Glass U 2^%2- G Book .TgA.5 . SPECIAL REPORT CONCERNING Common School Funds Issued by GILBERT H. HENDREN STATE EXAMINER 1918 INDIANAPOLIS: WM H lU.'RFORD, CONTRACTOR FOR STATE PRINTING AND IUNDIN(i; 1918 N^ STATE BOARD OF ACCOUNTS GILBERT H. HENDREN State Examiner LAWRENCE F. ORR WALTER G. OWENS Deputy Examiner ■ Deputy Examiner WILLARD B, GEMMILL Deputy Attorney General and Legal Advisor CHARLES A. ROCKWELL Clerk of Department n. of D. .UL 25 \9\^ INSTRUCTIONS IN THE MATTER OF SCHOOL FUND LOANS. To All County Auditors: Briefly, I desire to direct your attention to the statute governing the school funds of the State and the duty you owe to your county in the safe and businesslike management of this fund. The statute provides that every board of commissioners shall ap- point men for appraisers who have had experience in real estate matters and know the value of real estate in their respective districts. The sum loaned shall not exceed one-half of the appraised value of the pre7iiises to be mortgaged. Perishable improvements may be accepted as a part of the security. If perishable improvements are accepted, the borrower is required to procure tornado and fire insurance, from a company duly authorized to transact business in this State, in a sum equal to sixty-six and two-thirds per cent, of the appraised value of such improvements (Sections 6232-6248 Burns, 1914). The total amount of school funds charged to the several counties of the State and under the direct control of county auditors is $12,800,- 187.26, nearly all of which is kept loaned at all times. Would a private corporation handle this enormous sum carelessly? Certainly not. Two years ago we gave this fvmd our especial attention and the con- ditions found to exist were very unsatisfactory. In many respects gross negligence on the part of many auditors was evident; incorrect balances were found, descriptions of the property mortgaged defective; insurance policies had been allowed to lapse or had not been required. In some counties the delinquent interest was greater than the prin- cipal sum loaned. The counties suffered financial losses by this neglect in that they were compelled to pay all interest due semiannually, be- sides the serious impairment of the principal of the various mortgages by reason of such large delinquences. In the course of our examination in one county it was found this county would suffer a loss of nearly $40,000; in another, nearly $30,000; in another, this fund was overloaned more than $75,000. I am pleased to state that by close siS^ervision by this department, with the co-operation of the county audijprs, this condition has been materially improved, and it is earnestly desired to eventually find this fund as secure as moneys loaned by insurance and ti-ust companies. It is the duty of the county auditor to loan school funds of his county upon certain conditions. Many auditors have the impression they should loan one-half the appraised value of the property, regardless of its real value. This is an erroneous idea. An auditor should have per- sonal knowledge of the property proposed to be mortgaged or he should make inquiry of some reliable person, and from his personal knowledge, or information, obtained from a reliable source, if he believes the loan to be undesirable, he is within his legal rights in refusing to make such loan, and he should exercise that right. All interest should be collected within ninety days after the same be- comes due, except in emergencies where the borrower or some member of his or her family is sick and in distress. In such cases, further rea- sonable time should be granted as an act of humanity. Please remember 2—12626 that all auditors are liable upon their official bonds for failure to make safe loans, as provided by statute. On the first of June of each year every county auditor will be re- quired to make a report to this department, showing the balance of school funds on hands not loaned, the amount of delinquent interest, the number and amount of insurance policies not in force, and the number of unsafe loans and the estimated amount of losses. A blank form on which to make this report will be mailed to each county auditor during the month of May each year. Field examiners will be instructed to carefully examine all school fund loans, as to their safety, whether all funds are kept loaned, prompt collection of interest, and fire insurance policies, where the improvement is accepted as a part of the security. Yours very truly, State Examiner. HISTORY AND DATA OF THE COMMON SCHOOL FUND OF INDIANA. (Compiled by George Pence and I. D. Wiest, Field Examiners.) In submitting a report of our examination and investigation of the Common School Fund of the State of Indiana we beg leave to say that, whereas, its beginning and foundation were provided for by the second constitution, that of 1851, we deem it wise to enter somewhat in detail and to record a concise mention of the several funds which comprise and produce the important factor of this state establishment. Prior to the date of the ordinance fixing the 1851 constitution the General Assembly had legislated upon only three of the funds which under it, now, compose portions of the Common School Fund. These were the United States Surplus Revenue Fund, the Bank Tax Fund and the Saline Fund, which were distributed to the several counties to be loaned for the use of schools, and which funds will have especial mention herein. It was not until 1843 (R. S., p. 252) that the several counties were made liable for the principal' and annual interest for the United States Surplus Revenue Fund, which had been distributed to the counties in 1837, and the Bank Tax and Saline Funds, distributed in 1845. This is in explanation of the item of "Losses prior to 1843," which appears as a total deduction of $31,081.72, in our reports, made up in a number of the older counties. The 1851 Constitution, under Article VIII, recites: Education. "Section 1. Knowledge and learning generally diffused throughout a community being essential to the preservation of a free government, it shall be the duty of the General Assembly to encourage, by all suitable means, moral, intellectual, scientific and agricultural improvement, and to provide by law for a general and uniform system of common schools, wherein tuition shall be without charge and equally open to all. Sec. 2. The Common School Fund shall consist of the Congressional Township Fund and the lands belonging thereto; the Surplus Revenue Fund; the Saline Fund and the lands belonging thereto; the Bank Tax Fund and the fund arising from the one hundred and fourteenth section of the charter of the State Bank of Indiana; the fund to be derived from the sale of county seminaries, and the moneys and property heretofore held for such seminaries; from the fines assessed for breaches of the penal laws of the State; and from all forfeitures which may accrue; all lands and other estate which shall escheat to the State for want of heirs or kindred entitled to the inheritance; all lands that have been or may hereafter be granted to the State, where no special purpose is expressed in the grant and the proceeds of the sales thereof; including the pro- ceeds of the sales of the swamp lands granted to the State of Indiana by the act of Congress, of the 28th of September, 1850, after deducting the expense of selecting and draining the same; taxes on the property of corporations that may be assessed by the General