No Law Better Than Its 
Administration 
Support of Able 
Officials 
tion of enterprise, initiative and capacity should be accorded the man 
who has completed a great state forest system with a one-tenth cent 
tax levy or the township trustee who built the best rural school in a 
middle western state at half the cost ordinarily paid for inferior 
structures. Pioneering and trail-blazing by intelligent officials, 
awake to the responsibilities and opportunities of their offices, should 
not be lost sight of in broadsides directed indiscriminately against all 
public officials on the grounds of extravagance and incompetence. 
With respect to virtually all problems pertaining to revenues, 
axpenditures and capital improvements, it might be recognized that 
practice begins where principles leave off,—that no law is better or 
worse than its administration. Itis in the growth among public offi- 
cials of conscientious effort to administer laws fairly and efficiently 
that one of the most hopeful signs in the tax field may be discerned. 
The fact that some municipalities say frankly, “We have no tax prob- 
lem,” is an eloquent commentary upon official thrift and integrity. 
Support of able administrators is quite as important as criticism 
of the incompetent in any campaign by business men or taxpayers in 
the field of fiscal affairs of local governments. Recognition of offi- 
~ial work well done is a salutory factor in any such movement. 
44