The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1897-02-19
APPEAR BEFORE Committee.
THE METHOD OF BOOKKEEPING IS
TOO INTRICATE FOR THE
LEGISLATORS.
AN EXPERT TO GO OVER BOOKS.
"Prexy" Tells the Gentlemen Some
thing About the Institution and
Its Cost.


versity, appeared last night before the
house committee on appropriations, ac-
ccmpained by Col. Liggett, Of the board
of regents, and Accountant Sprague, Of
the university. AS brought out a few
days ago when the Snyder measure
asking for an increase in the tax levy
for the support Of the CUP came up,
the members Of the committee wished
to gain more thorough knowledge of
the money affairs Of the institution so
that the house may properly provide
for it's needs in the future. Mr.. North
rop, as stated, brought his accountant
with him, and that gentleman In brief
fashion having given the members a
list Of the receipts and disbursements,
proceeded to point out that there is
deficit when his report showed
substantial surplus. This set the mem
bers to asking questions looking to
solving what appeared to be a clerical
discrepancy which was explained in
variety of ways.
It appeared that the accountant has
for some years been anticipating reVe-
nues and crediting them upon current
years with the result, as it will be at
once perceived, that there is made to
appear on the record more cash than
is actually on hand and available. The
outcome of the whole matter was mo-
ton Of Mr.. Snyder to lay the bill over
until an expert accountant may go
over the books and records at the U
for the past six years and find out pre-
cisely how the finances stand, how they
stood two years ago when a deficit was
made up by an appropriation Of sos, 009
and what the conditions were which
lead up to this deficit. 1t is estimated
that it will require possibly week to
complete this investigation and report
to the committee.
President Northrop took advantage
of the visit to say a few words to the
committee regarding the university Of
which he is the head. The institution,
he said did not contain, as a rule, rich
pupils, the sons and daughters Of
rich parents, but a class of students
20 per cent Of which were almost en-
tirely dependent upon their own eff
forts to get along. 1t was the working
people Of the state who were getting
the most good out of the institution,
the reputable poor, and the Z was in
spirit just as democratic as any spot
in this state. The students were get
ting on steadily and surely to be a
credit to the state whose responsible
ties they would soon be glad to take
upon themselves. He asked his hearers
to visit the university and see the stu
dents in their class rooms at work.
He was besieged with questions to
which he replied in brief comprehen-
SiVe style.
BY way of reply to some of them he
said that the number of students at
the institution was in all $780, Of which
last year some 234 belonging to the
summer school were included. The 900
Of 17.a oA1- cab ~
were not included in this total The
average age of the graduate was %
years, and while two years ago the
division of pupils as to sex was almost
equal the boys were this year probably
in the majority.
Mr. Snyder asked the president to
explain why he favored a bill like
the one under consideration rather than
to have a fixed amount appropriated
each session of the legislature. Mr..
NCrthrOp explained that it was neces-
sary for the university authorities 10
know in advance how much money
was available in order to administer
the affairs of the place to the best ad-
vantage. This year fixed sum given
would probably amount to as much
as the amount received under the tax
levy, but, with the increase in pOpu-
lation children, students and value of
property, the supply Of money would,
in healthy times, keep pace with the
improved conditions. The speaker
quoted the rates Of levy for the sup
port Of the universities in Wisconsin,
Nebraska, Michigan and showed that
they were all more generous than that
Of Minnesota. The Minnesota institu-
ton could, if it ever became necessary,
provide for 5000 pupils, or twice as
many as attend Harvard college.
There are more MinnesOtans at
the Minnesota university than there
were Michigan folks at the Michigan
university. The average term was less
than three years, about 10 per cent
Of the undergraduate were non-reSl-
dents, but there never had been any
discrimination between the residents
and non-residents for as the speaker
explained, the pupils who came here
for their tuition were in many cases so
closely linked to the state that they
took up their residences here and be-
came good citizens.
The non-residents paid the usual SIS
matriculation fee and in addition for
whatever materials were used by them
in laboratory work. The "medics"
paid 800 for the first two years work
and $85 for the last two, while the law
students paid $55 for the course of
lectures.
Being asked for some figures as to
receipts from all sources and eXpen-
ditures, Accountant Sprague read his
report for the two fiscal years ending
each July 81, the substance Of which
Is here given. The expenses were:
Pay roll .$165. $40 20 $1S4 756 4S
Bills Observation-Disclosures. S3,242 SO 81 sos 6S
Totals ................ s249. 1872 10 $252, 45O 1S