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18 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 9.

19 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 22.

20 Preliminary Report of the Efficiency and Economy Commission of Minnesota, pp. 10, 11.

21 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 10.

22 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 13.

23 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 13.

24 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 21.

25 Quoted in the Preliminary Report of the Efficiency and Economy Committee of Illinois, pp. 3, 4.

26 Under the authority of the Committee Professor Fairlie employed as his assistants James W. Garner, Professor of Political Science in the University of Illinois, Maurice H. Robinson, Professor of Industry and Transportation in the University of Illinois, George E. Frazier, Professor of Public Accounting and Comptroller in the University of Illinois, Walter F. Dodd, Assistant Professor of Political Science in the University of Illinois, and John M. Mathews, Associate in Political Science in the University of Illinois. Preliminary Report of the Efficiency and Economy Committee of Illinois, p. 7.

27 Preliminary Report of the Efficiency and Economy Committee of Illinois, pp. 5, 9; Final Report of the Committee, p. 8.

28 Preliminary Report of the Efficiency and Economy Committee of Illi nois, pp. 9, 10; Final Report of the Committee, pp. 19–25.

29 Final Report of the Efficiency and Economy Committee of Illinois, pp. 30-34.

30 Final Report of the Efficiency and Economy Committee of Illinois, pp. 77-80.

31 Under date of January 1, 1914, the Nebraska Legislative Reference Bureau issued, as Bulletin No. 3, an instructive compilation on Legislative Procedure in the Forty-eight States.

32 Reform of Legislative Procedure and Budget in Nebraska in Bulletin No. 4 of the Nebraska Legislative Reference Bureau, p. 14.

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33 Reform of Legislative Procedure and Budget in Nebraska in Bulletin No. 4 of the Nebraska Legislative Reference Bureau, pp. 4, 7–15.

34 Rarely do the proposed changes involve constitutional amendment: on the contrary, they can usually be realized through legislation or administrative orders. Indeed, they are the most practical and businesslike reforms which have thus far been proposed in the history of American government.

35 The importance of a scientific budget in the reorganization of State government can not be over-emphasized. Perhaps the best accessible treatment of the budget problem is found in The Budget by S. Gale Lowrie - a publication of 259 pages issued by the Wisconsin State Board of Public Affairs in 1913.

88 Laws of Iowa, 1913, p. 23.

37 Manuscript Report of the Efficiency Engineers, p. IV.

Prior to the passage of the Act of March 17, 1913, the Joint Committee on Retrenchment and Reform had engaged (on February 5, 1913) Quail, Parker & Company to assist in the examination of the affairs of certain branches of the State executive service. Later a contract was made with the same firm for more extensive investigations under the authorization of the Act of March 17th.

38 Manuscript Report of the Efficiency Engineers, pp. IV, VIII.

39 Manuscript Report of the Efficiency Engineers, p. 10.

40 Manuscript Report of the Efficiency Engineers, p. 19. See also Report of the Fifteenth Annual Meeting of the South Dakota Bar Association for Dean Vance's address, which is entitled Some Modern Lessons from an Ancient Court, pp. 125–130.

41 Manuscript Report of the Efficiency Engineers, p. 20.
42 Manuscript Report of the Efficiency Engineers, pp. 21-25.
43 Manuscript Report of the Efficiency Engineers, pp. 20, 25.
44 Manuscript Report of the Efficiency Engineers, pp. 20, 21.
45 Manuscript Report of the Efficiency Engineers, pp. 20, 21.

46 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 3.

47 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 22.

48 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 23. In the plan for reorganization in Iowa the writer has

outlined the Department of Finance more fully than does the Minnesota plan.

49 Preliminary Report of the Efficiency and Economy Commission of Minnesota, pp. 23, 24.

50 Preliminary Report of the Efficiency and Economy Commission of Minnesota, pp. 24, 25, 26.

51 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 26.

52 Preliminary Report of the Efficiency and Economy Commission of Minnesota, pp. 27, 28.

53 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 28.

54 Preliminary Report of the Efficiency and Economy Commission of Minnesota, pp. 28, 29.

55 Preliminary Report of the Efficiency and Economy Commission of Minnesota, p. 29.

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