The Monticellonian., 1917-01-18

Complaint is heard on every hand
that our county auditing system Is
mere farce, because the commissioners
of accounts appointed by our circuit
judges are not expert accountants and
often times are not versed even in the
primary principles OF commercial law
and the laws of Arkansas I recon
mend to the General Assembly your
serious consideration OF a plan that
has been proposed to abolish the Of
fices of county comm sBio ners of &C
counts and Substitute in lieu thereof
either district auditors. one for every
congressional district In the state. or
assistant travelling state auditors to be
selected by the travelling state audi
tor, subject to the approval ef the gov
ernor. The approval of the governor
would prevent too many assistant au-
ditors being selected. and thereby cur
tail the expense attached TO such sys-
tenn because every governor. feeling a
responsibility for the success of his
administration and a pride In record
OF reasonable economy, would only ap-
prove the employment of such a cleri-
cal force by the state travelling audi
tor, or commissioner of state accounts
as would be absolutely necessary to do
the work efficiently. The successful
experience of our state bank depart
fnent in checking up the banks under
their surveillance. with very small
clerical force furnishes an eloquent
argument for the practicability and
economy of such system.
Miilage Basis for Educ JONAH Institu-
tionE.
AT every meeting of the legislature
the question of making appropriations
to the state educational institutions
comes up for consideration. Under
present conditions It is absolutely
necessary for representatives of those
institutions to spend considerable
amount of time at the legislature at
tempting to secure the necessary ap-
preparations for operation and mainte-
nance expenses. This results in
scramble for appropriations and any
institution which does not engage in
II Will almost certainly fail to secure
the money needed to carry on its work.
Furthermore. when institution
Is able to know until after the meet
ing OF the Legislature what approprla
ton it will receive for the following
biennial period, it is impossible for that
institution to follow consistently any
plan of advancement and Improvement.
Oftentimes an institution Will hesitate
to begin line OF work which seems
to be very necessary, for the reason
tht It does not know whether 1t will
have sufficient funds TO continue IT.
After a thorough study OF the ques-
ton. l have come to endorse and to
recommend to the General Assembly
for adoption plan that has already
been adopted in IS States of the Union.
and has proved far better than the old
system of making biennial appropria
lions from the general revenue fund.
My accommodation is that special
tax be levied and collected each year
for the support OF the state supported
educational institutions. including the
state university. the state normal
school, the four agricultural schools.
the medical school. and the branch
normal college. The total amount of
the tax levy for this purpose should
be determined by the General Assem-
bly, and the percentage of the tax TO
20 to each individual institution should
be stated in the law. The tax should
be large enough to support adequately
the various institutions. which are all
doing a splendid constructive work for
Arkansas with very limited means at
their disposal. When the amognt OF
the special tax for this purpose is de-
termined. 1t can be deducted from the
levy for general purposes
1.-THE idea OF special tax for the state edu-
eational Institutions Is simply extension
o. The idea of specific TAX levied in the
various local schcol QlstIlSts OF me eAhAd
for school purposes As is well known
such a is levied in every school dis
tret in the state and no attempt IL made
to support the public schools from the gen
ersl revenue fund OF the counties or cities
and towns.
To Improve Educational system.
Arkansas rs to be genuinely congratulated
the adoption 10y an oNerNh einling n a
3erity of constitutional amendment no II
empowering school districts TO increase their
local schools levies from maximum OF
: mills IL mills. provided q majority OF
the electors in each school district 20 De
cree. In my humble opinion, the passage
of this progressive measure will stand out
as the Magma Charter OF our educational
advancement. and will forever remove the
stain Of ranking forty third among the
states of the Union In educational progress
and forty second in illiteraey from the falr
sseutcheon of Arkansas Much has been
done, but much more remains TO De oohe
for the 64s,oSS children of school age In
our state.
The following educational legislative pro
gram has been mapped out and approved
by board OF education. and heart
lily approve of every measure contained IN
this program. and recommend its adoption
by the general assembly.
= Compulsory School Attendance Law
law that will really compel school at
tendance in the State. There are at pres
our statute books three compue ery
attendance laws. but they are loosely drawn
and very little attention has been paid to
their enforcement
20 Provision for the payment OF in
tsrest and Investment of the le section
school fsnd
% Law to encourage and aid in the teach
ing of agricultural cooking, sewing and
manual training in public schools and for
the training Of rural teachers
~. Changing Law as to method OF making
annual State spportionment of school funds.
The present basis of making this appor-
tfonmeut is the enumeration. or the num-
Der of edueable children-this is faulty
There have been from time TO time in the
State suggestions and charges of padding
the school enumeration.
whether these things are true not the
present plan is weak for the following rea-
SONS:
Let the State apportionment be made on
the basis Of daily school attendance
will put premium on school attendance
II VIII stimulate teachers school directors
and patrons to secure better school attend
arce; it viii greatly enhance the value Of
school work the stat
"5 Law to properly safeguard the ia
suance of district school bonds in the state.
80 Law change the tins OF holding
county teacher Institutes, with view to
making these Institutes more practical and
OF more worth to the teachers OF the state.
- Law Creating County Boards Of Edu-
eation-These county boards 10 consist OF
seven nine members elected BY the vot-
ers at the annual school election the mem
bers of these boaras te serve without pay.
Duties Of boards in general to look after
and direct the educational work Of the
county.
IS state nlteracy Commission con
sist OF - members OF whom the state
perintendent OF education shouid be
pay. appointed by the governor. The duties
of the commission shall be TO devise plans
for eliminating illlteraey in cur state.
8 state wide uniformity or general eoun-
ty uniformity Of text books.
Uniform Text Books.
"ReEulations for uniform text books fer