?F i-jYf n.7vv iwi " - 'i? j; TVTi5f-ITTWB TMPiBHnBaBiBr1:i'7rMBpiHiHHH MinilmiraMlH W;SP -?r- ;y F V F " IB rt it vKl u if IK '(M I' M ill t Js ?" iw "t J i, if tt In 4 M B t u I WK u s ; V &.V. ,!, 1 Ifcltt1 $. h 1 i r .', -, avf'. i,em' &lE: EVENING PUBLIC LEDGERPHILADELPHIA, THURSDAY AUGUST 24, 1922 A LIFE OF SERVICE KataMUhed 18114 "Mortgages" and "Kelsky" are arnonymeua. Te think et mott mett gairea is le think of Kelkr. Abe Kelsky & Ce., Inc. N. W. COIl. DTlt & WALNUT SB. i DIVE INTO CREEK BUSMAN'S NECK raaaraijaiaiaaiaisiaiaiaiaiaiajsisiaia LOOK I at our . ADDING MACHINES before you buy All Makes, Lewest Prices COLLINS, 831 Chestnut St. fliene! Walnut 3ITJ frgiSJSiasiSISISJSIjaaSHa'SJaO'j'i James Sardew, W. J. and S. R. R. Fireman, Net Ex pected te Live LEAPED FROM BRIDGE triplicate remain In the Trcnnury De partment and placed In a permanent tile. "Third. The deposit Blips prepared by the Treasury Department should, In addition te the Information new con tained thereon, bear the registry or of ficial receipt number, thus permitting a ready comparison of the Individual de posits with the recorded receipts. "In the preparation of the deposit slips It has been the pinctlce heretofore te copy them In n copy book. This should be discontinued and Instead two enrben copies made en the typewriter when tins original Is written. The extra copy can be transmitted te the Auditor Uciicrnl'H Department and the ether copy retained in the Treasury Depart ment, thus eliminating the duplicate copy book. The copies should be per manently pretrial, "This procedure, we believe, will re sult In a mere nccurate control ever the funds of the Treasury Department, net only by the State Treasurer, but by the Auditor General as well, and nil (ecrecy with respect te, and tempta tion te JiiKgle with, undopeslted receipts minimized. "As stated In this report, the greater portion of the revenue, by the Com monwealth Is from corporation taxes. I'nder tlnj piescnt method of bookkeep ing there are two sets of corporation 'iiger, olio set used by the Auditor f.fttiprnl nml tl.ti .it).... l. .1... Ulnln 1. i.. mh- .Milt:. iij I1IU tn.ii. iii'iiMirrr, jiein n'ts nit' for all m 1 tents and purposes identical. In these Katherlnx Mnxhnm. thirteen years . Icilgers each coriieratlon found te ewe old. ."U7 Verth Tenth street, and her a tax te the Commonwealth Is charged tiftcon-Trnr-eld xlslter, Cecelia llean, for the amount and when paid Is cred cred ef Kei'bllne, N. J., went out yesterday i Ited. The ame operation Is performed te de" Camden en $10 of Mrs. Max- j en both sets of ledgers. There are a ham's rr.enej. large number of accounts In these A detectnV found the two girls wan- ' ledgers, an approximate estlmnte of derlng the streets, with nothing left of , " "Icli would run 00,000 accounts, the $10. but memeres of much ce cream. . 0lcr ,.1as IV,llllfd 0lt .nunes and new clothes. ,, ., . , . , , 1 The girls were debating whether te .. N" "tlni; rontrel is mil ever n . ... . . . Inn iHtriinrfil Inn liiilif.ii'a lie i iiT.it. .-,n zn notne nnd "face tln music or visit ,,; , " , ' ' ' . ' . .. a few relatives when the detective pe- be "M imiii.-il ptTledlcallj the unpaid litelv told them te take the former '";" 'erdejl therein or the clerical runi-dc ! neciiracy of the postings, such ns Is ! tluiie in hanks with respect te the tial ,. . , iiKrp., nrr nlannlnir for a niiclng of the personal accounts. This - " bis: celebration September 14 te observe I lBt-'K control could be very easily milll IIIIIIIIIIMIIIIimmili the Signing of the mandate giving i remedied by the Installation e n slm- iv ji'Ktiii'r, in wiiiru inu cuurpcH iiuni TYPEWRITERC lLateMedels-J Special Summer Redaction ei-ivr.u no. e m HKMIM1TON ). JO S0 ltOlAL NO. 10140 I.. C. "MITT! NO. s ln CMirnwnnn no. a sis Xhoreu:hlr Rebuilt Jnt Like Ne 10-Dir Free Trial 1-Year Geirastr Phene u new Walnut 5873-74 1005 CHESTNUT ST. BUNDY TYPEWRITER CO. .Tnrues Sardew, twcntr-one years old. a fireman of the West Jersey and 1 Seashore Kallread, broke his neck last night while diving in a smell creek nrar Wlnlew Junction, twenty-six jmiles south of Camden. He Is In the Homeopathic Hospital, Camden, and Is net expected te live. , In cempnnv with several friends. i Sardew went