Assembly for common school purposes. Sec. 3. The principal of the Common School Fund shall remain a. perpetual fund, which may be increased, but shall never be diminished; and the income thereof shall be inviolably appropriated to the support of common schools, and to no other purpose whatever. Sec. 4. The General Assembly shall invest, in some safe and profit- able manner, all such portions of the Common School Fund as have not heretofore been entrusted to the several counties; and shall make pro- visions, by law, for the distribution, among the several counties, of the interest thereof. Sec. 5. If any county shall fail to demand its proportion of such interest for common school purposes, the same shall be reinvested for the benefit of such county. Sec. 6. The several counties shall be held liable for the preserva- tion of so much of the said fund as may be entrusted to them, and for the payment of the annual interest thereon. Sec. 7. All trust funds held by the State shall remain inviolate and be faithfully and exclusively applied to the purposes for which the trust was created. Sec. 8. The General Assembly shall provide for the election, by the voters of the State, of a State Superintendent of Public Instruction, who shall hold his office for two years, and whose duties and compensation shall be prescribed by law." The General Assembly, under an act approved June 14, 1852, at- tempted to provide for the Common School Fund in : "An act to provide for a general and uniform system of common schools, and school libraries connected therewith." Under Section 2 of the act, in line with the new constitution, was merged the Congressional Township Fund with the Common School Fund. The files in the office of the Superintendent of Public Instruction, embracing the county auditor's reports for the years 1852, 1853 and 1854, show the Congressional Township Fund merged into the Common School Fund, agreeable to the 1852 act. Following these years came a separation of the two funds, which was, no doubt, caused by a decision of the Supreme Court at its Novem- ber term, 1854, which was taken up from the Franklin circuit court, en- titled "The State of Indiana et al. vs. Springfield Township in Franklin County." (6 Ind., p. 83.) It appears that the school section 16 of township 9 north, range 1 west, composing the civil township of Springfield, had been sold for $7,423.36 and that under the act of 1852 merging the funds deprived ap- pellant, an inhabitant of that township, from money due him when the income from such principal went into the Common School Fund. The Supreme Court decided that the school law of 1852, so far as it diverts the proceeds of the sale of Section No. 16 from the use of schools in such congressional townships to the use of schools at large, to be in contravention of Section 7 of Article 8 of the constitution. In other words, the constitution, as to the Congressional Fund, in Article 8, Section 2, is inoperative. The Legislature of 1855, by an act approved March 5, 1855, cured the unconstitutional act of 1852 by: "An act to provide for a general system of common schools, the officers thereof and their respective duties, and matters properly con- nected therewith, and to establish township libraries and for the regula- tion thereof." The act repeated the former composition of funds belonging to the Common School Fund, except as to the Congressional Township Fund. May, 1856, the Supreme Court, in the case of Quick vs. Whitewater Township, taken up from Franklin circuit court, decided that the 1855 act conformed to the spirit of the constitution in the mode of distribu- ting the school funds among the several townships. It was in this case that the matter of "distribution" was settled, viz : "The constitution requires that interest derived from Congressional Township Fund shall be distributed to or remain with the congressional townships, alike unequally as the fund itself is unequal, as between such townships; and also, that the proceeds of the entire Common School Fund shall be so distributed as to produce equality and uniformity in the school system throughout the State, therefore the proceeds of said fund, other than interest on Congressional Township Fund, must be distributed unequally in order to produce equality." The next act relating to the Common School Fund was passed by the General Assembly at its regular session of 1861 (see Acts Reg. 1861, p. 68), to wit: "An act to provide for a general system of common schools, the offi- cers thereof and their respective powers and duties, and matters con- nected therewith, and for the establishment and regulation of township libraries, and to repeal all laws inconsistent therewith," Approved March 11, 1861. The act repeated the act of 1855, relative to the composition of the Common School Fund, except by a ruling that its repealing feature affected the law of 1841, which provided that all "unclaimed fees for witness, juror, commissioner or any officer, who should not have duly de- manded same, should be paid annually to the school commissioner, to be loaned by him for the benefit of the township schools of his county." The act was interpreted to mean that these "unclaimed fees" ac- crued, under the act, to the State's Common School Fund, instead of that of the county where made. The next act relating to the subject was that approved March 6,, 1865, entitled: "An act to provide for a general system of common schools, the officers thereof and their respective powers and duties and matters properly connected therewith, and prescribing their fees for certain offi- cers, therein named, and for the establishment and regulation of town- ship libraries, and to repeal all laws inconsistent therewith, and providing penalties therein prescribed." The files and records in the office of the Superintendent of Public In- struction of the years 1856 to 1865, inclusive, are found to be incomplete: and meager. 3—12626 8 At the special session of 1865, under the act approved December 21, 1865, provisions were made to put that office on a systematic business basis and to determine the actual condition of the Congressional Town- ship Funds of each county and to establish the amount of the Common School Fund of the State. This act is entitled, to wit: "An act requiring county auditors to make examination of the rec- ords in relation to school funds, and make report, and providing compen- sation therefor, and declaring an emergency." Section 2 required the county auditor to forward such report to the Superintendent of Public Instruction on or before the third Monday in June, 1866, for his approval, and when approved, to be recorded in his office, and to notify the county auditors of such approval; "and said statements, when so approved, shall be taken as conclusive evidence of the facts therein contained." Twenty-four years after the passage of the act the clause, "shall be taken as conclusive evidence of the facts therein contained," at May term, 1889, of the Supreme Court, was declared to be unconstitutional. This in the case of Board of Commissioners vs. State ex rel. Michener, taken up from Howard circuit court. Under date of February 15, 1866, Superintendent of Public Instruc- tion George W. Hoss sent out his official request to county auditors as authorized under the act of December 21, 1865, for reports of condi- tion of school funds, which, in time, were accepted and recorded in his office. These recorded accepted reports of 1866 are the basic