Bulletin HASKINS & SELLS 11
A Year of Thirteen Months
ONE sees frequently nowadays refer-ence
to the agitation in favor of
changing the calendar so as to provide for
a division of the year into thirteen equal
months instead of the twelve unequal
months by which our time is measured. A
recent editorial in one of the leading daily
papers credited accountants with being
keenly in favor of the change. The editorial
failed, however, to point out the
basis for such preference.
There are always persons who are keen
for change. Many individuals would not
be deterred by a suggestion that they revise
the tariff. Any number might be found
who would be willing to frame a new federal
tax law. The person would indeed be
brave who would attempt to change the
calendar without long and careful consideration.
Those progressives who are keen for
change point out the benefits which would
be derived from having months of equal
duration. Mr. Moses B. Cotsworth, in a
pamphlet issued by The Pan American
Union, entitled "The Evolution of Calendars
and How to Improve Them," has the
following to say on the subject:
