TO THE ORDINARY: Sir : By order of the Governor I send you herewith a blank Form of a Return, in which you are to furnish His Excellency the facts and statistics required to be furnished by you under the 7th Sec. of the Educational Act of 11th Dec., 1S58, as amended by act of 21st December, 1859. The hrst aud most important item is, "The number of children in your county between the ages of 6 and 18 years." This fact is of superior importance, for the reason that, according to the number of such children legally ascertained and returned by you, the fund is to be apportioned to your county. The 3rd Sec. of the Act of 1858 provides, "That the Receiver of Tax Returns of each county shall require of each tax-payer, when giving in his taxable property, to return, under oath, the number of children between the ages 'of six (as amended by II Sec. of Act of 1859,) and eighteen years; and it shall be the duty of the Grand Jury of each county, at the next term of the Court after the Tax Receiver has completed his digest, to examine the same, and if any of said children are left out of the returns, then the said Grand Jury shall make every effort in their power to ascertain the names of those omitted, and have them added to the rest." A contingency may occur—and has occurred in some counties—where the mode pointed out in the above Sec., for correcting the return of the Receiver, of children entitled to participate in the fund, is impracticable, from the fact that no Superior Court sits in the county within that period between the time of the completion of the Tax Digest and the time when the Ordinary is required to make his Return to the Governor. In such cases, it is not probable that the Digest will exhibit the true number of children in the county entitled under the Act to participate in the benefits of the fund, from various causes. The Digest in every county contains the number of those children only whose parents gave in taxes, and not the children of defaulters. Again, there are more or less children in every county whose parents from poverty, are not subject to taxation—such as poor widows' children, who, above all others, ought to have the full benefit of the school money. There may be orphan c'aildren also, with or with¬ out guardians. It does not come strictly within the duty of the Receiver to enumerate, in his Digest, the children of these classes. Hence, if the Digest cannot be corrected in any other way than the one prescribed in said section, it is obvious that such counties will not draw the share of the fund to which they are entitled, in proportion to the number of children therein. To obviate this, and in order that the Act may be carried out in its true spirit, the Ordinaries of all such counties are requested to make dili¬ gent enquiries of all children, residents of their respective counties, entitled to participate in the fund, and who have not been returned by the Receiver of Tax Returns—to make out a list, on a separate sheet of paper, of the names of all such children, giving the age, as near as practicable, of each. Then have the Tax Receiver of the count)7 certify in writing on such list, that the children whose names are embraced therein, were not returned by him in his Digest, and that they are entitled to participate in the Educational Fund. The Ordinary of the county should also add his certificate to the list, of the truth of the same facts, to the best of his knowledge and belief. The Ordinary will send the list so cer¬ tified, to this Department, along with his regular Return. The 6th Sec. of the Act of 1858 provides, "That the tuition of those children entitled to partici¬ pate in this fund, who shall attend school out of the county in which they reside, shall be paid out of the fund of the county in which they do reside." Hence, if there are such children attending school in your county, they should not be returned by you, since they have been returned, or ought to have been returned, from the counties of their respective residences. There are many counties in the State in each of which is located a High School, College or other Institution of Learning, having a large number of pupils entitled to participate in the Educational Fund, but many, and in some instances most of whom are residents of other counties; and it would be improper to return such non-resident pupils to draw money for the county where they attend School. Besides, some such pupils are non-residents of the State, and, of course, are not entitled to the fund at all. By examination of the Circular Letter, addressed by order of the Governor to the several Ordinaries of the State, under this date, (a copy of which is herewith sent.) you will perceive the various subjects in regard to which His Excellency requires you, by authority of the statute, to furnish statistical infor¬ mation, for the benefit of future legislation on the subject of Education. Much of the statistical information required in said circular, may be obtained by you through the Teachers and Trustees of Schools and Academies in the county ; and as a penalty for a failure on their part to furnish you such information and statistics, you have the power under the 8th Sec. ot the Act of 1858, to withhold from them the fund apportioned or due them, until they do comply with your requisition in that respect. Your Return should be made to the Governor by the 1st. of Nov. next, to give time to make the apportionment of the fund before the third Monday in that month. I also send you a blank bond to be executed by you as Treasurer of the Board of Education for your County. I am, very respectfully, Your obedient servant, H, H, WATERS, Se'y, Ex. Dept.