MPF was a member of the county committee which investigated the prospect of establishing a county budget. The committee felt that a budget was unnecessary since the county's revenue was large enough to afford the freedom of action provided by a non-budget system. A detail statement of all assessed real estate and property in Giles County is presented, as well as a statement of yearly county expenditures. Files also contain a copy of the Pearisburg Virginian, dated April 1, 1920, which has a series of articles and editorials concerning a county board for road improvement.