amounts used by the Superintendent of Public Instruction, and in our investigation have been checked, proven and corrected, and the balances from the third Monday in June, 1866, to May 31, 1917, have been proven, and are shown in the several schedules by funds and counties in our report herewith. A history of the make-up and origin of the several funds comprising the Common School Fund of the State follows : The U. S. Surplus Revenue. During the presidential term of Jackson, in the year 1835, the United States Treasury found itself free from debt, having paid the claims of the two wars with England and the purchase money for Loixisi- ana, and held a surplus of some $42,000,000 in its possession. After several months of debate in Congress, on the motion of Daniel Webster, in the Senate, an act was passed providing: "That the money which shall be in the Treasury of the United States on January 1, 1837, reserving $5,000,000, shall be deposited with each of the several States, in proportion to their representatives in the Senate and House of Representatives of the United States, as shall by law authorize their treasurers, or other competent authority, to receive the same on the terms hereinafter specified, and to be paid in four installments." The terms were to be: An official receipt and the obligation of each State to return and pay back such deposit on the demand of the Secre- tary of the United States Treasury in sums not to exceed $10,000 at any one month, without previous notice of thirty days, for every additional $20,000, which at any time may be required. The act was approved June 23, 1836. Under act of the General Assembly, approved December 21, J8S6, the State Treasurer was authorized to receive and receipt for the amount to which the State was entitled, and under Section 2 of the act provided: "That the State of Indiana hereby irrevocably pledges her faith to the United States that she will faithfully keep and repay the said moneys, and every part thereof, from time to time, whenever the same shall be required by the Secretary of the Treasury, for the purposes mentioned in said act of Congress, and upon the conditions therein named." Under an act of the General Assembly, approved February 6, 1837, it was provided that one-half of said revenue shall be funded in the re- spective organized counties of the State and distributed upon the number of polls for the year 1836. Agents for each county were to be annually appointed by the Gen- eral Assembly, who were to loan these distributions, and to turn the interest collected over to the school commissioner of his county for dis- tribution to the townships for school purposes. Section 28 provided that the remaining half to be subscribed and paid over as stock on the part of the State for additional branches of the State Bank, and that any part of the State's money remaining un- applied was to be loaned out by the sinking fund commissioners, under the restrictions and regulations governing the loans of the Sinking Fund. Under the Federal act $37,561,205 were to be "deposited" with the twenty-six existing States of the Union, of which Indiana's share was to be four installments of $286,751.48, in all $1,147,005.92. The old cash blotter of former State Treasurer Palmer shows the receipt of the first installment, $286,751.48, under date of January 25, 1837. February 11, 1837, the second installment was paid; and the third installment was paid to the treasurer on June 9, 1837. The three pay- ments were made through the branches of the state bank at New Al- bany, Madison and Lawrenceburg, and amounted in all to $860,254.44. The fourth installment, by reason of the depleted condition of the United States Treasury, was never "deposited," and by an act of Con- gress in 1839 it was permanently postponed. The records show that the third installment of $286,751.48 was paid over to the sinking fund commissioners. The act of February 6, 1837, provided for a distribution to "all counties formed at this time." Jasper, Pulaski, Starke and Whitley, each erected in the year 1835, for some reason, did not participate in the dis- tribution. Blackford, erected from Jay in 1838, received from the parent $694.92; Ohio, erected from Dearborn in 1844, received from the parent $3,330.33. Dekalb and Wells, erected in 1835, and Lake in 1836, did not re- ceive their shares with the others, and not until by a special law, ap- proved January 24, 1842, when the State Treasurer was authorized to 10 collect the surplus revenue and pay to the county agents of those coun- ties the allotted amount to each, $2,125.60. Benton, erected in 1840; Tipton and Howard (formerly called Rich- ardville) in 1844, and Newton in 1859, were not participants in the United State Surplus Revenue Fund. In all $573,502.45 were distributed, as shown by our schedules here- with. The Revised Statutes of 1843 recites: "Sec. 92. The surplus revenue shall, as heretofore, consist of the moneys deposited by the United States which was distributed by the State under the act of 6th of February, 1837." "Sec. 97. The several counties shall be held liable for the presei-va- tion of said fund, and the annual interest thereon, at the rate estab- lished by law." In the makeup of the 1866 adjustment of the Common School Fund, losses made on account of the United States Surplus Revenue Fund prior to 1843 in twenty-one counties, amounting to $21,554.37, were allowed as a deduction. Later, under act approved March 7, 1873, Scott was allowed to cor- I'ect for losses prior to 1843 in the sum of $2,767.63, and Wayne, under the same act, in the sum of $3,617.04. Making a total deduction account of losses prior to 1843 of $27,939.04. There are two more items of deduction in our schedules which do not belong to the United States Surplus Revenue Fund, to wit: Parke county, seminary claims, 1851, deducted $2,962.08; and Hendricks county, an erroneous credit of funds $180, "by order of court," making a total deduction, as per our schedules, of $31,081.12. That part of the fund handled by the sinking fund commissioners will have mention under the caption of "The Sinking Fund." Bank Tax Fund. This fund was created under the act of January 28, 1834, by which was granted a charter to the State Bank of Indiana. This institution was to operate for twenty-five years and one-half of the stock was subscribed for and owned by the State of Indiana, the other moiety by citizens of the State, resident in the districts where branches were to be located. Section 15 recites: "There shall be deducted from the dividends, and retained by the bank, each year, the sum of twelve and a half cents on each share of stock, other than that held by the State, which shall constitute part of the permanent fund to be devoted to purposes of com- mon school education, under direction of the General Assembly, and shall be suffered to remain in bank and accumulate until such appropriation by the General Assembly, and said tax shall be in lieu of all other taxes and assessments on the stock in said bank." By a joint resolution of the General Assembly, approved February 18, 1839, it was made the duty of the State Bank, and its several branches, to pay over to the Treasurer of State all money on hand aris- ing frcm the tax on shares of individual stockholders of the State Bank 11 ♦ of Indiana; the State Treasurer to loan such fund, as other moneys in his hands, for school purposes. The report of the Auditor of State for 1859, the year of the expira- tion