Evening Post MONDAY. APRIL 22, 1912.

Evening Post, Volume LXXXIII, Issue 95, 22 April 1912, Page 6

Evening Post MONDAY. APRIL 22, 1912.

POINTS FOR CITIZENS. A few days ago Mr. Biss mentioned that the City Council had shown, a tendency to drift daring the past year, and he has given facts and figures to make his words good. The criticism of this candidate is principally directed to the tramways, but he has not overlooked some other departments. As one illustration of the policy of drift the expenditure on the Zoological Gardens calls for notice. This is not a large matter, but it is big enough to reveal the course of the current. Three or four year* ago the "Zoo" was an annual charge of £1000 on the rates. For the year 1910-11 the outlay was £1344 ; for the year ended 31st March, 1912. the expense was £1894. Thus the annual cost to the ratepayers has been nearly doubled, and it will bfe soon trebled if the present haphazard "omniumgatherum" policy is continued. The "Zoo" truly "just grows" after the manner of the oft-quoted Topsy (may the enterprise not turn topsy-turvy), and the City Council has been no more willing to work out a sane, safe, definite policy foi this institution than a similar saiie, safe, definite policy for the tramways. In things large and little the council has been glad to throw forward the day 'a tasks to a morrow which does not take delivery of them. Mr. Bias's analysis of the tramways' balance-sheet convinces him that the net surplus for the past financial year was only £1242, after the allowances for interest, sinking fund, and depreciation. An addition of £978 from the earnings of the pow«r plant brings the clear profit up to £2220. Certain expenditure during the year, chargeable to revenue, but described as "non-recurring," except the amount of £1385 written off the "preliminary expenses" for tho whole enterprise, totalled £5045, and therefore the year ended with a debit balance of £2825, which has been deducted from the "accumulated funds" of previous years. This business method demands some further explanation. Wo are aware that accountants may differ for all eternity on some controv sial points as to whether expendiUiiion certain works is fairly chargeable fo revenue or capital account, but putting aside the matters on which experts can reasonably differ, it is plain enough that the tramway finances are not in a satisfactory state. The figures are not commonly given in a manner to enable the shareholders to perceive the real position of the business. The tramway balance-sheet is not so misleading as the Railways Statement, of which the peculiarities have been repeatedly exposed by The Post, but it is not a document to permit a fair view ■ of the complicated accounting system to tkoea who aite entitled to such a. view. Proof of' the fact that the precarious position of the tramways i& not perceived by the public is furnished by the continuous demand for concessions. The expenditure is mounting up at a rate dispropoi'tionate to the revenue, and this undesirable development will go on unless the new Tramway Board is strongly • supported in a new policy by a City Council 1 of common-sense and courage. Obviously the council needs a firm, competent administrative head, and thus the citizens must see that their duty on Wednesday will be to assibt the Tramway Board and tho City Council by , iWtftyiPt fcta ti&te Mftfcor for. ihfttt mv - ■ • * ;

portant work. On the tramway side Mr. Bias has knowledge and capacity which set him conspicuously above his competitors, and he is not below them in hie grasp of general municipal affairs.