Clay Records

As an accountant, I was very interested to learn that about 10,000 years ago accountants kept track of assets by counting bean-like pieces of clay; that farmers used pebbles and shells to account for their crops (Science / Medicine, March 18).

This system sounds pretty good to me. At least the facts were out in the open and not hidden by the current maze of undecipherable financial data.

For example, the national debt and deficit could be inscribed on the walls of the Grand Canyon while the savings and loan mess could be set forth in the pebbles and shells of Hawaii beaches. One could then enjoy the scenery while abhorring the information.

Moreover, keeping records by clay, rock, pebbles and shells to show whether or not a person is liable for tax would comply with Section 6001 of the Internal Revenue Code.

CLIFFORD W. SCOTT, Tehachapi