The Richmond Virginian. (Richmond, Va.) 1910-1920, 1914-02-06
STEARNES ASKS FOR
LESS COMPLEX PLAN
Shows That School Accounting
is Cumbersome and Old
Fashioned.

Il make no warfare upon treasurers'
many of these worthy officials receive
very moderate return for the labors
they perform. But among school men
II hear no more caustic and persis-
tsnt criticism than the comment made
upon the fact that 1t costs our local
school revenues in counties more than
three times as much to collect and
disburse the school moneys as 1t does
to supervise the schools In 1912 the
county treasurers received slo3. o56.7 4
from local school funds and county
superintendents from the same source
only $30.6so9I."
Blaming the system and not the
official. superintendent r. c. Stearnes
makes the above statement in hrs an
nual report for the school year 1911
In urging a better system Of settling
local school accounts he recites the
fact that the department of public
instruction is expressly forbidden by
statute to inquire into or supervise
such accounts. yet it is frequently
held responsible for the errors and
delinquencies made in their settlement.
That errors are made is not all re-
markable under the present complex
system. Says Mr.. Stearnes:
In making settlement with county
treasurer the school official or audi
tor must go to the records of the com
missioner of the revenue. the county
clerks Office and the State corporation
commission to get his facts. He must
consider no less than FIVE different
rates of treasurers commissions in
volving difficult calculations. He must
consider collections prior and subse-
auent to December sst. must unravel
the mysteries of flva or six delinquent
lists covering at least two years must
follow the tracks of those who pur-
chase land for taxes. and must be pre-
pared to look out for dog taxes. oyster
taxes and local capitation taxes do
mated to the schools in some counties
but denied in others.
If the school boards were given 80
per cent OF local taxes. as they are
given 30 per cent Of State taxes. and
the boards of supervisors were re-
auired to pay all treasurers' commits
sions and to look after all delinquent
lists. public school settlements would
be so simple that mistakes could
hardly occur. and settlements by
boards OF supervisors would be no
more difficult than they now are
Superintendent Stearnes then com
pares the cost OF collecting school
funds in counties and cities. Says he:
I'm 1907 the county treasurers were
paid $so.e55.30 in commissions from
local school funds and city treasurers
$3.ss4.29. In 1912 the corresponding
figures were &io3.05e.74 and s3.s03.4a.
Ii will thus appear that the burden
OF collection in counties has almost
doubled. while in cities It has in
creased less than fifty dollars. The
fault Is in the system. The city
treasurers have no doubt enjoyed equal
benefits with their brethren in the
counties. but they have been paid in
way that takes the burden off the
school funds. While our total school
revenue increased 81 per cent during
this time. which increase proceeded
almost pari passu In counties and
cities. treasurers commissions in
counties Increased II per cent.
IT suggest for the benedt of the
treasurers as we'll as the schools that
simpler forms OF settlement be de-
vised, and that school funds be relieved
Of the charge for treasurers' commits
sions.
Let small but perfectly definite
deduction be made TO cover delinquent
lists and then have all commissions
paid in one settlement by one board
o-wit. the board of supervisors. the
money to come out OF the general
county fund and not out of school
funds"