of the charter of the bank, shows that the total tax thus received from the State Bank and its branches was $80,482.05. Under an act approved January 12, 1845, the Treasurer of State was required to make annual apportionments to the several counties of the Bank Tax Fund (and of the Saline Fund). The act also provided that the counties should be liable to the town- ships for the preservation of the fund, and declaring it to be a common school fund. Our investigation shows that for the years 1845 to 1853, inclusive, $55,959.30 was distributed to the several counties as shown in our sched- ules herewith, the balance of the tax being later merged with the Sinking Fund and distributed as such. The Saline Fund. At the Corydon Convention, concluded June 29, 1816, one of the items in the proposal of the United States Congress to the convention was the grant of thirty-six sections of lands containing salt spi'ings, with the adjacent land to work them. This proposal was accepted by the con- vention and later thirty-five sections were located, in the county of Orange, at French Lick, together with smaller tracts located in Wash- ington, Dubois, Monroe and Brown counties, and were known as "the Saline Lands." The salt springs were worked without success for several years, when, at the 1832 session of the General Assembly, a memorial was ad- dressed to Congress, praying to sell the lands "for the purposes of edu- cation." By an act of Congress, approved July 3, 1832, the prayer of the memorial was granted, with the proviso: "That the Legislature shall not authorize a sale of the said land at a less price than that at which public lands are sold at private entry." Under an act of the General Assembly, approved February 2, 1833, the saline lands were placed upon the market by the appointment of commissioners and appraisers. The choice lands were sold, and in 1852 the General Assembly again memorialized Congress to permit the lands to be sold at a less price. Congress, under an act approved July 12, 1852, repeals her act of 1832 and grants the prayer of the petition. Under provisions of an act approved May 20, 1852, the saline lands remaining unsold were placed under the care and supervision of the auditor of the county where they were located. Later, under an act approved March 1, 1855, the auditors were di- rected to offer at public sale all saline lands remaining unsold and ail not sold to be subject to public entry. Under the same act, providing for the apportionment of the Bank Tax Fund, approved January 12, 1845, the Treasurer of State was re- quired to make annual appropriations of the Saline Fund to the sev*^ral 12 counties, making the county liable to the townships for the preservation of the fund, and declaring it a common school fund. Our investigations show that $48,849.57 was distributed to the coun- ties during the years 1845 to 1853, as are shown in our schedules here- with. Later the prpceeds were merged with the Sinking Fund and dis- tributed as such. The Seminary Fund. Article IX, Section 2 of the 1816 Constitution reads : "It shall be the duty of the General Assembly, as soon as circumstances will permit, to provide by law for a general system of education, ascending in a regular gradation from township schools to a state university, where tuition shall be gratis and equally open to all." Two years later the State Legislature passed a "County Seminary Law." In course of time many laws were passed, but as the only legis- lated accrement or support was through fines paid for breaches of the peace laws and from the "conscience money" which was paid by the Friends, who were opposed to militia duty. The seminary, or secondary, process of schools was not popular. Thus at the time, 1851, of the fram- ing of the second constitution it can be seen, particularly in the "Consti- tutional Debates," that the county seminary was unpopular with the country members, who denounced it as an "advanced district school for the benefit of the county seat." With this feeling it can easily be seen why the 1851 delegates framed their constitution so as to include the sale of seminaries and included the Seminary Fund in the Common Fund. On June 12, 1852, the General Assembly legislated and ordered the sale of all county seminaries, and that the proceeds, after deducting the necessary expenses and amount due to individuals for advances made, • should be placed by the treasurer to the credit of the "Common Fund." The Governor of Indiana, Joseph A. Wright, in his message to the 1851-2 Legislature, estimated the proceeds of such sales at $100,000. Our reckoning on the reported sales, as per-makeup of 1866, is $101,587.94. In the Supreme Court, November term, 1862, the act of June 12, 1852, in Edwards vs. Jaggers et al., 19 Irid. 407, Appeal from Switzer- land County, the constitutional provision relating to sale of seminaries was declared void and unconstitutional, as being contrary to the tenth section of the first article of the United States Constitution, in impair- ing the obligations of contracts. In another case the Supreme Court, May term, 1863, in Heaton vs. Board of Commissioners, Randolph County, 20 Ind. 398, Appeal from Randolph County, it was held that neither the constitutional nor stat- utory provisions referred to abolish the seminary corporations, but con- tinue them in existence, at least until they actually sold and vested its property in the purchaser. No further legislation or court decisions appear, and the several counties waived their rights as determined by the two decisions. As a matter of local historical information we deem it wise to in- clude the following school and seminary data, obtained from the local laws: 13 1816. December 27, Harrison county. Seminary incorporated. 1820. January 11, Jefferson county. Madison Academy to increase number of trustees. 1820. January 20, State Seminary incorporated at Bloomington. 1820. January 20, Seminary township land controlled by a superin- tendent. 1823. January 9, Deai-born county. Seminary incorporated. 1824. January 2, Knox county: "Whereas, It is represented to this General Assembly that the Vincennes University, incorporated in the year 1807, did, by an act of incorporation, sell a quantity of land appropriated by Congress, for the use and support of a pub- lic school, in the district of Vincennes. With the proceeds of the said sale a building was erected at Vincennes for the use of said university, and which said building is rapidly decaying for want of funds to repair the same; therefore. That said university be and is hereby adopted as the county seminary of Knox county." 1824. January 2, Washington county. Eaiem Grammar School incor- porated. 1825. February 7, Union county. Seminary established. 1825. February 12, Knox county. Supplemental act concerning semi- nary. Prosecuting attorneys to examine condition of all county seminaries. 1826. January 13, Dearborn county. Cambridge Academy incorporated. 1826. January 21, Gibson county. Seminary incorporated. 1826. January 21, Orange county. Seminary incorporated. 1827. January 26. County seminaries established in Wayne, Franklins- Henry, Rush, Randolph, Allen, Vigo, Daviess, Martin, Madison,, Ha,milton and Sullivan by their circuit courts. 18C7. January 24, Washington county. Seminary incorporated. 1827. Harrison county. Seminary incorporated. 1827. January L3, Knox county a,uthorized to C:ppoint trustees. 1827. January 27, Fayette county. Seminary incorporated. 