dollars To correct this a law should be passed demanding the audit o of all taxing units at specified regularity but by men who have passed examinations to prove their ability and who are arc certified as public public public pub pub- lic accountants Otherwise so-called so audits become a a. tragedy and a farce I II have attempted here to present tho the ou outstanding factors that go to tomake tomake tomake make up our present extravagant form of ot government An attack upon each one represents the richest op opportunity opportunity op- op for savings as well as for Increased efficiency It Is now simply a a. matter of whether or not we have the courage and the determination to save ourselves ourselves our our- selves from ou ourselves We cannot do It as Individuals It must be done inan Inan in inan an or organized way I If the taxpayers working collectively col col- col- col and with a common common cornmon com corn mon objective will grapple with the problems of taxation our future solvency solvency sol aol vency and preeminence will be bo as as- as A. A C. C Rees Bees of Salt Lake secretary of the Utah Taxpayers Taxpayers' association explained in detail the plan of organization organization or or- and method o of operation o of the association He designated the whole program of ot the association as one of education and enlightenment He presented the ideal organization as one formed on a wide state basis His outline included subdivisions de devoted devoted de de- voted to expenditure control re research research research re- re search department county and local units tax publications budgets legis legis- lation tatIon and a general explanation of the tho functions of the associations association's officers and their necessary qualifications The taxpayers' taxpayers association he said Is a complete answer to the questions How can the tide o of extravagance in public administration be stemmed How c can n the tax dollar be made to do better service |