OFFICIAL DEPARTMENT.

JOHN E. MASSEY, Sup' t Public Instruction,

J. A. MCGILVRAY, Secretary Board of Education,

[The Journal is sent to every County Superintendent and District Clerk, and must be carefully preserved by them as public property and transmitted to their successors in office.]

Circular No. 73-Apportionment No. 1-1891-'92.

COMMONWEALTH OF VIRGINIA,
DEPARTMENT OF PUBLIC INSTRUCTION,

SUPERINTENDENT'S OFFICE,
RICHMOND, September 7, 1891.

To County and City Superintendents of Schools,

and County and City Treasurers.

The following apportionment is at the rate of thirty-one cents per capita of the school population, as fixed by the census of 1890. The whole amount of the apportionment is $202,133.95. This fund consists. of accumulated interest on investments of the Literary Fund, and arrearages appropriated by section 7 of chapter 254, Acts of Assembly of 1881-'82, which section is continued in force by section 1513 of the Code of 1887.

The following table shows the school population of each county and city, and the amount of money apportioned to each:

Section 1516 of the Code provides that, "At the proper time, each County Superintendent of Schools shall notify the County Treasurer, in writing, that the State money apportioned to the county is ready for distribution, whereupon the County Treasurer shall forthwith make requisition, in due form, upon the Second Auditor for the amount specified; and as soon as the money has been received into the county treasury, it shall be the duty of the treasurer to inform the County Superintendent, in writing, of the fact."

FORM OF DRAFT.

County Treasurers will please observe the following form in drawing the warrants on the Second Auditor:

for

the same being the amount due the county of.........

public free school purposes, according to apportionment No........ published by the Superintendent of Public Instruction, dated..

($............).

1891.

County Treasurer of...........county.

This amount is to be used exclusively for the pay of teachers. Superintendents and treasurers will see that this requirement is enforced.

A copy of this circular is sent to each County and City Superintendent, and to each County and City Treasurer.

JOHN E. MASSEY,
Superintendent.

Circular No. 74-Apportionment No. 2-1891-'92.

COMMONWEALTH OF VIRGINIA,

DEPARTMENT OF PUBLIC INSTRUCTION,
SUPERINTENDent's Office,

RICHMOND, September 25, 1891.

To County aud City Superintendents of Schools,

and County and City Treasurers.

The Auditor of Public Accounts reports that, under the provisions of section 1507 of the Code, the amount applicable to public free school purposes out of the revenue assessed for 1891 is $697,929.02. This amount is herein apportioned at the rate of $1.0715 per head of school population.

The Auditor of Public Accounts will forward to each superintendent a warrant for the amount apportioned to his county or city. Upon receipt of this warrant the superintendent will endorse the same to and deposit it with the treasurer of his county, together with a written statement showing the amount apportioned to and to be placed to the credit of each school district. The superintendent will also furnish each district clerk a statement showing the sub-apportionment of this fund among the several districts of the county.

The law regulating the disbursement of this fund is as follows:

"All warrants drawn by district school boards upon State school funds shall be paid by the Treasurer out of any State funds collected by him. But in no case shall he pay out a greater sum for any district than the amount of State school funds apportioned to said district.

"At the annual meeting, in August in each year, the county school board shall compare the warrants issued by each district board with those paid by the Treasurer, and report the result to the Superintendent of Public Instruction."

This money is to be disbursed upon warrants of district boards of trustees, as other school funds are disbursed, and is to be used exclusively for the pay of teachers.

County treasurers and district clerks should so keep their accounts as to readily distinguish this fund from other school funds, and to make a separate statement of the receipts and disbursements on account of it in settling their accounts at the close of the school year.

JOHN E. MASSEY,
Superintendent.