In swimming last evening about 7 o'clock. One of the fents at tempted by nearly all the swimmers wns te dive off n high bridge at the i reck. White making the Inst of sev rral dives Sardew struck an object be- ueath the surfnee of the water. Palestine te the Jews, S Hepresentatives of Jewish ergantra- tlens are members of n committee In E charge of the csdebratien. There will . be a parade In the afternoon and nn entertainment and luncheon In the eve- inlng at the 1. M. II. A. auditorium. I Dr. Meyer Segal is chairman of the . ?mra1 enmmlttxe. Merer Wesnel Is - Our Leather Goods Depart- ' chairman of the committee which will 5 nf nfTnrq mnnv srjccial bar- arrange the parade. August Sale of Leather Goods gains includinR thi3 E c lt-tnch renulne henrded leather. brown, full-cut gentlemen's travel. State Budget Plan , Urged by Experts CmtlnnM from Pure On I as high as 60,000 accounts and for a . new system of audit control. I Eight criticisms are made In discus sion of this latter item, one being "the lack of the basic element of any flnan rinl scheme." The -State financial bts- E i tem Is declared "faulty and obsolete,." I Experts Make Sngjesttena P In bag a j:e -alue, 1 C In summarizing their tiniltngi, g. at P1I , expert acceuntnnts said S Alt Tiny J ln. r.MMM A't uuye, uuVuVc the & Fleer Lamps Reduced 904-906 Chestnut Street 8t at loners, Printers, Engravsri nintiifiiiiiiiiiiiiiiiitiiiiiiiiiiiiiiittiifiiTx r- dKpTi TTaer .Sli 20 REDUCTION ON ALL ODD Fitted Suit Cases Ladies' Hand Bags Traveling Bags Wardrobe Trunks esr in. xntcnANimrB masked WITH ORKEV TAOS m& jCHISTNl SJ Next te Ktlthfa TAswfra Net a Laxative Kwjel U K Iobr!eant-e U medicine) or JaxatltB -we. tcannet Rrlp. (When you are fcertlpted, set eneurh of Nature's Imbricating liquid Is pro pre diced in Die bowel te keep the feed waste) soft and ''laqying, pocters prescribe Nujel because U mctm like this natural lubricant and thus replaces it. Try it to day. f A LUBRICANT-HOT A LAXATIVE EXCURSION TO WiljiamspertA-00 Wtit Milten, Montjeaiery, w Meney or MontenriTill. Sunbury $0.75 Lewisburg O Sunday, Aug.27 Bpclnl train Ittrn Tl.adlna Ter minal 11.01 I. M. (.standard Tim.). 11,01 A. M. (D.ylliht Tim). Saturday Mldnlaht, teniilns nt Columbia Av, ituntlnitlen Ht , Mantyunk, Conirio Cenirio Conirie btn and Norrlmewn (U.Kalb tit.). Icb.t may Ni purchased prier te ft of excursion. Cen.ult Aienta, fr llim fidtlphla A Readlns Railway aj gw HaSSyBSyB rmXmTM I l rl JCIA9JUK1 $ij(AH: ,v.L "In this part of our report, as a re sult of our examination of the books, records and accounts of the Treasury Department and study of the relations which thore records bear te the Audi tor General's Department, we malte certain specific recommendations, both corrective and constructive, which In our opinion will promote greater effi ciency and protect net only the Cem menwealth as a whole, but also the fiscal officers responsible for the proper collection and handling of funds. The method of boekkeeDlnsr as new followed In the Treasury Department la neither In accordance with the best accounting practice nor comparable te the modern methods new found In sev eral of the municipalities In this Com monwealth. "The system of bookkeeping followed has certain Inherent faults and weak nese. some of which can best be rem edied by statutory previsions, but most uj. tvmiii tun ire fuetiru wuueui me B1U of the Legislature. "The matters te be remedied fall into , I at least two clawen: I I "First Internal Check At preifnt ' the records of the Treasury Department are net controlled or subject te auto- ( matlc audit daily, weekly or for anv ether definite period, except thut of a mathematical check en official receipts issued. "Second Audit Control The control ' ever the records of the Treasury De partment that the Allillrnr ftan.r.l I should have from an accounting point of view Is lacking, particularly with I respect te the cash receipts of the Cem- ' menwealth. "Internal Check A brief description of the method new followed in record ing cash receipts Is as follews: Ter all t fund rerened an official receipt Is Is sued either en the day received or pre sumably within a day or two follow ing, depending upon the volume of work KOlng through fh office. .Net until said ut-eipts arc issued are the funds se re reived considered as actually having been received. Between the date of actual ceipr and the dute of the is. sunncc et said official receipt, no definite , control thereof has been maintained or official record kept. Apparently the in formation with respeit te tuch unre-I corded receipts Is within the knowledge .SSJ en" r Pllly two persons. ' "The Auditor General has been ad- i vlMd only as te tb amount of official receipts Issued and countersigned bv his representative, while at times n , large amount of unrecorded receipts has been en hand. i Ne Adequate Kecerfl Kept I 'Ne records have been kept te show i estimates ns te funds te he received ' from the various county officers and I the approximate date, as well as any ' ether revenue which could have been I estimated or accrued In advance of I receipt. "We believe the suggested changes can b applied te the present method I of bookkeeping In the TrciiMiry Depart- . ment without much difficultv. "First. All funds received In the Treasury Department shall Immediately be registered and gtten a registry num- ' ber. Thlr record can be verv aimnia and brief, the purpose of which will ' reived, each group or Item for which n receipt la te be Issued, and from there en serve as a control of the same, j Frem this time until the official receipt Is issued the registry number will be I the designation by which it can he truced The handling of the registers ' should be the function of n person who i deej net sign the official receipts or d"- , peHlt the funda. The registry number should also hi the canm number ns the i official receipt will bnr. "Sei-ond. With rcxpert te the official receipts, we recommend the discontin uance of thu present form, because after Ihsunncn no ether record thereof j is kept except a stub, which may or may net be sclf-eplaiintiiry. An official , receipt should be se designed us te make I duplication theref verv difficult. 'I'hev i I should, of course, be numbered In se. ' iiuence, said number te be printed by I the engruters. livery receipt should Iiime n counterfoil from which the orig erig I i mi I must he detached and ulse a tripli cate. tluiH doing away with the stubn. I "The reivlpt should be se designed os le make It pobbible for the filling In uiereer en tne pin point typewriter new used for the issuunrc of checks. In addi tion te thlH, the form ieuIiI be provided with another safeguard siicli as u pro pre tpctlvu device, by which the uineunt for which the receipt is Issued can be stamp ed with n machine, making it absolutely unalterable. The erlgiwal receipt would ao.je me. najrc, me lii)pltcutc tra be eccrued as the various accounts nre charged for taxes, together with the resettlements of cancellations of for mer assessments. The collections re corded In the cash book would be cred ited te the controlling account. "Th administration of the affairs of the Commonwealth falls Inte three distinct units, namely, executive, legis lative and ndmlnlstretlve. The duties of the State Treasurer and these of the Auditor General nre administrative. The whole financial scheme of the Com monwealth for a legislative period is nffected by the operations of all three divisions referred te above. The value of any financial plan te the Common wealth depends entirely upon the foun dation upon which same Is based. Seme of the weaknesses usually apparent in financiel plans of public bodies, which are partly applicable te that of the Commonwealth of Pennsylvania and which may b remedied by the adep- I tien of a budget system are as fol fel fol eows: I '"Jiie lac or unity ana centrauza- fi,i n, ii,i.. .,i t-.h.i- - tien in the preparation of the annual or crnment" : biennial financial program. , 'The great problem of popular gev- "The lack of co-epcratlon of the ernment en its practical side Is te "re heads of the departments in analyr.lng' nte machinery by which these for whom and explaining their requests for the government is can led en, and who expenditure of funds te the legislative should control and direct the govern gevern govern bedles, in that their requests are net ment in n large way, shall be advised nccempanled by sufficient details such of the facts, aud upon these facts, cor ns, for