CODE BILL IN OPERATION. Calfornia Expert Investigates And Commends. He Tells the People What It Is Doing and Predicts Their Approval. Nebraska State Journal: Flatter - ing results of the Nebraska code bill are predicted by Will H. Fischer, director of the tax peers’ as sociation of California. He has been in Lincoln investigating the workings of Governor McKelvie’s code bill which has been in operation since last Aug ust. He has made similar investiga tions in Illinois and Idaho. His report to Governor McKelvie, in the follow ing form, interests all the people, in cluding politicans, who take an inter ' est in the form of the state govern ment: Lincoln, Neb., June 25, 1920.—Gov ernor Samuel R. McKelvie, State Capitol.—DeaV Governor McKelvie: As you are aware, I am just complete ing an investigation of the gover nmental organization of your state. I have been making similar investiga tions in other states, the object of such investigations being to study the re sults which are being accomplished in commonwealths which have under taken to eliminate their boards and commissions, so far as possible, by consolidating the functions of such agencies into clearly defined depart ments responsible to the governor. We are all acquainted with the dispro portionately high cost, the overlaping and conflicting duties and the general lack of efficiency inherent in the old system of multiplied boards and com missions. We are now being afforded the opportunty to get acquainted with the economy, efficiency and real re sponsiveness, as well as resonsibility, of state governments reorganized on the new departmental basis; and for that opportunity we are particularly indebted to the states of Illinois, Ne braska and Idaho, which have success fully pioneered in new governmental territory and blazed the path for other states to follow. 1 am positive tnat 11 tne people oi the state of Nebraska have given any sort of close attention to their govern ment since its reorganization they will lose no opportunity to signalize and emphasize their approval of the ad vancement that has been made. Systems of administrative govern ment such as have been set up in Ne braska, Illinois and Idaho—systems which a score of states, including, for instance, New York, California, Iowa, Delaware, Oregon, Washington are preparing to adopt—are never popular with professional politicians of either or any party. Politicians for revenue only, and politicians who conceive of party welfare as necessitating the building up of great payroll machines at the expense of the taxpayers, ob viously and inevitably are hostile in spirit—and in action, if bold enough— towards any system which attempts to apply to the management of the public business those principles which, of necessity, any successful man must apply to the management of private business. From political quarters, should an attack ever comes as against the new governmental plan in Nebraska, I an tcipate that it will not be on the merits of the system; for attack cannot suc cessfully be made on that ground. From a careful and impartial investi gation I am convinced of that. But it will be whispered, and probably shout ed, that departmentalized consolidated government is “autocratic;” that it centralzes great power in the gov ernor; that it is not in the line of democratic ideals. That is the sort of bosh the politicians have coined in other states; it is the sort that may possibly, at one time or another, be heard in Nebraska. It is intended solely for the purpose of bamboozling the people. The place for democracy, as every sensible citizen understanSs, is in the halls of legislation and at the polls where measures of public policy or legislation may be directly submitted. Democracy is expressed in law only. The voice of the people is heard in the constitution and statutes. On the other hand, the responsi bility placed by the people upon the governor and subordinate officers of state is that of executive and adminis trating the law. The responsibility can be met satisfactorily only through a correct organization of the govern mental machinery. Experience has proven that the diffusion of power and responsibility throughout a great num ber of independent governing agencies is not conductive either to economy, activity or democracy. On the con trary, that system resits in nothing done, at high cost—and the tryanny of a vast coterie of officials sacrificing the public interest constantly for political considerations. In Nebraska the legislature has re arranged, in large part, the govern mental machinery. No more execu tive power exists than formerly; but it can be more efficiently balanced by a responsibility that is absolutely fixed, in all cases, and that cannot be evaded. In consequence, your state govern ment is in the open. Its activities is stimulated, economical management must be realized. At a future date I shall be glad to submit to you some detailed analytical treatments which, on my return to California, I intend to prepare with reference to Nebraska and other states. I shall not go into details now. I feel sure, however, that you and all those who have had a part in es tablishing the new system, your legis lators, the secretaries of the several departments, the bureau and divisional chiefs, and those citizens who have given their co-operation, will feel a pardonable pride