184 
PARK AND C E M ET ERY. 
AND CONTRIBUTIONS 
J. J. LEVISON, Brooklyn, N.Y., Sec.-Treas. 
OFFICIAL COMMUNICATIONS 
JAMES B. SHEA, Boston, Mass., President 
OFFICIAL COMMUNICATIONS 
Brooklyn, N. Y., Oct. 4, 1912. 
To the Members of the American As- 
sociation of Park Superintendents: 
We are constantly confronted with 
problems, the solution of which can 
be more easily obtained by enlisting 
the aid of our fellow members or of 
others who are more or less expert 
in the particular problem in question. 
With this end in view I am urging 
you to use the Secretary’s office as a 
clearing house for all questions on 
park and tree problems, and while 
the Secretary realizes that he will not 
be in a position to adequately answer 
all of them, or even many of them, 
he feels that he can enlist the co-op- 
eration of others who have opinions 
in the matter and thereby give you 
the benefit of their knowledge. Your 
question will then appear in Park 
& Cemetery and the answers re- 
ceived will be published along side 
of the question. If you do not care 
to have your name appear along 
with the question when printed in 
Park & Cemetery, you may have 
your wish respected by making note 
of it in your letter to the Secretary. 
Yours truly, J. J. Levison, 
Secretary-Treasurer. 
Brooklyn, N. Y., Oct. 4, 1912. 
To the Members of the American As- 
sociation of Park Superintendents: 
“The Tree Committee is planning 
to send out a series of questions rela- 
tive to the planting and care of trees. 
The following is the first one of this 
series and purposes to place before 
all park men complete data of the 
economic insect pests infesting orna- 
mental and shade trees in this coun- 
try. We can only hope for success 
with your co-operation, and the Com- 
mittee on Trees desires your indi- 
vidual help, which you can extend by 
answering the questions promptly.” 
Yours truly, 
J. J. Levison, 
Chairman Tree Committee. 
American Association of Park Super- 
intendents. 
Brooklyn, N. Y., Sept. 30, 1912. 
To the Members of the American As- 
sociation of Park Superintendents: 
The Committee on Trees at the last 
meeting of the American Association 
of Park Superintendents has been 
hard at work on matters of vital in- 
terest to all park men, and are now 
ready to receive the co-operation of 
our members. I earnestly hope that 
every man will devote the necessary 
few minutes in reply to their ques- 
tions. 
Yours very truly, 
Jas. B. Shea, 
President. 
A circular letter and question blank 
has been mailed to all members of 
the association by Hermann W. Mer- 
kel, Secretaoq Committee on Trees; 
who may be addressed care of Zoo- 
logical Park, New York City, N. Y., 
copies of which are as follows: 
At the last meeting of the Ameri- 
can Association of Park Superintend- 
ents a committee was appointed to 
obtain and disseminate information 
on the care and planting of trees. 
The combined data obtained from the 
various replies promises to be of 
great mutual help to all park men. 
Municipal accounting in its com- 
pleteness means the record of the 
dollar taken either directly or indi- 
rectly from the taxpayer, and its trav- 
els through the city offices, what 
becomes of its purchasing power, and 
the advantages which the taxpayer 
receives from it. Municipal account- 
ing divides itself into department ac- 
counting. Ideally each department 
should have a uniform system of ac- 
counts, but in reality, many depart- 
ments work out a system to suit 
their special requirements or the no- 
tions of the department bookkeeper. 
Park accounting divides itself nat- 
urally into two parts. First, that 
which relates to the city as a whole, 
and second, that which shows the 
changing of the value of the dollar 
into the service for the people as 
expressed in scenic value, service and 
The committee consisting of Messrs. 
J. J. Levison, of Brooklyn, Chairman, 
F. L. Mulford, of Washington, D. C., 
and Herman Merkel, of New York, 
therefore earnestly request your co- 
operation and beg you kindly answer 
the questions on the accompanying 
page. 
Insects and Insecticides. 
Name three principal insect pests 
of shade and ornamental trees in 
your city, giving in each case 
Name: 
Food plants: 
Extent of injury: 
Period when it is most active: 
Time of treatment: 
Method of treatment and material 
used: 
Mention other means of combating it, if 
any 
Other insects of importance: 
What spraying apparatus do you like 
best?: 
What brands of arsenate of lead or 
other insecticides have you used 
with success?: 
City Signature. 
Date Title. 
activity. It is this second part that 
the superintendent is especially inter- 
ested in. 
For thirty-six years I have tried 
to work out a system of record keep- 
ing and accounting that would give 
readily, at once, without excessive 
work, the information needed to in- 
telligently carry on the work. I have 
tried many systems, twisted and 
turned the tabulation in all manner 
of ways, but was always defeated be- 
cause I saw no way of grouping the 
many facts desired on the four sides 
of a table of figures. Over and again 
I butted my head against that wall. 
It is only two years ago that I saw 
a way out and yet during all those 
years it had been waiting for me to 
see it. 
Do not imagine I have anything 
marvelous to tell, for at times it seems 
PARK ACCOUNTING 
By Geo. A. Parker, Supt. of Parks, Hartford, Conn. 
