On the same day as the New York financial report, showing that some thirty two million dollars has been spent in excess of receipts, and that the city has a debt exceeding two billion dollars, is published the final report of the Seabury investigation. For almost six months the newspapers have been filled with the findings of this investigation, so that the conclusions are no surprise. People have long been conscious of Tammany's corruption; but few, if any, realized the proportions it had assumed. The Tiger had until lately given an efficient government, worth the price of a few peccadillos. But the final disclosure of the inquiry proves unanswerably that the graft is not petty, and that the government no longer even makes an attempt to be efficient.

The Seabury report is not a more indictment of New York politicians. To be sure, it shows that Mayor Walker is no altruistic "servant of the people." And it definitely states that the dealings of a great number of the city officials have been shady, if not actually dishonest. It gives conclusive evidence of the misgovernment by which Tammany leaders have amassed fortunes, while candidly it has set forth the relations of certain officers with bootlegging and organized crime. Further, the present financial condition of New York is attributed to "the waste, graft, and corruption with which the city is infested." But the report goes beyond this evidence, and suggests constructive criticism. Judge Seabury recommends that the school and police departments be immediately rid of politics and political influence. He suggests as the ONLY cure for the situation the City Manager form of government, which should be free of politics.

How much effect this report will have can only be a matter of conjecture, since voters in large cities long ago gave up the idea of rational balloting. If a city managership, such as Cincinnati now has, could be established, a vast improvement would be undoubtedly made. At any rate, it will be interesting to see to how great an extent the combined Seabury and financial report bomb will shake the foundations of Tammany Hall.