CIRCULAR.

OFFICE OF SUPERINTENDENT OF PUBLIC INSTRUCTION,
IOWA CITY, Iowa, Jan. 25, 1855.

I send you herewith a statement of the apportionment of the interest of the school fund for the year 1854. The 8th column indicates the amount to which your county is entitled for school purposes. This sum, together with the county school tax and all other funds appropriated to the county for school purposes (except fines) should be added together, and the aggregate amount apportioned on the first day of March next, among the school districts of your county, which filed their repcrts with you on the first day of October last. The law requires that fines for breaches of the penal laws and exemption from military duty, shall be apportioned sepa

rate.

In case you have collected any interest which was not reported to me in time to be included in this apportionment as shown by the 5th column you will have to retain it on hand and include it in your report of interest in January, 1856, as no interest can be apportioned to the disrict until it is first reported to the Superintendent and apportioned by him among the several counties. This shows the absolute necessity of having the interest promptly paid and reported.

In the event you have an excess of interest, you will first deduct the aggregate of the respective sums required for salary, contingent expenses and school purposes as shown by the 3d, 4th and 8th columns, from the amount reported or estimated as shown. by the 5th column, and pay over the remainder on drafts drawn on you by the undersigned in favor of other counties. These drafts are to be cancelled when paid, and filed with your vouchers. If you have collected no interest, or if the amount collected is not sufficient to meet the demands of your county for salary, contingent expenses and school purposes, the deficiency will be made up by drafts enclosed herewith on other counties or the State Treasurer. When you receive the money on these drafts, either from the per

sons on whom they are drawn or of any one to whom you may transfer them, you should be careful to endorse them officially. If you do not succeed in collecting them before the first of March you should nevertheless include the amount in your apportionment and collect them so soon thereafter as possible. The drafts on the State Treasurer may be readily transferred to the county treasurer, or to persons wishing to use funds at the land office in this place, as the money will be paid on demand in specie. In case you find it convenient to make such a transfer, it will simply be neccessary for you to endorse the draft.

I would add that the amount allowed for contingent expenses, can only be used for the legitimate expenses of the office. It is the property of the office and not of the Fund Commissioner, and in case it is not expended during his administration it should be transferred to his successor. Every Fund Commissioner should open a regular contingent expense account-enter each item of expense incurred and credit the account with the amount allowed. You will deduct your salary and contingent expenses as shown by the 3d and 4th columns before making your apportionment and file the certificate of allowance, returned herewith, with your vouchers. Where two or more officers have held the office during the same year, the salary should be divided between them in proportion to the time each had served..

The apportionment has been unavoidably delayed in consequence of the imperfection and late arrival of many of the Interest Reports. Some have come too late for insertion: and greater promptness hereafter will be very desirable: should the apportionment fail to reach any of the frontier counties by the first of March, and thus prevent the apportionment to the districts being made on that day, let it be made as soon thereafter as practicable..

By the present apportionment the amount for each person between the age of 5 and 21 years is fifty-seven cents. But in view of the small number actually attending school, and the addition of the county-tax, the amount going to each scholar will be about two dollars and twenty five cents.

I.am, respectfully,

Your Obedient Servant,

JAMES D. EADS,

Superintendent of Pub. Ins

REPORT

Of the Committee of Ways and Means, in relation to the State Treasurer, and Superintendent of Public Instruction.

The Committee on Ways and Means, who were authorized by a resolution of the Senate, to examine the book, papers and moneys in the office of the Treasurer of the State, and of the Superintendent of Public Instruction, beg leave to report, that they commenced their labors by examining the books, papers, &c., of the State Treasurer, and find him charged in the Auditor's Office, with a balance on sales of saline lands, on 1st Nov., 1854, of..$5,515 70 Amount received for Revenue from 1st November, 1854,

to date,.

202,935 80

Making the sum of,

$208,451 50

Of which sum, we find according to vouchers in his office, that he has disbursed, since the said first No

197,366 45

11,085 05

vember, 1854, up to the present date,..

Leaving a balance in his hands of,..

...

Which amount they found in his office in cash.

$208,451 50

Your Committee further find upon careful examination, that the Superintendent of Public Instruction has not at any time deposited with Hon. M. L. Morris, State Treasurer, the sum of $50,000 00 of the five per cent. fund, or any part of said sum, as stated in the report of the said Superintendent, of date July 11th, 1856..

tion received on the

Your commitiee find that the Superintendent of Public Instrucday of January, 1854, the sum of $54,341 59 from the General Government, being the amount of the five per cent fund, on the proceeds of the sales of the public lands, for the previous year. Of this sum there has been distributed among the different counties, as per receipts of the Fund Commissioners on file in the office of the Superintendent, the following amounts to wit: