additional. Subject to removal by county court. Vacancy filled by same. Assessor appoints as many deputies as he deems necessary, to be paid out of his fees. Montana Elected for two years; allowed not to exceed two deputies. Salary varies as to classes of counties, from $1,000 to $3,000 per year. Deputy assessor receives not to exceed $1,200 per annum. Nebraska Elected for four years. Salary varies according to population. Counties of 5,000 or less, $250, up to those of 100,000 or more, $2,400. Removable by state board of equalization and assessment. Vacancy filled by county board. Assessor not eligible for two terms. Office may be abolished by vote of people. Precinct or township assessor elected for term of two years. Failure to perform duty punishable by a fine from $20 to $100. Nevada Elected for two years. Salary fixed by county commissioners. They may also authorize assessor to appoint one or more deputies at $5.00 per day. Neglect of duty may be punished by fine not exceeding $500. New Mexico Elected for two years. Salary, 4% of money collected on assessment. Removal upon conviction by judge of district court. Vacancy filled by board of county commissioners. With the consent and approval of the board of county commissioners, deputies may be appointed by the county assessor. Oregon Elected for four years: Salary fixed for counties by statute, ranging from $1,000 to $3,000. Neglect of duty punishable by removal from office. South Dakota In certain counties, elected for two years. Salary $4 per day. Population of 20,000 or more, not to exceed $1,750., Paid by state. Tennessee Elected for four years. Salary, population of 60,000 to 120,000, $2,500; over 120,000, $4,000; in other counties, fixed by county court within certain limits. Texas Elected for two years. Salary, 5c for each $100 of first $2,000,000, 214c for on up to $5,000,000, and balance 1.7c. Five cents for each poll. State pays poll and half of other; county balance. Assessor may appoint deputies. Utah Elected for two years. Salary fixed by board of county commissioners, not to exceed sum varying according to classes, from $300 to $1,800. Paid monthly. Assessor may appoint deputies. Virginia Appointed by circuit courts for five years. Salary, $2 per day. Removable by court of appointment. Washington Elected for two years. Salary varies with class of county, from $2,200 for 1st class, to $1,200 for 8th class; below 8th class, $5 per day. Assessor required to attend annual conference for instruction. Actual expenses paid. West Virginia Elected for four years. Salary, $30 per each 100 voters for first 3,000, $25 per each 100 up to 3,000 more, etc.; not to exceed $2,100 nor be under $1,000. Assessor cannot serve two terms in succession. Wisconsin Assessors of income, with supervisory powers over all assessment, are appointed by the tax commission for a term of three years. They are removable by the tax commission. By and with the consent of the tax commission, they may appoint deputies. Salaries fixed by the tax commission; but together with expenses, must not exceed 5c for every $1,000 of the valuation of all property. Assessors of income meet annually with the tax commission. Wyoming Elected for two years. Salary, varying by classes from $800 to $1,500. CHAPTER X. UNIFORM ACCOUNTING. NECESSITY FOR UNIFORM ACCOUNTING. In the field of government one of the most significant facts to be noted is the rapidly expanding functions of governmentlocal, state and national. Functions, which, a few years ago, were either neglected or performed by private agencies have more and more been assumed as legitimate activities of the various units of municipal authority. This broadening of the activities of the collective units has only been made possible by increased budgets. to provide for the expense of carrying on the service. With the increase in the expenditure of monies in the public service has come an increased demand for strict accountability. If the expenditures on behalf of the government twenty-five years ago were worthy of the interest and watchfull attention of citizens certainly the expenditures in the various branches of governmental activity today are matters to challenge not merely the interest of the citizens, but to command their serious attention. A prerequisite to any intelligent consideration of the cost of government is a system of accounting that will enable the observer to determine, with a degree of accuracy, the actual cost. of every item of service performed by a governing body. The need of more uniform methods of accounting has come to be recog nized and has been met in several of the states by ample legislative provisions authorizing systems of accounting to be instituted which will make possible the determination of costs and the making of comparisons between municipalities performing like funetions, both under similar and different circumstances. Not only has this need been provided for in some of the states, but the cansus bureau of the Federal Department