Alma record. (Alma, Mich.) 1878-1928, 1906-07-18
PRIMARY SCHOOL MONEY.
Superintendent of Public Instruction Ex-
plains Method of Distribution of Fund
Among school Districts.

The following letter from the Superin-
tendent of Public Instruction gives a full
explanation of the apportionment OF the
primary school interest fund. 1t is of in
terest to tax payers and is quoted i'll full:
Lansing, Mich, June 22, 1906.
To Boards of Education:
We have received many letters inquir
ing about the apportionment OF the pri-
mary school interest fund We do not
anxious in regard to this matter as the
newspapers have reported it quite fully.
AS boards of education should have as
nearly definite information as possible re-
lating to finds to be derived during the
year from other sources than direct taxa
ton, we are pleased to give the following
information We desire also to answer
some questions that have already been
asked the department.
I. The basis for the apportionment for
the year 1906 is the school census taken
in June, 1905. The basis for the appor-
honment for the year 1907 will be the
school census of June. 1906. 1t must be
understood that the appointments for
both May and November are based upon
the same census.
2. The Constitution authorizes the
collection of taxes upon corporations.
The statute provides how the tax shall be
collected, and it also provides how it shall
be apportioned to the schools OF the State.
Section 4642 of the Compiled Laws
governs the apportionment of these funds.
They are apportioned by the Superinten.
dent of Public Instruction under the
authority of the Auditor General.
J. The statute also provides how these
school funds shall be used. Section 1915
of the Compiled Laws governs the use of
school moneys. 1t provides that the pri-
mary school interest fund shall be used
for teachers wages and for no other pur-
pose. Other funds of the district may be
diverted or used for other purposes by
two-thirds vote of the district.
4. As the statute does not make it pos
sble to use the primary school interest
for any other purpose than teachers
wages, it is my opinion that the board of
education has no authority to use the
money for any other purpose than
teachers wages, nor can they borrow the
money temporarily and transfer it from
one fund to another. The treasurer of the
district must keep all account of this fund
separate from all other funds OF the dis
trict.
S. The statute as found in sections
II97 to 1900 inclusive describes public
money and the duties of each officer con-
nected with it in its care. He must keep
public funds separate from his own If
deposited in bank they must be deposit
ed in his name as a public officer and not
in his private name, and if such funds are
loaned the interest belongs to the general
fund OF the State, county, or school dis
trict. as the case may be, and not to the
sf6cer who is the custodian. Section 1903
provides the penalty Tor the illegal use OF
public funds.
s. The Auditor General, Hon. James
B. Bradley. authorizes the Department to
soy that all funds belonging to the schools
in the hands of the State Treasurer on
October first will be apportioued on No
vember 10 and that, while it is impossible
At present to state definitely how much
this will be. it is estimated that the per
capita apportionment will range any where
from six to ten dollars, but will probably
be somewhere near the last named figure.
7. Boards of education in making their
estimates for the ensuing year will take
into account the amount to be received
FROM this fund
Respectfully submitted,
PATRICK II. KELLEY.
Superintendent of Public Instruction.