REPORT OF THE COMPTROLLER OF THE TREASURY ix

cost the people, just as a manufacturer or business man must
base his success upon determining the cost of his product cr his
organization. If we could replace uncertain and inaccurate
methods with certainty and accuracy in transacting the public
business, the great question afterwards would be capability in
public service, and if you can place capable men in the important
positions of State government, it follows that every department
of the government will, in the course of a reasonable time, be
brought up to the highest standard of efficiency and economy.
The table which I have attached marked "M," "Annalysis Costs
of Government,'' I hope, may be found of great value and of
much interest to those who give the cost of government study and
attention, and that this initial effort may be the means of stimu-
lating others to greater activity in this particular field, and if a;
number of persons can be interested in the plan, it will mean suc-
cess in the near future, and will be the means of rendering a
service of permanent value to those who study the cost of gov-
ernment.

THERE SHOULD BE NO BOND ISSUES.

During the war period, the resources of the people of this
country will be taxed to their utmost. It is a time of sacrifice, a
time when all matters that can be deferred should be deferred,
and our greatest and most effective aid should be.given to the
successful prosecution of the war in which we are engaged. To
do this, we should avoid all internal improvements of every kind
which can reasonably be deferred. We should avoid expendi-
tures of every kind except those actually necessary and impera-
tive. For that reason, 1 would respectfully suggest that there be
no bond issues until, after peace has been declared. There has.
been an authorized expenditure of $1,000,000 made by the Special
Session in June, 1917. The amount expended from this appro-
priation is $500,000.00. It will be necessary to meet this either
by a direct tax levy or a bond issue to replace the bonds which
were temporarily issued. In my reference to bonds above, I did
not refer to this issue, as the same is an obligation already as-
sumed, and must be met as the wisdom of your Honorable Body
suggests, but in speaking of bond issues, I have in mind the issu-
ing of any bonds for further public improvements or buildings
of any kind.

There are certain important things to be done. For instance,
the great roads system of the State must be kept in thorough re-