of Commerce and Labor has undertaken in a limited way to compile statistics which will disclose costs of government based upon financial reports obtained from cities having a population of more than 30,000. In fact the need of uniform accounts, reports and examinations is now so well recognized that argument devoted to its advocacy seems unnecessary. REQUISITES OF A GOOD ACCOUNTING SYSTEM. To serve the purposes, which require to be served in our own state, a system should be devised which would provide for the following: (1) Classification of all sources of income, which would be uniform as to every institution and branch of local government of the same class. (2) Classification of all objects of expenditure, which should be uniform as to every institution and every branch of local government of the same class. (3) The installation of a system under state authority after the same has been carefully worked out, regard being had to economy in the matter of printing supplies and the use of supplies already printed. (4) Examinations made under the direction of state authority at the expense of the municipality or institution, as often as is necessary to insure fidelity in the public offices and a proper use of the methods prescribed. (5) Reports for statistical purposes, the same to be given reasonable publicity. It is not contended that North Dakota has a particularly vicious accounting system, but it is a fact known to all, who are at all familiar with methods of keeping accounts in institutions, counties and municipalities, that there is much room for improvement and that a uniform system is much to be preferred over a system that leaves each unit of government more or less free in the matter of accounting methods. When a uniform system could be provided at the same cost, or smaller cost, there is no justification for haphazard methods. NORTH DAKOTA LAWS ON THE SUBJECT OF It will be seen from the following statutory provisions that the legislature has already attempted to make provision for uniform accounting. STATE AUDITOR. Rev. Code 1905, Section 107. (Transmit Forms and Instructions to Auditors.) He, (the state auditor) shall from time to time prepare and transmit to the county auditor of each county such general forms and instructions in conformity with the laws in force, as, in his opinion, may be necessary to secure uniformity in levying, charging, collecting and accounting for the public revenue; and assessors and treasurers shall observe such forms and instructions. (R. C. 1899, 104.) PUBLIC EXAMINER. Rev. Code 1905. Section 142. (Duty to Supervise Accounts of Public Institutions.) It shall be the duty of the state examiner to assume and exercise constant supervision over the books and financial accounts of the several public, educational, charitable, and penal and reformatory institutions belonging to the state; to prescribe and enforce correct methods of keeping financial accounts of the state institutions by himself or duly appointed deputy, and instruct the proper officer thereof in the due performance of his duty concerning the same; to examine the books and accounts of all public institutions under the control of the state, and of all private institutions with which the state has any dealing, so far only as the same relates to such dealing, once in six months. (1893, ch. 95, 3; R. C. 1899, 138.) Rev. Code 1905. Section 143. (Additional Duties.) It shall be his, (the public examiner's) duty to order and enforce a correct and, as far as practical, uniform system of bookkeeping by state and county treasurers and auditors so as to afford a suitable check upon their mutual actions and insure a thorough supervision and the safety of the state and county funds. He shall have full authority to expose false and erroneous systems of accounting, and when necessary instruct or cause to be instructed the state and county officers in the proper mode of keeping the accounts. It shall be the duty of the state examiner to ascertain the character and financial standing of all present and proposed bondsmen of state and county officers. He shall require county treasurers as often as he shall deem necessary to make verified statements of thir accounts, and he shall personally, or by deputy, visit said offices without previous notice to such treasurers, at irregular periods, of at least once a year, or when requested by any board of county commissioners and make a thorough examination of the books, accounts and vouchers of such officers, ascertaining in detail the various items of receipts and expenditures; and it shall be his duty to inspect and verify the character and amounts of any and all assets and securities held by said officers on public account, and to ascertain the character and amount of any commissions, percentages or charges for services exacted by such officer without warrant of law. He shall report to the attorney general the refusal or neglect of any state or county officer to obey his instructions, and it shall be the duty |