1827. January 26, Clark county. Seminary incorporated. 1828. January 24, Indiana College at Bloomington incorporated. 1828. January 21, Gibson county. Direct tax for county seminary. 1828. January 24, Knox county. Laws for government of seminaries.. 1828. January 19, Switzerland county. Seminary incorporated. 1828. January 24, loan office established to loan seminary funds. 1828. January 28, general lav\^ as to seminaries already established. 1828. December 18, Switzerland county. Seminary act amended. 1829. January 1, Cass county. Eel River Seminary incorporated. 1829. January 6, Jefferson county. Hanover Academy incorporated. 1829. December 30, Rising Sun. Seminary Society incorporated. 1829. December 31, Eugene Seminary incorporated. 1829. December 25, Clark county. Seminary act. January 26, 1827, amended. 1830. January 22, Franklin county. Seminary incorporated. 1830. January 11, Jefferson county. Seminary Society incorporated. 1830. January 29, Union county. Seminary trustees authorized to exe- cute a deed. 14 1830. January 18, Greencastle. Seminary Society incorporated. 1830. January 4, Crawfordsville. Seminary of Learning incorporated. 1830. December 24, Leavenworth. Seminary incorporated. 1831. January 8, Lawrence county. Seminary incorporated. 1831. January 29, Shelby county. Seminary incorporated. 1831. February 10, First school society in Fayette county incorporated. 1831. February 4, Cass county. Name changed to "Cass County Eel River Seminary Society." 1832. January 24, Pike county. Trustees authorized to collect money. 1832. February 3, Franklin county. Law January 22, 1830, amended. 1832. January 26, Decatur county. Seminary incorporated. 1832. January 24, Greene county. Seminary incorporated. 1832. February 8, repeal Section 10 of Seminary Law of February 4, 1831. 1833. January 19, Greene county. Seminary to have fifteen trustees. 1833. January 22, Orange county. Seminary trustees to pay $30.00, account of remitted fines. 1833. January 29, Monroe county. Female Seminary incorporated. 1833. January 24, Floyd county. Christian College at New Albany in- corporated. 1833. February 2, act amending seminary laws. 1833. February 2, Union county. Seminary trustees' acts legalized, 1833. February 2, Exemption from militia duty on payment of $1,00, which goes to the Seminary Fund. 1833. February 2, Western Union Seminary incorporated by Associa- tion of Universalists. 1833. February 1, Posey county. Seminary incorporated. 1833. February 2, Liberty School Society incorporated. 1833. February 2, Scott county. Seminary trustees to loan money. 1834. January 30, Perry county. Seminary incorporated. 1834. February 1, Switzerland county. Seminary incorporated. 1834. December 28, Monroe county. Female Seminary incorporated. 1834. January 15, Wabash Manual Labor College and Teachers' Semi- nary incorporated. 1834. December 23, Morgan county. Seminary trustees authorized to loan seminary funds. 1835. February 7, Crawford county. Seminary incorporated. 1835. January 16, Sullivan county. Carlisle School Society incor- porated. 1835. January 26, Wayne county. Richmond Educational Society in- corporated. 1835. January 22, Dearborn county. Seminary incorporated. 1835. February 6, Posey county. New Harmony Manual Labor Co., New Harmony, incorporated. 1835. February 7, Franklin county. Amendment to County Seminary. Approved February 3, 1832. 1835. February 6, Tippecanoe county. Olive Branch School Society in- corporated. 1835. February 6, Clark county. Amend act of January 28, 1824, as to Clark Grant. 15 1835. January 26, Switzerland county. To amend act of February 1, 1834. 1835. January 26, to regulate Marion County Seminary. 1836. February 8, "The Western Scientific and Agricultural College" incorporated. 1836. February 5, Crawford county. Amendment act of February 7, 1835. 1836. January 26, Montgomery county. Crawfordsville Seminary Act repealed. 1836. January 23, act to incorporate Vincennes Academy. 1836. February 5, Parke county. Seminary incorporated. 1836. February 1, Eush county. Seminary incorporated. 1837. January 21, Western University incorporated, 1837. January 10, Asbury University incorporated at Greencastle. 1837. January 27, Carroll county. Seminary incorporated. 1837. January 7, Peru Collegiate Institute incorporated. 1837. February 4, New Albany Seminary incorporated. 1837. February 2, Clay county. Seminary incorporated. 1837. February 6, Hendricks county. Seminary incorporated. 1837. February 2, Vevay Seminary act amended. 1837. February 2, Porter county. Seminary incorporated. 1837. January 20, St. Joseph's Manual Labor Collegiate Institute incor- porated (at Portage, St. Joseph county) . 1837. Act relative to Carlisle Seminary. 1838. February 17, the northwest quarter of University Square in In- dianapolis to be used for Indianapolis Female Institute after Lutheran Church trustees give release. 1838. February 17, Rush county. Seminary act amended. 1838. February 17, Clay county. Seminary act in part repealed. 1838. February 7, Morgan county. Seminary incorporated. 1838. February 1, Floyd county. Greenville Seminary incorporated. 1838. February 17, Laporte University incorporated. 1839. February 5, act relative to Clay County Seminary. One trustee to be elected in each township and authority to borrow money. 1839. January 29, Tippecanoe county. Board of trustees of county seminary authorized to borrow money necessary for erection, com- pletion and put in operation. 1839. February 18, Perry county. All seminary funds to be loaned out to accumulate fund sufficient to construct a county seminary. 1839. February 12, Morgan county. Acts of trustees held Christmas, 1838, legalized. 1839. February 14, Shelby county. County commissioners authorized to loan any amount which will not embarrass county revenue to trustees Shelby County Seminary at 6 per cent. 1839. February 18, Union county. By reason of state of decay of the county seminary authority is given to sell, release and rebuild. 1840. February 24, Clay county. Seminary at Bowling Green is reor- ganized and powers enlarged. 1841. February 4, Randolph county. Trustees of county seminary em- powered to grant extension to contractor to complete the erection of building. 4—12626 16 1841. January 9, Knox county. Saint Gabriel College incorporated. 1841. February 13, Orange county. Seminary divided. 1841. February 10, Daviess county. Seminary incorporated. 1841. February 13, Orange county. Seminary divided from Gibson. Act January 21, 1836, amended. 1842. January 29, Franklin county. Seminary prevented to be used as district school. 1841. December 31, Washington county. Act January 24, 1837, re- pealed. 1842. January 21, St. Joseph county. Seminary trustees empowered to sell lot. 1842. January 29, Tippecanoe county. Seminary trustees empowered to sell land. 1842. January 29, Union county. Seminary trustees authorized to bor- row money. 1842. January 29, Daviess county. Seminary act amended, 1842. January 6, Gibson county. Seminary divided from Orange. 1842. January 20, Laporte University incoi-porated. ■ 1843. February 11, Crawford county. Seminary act revived and amended. 1843. February 9, Tippecanoe Academy incorporated. 1843. February 2, Perry county. Seminary act January 30, 1834, amended. 1844. January 15, Crawford county. Act repealed. 1844. December 25, Hanover College rechartered. 1845. January 13, amendment to charter of Notre Dame du Lac at South Bend. 1845. January 8, Lawrenceburg Seminary of Learning incorporated. 