a tax and collects it, supposing the legal existence of the district is ques. tioned, and finally denied by proper authority, to whom does the tax bolong?

A. The tax belongs to those who levied and paid it, and not to the whole old district, wbich included the new one. The old district were parties neither to the levy, assessment nor collection of the tax, and can in no manner share in its use.

Q. Have Town Treasurers a right to use the school tax to inake up deficiencies in other taxes ?

A. No Treasurer has any legal right to divert a dollar of the school fund, or the school tax to any other ase whatever. We have frequently answered this point, and upon no one point has more trouble arisen. The intent of the law is plain. It is not the part of justice to make the schools suffer for the neglect of a few who do not pay their taxes. The school fund is mainly a gift from the General Government, and the State in its management is simply a trustee for a specific purpose, and so regarding it, has placed in its Constitution a positive prohibition against diverting it to its own use or profit, or, indeed, for any purpose whatever, save that for which it has been specially set apart—the Constitution expressly providing that the school fund "shall be exclusively applied” to the purposes of education. The tax levied by the County Board is only a condition of receiving this school fund gratuity, and is in no proper sense a county or & town tax. It is 'a matter entirely separate, and should be so kept by all who have the management of it in any capacity.

(To be Continued.)

(We would call the attention of Town Superintendents to the following notice, repablished from the February Namber of the Journal,-ED.]


You will confer a favor on this Department by returning to the Office of the Wisconsin Journal of Education, the names of the District Clerks elected in your several towns at the Annual Meeting in September last.

Each District Clerk is entitled to a copy of the Journal of Education, and in order to insure its regular receipt by those officers, it is necessary that the publishers of the Journal should have a complete list of their names and post office address.


Supt. of Public Instruction,


The first regulation of the Department concerning appeals, is : "An appeal must be in writing, signed by the appellant; and all facts therein stated, with the accompanying maps and papers, intended to be presented in support of it, must be verified by an oath.” The regulations also im. peratively require that a copy of the appeal, duly verified by oath, with all the accompanying statements, maps, and papers, must be served by the appellant on the opposing party; and a copy of the answer must be duly served on the appellant. Notwithstanding these requirements are so plain and positive, there are persons who imagine they must visit the State Superintendent in person, and explain and enforce their view of the question at issue. The Superintendent, to be just to himself and his position, can not consent to hear any ex-parte statements; he can only receive and entertain papers in appeal cases, properly verified, and properly served on opposing parties; and it is only upon such cases, so presented, that a decision can be rendered. The decision must be made from the record, and no amount of personal visiting and plying the State Superintendent, can in the least effect the result. It is, therefore, very desirable that parties interested in appeals should not personally apply to the State Superintendent with a view or hope of influencing his action. He is determined to hear and examine cases only when “in writing," duly " verified," and properly served on opposing parties.

EDUCATIONAL JOURNAL. If Town Superintendents and District Clerks would render their towns and districts a useful and lasting service, they should see to it that the numbers of the Educational Journal are carefully preserved; for the opinions and decisions rendered by the Departinent will regularly and continually appear in its columns, and must prove more or less serviceable to every district, in questions of jurisdiction or interpretation constantly arising in the administration of the School Laws. It is by law the duty of each District Clerk to have each successive volume of the Journal bound, at the expense of the district, and placed in the district library. It is very desirable that this requirement of law should be strictly complied with.

LYMAN O. DRAPER, Supt. of Public Instruction.

Precocious.-A little friend of ours was recently asked the question, * Who made you?" Placing his hand a few inches froin the floor, he answered, “God mado so much, and I grew the rest alone."


The following table shows the apportionment of the School Fund of this State for the present year, together with the number of children in the several counties :

1,415 25

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2,945 50

Bad Ax,
Columbia, .....
Eau Claire,...
Fond du Lac,.....
La Crosse,
La Fayette



159 .1,989 188

86 .2,255 ..7,890

161 ..18,800 ..18,118


319 ..11,399 .10.472

6,778 6,753

659 18,040 2 829

574 4,945 2,822 6,644 6421

$1,461 00 Marquette,..

1,959 75 Milwaukee,
8,247 50 Monroe,. .....

119 25 Oconto,..
1,491 75 Outagamie,
108 50 Ozaukee,

64 50 Pepin, 1,691 25 | Pierce, 5,917 60 Polk;

120 75 Portage... 10,850 00 Racine,. 9,834 75 Richland,

815 75 St. Croix,

261 75 Rock,
8 549 25 Shawan3w, ...
7,854 00 Sauk,..
6,079 75 Sheboygan,
5,064 75 | Trempealeau,.

494 25 Walworth,
9,780 00 Washington,
1.746 75

480 50 Waupaca,
8,708 75 Wayshare,..
1,741 50 Winnebago,
4,983 00 Woody.
4,815 75
187 25 Total,



6,592 4 844

18,458 51 1,887

878 279 78 2,858 1,764 76 5,911

4,489 25 813 288 50 868 65100

224 168
1,618 1,218

6,157 50

592 50

74 25

4,656 (0 8,608

6,456 457 849 78 9,267

6,950 % 8,482 6,861 59 9,760

7,320 0 4,830 2,122 50 8,102 2,826 80 7,149

3,861 00 885 988 78

10,017, 75

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8181,159 75

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-"Women govern 03; let us render them perfect; the more they are enlightened, so much the more shall we be. On the cultivation of women depends the wisdom of men.

It is bg women that nature writes on the hearts of men."

PLUTAROH speaks of a long white beard of an old Laconian, wlio, on being asked why he let it grow to such a length, replied: “It is that having my white beard continually before my eyes, I may do nothing unworthy of its whiteness."

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Home Department.


BY G. W. G.

"Take the next page to-morrow," said our Professor, and rising left the room. That was a hard-looking old room, too, for it had seen many a year of hard service in the good cause of roots and branches, planes and angles. In short, it was the Freshman recitation room in old and our earliest recollections of college life still cluster fresh around those black walls, all bechalked with geometric cones and pyramids, and mys. terious symbols of algebraic lore. Alas I could those old black-boards take words and tell of half they have seen and heard, and felt, how many woeful tales of fright and frustration would they unfold. What stories would they tell of unwelcome introductions received, and stern rebuffs borne of the base lines of care, the acute angles of grief, and the sure signs of perplexity that have disfigured their sable faces.

Well, we had recited our first lesson. The class of 18— had gathered there for the first time in our collegiate life.

We could tell by what tribulation and persecution we first found that room--how we went tremblingly ap those gravel walks, and mounted those old grey stone steps and as we stood in doubt, how we asked our trickish Sophomore friend to direct us; and he, scamp that he was, sent us to the room above our own, dedicated to Senior sophistical dignityand, as we manifested our unsophisticated presence in that honorable precinct, how we were cruelly told that salt was plenty below. Ah! well do we remember the chagrin that overwhelmed us, and with what misgivings we descended again that old staircase, and found our propriam sedem on those long hard benches. And well do we remember, too, as we sat there in pensive mood, whose name first broke the silence, and whose clear and manly voice responded, as the tangled yarn of Latin quids and quods was all unravelled into plain English whys and wherefores. Nor was his the leading voice in that hour's trials only; his was a leading mind; and as he led that class in the first onset of a four year's struggle, so did he lead it in all its subsequent encounters, whether with the heavy artillery of Euclid and Newton-the light infantry of Homer and Horace—the strong battal. ions of Whateley and Stewart, or the beamy spears and burnished blades of Butler and Edwards. His heart never quailed—bis cheek never blanched-his arm never fell.

Memories of him are closely linked with all the scenes of my college life. Well and dearly do I remember where first we met. There is a something in the human soul that tells you who will be your friend. Call it congeniality, call it community of mental habitudes or feelings, call it mental magnetism, or what you will, it is there, and we feel its influence. I felt it then. I knew he was my friend, and subsequent experience proved the truthfulness of my first impressions. We walked; I bless God for walks. How many noble thoughts and lofty aspiration and holy purposes have been conceived when the wandering feet have scarcely known their tread, or felt their weariness. Yes, I thank God for making beautiful and pleasant scenes and sites; and there are many of these about old DThere is the vale of Tempe, so classically beautiful, through which the miniature Peneus winds its quiet way on to the majestic stream, less noted, but more noble than the Tiber. There also is “Mink Brook"-good old Saxon words both-less classio, but not less romantic than its confrere. And then there is that renowned and rocky eminence, sarcastically called in students' phrase, the “President's Garden.” And the very fields and lawns, the rocks and trees, all seem to breathe a kind of inspiration. How many noble sons of a noble, fostering mother have left behind them here a kind of high and holy influence that floats in the very atmosphere, and lives in every thing around. We felt this influence, and while wandering over these moors and through these vales, how often did our hearts barn within us. We talked of hopes, plans, and prospects--of duties and determinations, till our youthful hearts fairly bouuded with eagerness for the great future. How we longed to break away from the staid and sober present, and leap far onward into the dim and shadowy, but enchanted land of futurity. How we strained our vision to pierce the veil and peer into the darkness beyond. Alas! well was it we could not, for he would bave seen the angel with the sharp scythe gathering his early sheaves, and bimself bound up in the precious bundle.

My friend was a true one. His firm and friendly grasp told of a heart that had depths in it, and you felt sure that being once enshrined in those heart-depths, no casual shock should dislodge you.

Oh, it is a boon, a very god-send, to find such a friend. How rare they are. He was generous, and kiod, and faithful. You knew that he had good thoughts and noble ones, and you could trust your own to him also Together we passed through our college life. Together we drank at Helicon's crystal fount, and trod in classic song the fair fields of Attica and Latium. Together we dived into the depths of earth to bring op instruction, and soared away to the stars to bring it down. We met often around the same sacred altar, and talked of our trust in the same blessed Saviour. We measured our distances and took our bearings, and together we calou

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