The Anderson daily intelligencer. [volume] (Anderson, S.C.) 1914-1915, 1914-10-22
SWEAR|NGEN WRITES
REGARDING SCHOOLS
CHANGE MADE IN HANDLING
ACCOUNTS
TO COMBINE ITEMS
On Account Of Crisis, Accounts
Are Consolidated in Order to
Permit Schools o.,ening.
TO COMBINE ITEMS

A very interesting letter was receiv-
ed yesterday by j. r. FELTON, from the
Office OF the State Superintendent of
Education. Mr.. Swearingen writes
here to the effect that the present
financial crisis makes some steps nee
essary and he gives his idea for solv-
ing the problem. The following is
Mr. Swearengen's letter:
The County Board fund for the
schools of your county is derived
from the following sources:
Il. The State dispensary balance
paid out under Act No. 566, page 1877
Statutes 1912.
"2. One half of the one-mill State
school tax OF 1913 in accordance with
Act. No. 131. page 1874, Statutes 1913!
"3. Such small fractional sums col
lected by the County Treasurer as
cannot be readily or conveniently
handled except as q county board
fund.
a. The county building fund equal
to per cent of the proceeds of the
three-mill constitutional tax for the
current year.
"The making of four separate and
distinct accounts from these four
items is needless and profitless
MULTIPLICATION Of tho work. Such a dis
tribution always complicates the an
nual report OF the County Superin-
tendent to no advantage.
Since the law directing the ap-
portioning of the State dispensary bal
ance restricted the expenditure Of this
money to four years, 1t mas been i'm
practicable:to combine these items be-
fore now. The scholastic year 1911
IL, 1894 and 1914-15 cover this
quadrennial
Il, therefore, recommend that all
the items of your County Board fund
be consolidated under one account
Ihis account should be given a page
In the County Superintenaent's led.
ger, and should be handled as the &C.
count Tor each separate district is
haidled. 1t should embrace receipts
ana expenditures. The receipts should
te made up OF all cash balances no y
CD hPnd in the County Board fund, IT,.
gether with al additions between Jul,
/, 1914, and June 80, 1915: The ex.
penditures should be made up of all
ontIays, whether n separate districts
VI III the county at large.
lr the present financial crisis.
her..y authorize the immediate con.
solidation of these accounts in order
TO permit the use of this money in
opening and running the schools this
fall. In my opinion 1t is not advisable
or desirable to hold this money in the
treasury while the schools are clos.
ed Tor the lack Of funds. Moreover
this simplification of accounts should
nghten the work both of the County
superintendent and the County Treas
nrer, besides facilitating the prepar-
alton OF your own annual repori nj
the end of the year.
Please write me the amount Of cash
In your county treasurer's hands for
schooi purposes. This total should in
clude:
l. All district balances.
z. All unapportioned funds.
8. All moneys paid into the county
treasury for school purposes sin. a
july 1. 1914.
4. The sum available from the
County Board fund.
The law plainly prohibits any
school district from running i'm debt
Please cooperate with the Office bv
refusing to approve any warrar. that
WIN create an overdraft in the dis
trfct funds.
The postponement of taxes now
seems impracticable. Such a course
would automatically close the schools
IN practically every district. The child
rem cannot AFFORD to lose a year. and
urge you to employ every energy to
maintain the standard of afSiciency
staohshed during 19ia-14. Public edu-
.ation Is a fundamental need of the
State. ana retrosression even In the
present crisis should not be tllouebt
M In any community.
Please write me fully concerning
your plans. Do not fail to make the
maximum use of the State high school
fund. the State rural graded school
fund, and the State term extension
fund.-