strange that, as is often the case, their account shows that they have paid out more than they have received; or that they have neglected to enter some items for which they have paid out money, and are not able to show vouchers for all the money received; or, that the money on hand at the beginning of the year does not correspond in amount with that on hand at the close of the preceding year. To obtain one report will sometimes cause the county superintendent to visit a remote part of the county, and he may possibly have to go over each item in the different accounts with the treasurer in order to correct the evident mistakes. And then, after all possible care has been taken, the reports sent in to this office by the county superintendents often contain unavoidable discrepancies, of considerable amount in the aggregate, which cannot be satisfactorily explained.

The pay which the secretary, and treasurer receives averages about fourteen dollars to each officer. This does not seem a large sum, but when we pay it to each one of over 9,000 men, it amounts, as in 1888, to $128,748, and is increasing yearly.

While the law, strictly speaking, provides for but two kinds of districts, it practically allows of four, viz.: the district township, the independent township district, the city independent, and the rural independent. In addition, the district township may consist of one subdistrict, or in another form of two subdistricts, under separate provisions of the law; it may consist of one independent district alone, which may be divided into wards for school purposes.

The only feasible remedy for this evil is to return, as soon as possible, to the provisions of the organic law of 1858, making each civil township a district for school purposes. This, including the city independent districts, would reduce the number of districts to a little over 1600 in the State. Whether, under all the light shed upon this question by this and preceding reports, the change is desirable, is a plain business proposition, with which the legislature alone can deal.

ENUMERATION OF SCHOOL POPULATION.

In connection with this subject of attendance, something should be said concerning the annual enumeration of our school population. By section 1745 of the code, it becomes the duty of the secretary to file with the county superintendent "between the first and fifteenth days of September of each year the number of persons, male and female each, in his district between the ages of five and twenty-one years." There is no direct provision designating between what dates the enumeration is to be taken, nor by whom, although the law very strongly implies that it must be done between the first and fifteenth day of September, and it is usually considered the duty of the secretary. In some districts it is taken in August, and in others in September. In some cases the number of males and females is reported; in others the names and residence of the parents and the number of children in each family, and in a few cases it is probable that an estimate is made, based upon last year's report. As a consequence our statistics are not as reliable as they ought to be.

There appears to be no good reason why the enumeration should be taken each fall. It would answer every purpose if it were taken every odd-numbered year. Then it should be taken in all districts, as nearly as possible at the same time, by some one authorized to do it, and he should be required to make affidavit to the correctness of the work. The returns should show the whole number between the ages of five and twenty-one; the number between the ages of seven and sixteen, inclusive, and the number of those who have not been in any school at least twelve consecutive weeks, during the last year. The blanks for these returns should be prepared at the office of the superintendent of public instruction, and sent by him to each district through the county superintendent, in order that the enumeration may be uniform throughout the State.

The suggestion made by my predecessor, Hon. J. W. Akers, that the apportionment of money, at present derived from the interest of the permanent school fund and other sources, should be

based upon the average daily attendance for the preceding year, as reported by the county superintendent to the superintendent of public instruction, carries with it much force. The changes in the law necessary to carry such a provision into effect would be but few. It seems the only just and equitable way, when we consider that the money would thus reach those schools in which there is the most work to be done on account of the large number of pupils. In fact such an enactment, together with one providing for free text-books, would doubtless increase the attendance and act as a very efficient auxiliary to a compulsory law.

SCHOOL-HOUSES AND SANITATION.

Section 1723 of the code makes it the duty of the board to consult with the county superintendent as to the most approved plans before erecting any school-house. This provision of the law is very generally complied with, and a majority of the buildings lately erected are comfortable and well adapted to the purpose for which they were designed.

The following comparison shows a gradual growth and improve

ment.

Number and kind of school-houses, with their valuation:

There has been an increase in number in the last ten years of 2,196 buildings, and of $2,845,639 in their valuation. The log school-house is fast disappearing.

The blanks sent from this office to each county superintendent, upon which to compile his annual report, contained certain questions as to the condition of school-houses in his county. In some cases the county superintendent could only give an estimate, but we believe the following table compiled from their answers, contains a fair summary of the condition of the school-houses throughout the State: