The sun. [volume] (New York [N.Y.]) 1833-1916, 1877-12-18
KEy YORK school MONEYS.


The Commissioners Of Accounts submitted
TO tho Board of Apportionmcnt yesterday re-
port of their examination OF the expenditures
of the Board Of Education, and asked that the
facts embraced in IL be considered before the
appropriation for the use Of that department in
1873 Is made. The Commissioners begin by
showing that prior 10 1871. under chapter $50 OF
the laws OF 1851, the sum that tho Board OF Edu-
cation was entitled to receive and did receive
annually was made up OF the State appropria-
ton for the schools in this county: another
sum. equal to that Appropriation, raised by tax
on the inhabitants Of the city tho proceeds of q
further tax Of onetwcnticth Of ono per cent. on
the value of the real and personal property
OF the city liable to assessment, aud such
further sums as tho Board OF Education
certified To the Supervisors was necessary,
rms last SUN. under the law. could not exceed
nded and BEEN sa pSb Mn2 na Sbo ay ne
preceding yenr Tho Commiss ioners then say
that the Board of Education holds that the char
Yer OF 1873 respectoi the limitations fxed on
their expenditures by the law of 1851. Thor
argument. rs tho Commissioners give 1t. IS, that
because the amount Of the taxes that the super
visors may impose upon the city for the pur-
poses of EDUCATION il now fixed Ivy the Board Of
Estimate and Apportionlnent, the restrictions
upon the expenditures of the Board OF Educa-
ton are no longer the limitations provided by
the statute of 1851. but the AMOUNT included in
be nan Show that tGe Si Board Of
EfucatOn now IN ONCE mas tne talnr powers
and tho same duties TO perform "a the boards
had which were in authority prior TO 1873. and
that therefore the laws that conferred those
powers and imposed these duties are tho uws
under which the former boards acted. They
add that tho Board Of Correction Ia not part of
the city Government but is q corporation capa-
bic of suing and being sued, and that none Of
tho laws relating TO the city apply TO its admin
istration except go far rs they refer 10 the rails
ing OF the money REQUIRED for 's ne ana to Tie
sioners admit that under the charter OF 1878
the Board OF Education's estimate OF expenses
must be cent TO- the Board Of Apporiionim,eeni,
the laws governing the Board OF Education fix
a per CAPITA allowance for certain purposes o.
actually taught in the. schools during the pro
ccding year; that this per capita allowance is
tho maximum Of the city's liability. and that
ncrcase this allowance, as b.. 50, doing it would
increase the extent Of the clty's liability.
,o Tne Gomm7sonsIrs st say nat the limit Of slo
for years. been systematically ignored by tho
Board Of Education. and in proof Of the asser-
miice OF that board In 1869 the following:
A serious evil which has attracted the attention Of
YOUR conmuces the method heretofore prevailing VI
n. ers %s oo g s sPEn e Vim mr [0 and hSs
having such pupils counted several time, in the
computation OF the whole number annually taught on
which the appropriation oi <O per pupil, annually Is
The report concludes:
pupil. actually taneht At the schools ~ss ss Si- me
hoo- in the city according TO she principals return Or
the year 1870 was is3e7a.
It is the average daily tendance % pupils actually
taught whicn Is tile bas- OF The capita allowance not
eN,.enf go fer each pupil there cnght t. be nq Inn
ton contained ~ the statute For years the Board OF
& sS "i sss S g ss actual aM as@ nn 1r
sashi durfug the year the being Tor upward
comm ac. ." ,lst since $50 throash the opeqaiSn S
ihis ,,siem the city ha~ subjected 10 an excess VI
b.