The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1902-04-17
School Board Finally As
certains Some Facts About
That S125.OOO.
BLAME PLACED ON MANY
Auditor and Council Partly at Fault,
but Mr.. McCardy's Charter ViO-
Iations the Immediate
Cause.

of the blame On the common council,
County Auditor Johnson and City Comp
troller McCardy. The principal fault Of
the school board was that it relied too
much on the untitled promises CT others.
Last July the common council incor-
porated with which was the action of
the conference committee in December,
passed resolutions appropriating s125, 100
to be used solely in the purchase of sites
and the construction of new buildings. Or:
this promise the board let contracts To
the full amount, but when they came to
order the work done they We're informed
by Comptroller McCardy that only $4,000
was credited to that fund. The balance,
he informed them, had been used in pay
ing debts incurred the year previous.
Unsatisfactory answers from Mr.. Nc
Cardy, the board claimed were bringing
upon their heads criticism that was UNI
called for, and without delay the legal
department was asked to investigate and
give its opinion as to the trouble and fur
Their procedure in the matter. The opin-
ion was the cause of a special meeting
held last night. 1t was written by First
Assistant Corporation Attorney Griggs.
While practically everyone through
whom the school board does business in
securing its funds to conduct the schools
is made to shoulder some of the blame,
the principal part of it was charged
against County Auditor Johnson, who
made bad error in computing the mill tax.
and City Comptroller McCardy, who, in
defiance of the charter, used portion of
the building fund to make up a deficiency
in the teachers and employees pay roll.
Johnson's Bad BIunder.
Relative to County Auditor Johnson's
grieVous mistake, MI Griggs has the fol-
lowing to say:
The total of the tax levied for school
purposes for the year 1901 was $343 200.
The funds with which the public schools
system under the charge of YOUR BOARD
is operated are derived from several
sources According to the provisions of
law which We're IN existence at that time
it was possible to levy a tax of 4 mills
on the dollar on the assessed valuation
of the taxable property within the city,
and the full amount of this tax was
levied for the year 1901. The conptrol-
lers estimate of the rate per cent IN
which the school tax should be extended
TO produce this full sum of S343. 200 was
mills. When the tax levy reached the
county auditor, however, that official, as
Stunning the total valuation of the@tax-
able property within the city limits to he
SIS 249, 973 levied a tax for school purposes
of but 3 and S9100 mills. Had his esti-
mate of the total assessed valuation Of
the taxable property been correct this
would have produced $343, 292. 80 in taxes
to be devoted to school purposes. The
true valuation upon which the tax should
Quoting exemptions, was approximately
$S6, 5000 600. The result is that the total
OF the school appropriation of $6725G0 for
the year 1901 falls short by just the
amount that 11-100 of mill would pro-
duce on the total of the assessed valua-
ton and by mills on the difference be-
tween the true total OF that assessed
valuation and the total as it was assumed
by the county auditor to be.
Another source Of revenue for schooi
purposes from which it was expected
,1Dfr in trIh
ton in the sum of $8S,25O, was the 1 mill
county tax and it may be that there was
a similar shortage in the proceeds from
this tax and for like reasons.
Had this been the only setback the
board might have pulled through, but
according to Attorney Greggs the council
erred to the extent of over-estimating
the state apportionment and also its own
receipts, two sources from which money
to run the schools is received. The totat
appropriation for 1901 was nearly $i0o,001,
and the board, acting upon the assump-
Ition that the city's promise was as good
as it's bond, proceeded to place contracts
against the amount set aside for school
buildings.
McCardy's Usurped Authority.
Naturally, as a result of these mistakes,
there was a deficiency at the close OF
the year, and here Comptroller McCardy,
GN1Q6nllY HaNiIlS IA IAilltu his GirAo4l WIN
the school teachers a year previous, pro-
ceeded to get busy. 1t was rank Vlo--
lation of the charter, says Mr.. Griggs,
but this did not bother Mr. McCardy,
who, without further ado, proceeded to
replenish the maintenance fund from the
building fund, taking $4,000 in all.
The building fund before this depletion
amounted to $107, coo, and standing against
it were a number of bills and contracts
which had been incurred. They were
allowed to go over, another violation,
and now this years fund must be drained
in, order to keep the city's credit invio-
late.
For 1902 a total of 1892, 100 was appropri-
ated for school purposes, of which $780, 900
was to be devoted to new buildings. As
q result of Mr.. Johnsons mistakes, how
ever, and Mr.. McCardys failure to OBJ
serve the charter, the board now has
only about $4,000 with which to do bust
ness.
The school board, in Mr.. Griggs' opinion,
comes in for a share of criticism, not
for any failure on its part to observe
the laws under which it is working, but
for its implicit faith in the promises of
the council. which are built largely on
anticipation.
He holds that the board should check
against what is actually appropriated.
in December, not what is promised by
the council in July, the beginning Of the
school fiscal year.
Board Cited with Authority.
Relative to the sites and new buildings
agreed upon this year, which were to be
paid for out of the Sl25,000 that the board
thought it had to its credit, Mr.. Griggs
thinks the board acted without authority
He claims that the board was never di-
rected by the council to incur such liza
bility, but the members deny this, and
claim to have in their possession the res
olution passed by the council directing
them to proceed. The board now has
about $4,000 of the depleted fund to its
credit and Mr. Griggs advises that they
proceed to build at least one new build
ing. He denies their right to use it on
repairs. In conclusion, Mr. Griggs has
the following to say:
You will understand Of course that
whatever | may have said has not been
said with any purpose in mind of re-
of the officers of the city in the premises
The very commendab1e desire on the part
of all those who are connected even in
the IemoteSt degree in the operation of
the public schools. that those schools
may be maintained under the happiest
possible and most favorable conditions
has led all Of US, I am constrained to
think, to overlook some of the very Dlaiu
provisions of the charter with reference
to their financial management The Sit
uation Is such, however, that if we con-
tent ourselves. however much it may be
against our VIII, with the construction
of but one school building during thA
current year there will be no necessifv
in the future for any officer of the CITY
10 overlook any OF the charter require
ments In order to enable the schools to
continue in full operation and com
pletely equipped In reporting upon the
INVESTIGATION which | have made I have