in the record made from the outset. You will have a far more compre hensive set of reports than were ever obtainable before, showng the people Just what service has been rendered. You will be able to give as thorough an accounting, financally, as can be rendered by any state in the union. In fact, your department of finances is one of the best in the United States. You will be able to show consider able savings on your purchases, even in the face of a market which is most trying. You will be able to show an expan sion of your humanitarian work, and an intelligent plan for the future. You will be in a position to show a far more thorough and effective exe cution of the laws framed to support and encourage the vast agricultural and allied interests of Nebraska. Under your department of justice act all legal work has been concentra ted under the attorney-general. A most desirable reform. Tile interests of labor have been promoted and conserved more effici ently than would have been possible under the old system. The inspection work of the state in all departments, commands particular approval. As your great system of highways is developed, the advantage of central ized control in your department of public works will command more and more retention and approval. You will be able to present to the next legislature a budget which will, in truth, be what budgets ought to be, a balance sheet and a complete work program for the ensuing biennium. This budget your legislature can con sider, approve or modify, with real in telligence of judgment and action. This is a tremendous advance. And lastly, when at the end of the biennium you return to the treasury unexpended, a considerable sum of money appropriated by the 1919 legis lature, and do this at a time when the average state is “running in the red” in all departments, I think every citi zen will understand that the new system, from the standpoint of cost, is more than in line with this demand for economy. In closing, kindly accept my thanks for the courtesies which have been ex tended to me by yourself and by the secretaries and other officers of the state government during the course of my sojourn in Lincoln. Yours truly, WILL H. FISCHER, ,Director, Tax Payers Association of California. A BUSINESS MAN FOR PRESIDENT. George B. Lockwood in the National Republican: Warren G. Hardnig, next president of the United States, will be the first business man by occupa tion to become president of the United States. There have been 27 presidents, hold ing the office of chief executive throughout a period of 131 years; all soldiers, lawyers, planters or publi cists by profession; not a business man by occupation in the whole long line. Warren G. Harding will be the first business man and the first newspaper man to succed to the office. Yet the office of president deals with the biggest business concern on earth —the United States of America. The American government is a great cor poration in which a hundred and ten miilion people are stock holders. From that corporation the people must draiw dividends, or to it they must pay as sessments. It deals vitally with the welfare of private trade and industry, upon which depends the material pros perity of all these millions. Yet until now, in all our century and a third of history, not one business man by occupation for the biggest business post on earth! Under the present national adminis tration the government has broken completely on the business side. It was a Derocratic senator who de clared that under the present manage ment every department had collapsed. Through lack of competent business direction the machinery of government has been so incompetently handled that the situation calls loudly for the services of a salvage corps. Waste, extravagence, incompetency, ineffici ency, have cost the people billions. They have heaped huge burdens of taxation on the backs of the people. They have undermined the faith of the people in their government. They nearly lost the war through the fail ure to furnish our soldiers at the front with proper equipment, and through a debauch of waste at home thatbrOught inflation, profiteering, demoralizaton in public and private affairs, in its wake. These abuses, due to lack of business sense on the part, primarily, of the President of the United States, still menace the very solvency and safety of the nation. Along with all this break-down in the managgement of the nation’s own business affairs, has a totally wrong attitude on the part of the gove-nment toward legitimate business enterprise, accompanied by an effort to make the government itself the universal em* ployer and provider. The machinery of government has been utilized, under the camouflage of war necessity, to political industry. More interested in .politics than in business, for which the head of the administration confesses aristocratic scorn, the aim has been to build up the public payrolls and de stroy the private payrolls of the country. We have had, as someone has well put it, too much of politics in business and too little business in politics. Out of this chaos comes loudly the call fer the reconstructive hand of a real business man; one who has actu ally wrought in the field of practical business affairs. The answer to that call is the Republican nominee for President, Warren G. Harding, who, in a