example, the class of service or reetly Interpreted, shall exercise dls- ' goods te be purchased, the units re- i criminating criticisms and ultimate de- quired for efficient operation and a "" definite statement as te the exact re- ' . ' . ,. quirements necessary instead of a lump , 0Nr' MAy milmonRtep?kdND 8ETEN estimate, which has been the usual cus-1 who'. i.'t., th. man we na. a.ren tern In the nftst. . "I"110" .m.W ,n the h?'lett' "' "' hand? The 1 Jlri? J V j j Mt ., I ,,er5' i ihl m.,n wl". amaze ou. Read It "The lack of proper Standardization in tha Sunday Pernie I.maita Masazlne Sec tion. "Mak It a Ilsblt." AAv. of service, materials and supplies con sumed or required by the Commonwealth for the efficient operation thereof. "The lack of accounting control and audit of the figures and facts used In the preparation of n financial plan for nn ensuing period. "The lack of unit costs of operatlng the various departments and the func tions thereof for prier periods. "The Inck of proper certification of documents supporting the disbursement of public funds, by theso responsible for the truth or falsity et the facts cer tified te. "The lnck of the basic element of any financial scheme, nnmcly, n statement of the current condition of the Com monwealth showing Its outstanding liabilities and appropriation encum brances aud the assets en hand and estimated revenues, together with the balance representing a deficit or surplus, as the case may be. "Without n budget system, the re sponsibility for the state of affairs new existing In the Commonwealth, viz., ap propriations far In excess of revenue with n constantly growing deficit, can neither be definitely fixed en the legis lature nor en nny etic man or group of men, but In lnrgely due te the faulty njid obseleto financial system under which the Stntc has for many years been operating. Favers Budget System "If a budget system Is te operate effectively and if ene Is adopted by the Legislature of Pcnnsjlvanla, much of the weakness of the Commonwealth's financial plan will no doubt In time be remedied. We nre of the opinion that the Commonwealth of Pennsylvania is in need of such n reform, and particu larly needs the control thnt n budget system from nn accounting and admin istratis point of view will furnish. "A statement of the appropilntlens In 1 1 1 m t sums, such ntt heretofore passed by the Legislature, can hardlv be styled a budget, particularly when unsup ported by ilnta such nB unit or func tional costs necessnry for the proper determination of the amount te be ap. ap. ap. proprleted for a specific purpose. "In addition, a budget system will penult the preparation of a periodic .statement showing the Commonwealth's financial condition. "In a properly operated budget sys tem, the financial plan becomes of prime interest, each Item Is passed upon separately and must be supported by n definite purpose nnd carry its own merits. The whele plan is se designed nnd set forth that It is easily under standable by the public .and should show where the legislators intend te collect the funds from which te meet the outlay which they are about te ap prove In the form of nn appropriation. The dntn Is prepared before the Legis lature meets and is put out in pub lished form, se that the public can be taken Inte the confidence of the legis lators, and as the financial program Is formed during the session of the Lsgls. lature. the public Is also aware of its dcM'lnpinent. "The following Is a quotation from nn introduction by Chief Justice Wil liam Heward Tart te the book end tni ns- milled teJhe, Auditor 'Ueuera! and the belts Fresh Peach ICE CREAM ALBERTA peaches are the Jl. finest in the world. And only the choicest, big, yellow, juicy Albertas are selected for Abbotts Fresh Peach Ice Cream. Its rich, luscious flavor calls for a second helping. Order a double supply for dinner tonight. Th rid and white sidewalk sign marks the Abbotts dealer near your home. ABBOTTS ALDERNEY DAIRIES, INC. s?m z,-, LA CW. ij $ w . . f T- 'fAiZZZ AfrtiKJi 1 5il q V v fi r m 't& 'm :1 Kt fA" - "Wf V . i'.M wi:- .m.. ITaV tSJM.I, A$W M - 1 m ft A W JiJ& KlVr:.?" r'l : M lJ1: h 3S )h MZ .!a m iftF1' 4'V t a ft V- ?J&S PIERCE-ARROW TOURING CAR $5250 Plus Tax and Transportation i