4. It was suggested that the committee reprint Moulton's "Aids to Library Work with Foreigners." This matter was referred to the A. L. A. Publishing Board, which has arranged for its publication.
5. The committee has been asked also to consider the publication of a buying list for traveling libraries, to be followed by a periodical supplement probably issued in mimeograph form. The questionnaire submitted to the commissions indicates that there would be only a limited use of such a list, many commissions maintaining that present aids are sufficient. The commissions exhibited so little interest in the matter that this question is submitted to the League without recommendation.
6. The loss resulting from the susceptibility of the trustee or librarian of many of the smaller libraries, to the subtle wiles of the eloquent book-agent, calls for some authoritative pronouncement upon the value, or lack of value, of subscription books. To make such a pronouncement seems to be the function of the A. L. A. Publishing Board. The committee therefore respectfully recommends that such board be requested to make proper provision for such pronouncement.
Respectfully submitted,
M. S. DUDGEON, Chairman,
ZAIDEE BROWN,
MARY E. DOWNEY.
In the absence of the chairman of the committee on uniform financial reports for library commissions, the following report was read by the secretary:
REPORT OF COMMITTEE ON UNIFORM FINANCIAL REPORTS
The difficulties confronting the compiler of statistics of expenditures of library commissions or library extension departments are obvious, owing (1) to variations in organization and scope of work in different states, (2) to variations in accounting systems which must conform to the state accounting system, and (3) to variations in methods of appropriations. For example, in some states definite appropriations are made for certain departments of work, in others certain expenses such as printing, binding and office supplies are paid from the general state fund for all departments. In view of these facts, many commissions are of the opinion that a uniform accounting system which will meet the needs of every state is impracticable.
Your committee collected the financial reports of each library commission, or other state department doing library extension work and made a careful comparison of the items included.
It was found that these items could practically all be grouped under a few general headings, as given in Table I. It was further suggested that another summary giving approximate totals for various departments be added, as outlined in Table II.