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students in training, seventy-three 'students at the afternoon classes, and 154 artisans and other students in the evening. The expenditure on the drawing department for the year was —Salaries, £517 9s. 4d.; incidental'expenses, £35 12s. 5d.: total, £553 Is. 9d. Amount received from fees and from High School Board, £439 ss. 6d. Net cost, £113 16s. 3d. Finance. —A certified statement of the income and expenditure of the Board for the year is hereunto appended. The sum paid for teachers' salaries, inclusive of bonuses on classification and bonuses for teaching pupil-teachers, amounted to £61,604 lls. 6d.; the amount paid to School Committees for incidental expenses was £4,444 lls. 7d. A table showing the names of the teachers employed, their classification, and the income which each received, is given in Appendix A. The same table shows the amount paid by the Board to each Committee in aid of the school fund, and the amount expended in the erection, enlargement, and improvement of school buildings. The following table shows the cost per pupil on the average attendance for the past three years :—

The decrease of expenditure for the past two years is necessarily due to the reductions made by Parliament in the education grant. School Committees' Accounts. —An abstract of the income and expenditure of the School Committees will be found in Appendix E. [Not reprinted.] The Board contributed the sum of £4,444 11s. 7d., while £1,285 17s. lOd. was raised locally. The balance standing to the Committees' credit at the close of the year was £1,519 Bs. 10d., being a decrease of £66 7s. 2d. on that of the preceding year. The accounts were audited, as formerly, by Mr. Park, the Board's chief clerk. By order of the Board. The Hon. the Minister of Education. P. G. Pbyde, Secretary.

General Statement of Receipts and Expenditure for the year ending 31st December, 1889. Receipts. & s. d. ; Expenditure. £ s. d. To Balance at beginning of year — | By Office staff—Salaries .. .. 841 0 0 On Building Account .. .. 2,852 4 5' ] Departmental contingencies .. 610 3 8 On General Account .. .. 5,8G2 511 , Inspectors' salaries .. .. 1,450 0 0 Government grant for buildings .. 2,140 10 0: Inspectors'travelling expenses .. 651 3 1 Government statutory capitation .. 65,104 5 5 Examination of pupil-teachers .. 38 15 6 Scholarship grant .. .. .. 987 4 3 Teachers' salaries and allowances (inInspection subsidy .. .. .. 500 0 0 eluding rent, bonus, &c.) .. 01,004 11 G Payment by School Commissioners for Incidental expenses of schools .. 4,444 11 7 primary education .. .. 8,134 12 2 Training of teachers .. .. 2,040 6 1 District High School fees .. .. 103 5 0 Scholarships— Interest .. .. .. .. 110 0 0 Paid to scholars .. .. .. 1,305 0 0 School of Art fees .. .. .. 439 5 6 Examination expenses .. .. 35 14 3 Sale of school sites .. .. .. 19 3 3 School buildings— Rent of school sites .. .. 311 6 New buildings .. .. .. 5,177 10 7 Improvements of buildings .. 1,542 1 2 Furniture and appliances .. .. 500 15 1 Sites .. .. .. .. 400 11 0 Plans, supervision, and fees .. 625 12 1 School of Art .. .. .. 553 1 9 Balance at end of year —On General Account .. .. .. 4,369 10 1 £86,256 7 5 £86,256 7 5 Henky Clack, Chairman. P. G. Pbyde, Secretary and Treasurer. Examined and found correct.—James Edwaed FitzGerald, Controller and Auditor-General.

REPORT ON DISTRICT HIGH SCHOOLS. Sib, — Education Office, Dunedin, 15th March, 1889. We have the honour to submit the following report on the special work of the District High Schools for the year 1889. The following tabular statements show the extra subjects taught, the number of pupils examined, and the amount of work done in each subject :—

AttenaOffice Management. Teachers' Salaries. Committee Expenses. Year. ance. Inspection. Total. .887 .888 .889 19,258 18,963 19,573 £ s. 0 1 0 1 0 1 a. 5f £ s. 0 2 0 2 0 2 a. 2 if £ s. a. 3 7 2^ 3 4 01 3 -2 ll| £ s. 0 6 0 4 0 4 a. 61 £ s. 3 17 3 12 3 11 a. 6f 1*

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