FOSS-HUGHES CO. 21st and Market Streets fttiMssiff Merrell-SeuU WfttrnrS it pfiiviir:Hir.u " l MODIFIED MILK ; Tne ueii nej iw At Idln( DruMlMi or WAI.TPR ft. MILLER BP.tkff Pere CeactnlralMl Ttnit Dlitflbet.fS aj 240 RaiJIng Terminal Market 240 afl WIRE VOIK HOME- tNCttDWa Lighting Fixtures M MONTHS TO FAY 6408 WILLOWS AVK. OlK Ijwe ieni-J., WBa. Mflft s, geBltJ ; , s l vt SJ The Best- the Least ExDensive The Wills Saintc Claire Is designed and built for these men and women who are accustomed te and insistent upon the really fine things in life. And large production, born of popu larity, makes possible a Wills Sainte Claire price well within the means of ait these appreciative mea and women WILLS SAINTE CLAIRE CO. of PENNSYLVANIA W. J. FOSS, Prctident t031-20S3.S035 Market Street Philadelphia, Pa. WILLS SAINTE CLAIRE cMoterSears Wl ' ' I . f ta w w ! VViOi Via VSM -9 1 Tbtrt's a Tench ofTemtrru in All Celt Dees Te Jay The ETRUSCAN BODY Is a distinctive Cele creation based en the two chief characteristics of Etruscan Art beauty and durability, Aside from the satisfaction of owning a car of permanent geed leeks, the possessor of NEW SERIES COLE EIGHT NINETY will never be annoyed with rattly doers or body squeaks. This body will endure and stay tight. L. S. BOWERS CO. 245 N. Bread St. Bell, iMcutt 5055 Keystone, Race SM Cele Moter Car Company . Indianapolis, Ind, Yeu Can Pay Far Mere, But Yeu Can't Get Mere Than This Heating System Gives Yeu Yeu carrt buy greater comfort you can't have mere healthful conditions in your home in Winter, Spring or Fall than the Convector will give you simply, surely and ECONOMICALLY. The Convector does far mere than simply "heat your home". It is really far mere than a heating system yet it is simpler, mere compact, mere efficient and less costly than any ether heating type. It is less trouble requires less attention and upkeep. Here Are Nine Reasons Why the Convector Is the System for Your Heme (1) It warms and VENTILATES every room in your home every hour of the day and night. It "cultures" the air in your home while warm ing it provides it with proper moisture. (2) It places ventilation absolutely un der your control Yeu can have just as much fresh air as you wish without cold drafts. (3) It frees all your living rooms of un sightly, wall-obstructing heating apparatus. Every room is easily cleaned. Yeu can arrange veur furnishings as you please. (4) Absolutely clean heat no smoke, gas, fuel dust or soot no dust streaked walls or furnishings. (5) SAVES 1-3 te 1-2 en FUEL BIL (0) Keeps all radiant heat out of your rooms. (7) Heats ample sun ply of water. (8) Installed in one day burns any fuel fits any base ment. (9) WRITTEN GUAR ANTEE furnished by L. J. MUELLER FURNACE COM PANY with every Convector installed. ,LS. About the Price? The Mueller Convector would be the logical heating system, even if it cost MORE than ether systems instead of LESS. Mueller heating systems have been en the market since 1857. They have always been known for QUALITY. Over 200,000 homes and buildings are Mueller heated today. The Mueller Convector costs less than any ether Mueller system, but is rated the highest from the standpoint of actual efficiency. We would like te quote you a price right here, but as the Convector is made in several sizes, we desire te see your home first and determine the exact size you require. We are positive we can prove te you that the Mueller Convec tor is the best buy in heating systems en the market. The initial investment is low and the great saving comes with fuel economy. WE URGE YOU IN ALL FAIRNESS TO YOURSELF TO MAIL THE COUPON AT-TACHED-NOW. AIR CONVECTION CO. 1515 Pennsylvania Ave. Phene, Poplar 2910 (Between Hamilton and Callowhill Sts.) We'll Call nt Your Heme or Mull Yeu Complete Information Have Your Convector Installed Right New Air Cinnrotlen Ce. J Xmuu Vl" "i "i ' I 'i ' " ATe l",t' I,nml"nn nml Cn'lewhiU 8te.) ' Without olillcntlen en my part, jren nmy eend me complete r Information nlieut the (inn rotor, t T 1 I weiil.1 llk le hn you cull t my home mid exnlaln i Convector Inatullutleii, ,u e,P'"" i Nme t Addrrae . , . , , , ' f t . t Easy Time Payments nip" ','U M Tw-V IK'. ? U;i fji) &M.iri
Significant historical Pennsylvania newspapers