1916] OF THE SENATE. 131

is ample proof of the proposition that the methods of making
appropriations now in force are defective.

It will also be noted that the party platform providing for
the Commission limited its choice in determining the responsi-
bility for making the final estimates for submission to the
Legislature, to the Board of Public Works on the one hand,
and to the Governor on the other. We have concluded that this
responsibility should be placed upon the Governor. We have
felt that to make use of the Board of Public Works as a
Budget Commission would have the disadvantage of dissipat-
ing personal responsibility for financial propositions, and
would also run the risk of not securing party responsibility.
For it is by no means certain under the conditions which exist
in the State that the political party to which the Governor
belonged would be in control also of the Board of Public
Works. If such lack of political harmony should exist, the
Commission believe that a budget system based upon the
Board of Public Works would lose much in effectiveness.

The most difficult problem in connection with the formula-
tion of a budget plan which presented itself to the Commis-
sion was the determination of the powers of the Legislature
relative to the estimates to be submitted by the Governor to
the Legislature. It was recognized that the weakness of all
American financial methods, in the Congress of the United
States, as well as in the Legislatures of the separate States,
was to be found in the practice to which all American legis-
lative bodies are addicted of adding either to the amounts
demanded by the administrative departments, or to the items
for which appropriations were asked. Under the Baltimore
City Charter the City Council may reduce but not increase
the estimates adopted by the Board of Estimates. This plan
has been eminently successful.

The Commission feels, however, that a broader latitude
should be given a legislative body in financial matters than
is given the City Council in municipal budget making, pro-
vided the latitude so given cannot be used in such a manner
as to produce a deficit in the State's finances.

In this decision the Commission follows the suggestion of
the Democratic platform that proper provision be made for
emergencies or contingencies.

For these reasons the Commission is of the opinion that
it is advisable to give the Legislature the power to initiate
appropriations for objects for which the Governor has made
no estimates. The Commission feels, however, that it is
necessary to prevent the recurrence of deficits in the finances
of the State, and to fix the responsibility for any derangement