252 MASSACHUSETTS AGRICULTURE. 



Sect. 20. Board shall, on nr before every year, 



submit to auditor, by him to be presented to council with an- 

 nual estimate, statement of the repairs and improvements 

 necessary to be undertaken for current year, and of the sums 

 required by board therefor ; report to be in detail ; report, hav- 

 ing been revised by council, sums required shall be provided for 

 in annual tax-levy. All moneys to be paid to any person out 

 of moneys so raised, shall be certified by president of board to 

 auditor, who shall draw warrant on treasurer therefor, stating 

 to whom payable and to what fund chargeable ; such warrant 

 to be countersigned by president of board. 



Sect. 21. Board to keep accounts, showing moneys received 

 and spent, clearly and distinctly, and for what purpose. Ac- 

 counts to be always open for inspection of auditor or any com- 

 mittee appointed by city council. 



The object of introducing this synopsis here has been to give 

 a complete picture of just what such a Board of Public Works 

 is. It will be seen upon a little examination how entirely dif- 

 ferent a thing it is from the usual and only too customary 

 " committee." Perhaps the greatest fault of a committee is its 

 entire lack of what might be called body and soul. If corpora- 

 tions, as has been said, have no souls, a committee may be said 

 to have neither body nor soul. It is alive to-day, wields great 

 power, decides vital and important questions, and yet is nowhere 

 to-morrow, and seemingly even its component atoms have van- 

 ished from the face of the earth. It is amusing and yet sad, when 

 the action of some such committee has caused trouble to read 

 some time after, that it all " is exceedingly discreditable to who- 

 ever is responsible for it," How much better to have a conser- 

 vative, expert and reliable body, the members of which have no 

 other business than to attend to their duties as such, who are 

 well paid for it and consequently can at any time be held strictly 

 responsible for their actions. With such a power, wisely govern- 

 ing and regulating the roads of this Commonwealth, it would be 

 an easy matter to make thorough improvements in the legisla- 

 tion concerning roads and in the roads themselves. 



These are two changes the need of which is generally felt at 

 present and has found expression in various ways. 



It may be well to quote one at least, notable for saying very 



