Alma record. (Alma, Mich.) 1878-1928, 1909-01-07

expenses of the state government are
paid.
''In justice to the last legislature and
especially upon the finance committee,
upon whom involved the duty of pre-
pairing the general budget, l deem II
proper that an exact statement of the
situation be made.
Investigation that have made
shows that for thirteen years pre-
ceding 1906 II had been the invariable
custom Of the auditor general to re
port. as required by law, to the super
intendent of public instruction for ap-
portionment to the several counties of
the state practically the entire amount
remaining In the primary school inter
est fund on Nov. / of each year. The
only sum not apportioned was the ag-
gregate of the odd cents in the per
capita computation. For instance, II
the apportionment amounted to $3.67
per capita, there was apportioned $3.50
per capita, the balance being left sole
ly for convenience in making the com
putation, to be included in the next
succeeding semi-annual apportionment
The result of this practice was that
only the small balances remained in
the primary school interest fund on
Dec. 81 of each year for the last thir-
teen years after the November ap
portionment was made.
"The average balance in the primary
school fund after the November appor-
tionment for thirteen years was only
S42, ,103.51. In sharp contrast with the
above is the following showing for the
two succeeding years: 1906, $1,222,-
4S6,57; 1907, s1.667 ,494.
Departed from Custom.
Having for these thirteen years
practically exhausted the primary
school interest fund in making the
November apportionment, the auditor
general departed from the long estab-
lished custom in his department in
November, 1906, and in that year and
the year following failed to include in
the total reported TO the superintend-
ent of public instruction for apportion-
ment large sums, SO that after the ap-
portionment was made in November,
1906. there remained in the primary
school interest fund s1,222 ,4S6.57, and
after the apportionment of November,
1907, 81, ,667 ,494.
when the legislative committees
came to make up the general budget
In 1907, they called for information as
to the balance in the state treasury
at the close of the year 1906, and were
Informed that it was approximately
s2,300,000.
mo member of the committee and
no one connected with either the legis-
lature or the executive Office had any
reason to suspect that more than a
nominal amount of primary school
money, as shown by the average OF
less than s43,0 900 for the previous thir-
teen years, was included in this bal
ance. They rightly supposed that as
in previous years, the primary school
interest money had been apportioned
and distributed to the counties as re-
Quired by law. The members OF the
committees could properly assume that
they were dealing with a general fund
balance, and they proceeded, as was
entirely business like in view of such
understanding, to take this large bal
ance into account in preparing the gen.
eral budget. Had they been apprised
of the fact that s1,222 ,4S6.50, or over
one-half of the balance, belonged to
the primary school interest fund they
would, without doubt, have added that
amount to the total to be raised by tax
for the general purposes OF the state
government In November, 1907, the
auditor general withheld s1.667 .494
from the November apportionment,
an even greater sum than was with
held the previous year. while in No
vember last practically every dcllar in
the primary school interest fund was
apportioned as It should have been.
under the law in each and every yss,r.
The governor then directs the alter
tion OF the legislature to a compare
tive statement of amounts necessary 10
be raised by tax for the general ey-
penses Of the state government. as er-
timatcd by the auditor general. with
the amounts appropriated for such pur-
poses by the several legislatures dur
ing the past twelve years, and con-
tinues:
During the biennial period ending
December IS. 1903, the total receipts
Of the primary school interest fund
were 80 .327, ,S47.72. or this amount ST.
600 6673 81 was paid by railroad corpo-
rations and 1891 .943.51 by insurance
companies The balance of ss35,2S6.Si
was received from other interests
which pay a specific tax. During the
same period there was paid from this
fund by the state to the several coun-
ties for the support OF the public
schools s9S91 ,076.2S, or $3.50. .22S. .56
more than the revenue of the fund
'"fhe aggregate Of state taxes levied
and collected during the same two
years was s7.9s5,s1s42. and the back
taxes collected amounted TO 1871 .244.S6.
institutional Expenses.
THE expenditures of the state on ac-
count OF our educational. charitable.
penal and reformatory institutions dur-
ing the same period amounted TO Sc
793, ,224.83, being as follows:
University OF Michigan. 4. 81 096, 700 .S2
Agricultural College .... $50, ,S36.Sl
Normal College ........ 270,S4s.S0
Central Normal School. 80. 170.526.20
Northern Normal School. 113,249.9f
Western Normal School .. 1S1,216.S2
County Normal Training
Glasses .. 6s.0O0. 90