In his Washington Day effort our smiling President is profusely loyal to the characteristics of his style in composition—plumage and displacement. Mr. Taft, however, should set up no claims of originality of design in Executive messages. Several of his predecessors presented the people of these United States with numerous displays of verbal plumage and trimmings. So our President had many working-models as guides in building the message upon which we shall proceed to comment.

This message, both in architectural specification and in contour or ensemble, is largely but a re-trim of the “block” furnished by Mr. Hitchcock in his report, under date of December 1, 1911. In considering the President’s message and the report of the Postmaster General, we may, then, shorten our task somewhat by treating the two public documents as one. They, of course, differ in phrasing and wording, but the language of the message is only a sort of Executive “Me-too” approval of what Mr. Hitchcock says in his report, save on one point—the taking over of the telegraph companies by the government. That point we will discuss separately, presenting the argument of the president against the proposition and the facts presented by Postmaster General Hitchcock:

“It gives me pleasure to call attention to the fact that the revenues for the fiscal year ending June 30, 1911, amounted to $237,879,823.60 and that the expenditures amounted to $237,660,705.48, making a surplus of $219,118.12. For the year ending June 30, 1909, the postal service was in arrears to the extent of $17,479,770.47.”

Well, yes, certainly. It gives us all pleasure to see a surplus grow where only deficits grew before—gives us great pleasure. Still, Mr. President, you will permit us humbly to say that it has been a distressful winter and that here, the very last of February, the ground is still frozen hard. You, of course, will recall that our Postmaster General, at intervals during the last fiscal year, as opportunity for “interviews” offered, gave us confident assurances that his department was harvesting a surplus, ranging in amount from one to three million dollars. These assurances beyond our expectations—our hopes—led us to an elevation which makes it a far fall to $219,118.12. Of course, it is our fault. We should not have permitted our hopes and expectations to become so altitudinous. But Mr. Hitchcock has a very persuasive delivery and the public press quoted him so numerously and so prolixly that we climbed on and on up—away above the one and some of us well on towards the three million level and—well, as before said, the ground being frozen, a drop to $220,000 jars us some considerable in alighting. Mr. Hitchcock probably framed up his mid-year interviews to fit observed conditions, the best he knew how. Most of us will soon be out of the hospital and in condition to take an inflation for another flight. Some of the less venturesome among us may be over-careful not to soar too high, but our tank capacity remains about the same. So the Postmaster General may meter nearly the same amount of rhetorical gas to us without fear. The President might, however, if he thinks it would not occasion any unseemly discord in rendering the grand symphony entitled “Administrative Policy,” give us folks some information on the following points—points raised by a reading of the Washington Day message and of the 1911 report of the Postmaster General, both of which are before me, as I write. Of course this is the President’s busy season and he may not be able to devote as much time to our enlightenment as he would like to and otherwise would. In that event, he may turn the subject over to Mr. Hitchcock and request him to separate himself from a few interviews to clear these matters up for us.

In each annual report of the Postoffice Department I have at hand (1907 to 1911 inclusive), there appears an item which reads, “Expenditures on account of previous years.” For the years indicated, the figures on this item of expenditures are as follows:

1907$ 303,045.55
1908823,664.64
1909586,404.69
19106,786,394.11
19117,132,112.23

As figures are always more or less of a serious nature, we will here drop the personal element in discussing these points on which information is desired, and much needed, if public press notices can be at all depended upon as informative. Of course “figures do not lie.” Still, it is generally known that, however truthful they may be in correct calculations, they sometimes appear very peculiar, if not queer, in tabulations. Some persons have even gone so far as to assert that “official figures” have frequently been so arranged and manipulated as to “conceal the facts.” Now, the figures for that item, “Expenditures on account of previous years” may conceal no facts which the public has any right to know. Still, there is something about them which irritates one’s bump of curiosity; that is, if one’s bump is not abnormally dwarfed or stunted. At any rate, it appears from press comment that those figures have sand-papered or otherwise frictioned several bumps of curiosity into a state of irritation. It is the hope of securing some official light that will act as a linitive or demulcent to my own and other bumps that persuaded those figures into evidence here.

What do those figures mean? Are they of any real informative value or merely convenient things to have around when building the sub and superstructures of a department annual reports, like the figures of the postal deficits? A glance at the sums named in the table shows a variableness that amounts almost to a waywardness in totaling bills or accounts payable. The federal fiscal year ends June 30th. The annual reports of the Postoffice Department bear date December 1st—full four months after the close of the fiscal year. Surely four months is sufficient time to gather into account the bills payable or carried-over obligations of a previous year, is it not? Of course the business of the department is a large business—over $237,000,000 last year and about $260,000,000 is asked for this year in the appropriation bill recently passed by the House. But that is no reason whatever for failure to account for amounts ranging from $300,000 to $6,200,000 of unpaid bills of the business year in which the obligations were created; especially not, when publication of the accounting is made four months after the close of the year.

This item of “expenditures on account of previous years” becomes no more understandable, if indeed it does not become more suggestive of purposeful manipulation, when one looks over the itemized or segregated expenditures of the year. The items of expenditure are all of the conventional character used in business accounting—operation and maintenance—such as service salaries, transportation of the mails, rents, light, fuel, supplies, repairs, etc. And these are all set down as expenditures of and for the fiscal year’s business covered by the report, there being not even a suggestion that any part or portion of the total is an expenditure of the previous year—of any previous year.

So much for the detail of expenditures as published in the reports. From the summaries of receipts and expenditures one gathers no additional light. In the reports of the Third Assistant Postmaster General (division of accounts), one finds only the bald item, “Expenditures on account of previous years,” down to the report of Third Assistant, James J. Britt, for the year ended June 30, 1910. For that year Mr. Britt segregates the item as follows: