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BOARD AND NATIONAL SCHOOL…

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BOARD AND NATIONAL SCHOOL EXPENDITURE. I The School Board's annual statement of accounts, published in last week's issue of the I Observer, is of public interest, seeing that the expenses of the Board are partly paid out of the rates. A short time ago we quoted some of the leading items of the receipts and expenditure of the National schools, and a | comparison of the balance sheets of the two schools cannot be uninteresting. The In- spectors' reports of the Board schools have not been published by the Board, but it is understood that the education imparted is of a satisfactory character. The report of the In- spectors with regard to the National schols have been issued, and must be highly grati- fying to all concerned. Indeed the sum of X9 7s 2d was deducted from the grant owing to the scholars having earned more than 17s 6d a head on the average attendance—a fact which needs no comment. A comparison of the two balance sheets shows very conclu- sively how much more economical the Nation- al schools are conducted than those of the Board. For instance, the salaries of the officers of the Board amount to £ 73 Is 8d, and the legal and other expenses of adminis- tration to £ 18. both making a total of £911s 8d. In the National School accounts these items do not appear, the work being done voluntarily by Chancellor Phillips and his colleagues. In the Board accounts sun- dry items, including books, apparatus, re- p--ir. &c., cost RIC-2 16s 8d, whilst only £ 43 9a 5d is charged in the National School returns for similar items. It may be, of course, that this great difference can be ex- | plained, but until the explanation is given the expenditure tells to the disadvantage of the management of the Board. In both schools the receipts from school pence falls far short of the sum necessary to cover ex- penditare in the case of National Schools 1 the deficiency is made TIP by subscriptions and collections in Church, the two items amounting to £88. The deficiency in the Board's accounts is much larger, amounting altogether to zC504, and must be made up out of the rates. This is a serious item, and the question may well be asked whether the ex- penditure is not considerably in excess of what it need be. We commend the subject to the consideration of the ratepayers, whose money seems to be expended with consider- able freedom.

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