New-York tribune., 1907-01-31
SETH LOW PRAISES YORK.
Er-MayOr Pleased sCith His Visit
to TuSkegef.

Robert c. Ogden. president OF the board Of
trustees OF the Tuskegee Normal and Industrial
Institute. made public yesterday letter from
ex-Mayor Seth Low 10 him concerning his recent
visit 10 Tuskegee. Mr. Low said that he was
even more favorabiy impressed than he expected
TO be- The letter follows:
avail myself OF my first opportunity to sub
init 20 you in writing brief report OF my recent
visit TO the institute at Tuskegee arrived
there late Sunday evening. December ?, and
remained there until o'clock i'm the afternoon
OF Wednesday, December .. You will perceive.
therefore. that my visit long enough to
enable TO the work OF the institute some
what thoroughly. 1 wish 10 thank Mr.. WASH
ington and all his colleagues for the pains they
took 10 make my visit both instructive and M
teresting.
Speaking in general terms. am glad 10 say
that was even more favorably impressed than
I expected 10 be. The entire institution is per-
vaded by air of industry and OF self-respect
that Is very striking. Here the young Negro
can see on a commanding scale what his race
is capable OF doing and here he Is evidently in-
splred by the substle influence OF his surround
ings TO work hard and to do his best found
all the buildings even those which are some
times neglected. clean. fresh and in good order.
The good air. the brightness and the neatness
OF the schOolrooms In particular pleased me
dld not give much attention 20 the teaching.
q s my object was rather 10 obtain q general view
OF the institution. and In particular to acQuatnt
myself with its manner OF keeping it's accounts. I
did however, observe the method used 70 corre-
the academic in the matter Of literary compost
tion. Every ether week student in the shop
writes composition on the work which ne is
about 10 do. This composition is criticised from
the technical point of view by the instructor in
the shop and from the literary point of view by
the English department. The work seemed 20 be
consctentiously done at all points, and the meth
cd seemed 20 me exceedingly good.
did not OF course, go into any examination
OF the treasurers books, as that Is a matter for
the auditor; but did examine very carefully the
whole system of accounting. The late Mr.. Bald
win organized this side OF the work at Tuskegee
on railroad basis. That is to say, the institute.
instead of having a treasurer who keeps the
books and whose work is audited once year
from the outside, has. besides a treasurer. q
permanent auditors bureau. the office Of which
Is TO keep all the accounts.
This bureau was placed by Mr. Baldwin under
the charge OF Daniel c. Smith, who is entitled.
] think 10 very great credit for the work which
has been done under his direction. Mr. Smith
has trained capable young Negro men TO do all
the clerical work. and he himself being an ex-
pert accountant, visits Tuskegee only two or
three times year. 1 found that the institute
has a ledger account with every student, even
though he should he there only two weeks; that
IL has ledger account with every industrial
department and with every important depart
ment OF the farm. These accounts are kept with
such minutenesS to show for the last few
years the cost or every department and the
condition Of every students account. There was
no question Of financial detail which could ask
relating to the last year. the last month, the
last week or the last day, which could not he
answered in moment from the records of the
auditors office In a word. the system seemed
10 me ideal, and II is carried out with a thor
oughness that reflects the greatest credit on all
concerned.
The principal receives daily reports from the
farm showing the condition OF the herd and the
quantity of milk produced. and the like. In
addition. there is committee. consisting of a
number OF the principal officers and teachers of
the school, called Il finance committee. which
meets once week or as often as necessary.
When material is wanted for any OF the shops
or IN fact for any part of the institute. a requi
sition is made by the person Immediately re-
sponsible. This is first checked by the head Of
the division. and In that form comes before the
finance committee. The requsiton. received
Dy the committee on finance. states I'm detail
what Is wanted aud the cost or the estimated
cost, as the case may be. Nothing whatever Is
bought In any department OF the institute until
u mas been formally passed upon and approved
by the committee on finance. certain dlscre-
tion TO deal with emergencies is exercised by the
principal; but this Is the rule.
In addition. there is a committee on the reduc-
tlon OF expenses, which hereafter is to prepare
the annual budget to be submitted to the trus-
tees
The Immediate object of my visit was to con-
fer with Mr. Washington and Mr. Hare the
unanimous decision OF the committee which is
made up OF these gentlemen and myself. to
submit 10 lhe next meeting OF the trustees q re
Vlson or the bylaws based upon somewhat
radical reconstruction OF the relation the trus
tees to the work OF the institute. The new by
laws VIII provide for a finance committee 20
have the oversight OF the work now done
by the investment committee. and also of the
current finances OF the institute, which at pres
ent lit outside of the control of any committee,
The proposed bylaws will also provide for an
education committee. which will pass upon the
annual budget before its submission to the trus-
tees committee on finance and to the trustees.
They will also provide for committee on build
ings and grounds. who will have charge of the
buildings and grounds Of the institute and Of
all future construction work. When / the
expression "have charge or use it I'm the legis-
lative sense. The executive officers Of the school
will OF course be charged. as heretofore with the
duty OF carrying out the plans agreed upon.
AS the board can only meet occasionally. the
NiI1 ha ole
powers Of the trustees between meetings, so far
as such powers can be devolved upon a commit
tee under the charter. take great pleasure I'm
saying In the light OF my visit that I think the
work OF Tuskegee Institute deserves the conf
dence and heartiest support not only of the
trustees but or the public. am quite confident
that there are very few institutions OF an educa-
tional or phianthropic character whose accounts
are In better condition than those of Tuskegee
or whose method OF accounting Is superior to
that OF Tuskegss. :