typical American community, built a large and thriving business, under adverse conditions, from the ground up, and who, through years of actual contact with men and things in the business word, knows what business means and how it should properly be conducted. There is a world of theories and words, and a world of things and deeds. Too many professing to be statesmen well in the former, and too often, charged with great responsi bility they make a mess of practical affairs. Warren G. Harding is a pro duct of the school of practical experi ence; a graduate of “the university of hard knocks.” The great business problems „of government, now fore most because of the oppressive btfrdens of taxation, the vital necessity of re organizing the government on a busi ness basis, and the immediate need of giving to American business enter prise and Amercan agriculture and American labor the encouragement es sential to ward off widespread com mercial calamity as the aftermath of war—these conditions call for a man in the Presidency who in the world of practical affairs has learned to deal with business problems in a business way. And, so, in response to this imme diate, pressing need, Warren G. Hawi ng will be the nation’s first busness man by occupation in the Presidency of the United States. A WAGGISH EMPLOYER. Boston Transcipt: Mistress—Let me gee. What’s your name? Maid—Minnie, mum. Mistress—Well, Minimum, if you’ll only do the maximum of work, we'll get along nicely. SPEED MANIA. Boton Transcript: Mrs. Newrich (returned from tour)—We went very swiftly all the way. Caller—But travelling in a fast auto, how could you get any idea of the country? Mrs. Newrich—Oh, I bought a lot of picture postcards every place we stop ped at. THE DIFFERENCE. Coal Merchant (anxiously)—Hold on! That load hasn’t been weighed. It looks to me a trifle large for a ton. Driver—“Taint intended for a ton. It’s two tons. Coal Merchant — All right. Go Ahead. FREEZING. Yale Record: He—What makes that fellow glare at me so? She—'You’re sitting on his ice cream. AND COME TO STAY. Boston Transcript: “I believe,” said the cheery philospopher, “that for every single thing you give way two come back to you.” “That’s my experience,” agreed PhamJey. “Last March I gave away my daughter and she and her husband came back in May.” FISH WERE PUNISHED. Edinburgh Scotsman: Parson— Surely you haven’t caught those to day? Little Boy—Yes, that’s what hap pens to fishes what goes chasing worms on Sunday. Sunkist Lemons ONE DOZEN, 39 p Large Size ... 1 Dozen Economy Jar 90 p 1 Large Package Imported OQp Dates.„. 35c Package Sunkist OKp One-Half Dozen Cans Heinz QOp Pork and Beans. wfcb 15c Package Royal H Fruit Iflp Jar Rings ...».— 2 Cans Hershey’s .. 30c 35c Package Fine ORp Tapioca ..-. 2 Pounds Fancy Head 47 P Rice . u 4—35c One Pound Cans Cl |)f) Alaska Salmon .—. V * 2 Bottles Pure Apple OQp Cider Vinegar. w Ju Arour’s Bacon, QQp Pound .. IQ Pounds Granulated QRp Com Meal .... 65c Large Jars Fruit A7p 15c Sack Extra Fine 1 fip 25c Package Bird 1 0 p 2—15c Cans OHp Milk. tUw 10 Bars Pang G QCp Naptha Soap.-. **vb 25c Package Sal 1 On Soda . IOC 2 Cans Early June 4Qp Peas . "Mb 57 STEPS ‘MELVIN’ SELLS FOR LESS Vitt’s Grocery WE PAY CASH FOR EGGS. Tip Top Bread....15 cent loaves Bon Ton Flour, per sack......$4.25 (Package of Yeast with every sack.) Karine Coffee....55c Catsup ....... 35c New Potatoes, per pound . 15c We carry a full line of fresh fruit and vegetables. J. A. Vitt, °’N»'iU. U A FEW CENTS jj Will work wonders for gg you in the way of re gj markably improving the a appearance of some gar H ment you may have cast a aside. Get It Out H And let us show you \ what we can do with it p and how reasonable our j§ charges are for clean p ing, pressing and re J pairing. | O’Neill Sanitary L’dy, Phone 209 We’ll Call. "What's tko mi— Doom it Pay Ta lot old Poors invito docayt Not forms, "says Wintkrop Wiso» "Enamel thorn with Kpmnlm " Old Floors Disappear and Never Return! Your old floor problem is solved. No need to endure dingy, scratched or bat tered floors. You can easily give every old floor in your home a beautiful sanitary surface that is easy to care for and a delight to look upon if you use __ _ ^ RMHT WASHABLE ATTRACTIVE AMO COLORS __ WATERPROOF 1-1 SANITARY FLOOR ENAMEL* 1-1 The new coating for old floori. Eaty to apply and drlei over-night with a beautiful luitre that repeated waahinga will not injure. Will not nick to furniture, and doea not peel or chip off. Try KYANtZE FLOOR ENAMEL on that Floor that never dM leek well. , &, Warner Sons « \ / There May Be Delay in Moving Your Telophone If you order your telephone moved next week you may be told to expect a delay in getting it done. Nearly half a million other telephone users in the United States will move their telephones this month, too. And for all of them many carloads of wire and other materials will be needed. A general shortage of materials, as well as a lack of sufficient transportation facilities, is holding back factory output and the telephone companies can’t get enough supplies. The factories are months behind in their orders. In this emergency it will be greatly appreciated if you will order the least possible changes in your telephone equip ment. And when you need to have something done please let us know as far in advance as possible. NEBRASKA TELEPHONE COMPANY