The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-04-06
From the Indiana JoHrnal
The Rev school Law.
OF PUBLIC INSTRUCTION,
INDIANAPOLIS. March 25. 1861.

ANDAHAN4FOLlo NaLNA 80 AOO1s
To the County AUDITORS and 7Teasurers
/ Gentlemen There seems to be a misun-
derstanding as to the meaning of the School
Law Of 1855, and many still retain from
the annual revenue for the County Auditors
The two per cent. on all disbursements oi
interest and for the County Treasurer, the
/ two per cent. on all the amount of School
Tax disbUrsed.
The illegaIity Of this has been plainly
and clearly set forth by all the former Su-
perintendents of Public Instruction Ny
predecessor, the Hon. Samuel L. Rugg, in a
circular issued in February, 1860, and sent
to every county officer in the State, gives
his Interpretation of the law, which inter
probation was endorsed by the then acting
Attorney General. He says:
The law appropriates this revenue in the
strongest and most specific manner exclu-
sively to the purpose of furnishing tuition
III the common schools of the State. From
the various provisions of the law on this
subject, it is understood that no portion of
this money can be lawfully applied to any
othes purpose than the payment of the
,Cages Of teachers in the common schools of
the State
e. II cannot be used to pay fees to the
County Auditor and Treasurer, or Township
Trustee, or Superintendent Of a graded
School, or Janitor or Librarian, or for
fuel, furniture or repairs"
The present Superintendent and the pres
ent Attorney General endorse the above de-
csiOn. The County Auditors should not,
therefore. report to this Department the
amount Of school ravauua. lass the afnrp-
said fees. This Is unjust to those counties
whose Auditors have reported, and do re-
port according to law. These fees should
be paid from the general county revenue
The new law of 1861, while it is not
changed in spirit so far as this point is con-
cerned, is yet more explicit. 1t says, in
"SEc. 3. County Auditors shall receive
for their services in managing the School
Funds, the two per cent. damages accruing
on all sales for the non-payment of loans,
and four per cent. on all disbursements of
iHterest and the County Treasurer shall
receive one per cent. on all disbursements
of interest, and one per cent. on the amount
of school tax disbursed and the sum of
said per cent. on disbursements thus ascer-
tanned, shall be paid in the same manner,
and out Of the same revenue as other ser
vices of said officers are paid"
The fees allowed you for services up to
this time are estimated according to the law
of 1855. This increase of the Auditors
fees, and the diminution of the Treasurer's
fees, as provided in the law of 1861, do not
take effect until the coming years tax is
collected and disbursed
Another matter Section Sd of the law
of 1855 reads as follows:
"The several counties Of this State shall
be held liable for the preservation of so
much of the said fund as is entrusted to
them, and for the payment of the annual in
fbprpnO of tho nCfahlIobnn nv
law"
The law Of 1861, expressing the same
idea, but more fully, says:
"SEC. 3. The several counties of this
State shall be held liable for the preserva-
ton of so much of said fund as is or may
have been entrusted to them, and for the
payment of the annual interests thereon at
the rate established by law, and the pay
ment Of interests shall be full and complete
every year, and shall so appear in the Au-
ditor's report to the Superintendent of Pub
lie Instruction and the Superintendent of
Public instruction shall, at any time, when
he discovers from the report that there is a
deficit i'll the amount collected, for want Of
prompt collection, direC the attention of the
Board of County Con nissioEers and the
County Auditor TO vat fact, and said
Boards of County Commissioners are here
}
such deficit in their respective counties.
Now, it being known how much of the
fund each county has received, the Super
intendent shall consider in his apportion-
ment that the interest at the rate established
by law has been collected on the entire
amount. If it has been necessary to bring
suit, employ counsel, or advertise the sale
of mortgaged lands the expense of all this
must be deducted from the annual revenue
from that county. The county is response
BILE for this fund, and its preservation, and
such expenses must be met from another
source. The County Commissioners are re-
quired to provide for this expense, or loss of
land in their respective counties. We say
again, therefore, that such expense must not
be reported as having been retained from
the annual revenue. Such a course is not
only illegal, but by it, careful counties, who
have no losses or attorneys to pay, are made
to share equally with careless counties in
this deficit. But the law has wisely pro-
vided that each county suffers the conse-
/ quences of its own negligence.
The County Clerks and Justices are re-
quired to pay over annually to the County