1845. January 13, Monroe county. Female Seminary, January 22, 1833, amended. 1846. January 14, Female Seminary at St. Mary's-of-the- Woods, in Vigo county, incorporated. 1846. January 19, amendment to act January 20, 1842, "Laporte Uni- versity" to be styled "Indiana Medical College." 1847. January 27, Perrysville Seminary, Vermillion county, incorpo- rated. 1847. January 23, Public seminary at Aurora incorporated. 1847. January 25, acts of trustees Morgan County Seminary (February 7, 1838,) legalized. 1848. February 14, Laporte Female Seminary incorporated. 1848. February 16, Princeton Female Seminary incorporated. 1849. January 5, Henry county. Seminary incorporated. 1849. January 15, Rushville Female Institute incorporated. 1849. January 16, Clark University, Jeffersonville, incorporated. 1849. January 15, Male and Female Institute, Lawrenceburg, incor- porated. 1850. January 16, Indiana Asbury Female College incorporated. 1850, January 17, the "Goodwin Female Institute of Lafayette" inoor- porated. 17 1850. January 12, Hartsville Academy, Bartholomew county, incor- porated. 1850. January 14, Presbyterian Female College, Salem, incorporated. 1850. January 19, Cloverdale Seminary, Putnam county, incorporated. 1850. January 19, Congressional Township No. 19, in Delaware and Henry, incorporated for the encouragement of free schools. 1850. January 13, amendment to act of Anderson Collegiate Institute. 1851. January 15, amendment to act January 10, 1887, Indiana Asbury University. 1851. January 20, Ayers University and Anderson Collegiate Institute, at New Albany, consolidated and incorporated. 1851. February 3, Indiana Female College incorporated at Dover Hill, else at Harrisonville. 1851. February 8, Hartsville Academy to be called Hartsville Univer- sity. 1851. February 5, Plainfield Seminary, Hendricks county, incorporated. The local laws also disclose the following temperance legislation, with penalties to be paid to the Seminary Fund: Boone County, February 17, 1838. Town of Lebanon authorized to issue license. Penalty, $3.00 to $50.00— $8.00 to $20.00 for the town; $5.00 to $50.00 for the seminary. Bartholomew County, February 6, 1839. Town of Columbus to require a license. Penalty, $5.00 to $50.00 for the seminary. Carroll County, February 17, 1838. Town of Delphi to require license, except, as to tavern keepers. Penalty to seminary, $5.00 to $50.00. Clark County, February 6. 1887. Town of Bethlehem to require license. Penalty to seminary, $5.00 to $20.00. Clark County, January 14, 1889. Town of New Washington to require license to all who applied. Penalty to seminary, $2.00 to $10.00., Floyd County, February 8, 1882. Town of New Albany authorized to license, $3.00 to $10.00. Penalty, $5.00 to $50.00 for the county seminary. Gibson County, February 14, 1838. Town of Princeton to require license at $50.00 to $100.00. Penalty to seminary, $10.00 to $500.00. Greene County, February 2, 1837. Town of Bloomfield to require license, $5.00 to $25.00. Penalty to seminary, $5.00 to $50.00. Hancock County, February 6, 1837. Town of Greenfield to require li- cense, $1.00 to $10.00. Penalty, $8.00 to $20.00 for the town, $5.00 to $80.00 for seminary. Henry County, February 17, 1888. Town of Raysville to require license, $10.00 to $50.00. Penalty, $3.00 to $20.00 for the town; $10.00 to $50.00 for seminary. February 17, 1838. Also town of Greensboro to require license, not less than $5.00. Penalty not less than $3.00 nor more than $50.00 for the county seminary. Hendricks County, February 11, 1839. Town of Danville to require li- cense. Penalty, $5.00 to $50.00 for the seminary; $5.00 to $100.00 for the town. 18 Jefferson County, February 4, 1831. By the charter to the town of Mad- ison no one prohibited from selling less than a quart or keep a tip- pling house without license at $5.00 to $50.00. Penalty, $10.00 to $100.00, for use of the county seminary. Johnson County, February 15, 1838. Town of Franklin permitted to charge license not less than $50.00. Petition of two-thirds of legal voters of the town, no license to be given. Penalty, $50.00 to $100.00 to the town, $5.00 to $50.00 for the seminary. Knox County, January 27, 1836. Borough of Vincennes authorized to exact a borough license, $5.00 to $50.00. Penalty, $20.00 to $100.00 for the use of the county seminary. Morgan County, February 17, 1838. Town of Martinsville authorized to exact a license for a year or less at $10.00 to $100.00. Penalty, $5.00 to $50.00 for the town; $10.00 to $100.00 for the county seminary. Marion County, February 5, 1836. Town authorized to require license, $5.00 to $50.00. Penalty, $10.00 to $100.00 for the county semi- nary. Perry County, February 1, 1836. Town of Rome authorized to license at $5.00. Penalty not to exceed $50.00, for the benefit of the county seminary. Shelby County, February 6, 1837. Town of Shelbyville authorized to license, $3.00 to $50.00. Penalty, $3.00 to $20.00 for the town; $5.00 to $50.00 for the county seminary. Spencer County, February 15, 1838. Town of New Boston to require li- cense, $3.00 to $50.00. Penalty, $3.00 to $20.00 for the town; $5.00 to $50.00 for the seminary. Also February 15, 1838. Town of Rockport to require license at $5.00. Penalty not over $50.00, to the county seminary. Tippecanoe County, February 6, 1837. The city of Lafayette authorized to require license at $200.00. Penalty, $5.00 to $50.00 for the county seminary. The Revised Statutes of 1838, Chapter LIII, includes a law, ap- proved February 17, 1838, for the appointment of an inspector by the board doing county business, and provides for the inspection, grading and branding barreled salt, flour, pork and tobacco. Any erasure or alteration of such inspector's brand, upon conviction, is liable to a fine of $50.00, one-half to the prosecutor and one-half to the use of the county seminary. Swamp Lands. These lands, 1,252,708.21 acres, selected as swamp and overflowed lands, under the act of Congress, approved September 28, 1850, are situ- ate in seventy-two counties of the State. Under the provision of acts approved February 14, 1851; May 29, 1852; June 14, 1852; March 4, 1853, and subsequent acts, these lands were put upon the market and sold at $1.25 per acre. Our investigation covered a period of fifty-nine years, and the ab- stracting of over 35,000 tracts of lands. 19 The total proceeds of sales were. $1,763,251 16 Total disbursements 1,694,279 26 Net gain to Common School Fund $68,971 90 Which has been distributed to the several counties, viz.: Included in the non-negotiable note of 1873, which was dis- tributed in 1889 $38,077 59 Distributed in 1908 27,3^ 30 Distributed in January, 1917 3,499 01 Total ■ $68,971 90 All of these moneys have been merged into the Sinking Fund and have been distributed under that head. The Sinking Fund. This fund was created under the act to establish the State Bank of Indiana, approved January 28, 1834. Section 113 of the act created a fund to be called the Sinking Fund, to consist of all unapplied balances of the loans procured on the part of its stock in the bank, or for the purpose of being loaned to stockholders to meet their payment of stock installments; the semiannual payments of interest on stock loans, and the sums received in payment for same; the dividends accruing to the State's shares, and to other stockholders as shall be paid by loans made by the State and not repaid by the stock- holders. Section 114 provided for the profits of the State Bank, which under the 