EDITED BY SAMUEL MCCUNE LINDSAY, PÍ.D., LL.D., COLUMBIA UNIVERSITY A series of handbooks for the student and general reader, giving the results of the newer social thought and of recent scientific investigations of the facts of American social life and institutions. Each volume about 200 pages. I. THE NEW BASIS OF CIVILIZATION. By Simon N. Patten, Ph.D., LL.D., University of Pennsylvania. 2. STANDARDS OF PUBLIC MORALITY. By Arthur Twining Hadley, Ph.D., LL.D., President of Yale University. 3. MISERY AND ITS CAUSES. By Edward T. Devine, Ph.D., LL.D., Columbia University. 4. GOVERNMENTAL ACTION FOR SOCIAL WELFARE. By Jeremiah W. Jenks, Ph.D., LL.D., Cornell University. 5. SOCIAL INSURANCE. A PROGRAM OF SoCIAL REFORM. By Henry Rogers Seager, Ph.D., Columbia University. 6. SOCIAL REFORM AND THE CONSTITUTION. By Frank J. Goodnow, LL.D., Columbia University. 7. THE CHURCH AND SOCIETY. By R. Fulton Cutting, LL.D. 8. THE JUVENILE COURT AND THE COMMUNITY. By Thomas D. Eliot, M.A., Ph.D. 9. THE CITY WORKER'S WORLD IN AMERICA. By Mary Kingsbury Simkhovitch. 10. THE HOUSING OF THE UNSKILLED WAGE THE MACMILLAN COMPANY AND RESPONSIBLE GOVERNMENT A Description and Interpretation of the Struggle for BY FREDERICK A. CLEVELAND AND ARTHUR EUGENE BUCK INTRODUCTION BY WILLIAM HOWARD TAFT New York THE MACMILLAN COMPANY 1920 All rights reserved ミ १ EDITOR'S NOTE ALONG with the discussion of a budget system and budgetary procedure in city, state and nation, which has progressed with growing intensity during the past fifteen years, there has been a wide range of practical experimentation in the application of the budget idea, especially in municipal and state governments in the United States. It seemed a few months ago when the National Budget Committee was organized and incorporated under the laws of the District of Columbia, as a citizens' movement, that the time had come to have this experience summarized and interpreted by competent authorities, especially when the appointment of select committees of inquiry in both houses of Congress indicated that we were likely to have national legislation in the near future looking to the establishment of some kind of a national budget system. The editor of this series was gratified to find that he could get Dr. Frederick A. Cleveland and Mr. Arthur E. Buck to undertake the task, and former President William Howard Taft to furnish an introduction to the volume. Dr. Cleveland is not only a pioneer but also the foremost authority in America on the subject of the budget. He has had an exceptional professional training and experience in the underlying political theories of democracy, and the technical problems of public accountancy. The whole budget movement in the United States owes much to his persevering activities, since he planned and installed the budget system of the great municipal government of New York City ten years and more ago, on a scale that almost rivalled in complexity and size of operations the business of the Federal Government not many decades ago. Later he was the Chairman of Presi 364670 |