THE CHAIRMAN: We will next have the pleasure of listening to a paper upon the subject of "The Cleveland Street Railway Situation," which will be read by Mr. W. S. Hayden, President of the Council of Sociology, Cleveland, and Secretary of the Western Reserve Historical Society. [Applause.]

Mr. Hayden's paper is to be found in the Appendix.

THE CHAIRMAN: Before proceeding with the next paper I desire to recognize Mr. Bell, of Milwaukee, who has a resolution which he proposes to offer.

MR. JOSEPH MCC. BELL, Secretary Voters League, Milwaukee, Wis.: The time is almost at hand when the fifteenth annual convention of the League and the third joint meeting of the League with the American Civic Association must take its place in the annals of both organizations as an important past event of pleasant and instructive memory-when the earnest men and women who have again come together for mutual profit (and incidentally for the pleasure of social contact) will disperse to their various homes renewed in vigor and fortified with strengthened ideals for carrying on the work in their chosen fields of civic labors, even though, and perhaps chiefly because, they may agree with the conviction expressed by Dr. Eliot yesterday at the close of a round-table discussion of militant political work, that the movement for municipal improvement is still in the formative stage-" the elementary stage" he said, as shown by the fact that so much purely palliative work was still to be done before we can enter upon an era of really constructive reform.

That the present meeting has been one of great helpfulness to the cause of better governed cities, (this idea carrying with it as Mr. Deming said at the banquet of last evening, almost everything in the nature of physical improvement and development) no one can doubt who has listened to the very practical reviews and suggestions contained in the papers and addresses presented in this hotel during the past three days; who has noted the thoughtful interest and comment of the citizens in general of Cincinnati in attendance upon these meetings; and who has observed the intelligent press reports and comments of the daily proceedings.

A Helpful
Meeting

There is not a city in the country, I take it, which, through delegates who have learned the reciprocal value of these meetings, and large numbers of other citizens who are beginning to realize this value, is not in at least a very receptive frame of mind with regard to the next convention, or perhaps the next or the next, hoping that some day before the work is all done in their localities, and nothing left to reform, the presence and inspiration of these two splendid organizations meeting within its gates may help to make easier the solution of civic problems still unsolved.

The selection of the next convention city is however wisely not decided at the general meeting, being left to the unhampered judgment of the executive committee, and I have observed that the selection by these gentlemen has always been most happy and appropriate. Who, for instance, could quarrel with the excellent selection for the present convention? What could have been more gratifying and satisfactory than the complete and careful arrangements made in this magnificent hotel and in this most interesting city of Cincinnati, for the comfort, convenience and entertainment of delegates by Mr. Pendleton and his committees, the clubs and organizations of the Queen City of Ohio.

From the comments I have heard freely bestowed by the visitors I can assure our hosts that all are alike convinced that the reputation of Cincinnati for tactful hospitality has not suffered but has rather been enhanced by its efforts on this memorable occasion.

Resolutions

In pursuance of these sentiments I would like to submit the following resolutions and move their adoption:

Resolved, That the National Municipal League in acknowledgment of the thoughtful and splendid hospitality accorded to it by the City of Cincinnati on the occasion of its fifteenth annual convention, extends its most appreciative thanks to the forty-two organizations and individual members thereof associated in perfecting the admirable arrangements for our comfort, convenience and entertainment, and especially to Mr. Elliott Hunt Pendleton, the indefatigable chairman of the executive committee. A very large part of the success of the convention has been due to our hosts and hostesses, because of the thoughtful care with which every detail of the entertainment was arranged; and from the very considerable attendance by the citizens of Cincinnati generally, upon the sessions of the convention, the League has derived great satisfaction and received a further earnest of the growing esteem in which its efforts are held by the public and of the increasing co-operation which it may expect in these efforts.

Resolved also, That acknowledgment is due and gratefully made to the various clubs which courteously extended the privileges of their homes to the delegates; to the management of the Hotel Sinton for the uniform excellence of its service; to the American Telephone and Telegraph Company for its generous offer of gratuitous long-distance service to delegates; and to the press of Cincinnati for its painstaking, extensive and intelligent reports of the proceedings and its appreciative editorial comment. Resolved further, That these resolutions be spread upon the records of the League.

The question being taken on the adoption of the foregoing resolutions, they were carried unanimously, by a rising vote.

THE CHAIRMAN: We will next have the pleasure of listening to a paper

on a most important subject, that of "Municipal Budgets and Expenditures." I have the pleasure of introducing Hon. L. G. Powers, of the Bureau of the Census, Washington, D. C. [Applause.]

HON. L. G. POWERS, Washington, D. C.: I have had the honor of addressing the conventions of this body upon several occasions upon the subject of uniform accounts and reports. The logical outcome of the movement inaugurated by this League for uniform accounts and reports will never be realized until these are accompanied by uniform budgets. Hence the next logical proposition before this conference is that of uniform municipal budgets.

Dr. Powers' paper on “Municipal Budgets and Expenditures" is printed in the Appendix.

THE CHAIRMAN: This is indeed an important question, especially as it relates to what is being done in the District of Columbia. This will be better understood after you have heard the next paper, by Mr. Alonzo Tweedale, Auditor of the District of Columbia, and President of the National Association of Comptrollers and Accounting Officers.

For Mr. Tweedale's paper see the Appendix.

