Some Fiscal Aspects of Public Education in American Cities

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If this were accomplished, there would be no **other'' or " miscellaneous'* expenditures, which too fre- quently merely acts as a reservoir for lassitude, incompetence, or carelessness in the conduct of financial operations.^ At least, the item could be made to serve as a restriction to over-classifica- tion and not act in the way it does now, as a hindrance to the obtaining of a clear notion of the actual cost of maintaining im- portant branches of the municipal governmental machinery.^ What d...o we know, for example, concerning the cost of maintain- ing the various general administrative departments of cities, of the cost of the collection of taxes, etc.? In the present case there may be, in some instances concealed within the item of ** other*' expenditures, amotmts properly belonging to definite departments. Any errors arising from such wrong inclusion are tmavoidable ; but as they are of a purely chance nature their in- fluence upon the conclusions regarding the entire group will probably not be large.

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