1851 Constitution becomes a parcel of the Common School Fund. It is as follows: "Sec. 114. The principal and interest of said Sinking Fund shall be reserved and set apart for the purpose of liquidating and paying off the loan or loans and the interest thereon, that shall be nego- tiated on the part of the State for the payment of its stock in the State Bank, and the second and third installments on the shares of the other stockholders in said bank, and shall not be expended for any other pur- pose, until said loan or loans, and the interest thereon, and incidental ex- penses shall have been fully paid; and after the payment of said loan or loans, the interest and expenses, the residue of said fund shall be a permanent fund, and appropriated to the cause of common school edu- cation in such manner as the General Assembly shall hereafter direct." As before mentioned, by the act, the capital was fixed at $1,600,000 in $50 shares, of which the State subscribed for and owned one-half, and the charter was to continue until January 1, 1859. Section 115 provided that the president and directors on the part of the State, all of whom were selected by the General Assembly, should constitute a standing board of commissioners of the Sinking Fund. The charter of the State Bank expiring on January 1, 1859, by an act approved January 15, 1859, provisions were made to continue the operations of the Sinking Fund by creating a Board of Sinking Fund Commissioners, consisting of a president and four commissioners, to be 20 elected by the General Assembly, and the former board required to make a full and final settlement with the Governor, Auditor and Treasurer of State. Under an act approved March 1, 1859, the first distribution of the Sinking Fund was made to the counties, based upon the enumeration listed for school purposes, and it was declared that from and after the distribution the Sinking Fund Commissioners should cease to be. The new board was continued until the General Assembly, by an act, approved March 11, 1867, when the custody and management of the Sinking Fund was transferred to the Auditor of State. The distribution to counties ordered by the act of 1859, by our in- vestigation and as shown in our schedules herewith, amounted to $350,- 942.63. To equalize as to former distributions of United States surplus revenue, bank tax and saline funds the following counties did not par- ticipate in the 1859 distribution, viz: Allen, Fayette, Fountain, Gibson, Jefferson, Knox, Lawrence, Montgomery, Putnam, St. Joseph, Union, Vanderburgh, Vermillion and Wayne. Note: Newton county had not been erected until this year, 1859. To prove the assertion that the management was honest, a business- like and successful handling of these funds by the two boards of com- missioners from 1834 to 1867, inclusive, we record that the balance sheet of the retiring board, on October 31, 1867, shows a profit which accrued to the Common School Fund of $4,647,016.17. This amount included the augmentation of $286,751.48 profits on account of their handling of the third installment of the United States surplus revenue, which was turned over to the Sinking Fund Commis- sioners in 1837. A mention should be here made and credit given to the mover of the motion, in conference committee of the General Assembly of 1834, which resulted in a gain to the Common School Fund of the monumental sum of nearly $5,000,000. It was on the motion, in compromise, of Hon. John Beard, the mem- ber from Montgomery count. In 1859 the State began to borrow the moneys of the several trust funds, for which, by several acts of the General Assembly, non-negoti- able notes, bearing interest, were signed by the Governor and Auditor, held by the Treasurer and payable to the Common School Fund. On October 3, 1871, non-negotiable bonds of the State amounting to $3,666,845.88 had been issued and unpaid. Under an act approved February 21, 1871, the act of 1867, relative to the investment of incoming funds in state stocks, was amended that such moneys should be distributed to the counties. The distribution for 1871 was held up by injunction suits filed in the Marion circuit and superior courts, but upon appeal to the Supreme Court the Auditor of State was sustained by the court. (See Shoemaker, Auditor of State, et al. vs. Smith et al., 37 Ind., p. 122. Appeal from Marion Circuit Court.) Under the confirmed act a distribution of the Sinking Fund was made by the Auditor of State, viz: 21 In 1872 $569,147.04, as shown, by our schedules herewith. On October 31, 1872, the Auditor shows the total profits accruing to the Common School Fund to be $4,753,763.76 from the Sinking Fund. Under act approved March 11, 1873, all balances of trust moneys in the hands of the State belonging to the Sinking Fund, Saline Fund, Bank Tax Fund, Swamp Land Fund and estates without heirs, were consolidated in a non-negotiable note of $176,573.42, payable to the Com- mon School Fund. A distribution to the counties was made during this year amounting to $66,244.70, as exhibited in our schedules herewith. No further distributions were made to the counties until 1889, the State paying interest on the $3,904,783.22 of non-negotiable notes, an annual payment of $234,286.99 paid into the common school revenue at 6 per cent, per annum. By an act approved March 8, 1889, the Governor, Auditor and Treasurer were authorized to negotiate a twenty-year loan for $3,905,- 000.00 to pay off the school debt of the State, to bear the rate of 3% per cent, interest. This loan was completed through the efforts of Governor Hovey, and the proceeds were distributed to the several counties, in the year 1889, the gigantic amount of $3,904,783.22, as shown in our schedules herewith. The next distribution of Sinking Fund was made under an act approved February 25, 1907, which was a clean-up of balances of old accounts connected with and belonging to the Common School Fund embracing "common school balance," "old Sinking Fund," "surplus reve- nue," "excess bid Sinking Fund," "sales common school lands" and "sales swamp lands," together with "unclaimed estates." The last item will have mention under another head. This distribution was not made to the counties until the following year, and amounted to $45,546.54, as shown in the schedules herewith. Our analysis of the distribution shows a make-up of the following accounts : United States surplus revenue $500 00 Sinking Fund 467 78 Excess bids, Sinking Fund 1,933 25 Saline Fund 1,293 94 State school lands 11,838 S6 Swamp lands 27,395 30 Fines and forfeitures 400 00 Unclaimed fees 149 91 Veterinarian fees, excess 8 82 Miscellaneous 1,558 68 $45,546 54 There were no further distributions made to the counties until Janu- ary, 1917, and by reason of the mingling of a number of items in it, we have included this with the other "Sinking Fund" account. Our analysis of the distribution shows a make-up of the following- accounts : State school lands $25,791 91 Swamp lands 3,499 01 Escheated estates ' 7,684 15 Unclaimed fees 106 42 Optometry fees, surplus 965 17 Hydrophobia fees, excess 3,410 25 Miscellaneous 286 73 $41,743 64 This closes the distribution by the State to the several counties from 1837 to January, 1917, a total of $4,978,407.77 for the eighty years. However, in September, 1917, another distribution was made to the counties by the Auditor of State amounting to $67,823.25. While this does not come within the period of our investigation, yet we deem it wise to