Page:Oregon Historical Quarterly vol. 8.djvu/166

 158 F. G. YOUNG. fund degenerates from bad to worse. At the opening of the period of statehood the fund had been largely distributed among the counties. The county superintendents were by law required to report to the Territorial Auditor on the state of the territorial common school fund in their respective county treasuries. The Territorial Auditor, however, fails to give any data whatever, and so the reports of the Terri- torial Treasurer, who is engaged in distributing it, present a dissolving view of the ''school money" as it passes into the dark recesses of the county treasuries. STATISTICS. Common school fund during the year ending December?, 1856; RECEIPTS. Cash on sales $ 3,662 20 Interest on notes taken in part payment 781 26 Notes amount of principal... 9,75568 $ 14,198 62 (a) DISBURSEMENTS. Treasurer's commission for receiving, (2#) $ 283 96 Treasurer's commission for loaning $3,501. 35 01 (a) Stationery 500 $ 323 97 (a) Balance in treasury (cash and securities). $ 13,874 65 (a) Common school fund for the year ending December 7, 1857: RECEIPTS. Balance on hand $ 13,875 27 Cash on sales 3,93996 Interest on notes taken in part payment 1,807 09 Notes amount of principal 12,04192 $ 31,66424(6) DISBURSEMENTS. Per diem and commissions of county superin- tendents in making sales $ 35595 Treasurer's commission for receiving $17,889.97. . 357 78 (6) Treasurer's commission for loaning $4,496 44 96 (6) Treasurer's commission for receiving $1,100 and reloaning ... 33 00 $ 791 69 (6) Balance on hand $ 30,87255 (a) As the first sample of the exasperating carelessness exhibited in these accounts, it may be noted that the figures given in the report in these items are: $14,198.23; $35.06; $323.96; $13,875.27. (b) In this report the sums marked are given respectively as: "31,064.19; $333.78; $54.95; $768.09; $30,896.10. The balance thus shows an error of $23.00 which the Treasurer makes to his loss.