of the school board, who shall keep a separate account of the fees derived from each school. The fees go into the school fund. But power is given to school boards to pay the fees of any school directly to the teachers of that school, or to divide them among the teachers as they shall determine. § 53. In country parishes this power is likely to be exercised. In many parishes it will suit the school boards to contract with the teachers for so much salary and the fees. In others, it will be more convenient to offer a fixed salary irrespective of fees. Funds over which the School Boards have powers of Administration. Besides the school fund which the school boards may deal with directly, there are certain funds handed over to them under the provisions of the Act over which they have powers of administration. These are: Existing Bequests. A. The income, as it accrues, of any money that has been vested 1. In the heritors or kirk-session, or any trustees, for the behoof of the parish school of any parish; or, 2. In the town council or magistrates of any burgh, or any trustees, for the behoof of the burgh school; or, 3. For the promotion of any branch of education in a parish or burgh school; or, 4. To increase the income of any teacher in a parish or burgh school. B. The annual sums which town councils have been in the custom of paying out of "the common good," or from any other funds under their charge, to the burgh schools under their management. The first class (4) are to be administered according to the terms of the trust. The second class (B) for the purpose of promoting higher instruction. But power is given to school boards from time to time, with the sanction of the Board, to "vary or depart " from the trusts mentioned in the section, with a view to increase the efficiency of the parish or burgh school by raising the standard of education or otherwise. § 46. Future Bequests. Power is also given to school boards to receive any property or funds which may in future be bequeathed or conveyed to them for the behoof of any school under their management, and they must administer such property according to the wishes of the donors. § 47. Treasurer. A treasurer is to be appointed' by each school board either at the first meeting of the board, or as soon thereafter as convenient. His appointment is during pleasure, and he is to receive such remuneration as the school board see fit. Power is given to appoint more than one person to be treasurer. § 48. Two or more school boards may arrange to employ the same treasurer. § 52. Duties of Treasurer. The treasurer is to keep the books of the school board with an accurate account of 1. The school fund. 2. All other property and funds under the administration of the school board. 3. The expenditure of those funds. A separate account is to be kept by him of— 1. The school fund. 2. The fees derived from each school. 3. Every property or fund held on a separate trust. Transmission of Accounts to Accountant. Each year on the 1st of January every treasurer is to transmit to the accountant of the Board, with vouchers, an account showing the money receipts and payments of the school board, As to appointments, p. xv, notes 1 and 2. and the state of the funds and property under their charge made up to the Whitsunday of the preceding year. § 48 and 49. The accountant will audit the accounts and report and retransmit them to the treasurer for preservation. § 48. Inspection of Accounts. These accounts may be inspected by any member of the school board, or by any ratepayer on the written requisition of five ratepayers. § 48. These accounts and the treasurer's books may also be inspected by the Board, and the Board may order any account to be printed at the expense of the school board. § 48. Transmission of First Accounts by Treasurers. Every treasurer must transmit his first account to the accountant on or before January 1, 1874, made up to Whitsunday 1873. Any treasurer who fails to transmit his accounts on the 1st of January of each year may be compelled to do so by the Court of Session on the petition of the accountant. § 49. Accountant. The accountant of the Board shall have his office in Edinburgh. § 50. His duty is to audit the accounts of the different school boards, and to prepare each year an abstract of the receipts and expenditure of each school board. This abstract together with his report he shall transmit to the Board, to be laid before Parliament. § 51. Parliamentary Grant.1 The provisions on the subject of the Parliamentary grant are as follows: 1 Parliamentary grant is defined as a grant made in aid of a school out of moneys provided by Parliament for the civil service, intituled "for public education in Great Britain.” The subject of Parliamentary grants is taken out of its order in the Act, as it comes properly under the head of Finance. The Board will submit for the consideration of the Department the conditions under which in their opinion grants should be distributed in Scotland. § 5. The Department will then draw up and issue a code containing the rates and conditions under which they will sanction the distribution of the public money. § 67. The statute does not interfere with the construction of the code except in the following particulars. 1. It authorises the Department to make annual grants to the managers of all public schools, and to the managers of any existing denominational or non-public school which in the opinion of the Department is efficiently contributing to the secular education of the parish or burgh in which it is situated. 2. It authorises the Department to give extra grants—i. e., grants over and above the ordinary Parliamentary grant-in any parish or burgh in which a rate of 3d. in the £1 has been levied and produced less than £20, or than 7/6 per child of the number of children in average attendance at the public schools of such parish or burgh. The extra grants in such cases to be such as will bring up the amount of 3d. rate to £20, or to 7/6 per child. E. g. Suppose a parish with a rental of £8000 and a population of 1800. 3d. in £1-£100. If of the population (as ought to be the case) were in attendance at the public schools=300. = £100 ÷ 300 6/8 per child. In this case the Department would give an extra grant of 10d. per child to make up the 7/6. Or suppose a parish with a rental of £1200 and a population of 180. = 3d. in £1 = £15. child. £1530 10/ per Nothing here would be required to make up the 7/6. But £5 would be given as extra grant to make up £20. 3. It authorises the Department to make special grants in favour of parishes in the counties of Inverness, Argyle, Ross, and Orkney and Shetland, in which a rate of 9d. in the £1 has been levied. In the rest of Scotland the annual grant to a school will be reduced if it exceed the income of the school derived from local sources-i.e., fees, rates, and subscriptions. E.g., if the school income amounts to £100 and the grant earned to £105, only £100 will be paid to the school managers in respect of that school. But in these five counties this rule will not apply, except in burghs. 4. It authorises the Department to make building grants in pursuance of a written application by any school board sent to the Department before the 31st of December 1873. 5. It authorises the Department to pay over to the school board of any parish (not burgh) in the counties previously mentioned, a sum of £300 for each schoolhouse, and £100 for each teacher's residence which may be required, provided that a 9d. school rate has been levied in the parish for one year. (1.) It forbids the Department to make any annual grant in respect of instruction in religious subjects. (2.) It forbids the Department to make any annual grant in respect of any new denominational or non-public school unless the Department after due inquiry are satisfied that such school is specially required in the locality in which it is situated, regard being had to the religious belief of the community using such school. § 67. The Department must report specially to Parliament upon each school of this character established after the passing of the Act. § 75. In other respects the construction of the Code is left to the discretion of the Department, care being taken that the standard of education which now exists in the public schools of Scotland shall not be lowered, and that a uniform high standard shall be maintained in all inspected schools. § 67. The Code must lie on the tables of both Houses of Parliament at least one month before it comes into force, and during that time it may be modified and amended at the instance of any member of either House. § 67.2 1 Cf. Code, article 32, a (1), p. 107. 2 The Scotch Code, and Minutes modifying the same, will be found in the Appendix, p. 97. |