which must inevitably ensue therefrom. Conferences between the Council or its committees and the Trustees have also been held on several occasions, but up to the present time nothing has been done to place the Trustees in possession of the full amount of their annual warrant, although the sum called for has averaged by many thousands of dollars less than the limit fixed by law. The result, which was clear to all who chose to look into the matter, is to leave the Trustees, at the commencement of a new school year, exactly in the same position, so far as funds in hand are concerned, as they were at the inauguration of the Free Schools system, namely, with an empty treasury; and it will be necessary for them to make such temporary loans as will tide them over until they can receive from the Common Council a sufficient sum to carry on this important service without such aid.

The position in which the Board is placed by this condition of affairs, though unpleasant and distressing from every point of view, is by no means new to those conversant with educational affairs in other cities. Indeed, it would appear that such a crisis comes at least once in the history of most Civic School Boards, and not until the people come to realize the great worth to the community as a whole of such a system of public education as has been established among us, will the cause of such difficulties be removed.

At a time like the present, it is natural that those interested in the manner in which public funds are expended, by official bodies, should raise the question of economy in the administration of the moneys placed in their hands. This question is one that should at all times receive a ready answer by a clear setting forth of the financial operations of such bodies. And although the Board of School Trustees have yearly given to the public through the Common Council's Auditors, the press, and its annual reports a full and explicit statement both of its estimates in detail, and its expenditures by service, it may not be amiss to set the matter in array in such a form as will be understood by all, and to compare the expenditure for schools in St. John with that in other cities, where a common school system prevails.

The number of enrolled pupils in the City of St. John during the school year 1884-5, a period of fourteen months, was 5,487. During this period the cost per pupil on capital account, that is for lands and buildings, furnishing and repairs, was $3.72. This charge, however, is not borne by the citizens as a yearly tax, but the fund for the services named is derived from debentures, the interest upon which only is chargeable in the yearly account. In most cities in the United States this charge is assumed by the corporation, which provides for it outside of the school account. Here, although the lands, buildings and property are in the name of the School Board, they belong in fact, to the Corporation, and are held as a City Asset.

During the school year of fourteen months the cost per pupil for interest was $2.27. The cost per pupil for the current school service, for the same period was as follows:Teachers' salaries and superintendence $6.67; rent of buildings and insurance on school property $0.92; care of school buildings $0.59; fuel, water and light $1.06 ; maintenance, including school supplies and expenses of wear and tear $0.41; material for indigent pupils and incidentals $0.01; office, including rent, stationery, advertising, books, printed forms, printing annual report, secretary and clerk $0.39.

These make up a total cost per pupil of $10.05 for the year and one sixth, which formed the school year.

Now, compare these figures with those of other cities and note the facts.

The City of Portland, Maine, had a schoolable population between the ages of 5 and 21 years of 10,728. The average number belonging was 4,831, whilst the full enrolment for the year was 6,967. This latter number included many double entries, that is, of pupils whose names are enrolled a second time after absence from school. But take that as the basis, and the cost per pupil was $11.64, while based on the number belonging, as is the case in St. John, the cost per scholar was $17.34. The expenditure for tuition and incidentals was $81,078.12, and upon school buildings $14,649.40, which latter amount is not included in the calculation, as it does not properly belong to the regular service of education, but is rather a city improvement. As a factor in comparison, however, the cost of this service may be placed at $3.03 per pupil belonging. Unlike the case of Saint John the full amount of $14,649.40 was actually paid over out of the city assessments, and, from a tax paying point of view, brings the cost up to $13.74 per pupil for twelve months as against $12.32 in Saint John for fourteen months. The average number of pupils to a teacher was 33. In Saint John it was over 50.

The City of Bangor had upon its school-roll last year 2,993 pupils. The cost of administering school affairs was $39,161. The cost per pupil was $13.08 for twelve months, as against $12.32 in Saint John for fourteen months.

The City of Concord, New Hampshire, had enrolled in its schools 1,797 pupils. The expenditure for schools was $25,606.78. The cost per pupil was $14.24 for twelve months as against $12.32 in Saint John for fourteen months.

The City of Worcester, Massachusetts, in 1883 (I have failed to put my hand on a report for 1884), had an enrolment in schools of 10,014 pupils. They expended on ordinary account $179,488.91, or an average cost per pupil of $17.92, whilst the city paid for school-houses out of the common funds $47,964.67. The cost per pupil for full school expenditure was $22.71 for twelve months as against $12.32 in Saint John for fourteen months.

But it may be thought that the comparison ought to be made with some city of the Dominion, rather than with any in the United States. Toronto is usually held up as a model in regard to this matter of great results and little cost in educational affairs. There can be no question but that the utmost economy is practised by the Toronto School Board in the exercise of its monetary trust, an example of which is found in the fact that in its over-crowded primary schools a division is made into two classes, the senior being required to attend school from 9 to 11.30 a. m., and the junior division from 1.30 to 4 o'clock; and, even with such an arrangement, the records of the School Board show that the schools are crowded beyond the number allowed by the School Law.

In the Toronto schools the report of registration is a monthly one, and they have just ten months school in the year. The average monthly attendance for 1884 was 12,952 pupils. The cost of administration set off in the same form in which our accounts are kept was as follows:

The accounts show no charge for interest, nor is there any evidence that a debenture fund exists. Indeed, it is clearly shown that a direct assessment is made for building purposes. Still, by way of comparison, let the accounts stand in the form I have given. Accept also the full monthly registration as the division, and the cost per pupil will be seen to be, for what we call capital account, $3.86; and for income account, $10.98 for twelve months, as against $10.05 in St. John for fourteen months.

There is another point of view from which the expenditure for education may be considered, namely, the amounts paid to teachers, caretakers, rents, etc. In St. John, for the past year of fourteen months, the amount paid for teaching and superintendence was $36,617. Reducing this to the basis of 12 months we have $30,514.17. The number of teachers, assistants, and superintendents was 93, which gives an average salary to each of $328.11. The average number of pupils to a regular teacher was 50. In the cities before cited the figures are :-

Concord, average salary, $514.65; No. pupils to teacher, 50.

It is evident that in comparison with the salaries paid in other places, and the amount of work demanded of teachers, the sums paid for the service in St. John cannot be regarded as excessive.

The average rental paid for school-rooms, including outbuildings, halls for the gathering together of scholars, etc., was at the rate of $71.07 per room for the period of fourteen months, or less than $60 a year.

The average amount paid to caretakers was less than 16 cents a day per room, being $38.78 for the fourteen months of 244 school days, that is to say, less than 14 cents a day per room-$32.32 per room for the ordinary year.

What is true of these services is also true of the rest, every reasonable effort being put forth to prevent unnecessary outlay or a wasteful expenditure of money.

In conclusion, I present the following table, showing the estimated income, receipts from all sources, and full expenditures, year by year, from 1872 to the present time:

$845,913 00 $727,500 00 $118,413 00 $652,842 58 $113,726 70 $8,210 44

$774,779 72 $778,145 34

Respectfully submitted,

port, and the statements accompanying it.

For further particulars in regard to financial affairs, I refer to the Auditors' Re

J. MARCH, Secretary and Superintendent.

ST. JOHN, N. B., January, 1886.

The Board of School Trustees of the City of Portland, respectfully submit their Annual Report of the Public Schools under their control, for the year 1885.

On the 1st of October, 1884, the term of office of Thomas McElroy, Esq., as Trustee, expired. The City Council being duly notified thereof, Mr. McElroy was reappointed by that body.

During the past year, there were several changes on our staff of teachers.

On November 31st, Mr. James Crawford severed his connection with this board as teacher in the Bently Building, No. 3., and Mr. Edwin R. Machum was appointed to the vacancy.

Mr. M. J. McKenna, was appointed to take charge of the school in St. Peter's Hall Building, taught by Mr. B. B. Smyth.

Mr. Frank Owens, was placed in charge of the school lately taught by Mr. J. R. McCloskey.

At the beginning of the autumn term, 1885, Miss Jennie Rowan resigned her position as fourth teacher in the Indiantown Building, No. 1, and Miss Ellen Lawlor, likewise, resigned charge of the 2nd department of the girl's school, in the St. Peter's Hall Building. Miss Hattie M. Green and Miss Susan O'Mahony were appointed to the positions thus vacated.

Necessary repairs in the school-rooms and premises were made, under the direction of committees of the board, during the summer vacation.

Owing to the increased attendance at the Sandy Point School, No. 9, it was found needful to enlarge the building, during the past summer.

The sickness, diphtheria, that prevailed during the summer of 1884, continued until late in the autumn of that year, and, in consequence, the Bently School was closed in November. Many of the pupils in the Indiantown and Peel Street buildings were absent from school for several weeks, for the same reason.

During 1885, there was no epidemic, and the health of the pupils was generally very good; but, towards the close of the year, a large proportion of the pupils were not in their places in school, on account of the enforcement of the order of the Board of Health, respecting vaccination.

From the accompanying table No. 5, it will be seen that the average attendance for the autumn term is the highest ever attained in the public schools of our city. The enrolled number of pupils compares favorably with that of other years. The schools are in an eminently satisfactory condition, and the teachers, as ever, are anxious to make them still more efficient.

EXTRACTS FROM REPORT OF SUPERINTENDENT, FRANK H. HAYES, ESQ.

"The Board of School Trustees, its officers, the teachers in the public schools and