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Such, for example, are the items, " school-bonds sold," "short loan," "bills payable," "bills receivable paid," etc., etc.

The condition of the bonded debt may be seen by inspection of the balance-sheet of the secretary (Appendix, p. vi), showing that there are bonds to the amount of $275,000 held against the Board. A short loan, amounting to $80,000, was effected to cover a temporary deficiency of funds, owing to the failure of the treasurer of the Board, and the consequent necessity of resorting to the courts to recover the funds due, from his bondsmen. Since the adoption of the new State Constitution (November, 1875), the Board has paid the following sums, which constituted the indebtedness at the time the provision of the Constitution went into effect which renders it illegal to increase indebtedness or to incur obligations within the year beyond the revenue of the year:

Due in Philadelphia, September 2, 1877
Due in Hartford, Connecticut, May 1, 1878
Due in Hartford, Connecticut, January 27, 1879
Due in Hartford, Connecticut, February 23, 1879
Due at Valley National Bank, December 7, 1875
Due at Valley National Bank, December 14, 1875 .
Due at Valley National Bank, December 21, 1875 .
Due at Valley National Bank, December 28, 1875

Total indebtedness November 30, 1875

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$200,000

150,000

100,000

100,000

60,000

60,000

35,000

50,000 $755,000

The $205,000 due at Valley National Bank was paid at maturity, out of the general fund. The $200,000 due in Philadelphia was paid at maturity, out of the funds arising from the extra mill tax levied in 1876 and 1877. The $150,000 due at Hartford, Connecticut, May 1, 1878, was paid by the proceeds of $150,000 six per cent. bonds, issued under authority of the Board, March 13, 1878. When the other two notes (due in Hartford, Connecticut) became due, in January and February, respectively, of the present

year, they were paid from the funds derived from the extra tax levied to cancel the debt, and from funds created by the further sale of six per cent. bonds of the Board. The net result of the transactions of the Board, as regards its debt, therefore, has been to reduce it in four years from $755,000 to $275,000 (leaving out of consideration the short loan of $80,000, to cover the interval required to obtain judgment in the case of the bondsmen of the late treasurer), thus making a reduction of $480,000, besides paying the interest, amounting to nearly $100,000, during that period.

The Board has reduced its tax for the sinking fund from ten cents to five cents on the hundred dollars of assessed valuation, and expects to realize a sufficient sum from this source to pay the annual interest and cancel the entire principal by the year 1883.

It must always be borne in mind that the Board has had to provide for an unprecedented increase in the enrolment of pupils during the past twelve years-an increase, namely, from 15,291 in 1867, to 48,836 the past year. The consequence has been that the Board has expended during that time the sum of $1,881,760 for buildings and lots, and $505,366 in repairs and alterations. The number of pupils has more than trebled during the twelve years. From the report of the superintendent, it will be learned that

The number of teachers was- For day-schools

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967

146

1,113

48,836

6,286

55,122

I have prepared a tabular view showing the progressive increase of several important items in the statistics of the growth of the schools:

Years....

40

1864 1865 1866 1867 1868 1869 1870 1871 1872 1873 1874 1875 1876 1877 1878 1879

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The table is so arranged as to show the increase of pupils. Opposite the word "pupils," in the first column, the figure "12," in the second column, headed 1864, means 12,000 pupils enrolled in the schools for that year; 13, in the next column, indicates 13,000 pupils for 1865; 14,000, for 1866, is placed one space higher, to show an increase of 2,000 over the number enrolled in the year 1864. The figures in the right-hand columns that represent the number of pupils signify thousands, and are placed one degree higher or lower for each increase or decrease of 2,000. The figures opposite the word "salaries" indicate the number of thousands of dollars paid during the year for salaries of teachers, officers, janitors, and other employees. The year 1864 the salaries amounted to $100,000, and the next year the total rose to $145,000, which rise is indicated by placing the figures two degrees higher (one degree for each $20,000). The “tuition" is found by dividing the total salaries of employees, together with cost of supplies and other running expenses, by the average number of pupils actually belonging to the schools for the 200 days of the scholastic year. The figures opposite the word "tuition" indicate the number of dollars which the instruction and incidentals of each pupil cost the city for the entire 200 days of schooling. As a matter of fact, the attendance of each pupil enrolled was 136 days the past year, and therefore cost the Board for

tuition only $11.78 for the year. Had he attended the entire 200 days, his tuition would have been $18.73. During his absence of 64 days, his place was filled by another pupil. The item "tax" indicates the amount (in number of thousands) raised of city tax for each mill on the dollar (or for each ten cents on the hundred dollars) of assessed value of city property: and hence, also, it indicates the amount of assessed property in millions of dollars. The item "rate of tax" denotes the number of mills raised on each dollar; and if it is used as a multiplier, and the figures denoting the number of thousands received for each, mill of tax are multiplied by it, the product will be the amount of city tax raised, in thousands of dollars.

There are many interesting inferences to be drawn from the tendencies that appear in the tabular view. It is clear, from the ascending scale of the two items "salaries" and "pupils," that the size of the school-system has grown very rapidly, and that the amount paid for salaries which is the chief item in the running expenses-has increased quite as rapidly. While the system has increased in size and expense, however, the amount of the city assessment, as indicated by the item "tax," has not increased nearly so much.

It follows, therefore, that the amount of money collected by city tax for each pupil has constantly decreased pro rata, and has only been kept sufficient by increasing the rate of tax until it reached the maximum allowed by the charter of the Board, viz., five mills on the dollar (or fifty cents on the hundred dollars), in the year 1876. The year after the adoption of the new Constitution of the State of Missouri, as already remarked, although the Board collected a five-mill tax, it was not permitted to use but four-fifths of the proceeds for current expenses, the balance being devoted exclusively to the payment of debts existing previously to the adoption of the Constitution.

The city tax is the source of seven-eighths of the entire revenue of the Board, and consequently its limits mark, in a very definite manner, the limits of the ability of the School Board to provide for the quantity and quality of the schoolsystem. Since 1876, therefore, the Board has been quite

unable to make preparations for the same rate of increase of the enrolment of pupils that had before occurred.

Perhaps it is true that this difficulty in the way of obtaining sufficient funds for building purposes and for current expenses is not to cause any embarrassment to the Board, for the reason that the return of business prosperity to our community will materially increase the assessed valuation of the city property, while the same fact of prosperity will enable many citizens to support private schools, as they did by preference before the advent of hard times compelled them to resort to the public schools for the education of their children. If this is so, then there will be an increase of revenue and a decrease of running expenses an occurrence that would relieve the schools from any solicitude as to provision for the future.

The questions of ways and means, although necessary, are not the most important questions that concern the citizen and tax-payer in this matter of schools. It is of paramount importance that the schools be made efficient in all their departments, and that the newest and most approved methods be introduced and carried into effect throughout the system.

That this desirable result has been accomplished in all respects, would be far too much to claim; that in many particulars the schools have constantly improved, is a fact generally conceded. The cost of educating the youth of the community in good schools is so small, compared with the necessary other expenses of clothing and feeding them, that it ought not to be urged against free schools. On the other hand, the difference between the results of good education and the results of neglected education are so great that the wise generation of men will not hesitate to choose the former for their children, even if accompanied by great personal hardships and self-sacrifice.

I have always felt a warm interest in the success of the experiment of making the kindergarten a part of the public school system. Long before my connection with the School

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