in many states from this entirely false idea have been excluded from this state in spite of constant pressure to introduce it. Such a plan means minority control of all institutions and departments; it means that every institution or department dies every two years, for unless the appropriation is forthcoming the institution or department must go out of existence; it means that twenty members of a senate—if twenty is a quorum—may say to the entire legislature, "It takes an affirmative action to pass this money and we can block it. If the institution or department wants this money it will have to accept our terms." That is, the minority dictates the terms. This little joker has not been realized by our wise economists and accountants who have been called upon to help legislatures to better their financial procedure but it has destroyed the spirit of institutions, it has debauched commissions and departments and resulted in stagnation in many states. In some states where things are peacefully sleeping, we hear nothing of its influence; but let an institution or commission become really active and note what will happen. The writer has evidence in his possession from many states of its power. He does not wish to be understood as opposing the budget system. On the contrary, he firmly believes that all appropriations together with careful revenue estimates should be laid before the legislature every two years so that an account of the stewardship
