bills one by one, to the legislature, thus holding control of the situation until the estimate of their amount and the revenue which may be expected is secured. No other attempt at a budget is made.
The state board of public affairs created by chapter 586, laws of 1911, is now outlining a plan whereby estimates may be made before the beginning of the session, by which greater accuracy and certainty can be secured during the legislature.
In the opinion of the writer, Wisconsin has been fortunate on the whole, in not having what is known as a "budget bill." Trained as a student of economics, it was rather difficult for him to reach this conclusion but a thorough investigation of the procedure in other states and some first hand knowledge of such procedure in foreign countries have convinced him of the wisdom of this plan. The budget bill is considered unwise because it includes so much that is a fruitful source for log-rolling and in nearly all states has to be supplemented by other and more dangerous machinery, such as the power of the governor to veto items in order to do away with riders, the deficiency bill to make up for inevitable mistakes and discrepancies and other similar devices. So much is involved in a budget bill that the members cannot consider the items separately as they should and are inclined to either cut it arbitrarily or accept it as a whole. In Wisconsin each bill must be considered on its