MR. HARVEY S. CHASE, Boston, Mass.: The Executive Committee at its meeting on Monday discussed a resolution pertaining to the question of recommending to Congress the passing of appropriations for the city of Washington on lines recommended by the Auditor and Commissioner of the District. For ten years we have been working in this National Municipal League to establish uniform schedules and reports from municipalities throughout the country, and the progress has been very rapid in the last few years, although very slow in the first period. The cumulative effect of all these years of effort is surprising, as shown by the way in which states and cities are coming into line. Now is the time for the establishment in Washington of what we have looked forward to for some years back. This seems to be the psychological moment when a model budget and an appropriation by-law, and all that pertains thereto, can be achieved. Therefore the Executive Committee recommends the adoption of the following resolutions, and in behalf of the Executive Committee I move their adoption, viz.:

Resolved, That the National Municipal League recommend the preparation by our cities of annual budgets which shall set forth (1) detailed estimates of all proposed expenditures, including those for meeting the cost of buildings and other permanent improvements, as well as those for meeting current expenses; (2) detailed estimates of all expected revenues, and the amount that must be realized from loans to meet, with the expected revenues, the estimated expenditures.

Resolved further, That in the preparation of budgets, all statements of

Resolution

re Budgets

revenue shall be given under common heads applicable to all cities, and that all statements of proposed expenditures shall separate those for expenses from those for permanent improvements and other outlays, and that both expenses and outlays shall be classified and presented under heads corresponding to those which have been hitherto recommended by the National Municipal League for use in the preparation of uniform municipal reports.

Resolved, That the National Municipal League hereby expresses its appreciation of the efforts of the Auditor and the Commissioners of the District of Columbia to induce Congress to arrange and classify the appropriations for the District of Columbia according to functional activities, so that the appropriation bill will conform as closely as practicable to the scheme for classifying municipal expenditures hitherto recommended by this League, and by a large number of other American civic organizations.

Resolved further, That this League respectfully requests Congress to pass the appropriations for the District of Columbia in such form that appropriation bills and published reports of our national capital may be made desirable models for all the cities of the nation.

Be it resolved further, That the Secretary of this League be instructed to transmit a copy of these resolutions to the clerk of the Appropriations Committee of the United States House of Representatives and to the clerk of the Finance Committee of the United States Senate.

The question being taken on the adoption of the foregoing resolutions, the same carried unanimously.

THE SECRETARY: I have a very interesting letter from Mr. H. D. W. English, President of the Pittsburgh Civic Commission, and a member of our Executive Committee outlining the work which that body is doing in Pittsburgh:

The vote of the citizens giving to Pittsburgh, one of the most comprehensive bond issues, and the request of the Mayor that the Civic Commission, appointed by Mayor Guthrie, supervise Pittsburgh Civic the expenditure of the money so voted, are signiCommission ficant points in Pittsburgh's present attitude toward civic advance. This bond issue is in part Pittsburgh's reply to the Pittsburgh Survey, which as you know was presented at the last convention of the N. M. L. in our city. The survey was drastic and it took courage to make it and to give publicity to it. I can recommend no better way to awaken the civic consciousness of our American cities than the definite knowledge thus gained of how bad they are. Pittsburgh was selected because this city had more problems, which were the problems of every American city, rather than because it was the worst, as the other American cities through their press would have people believe.

I feel sure but few American cities can have the same drastic social survey made and continue to point the finger of scorn at Pittsburgh. However, that is no answer nor does it condone our unrighteousness. The thing to do is just what Pittsburgh with her usual grit is doing, viz., going to work to better social conditions. A bond issue which includes the following items seems to be a partial answer:

New tuberculosis hospital.

New playgrounds.

Equipment for recreation centers in our parks.

Filtration for the North Side to complete the entire city.

New dry and wet garbage incineration plants.

New sewers with a view of an entire sewage disposal system later. New Boulevard in the small homes or working men's residence section. Removal of the hump and widening of streets to enable better streetcar service.

The total expenditure is $6,775,000. In addition the Pittsburgh Civic Commission were requested by the Mayor, through its Committee on Municipal Research and Efficiency, to supervise the expenditure.

That no mistakes may be made, the Commission has engaged three of the leading engineers of the country to lay out a program for these and other great improvements. Bion J. Arnold of Chicago, the great railroad (steam and traction) expert, John R. Freeman of Providence, R. I., the great hydraulic engineer and Frederick Law Olmstead of Boston, the noted landscape architect on streets and town planning. Their counsel and reports will be at the disposal of the city administration and the Civic Commission. The engineers are being paid from the funds of the Civic Commission.

You will be gratified to know that this answer of our people to the call of the survey for better conditions in addition to the program, which has been authorized by the Civic Commission through its fourteen standing Committees and one hundred leading citizens, has at last reached other cities, and the press has already changed its attitude from pointing the finger of scorn to that of praise, and calling on the citizens of their several cities to copy the program of this much abused Pittsburgh. And were it not for hurting the cause of civic betterment, I could give you the names of many of our leading American cities who have sent representatives to Pittsburgh to get at first hand the comprehensive program laid out and our method of ward organization for civic advance.

Believe me this is not written egotistically, but in deep humility. We have been scourged by many of the cities which will be represented in your convention. My advice is that they go home and begin with finding out how bad they are before they begin to build anew. Three good things will be thus accomplished. First: The proper sense of humility which comes from humiliated pride. Second: The presentation of real conditions, so that they can build anew with knowledge. Third: An awaken