The times. [volume] (Richmond, Va.) 1890-1903, 1900-07-17
icers, books, buildings. &c.

| officers, books, buildings &c.
! 1t would not seem to be a difficult ac-
| count to keep. but
| In table No. g. State Superintendent's
| annual report for 1885, there is a statement
! designed to show the amount of money
| available for school purposes from all
| sources for that year. Opposite the name
OF each county are columns: (2) showing
| the amount received from the State; Cd
amount from county funds; 60 from dis
| trict funds: (S) from other counties; 90
from tution G0) from other sources: QD
! total receipts. This form seems to take in
all the school revenue. But on analysis 1t
| does not certainly appear that penalty or
delinquent land sales have been entered or
accounted for. These sums when collected
and accounted for by the treasurer, as they
should be, go to swell the receipts from
levy in each county by a. sensible incre-
nlent, and adds to the total school revenues
of the State several thousands Of dollars.
Perhaps it would be well to explain the
sources from waenca tnese additions 10
levy come Penalty is the 5 per cent. I'M
posed by law upon all taxes unpaid upon
the 1st day OF December Of each year
If the levy in a given county be sSo,1o
then $4,000, as 2-3 of the whole levy, would,
as a rule, come under the imposition OF
penalty, Which would increase the levy by
81. 600 (S20,Cp3X5 per cent.-s1.OG0)
This s., 000 of new revenue belongs to the
State-the county and the schools. About
Is Of the levy goes TO the schools, which,
in the supposed case, would add to the
revenue Of the schools for that county S3S3-
less treasurer's commission of per cent
$685., net.
Delinquent sales-These occur biennially
Considerable sums of money are realized
by these sales. OF course, without all the
data, cannot fix the amount that comes
to the schools from this source, but | am
sure I am within limits When I estimate II
at something like an annual average OF
500 for each county in the State.
The revenue from these two sources
would be something like $4,000 to $50,t0o
per annum to be added to the school funds
for the State, and this addition should be
shown in table No Of the Superintendent It's
report.
The table (3) is not very conclusive upon
this point The additions of penalty and
Of delinquent tax may be embraced in
county levies, but 1 don think so. Ii re-
ported under column of levies there ought
TO have been some note 10 Indicate the
fact If not reported under these columns.
it could be only reported under colmun Il
receipts from other source" how table
shows:
That Albemarle county, under column Il,
reports $1.7SS59: Chesterfield county under
column IL. reports $1,44S.59; Campbell
county, under column II, reports SS2S.ts.
These sums might we'll embrace penalty
and land delinquent tax. But when 1t
comes to the report from Pittsylvania coun-
ty, the total school revenue of which IS
S41,21361 as against $2S,51S. 60 for Albemarie,
and 81. o.22 for Campbell. and ind only
S9o15 set down in column Il, we are forced
to the conclusion that penalty and dein-
quent land taxes are not reported by Pitt
syivania in this column.
There was money due the schools of this
county from penalty and from delinquent
taxes.
1t is not reported in column 11-(money
from other sources. Is it reported in col
umns and s, county levies?
Table No. 5-The law fixes the commits
sions of county treasurers at an average
of 3 per cent. for collecting and disbErsing
school moneys. Analysis of this table
shows that the total commissions paid to
county treasurers is S44,GS2, which is $4,000
in excess of what is due them under the
per cent commission law. In this same
table il appears in the column reporting
pay Of district school clerks that there are
differences in the cost of this item ranging
from $50 to $50 in counties substantially
equal in area and population. This evil
grew up chiefly from the thouShtless leGis-
ation which enacted that each old maGls-
terial district in a county should be de
Clared a public school district. Some coun-
ties were found to have ten or more mag
isterial districts, where others, in some
cases larger have no more than five. Each
District School Board, by law, was entitled
to its own clerk. and each clerk was ID
be paid 81 for every school in his district
not to exceed, however, a maximum pay
| of $50.
The county. therefore, with ten District
School Boards received in clerks wages
$500 whilst its neighbor with five boards
received $50 for the same work
I always believed that it was in the
power of the State superintendent TO cor
rect this evil. but instead they ruled that
clerks compensation should be - per
school regardless OF the law fixing his pay
at not more than $50. Doubtless the ami
mus OF this ruling was to prove progress IN
the public school system by an annual
showing OF an increase in the number OF
public schools. 1t worked that way. There
are more schools than are to be desired, a--i
more money paid to clerks than ought to
be.
III am correct in the analysis of these
tables, and prove as think [ do, that
! $4,000 or $4,000 of school moneys are an
nually lost in collection, $4,000 oVeTpald
in treasurers' commissions, and 5000 or
Sc COO paid in district clerks wages more
than ought to be paid for that service,
do think that I have submitted matter
worthy of investigation. Perhaps it would
be judicous to do what never has been
done so far as l know, to appoint some
committee of fit men to investigate tho
roughly the system OF accounts and reports
created by the Board of Education, ana
report the findings TO the public
In closing permit me to say to your cor
respondents. w. D.-that I think in the
main we are agreed. / served twenty-one
years in the public school system. l sup
port public schoo! education as the only
hope under existing conditions, for an
education OF the people.
/ think the present system is badly man
,, aged and am doing what I may and can
to amend and improve it. ! will submit
| paper, as the closing article, to give my
idea Of how this can be accomplished
Evington, Va. r. c. SAUNDERS.