Another and not less important as
pect of the iprotblem Is the ascertain
ment of the economy and efficiency
with which the moneys appropriated
are expendeld.. Under existing law the
only audit in for the purpose of as
certaining whether expenditures have
been lawfully made within the appro
priations. No one Is authorized or
equipped to ascertain whether the
money has been spent wisely, eco
nomically and effectively. The audi
tors should be highly trained officials
with permanent tenure in the treas
ury department, free of obligations to
or motives of consideration for this
or any subsequent administratrion
and authorized and empowered to ex
amine into and make report upon the
methods employed and the results ob
tained by the executive departments
of the government. Their reports
should be made to the Congress and
to the secretary of the treasury.
I trust that the congress will give
its Immediate consideration to the
problem of future taxation. Simpli
fication of the Income and profits
taxes has become an Immediate ne
cessity. These taxes performed In
dispensable service during the war.
They must, however, be simplified, not
only to save the taxpayer incon
venience and expense, but in order
that his liability may be made certain
and definite.
