The rapid advances during the last quarter century in the development of scientific principles underlying the management of commercial enterprises, have led more than one citizen to the question, Why does not our city or town manage its business along the same efficient business lines? Officials and others have attempted to answer this question by pointing out that a government is not conducted for profit; it has nothing to sell; it does not encounter keen competition; there is no capital invested upon which a return is expected. Therefore, it is argued, business principles do not apply. While these premises are, on the whole, truthfully stated, the conclusion drawn is fallacious, for, as a matter of fact, cities and business concerns are alike in very many respects
