Wiscoutsin Stale D'raiagec Association



                DRAINAGE RECORDS.

                        NYE JORDAN,
     Commissioner of Cutler Drainage District, Mauston, Wis.

  This is an age of progress. The tendency to consolidate busi-
ness has brought with it a demand for systematic methods of
accounting. Such organizations as the American Steel 'Com-
pany, the great life insurance companies, systems of railroads
and mercantile and manufacturin~g enterprises found they could
keep track of each of the various units which go to make up an
enormous whole-only by adopting a system in which each item
is self explanatory and a part of a uniform plan.

           TIHE NEED OF A SYSTEM OF ACCOUNTING.

  Bankers and railroads were first to put the idea into execu-
tion, and they found it efficient and accurate as well as econom-
ical.
  The Wisconsin Tax Commission in its dealing with the vari-
ous counties of the state found there were as many plans of ac-
counting as there were counties. Checking the entries and bal-
ances with the state's books was next to impossible.
  In consequence of this, the whole system was reorganized,
and a uniform plan adopted. It centered in the state offices,
but reached to each of the county offices also, and beyond that
to each of the towns and school districts. The use of the form
as prescribed, is now obligatory under the law.
  This makes the books of each branch of the government with-
in the state, a part of a great chain of accounts which reaches
from the levy of tax to its final expenditure. The saving in
clerical salaries is large and general efficiency is improved.
The danger of error is reduced to a minimum, and if error does
occur, it is readily traced.
  In the levying of drainage assessments, the law exacts cer-
tain requirements, but makes no suggestions as to how the rec-
ords shall be made up, either before or after the assessment is



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