The record-union., 1892-02-17

EDS. RECORD-U UNION: In your issue of
Saturday you reprint from another paper
a rehash of the dreary bookkeeping en-
ployed to show that State printing of
school-books in this State is a financial
failure. The regular and usual line of
this computation is taken up. The pro-
cess begins and ends with addition. No
offsets are considered, and, more than
that a sort of double-entry system of
debts is employed. The original outlay
by the State is added to the books sold,
aud the footing is assumed to be the net
cost to the State Of the books so far used
and a complete statement Of the financial
result. No allowance is made for the
100000 worth or more of books on hand
beside unmanufactured stock and the
value of machinery and material, nor is
any account taken of the greater cost of
the former system.
In the presence of a problem like ours.
how would a man reason who carries on
business involving an annual outlay of
millions of dollars Would he not saw
to himself something like this: 81 am
conducting permanent business shall
probably continue it at least twelve
years. In this business / am compelled
to purchase certain material. / am pay
ing for one kind of my material Sl25, 900
annually. By expanding 100000 in a
SO, 900 a year. l shall save, therefore,
$4,000 annually, or in twelve years $780,
600, leaving me q net gain of 500, 000.'' Is
not that the way a large operator figures
The silliest clerk would not venture in
such a case to add the $500, 900 original
outlay to the total cost of manufacture
and call that the net financial result
The State, with millions of capital in
vested, is conducting the business of ed
ucating her children. The cost of books
employed in that enterprise is large The
business is continuous. Four hundred
thousand dollars in original outlay in
sures large saving. The question that
determines whether that outlay is or is
not wise is question of how much will
be saved, not of how much viii be ex-
pended. 1t is a question, not of debts
merely, but a question of balance between
debts and credits. This is not found as
the enemy finds lit. by the asinine pro.
cess of adding the original outlay to the
cost of manufacture, but by subtracting
from the original outlay the annual saw
ing. The trouble with our opponents,
when they tackle the financial question,
is, in addition to slight moral obliquity
in stating the facts, that they quit school
too early. They seem never to have got
beyond addition.
In replying to the article in question /
have not taken the pains to inquire into
therein. l believe, however, that they
would be found incorrect. / don't be-
ieve the legislative appropriation for
school-books would be found to be $780,
785 81. Appropriations of that fractional
character are not made by the Legis-
lature. But let that pass. Let us take the
statements as made.
The writer says that patrons are obliged
to pay more than ordinary market
prices" for their books, In the next half
dozen lines he says that up to January l,
1891, four years after State books began to
go into use, patrons bad paid lin round
numbers) $500, 900 for books. This is fol-
lowed Immediately by the statement that
the value of the books displaced was
$3.50, 900.
Now the 100000 represents a four
years purchase of State books. The
$3.50, 900 represents not more than one
years purchase of the books of private
ublishers-namely, the books purchased
the year preceding the introduction of
State books. In few instances pupils
undoubtedly held the purchase of two
years at the time OF the change, but in
great majority of instances no books at
all were displaced, the pupil taking the
new books after the old were completed,
worn out, or lost. If the writerhad ever
gone beyond addition in his arithmetic,
he would have instantly perceived that
100000 for a four years supply of State
books, new, means considerable finan-
cial gain over a years supply of books of
private publishers, worth, in their half
worn condition at the time of exchange.
S250.000 Bear in mind, 1 do not indorse
his statement that $3.50, 900 worth of books
were displaced. / me,oly say that if it is
true. his further statement that patrons
are obliged to pay more than ordinary
market prices for State books entities
him TO 'cap and bells" marking the
highest attachments of his order.
1t makes one weary to follow these fell
lows through their tortuous aud I'M