. Pacific municipalities and counties . ials and ma- eral ban. A second reason is that an ur<-d,.d for war ii ssity unfortuiuitc luiority order—since sus- Ioads. pended—created the im|)ression that It will, thirefore. l)e seen that the Wasliiuglou did not consider highway highway programme for litis is in the work as a \\ai- essential. Uut the hands of om- man. Tlhrc ari. of taking over of the railroads has course, recognized agencies of the clearly indicated the Governments at- Government under which elaboration titude toward thi importance of that can bi- nunlc oiu-e the j)olicy


. Pacific municipalities and counties . ials and ma- eral ban. A second reason is that an ur<-d,.d for war ii ssity unfortuiuitc luiority order—since sus- Ioads. pended—created the im|)ression that It will, thirefore. l)e seen that the Wasliiuglou did not consider highway highway programme for litis is in the work as a \\ai- essential. Uut the hands of om- man. Tlhrc ari. of taking over of the railroads has course, recognized agencies of the clearly indicated the Governments at- Government under which elaboration titude toward thi importance of that can bi- nunlc oiu-e the j)olicy of the agency of transportation, although as (iovernment on the three main far as electric railways and highways is nuide clear. GEO. E. H. SATCHELL. C. P. A. Member American Institute of Accountants SPECIALIST IN MUNICIPAL ACCOUNTING Audits and : COALINOA, New Systems and 308 EOWELL FRESNO, CAL. Correspondence Solicited IACIKIC MUNICIPALITIKS 14:5 THE POST of DUTY m% i ^ J^^^-. THE LATEST DEVELOPMENT IN STREET STANDARDLIGHTING CONSTRUCTION Presenting Superior j OrnamentationJ Strength andI Durability A Saving Cost of InstallationCost of MaintenanceAnd Repairs Manufactured by AMERICAN CEMENT PRODUCTS COMPANY THIRTY-THIRD AND LONG BEACH AVENUELOS ANGELES, CAL. 144 TAOFIC MUNICIPALITIES E GradeAsphaltum ProvedBest inSun Heat Test Knowing that asphaltic pave-ments absorb heat and Increase intemperature over the surroundingsun temperature, it is important todetermine to what temperaturesasphaltic pavements rise underactual street conditions and whateffect those temperatures haveupon the strength and wear-resist-ing qualities of the road. To thisend. the following tests were conducted,which prove conclusively the superiorityof roads made with E Grade Asphaltumas a binder over roads made with abinder of road oil containing only a per-centage of asphaltum. Thermometers placed at over 4 depthIn a 6-inch asphaltic pavement showe


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