mention it, as it will appear on the Auditor's reports for the several counties to the Superintendent of Public Instruction of May 31, 1918. Our analysis of this distribution shows a make-up of the following items : Unclaimed estates ' $65,764 09 Sale of State lands 2,059 16 $67,823 25 State School Lands. The constitution provides an item of "all lands that have been, or may hereafter be, granted to the State where no special purpose is ex- pressed in the grant and the proceeds of the sales thereof." The moneys credited on account of sales of "School Fund lands" em- brace what is called the "Beaver Lake lands," the "Michael G. Bright lands," the "Kankakee Meander lands," "Meander lands of receded inland lakes" and "Reclaimed lands, shore of Lake Michigan." In the United States Land Survey of Indiana appears a large lake situated in Newton county, called Beaver lake, which contained over 17,000 acres in area. Two men, one of them a former state official, bought all of the lands fringing the lake under the swamp land act. These parties, under a claim of riparian ownership, proceeded to drain the lake, it being found that there was a forty- foot fall to the Kan- kakee river, four miles northwestei-ly. Later, Michael G. Bright became owner of a moiety of these lands when they were subdivided into forty-acre tracts, and he as surety to the State for the former official, the State became owner, by transfer, of all unsold tracts of the Beaver Lake subdivision, together with other lands, which, when sold, a portion of the proceeds went into the School Fund. The "Kankakee Meander lands" comprise the land lying between the meander line, surveyed in 1833, of the Kankakee river and the present shore line of that river, which has receded by drainage of the stream. A 23 considerable quantity of the meander land has been sold by the State, and the title to other tracts is now being tested in the local courts in the celebrated "Tuesburg Land Company" case. All proceeds of sales have been credited to the State school lands. The meander lands of receded inland lakes are of the same nature as the Kankakee meander lands, being the area lying between the United States Survey meander line and the present shore line of such lakes. The proceeds of sales, though few, have gone to the credit of State school lands. The proceeds of the last three accounts have been mingled on the books of the Auditor of State as "State school lands," but total $34,- 322.06, and were distributed to the counties under the mingled Sinking Fund, to wit: $11,838 86. Distributed in 1908. 22,483 28. Distributed in January, 1917. $34,322 14 In addition $485.80 was distributed in September, 1917, which is not included in this report. The "Reclaimed land, shore of Lake Michigan," are paid for at the rate of $50 per acre, agreeably to the act approved March 2, 1907. The act allows owners along the shore line to reclaim these lands and the proceeds, under an opinion of the Attorney-General, have been credited to the State school lands. Our investigation shows proceeds of sales of these to be $3,308.71, which was included in the distribution of January, 1917. In addition there was $1,573.36 distributed September, 1917, which is not included in this report. Escheated Estates. This constitutional item of the Common School Fund has appeared on the ledgers of the Auditor of State since 1828, and our investigation in 1916, covering eighty-eight years, shows the account under the headings, "Estates Without Heirs," "Escheated Estates" and "Unclaimed Estates." The Revised Statutes of 1824 make the first provision of these estates to be appropriated to the Common School Fund of the county where the estate was situated, and thus remained the law under the old consti- tution. Under the constitution of 1851 the escheats accrued to the State's Common School Fund. Under the provision of an act approved February 25, 1907, the At- torney-General was directed to institute suit in the Marion Superior Court against all known or unknown heirs, whose estates are carried on the treasurer's books as "Unclaimed Estates," and all remaining after a lapse of five years should become a part of the Common School Fund. Prior to 1916, the time of our investigation, but one credit had been made under the constitutional provision, viz: April 25, 1873, $17,066.55, which amount was included in the non-negotiable note, $176,573.42, of the State to the Common School Fund, 5—12626 24 Another amount, $7,684.15, was included in the distribution of Janu- ary, 1917. This was invoked as a result of our investigation. Our investiga- tion of 1916 resulted in a showing of a balance for clearance of title of $63,058.54, which was included in the distribution of September, 1917, and is not embraced in the fund covered for the period of this report. In addition to the above, the sum of $41,806.11 remains as a balance of collections collected prior to April 30, 1916. It was held by the Supreme Court in a case taken up from Knox county, under Section 2, in Article VIII of the Constitution, "It is the fund to be derived from the sale of the escheated real estate and not such real estate itself, which becomes part of the Common School Fund." State ex rel. Attorney-General vs. Meyer, 63 Ind., p. 33. Corporation Taxes. The closing item in the constitutional provisions is, "Taxes on the property of corporations that may be assessed by the General Assembly for common school purposes." The only mention where the State attempted to exercise this consti- tutional right to collect a corporation tax, after a prolonged fight in the highest courts, resulted in a failure. On January 26, 1847, the General Assembly gave a charter to the Terre Haute and Richmond Railroad. One of the provisions in the charter was that after the earnings should reach the full amount in- vested and ten per centum thereon, and after other conditions, the Legis- lature might regulate tolls and freights not to exceed fifteen per centum and the surplus, if any, should be paid over to the Treasurer of State for the use of the Common School Fund. In 1851, the Legislature allowed the company to abandon that por- tion of the chartered road from Indianapolis to Richmond. As early as 1867, the matter began to take shape, and in 1872 proceedings were started in the Putnam Circuit Court to collect the tax, with a mistrial, on change of venue, in the Owen Circuit Court. This railroad case became a chronic matter of public and legislative discussion, but it was not until 1897 that the matter became at issue in the Marion Superior Court, through the efforts of Attorney-General Ketcham against the Indianapolis and Terre Haute Railroad. This case resulted in a judgment against the company for $913,000. An appeal to the Supreme Court was taken by the company and the judgment was affirmed by the court in 159 Ind., p. 438. The company then took an appeal to the U. S. Supreme Court, where the cause was decided May 31, 1904, "that the original charter having been surrendered, the Legislature could not therefore impose an obligation upon the company by virtue of power contained in the sur- rendered charter." (See 194 U. S. 579, T. H. & I. R. R. Co. vs. Indiana ex rel. Ketcham.) Attorney-General Ketcham attempted to amend the complaint in the Indiana Supreme Court, but the court held that the decision in the U. S. Supreme Court Vv'as binding on the Indiana court. (166 Ind., p. 580. State, ex rel. Ketcham, vs. T. H. & I. R. R. Co. 25 Fines and Forfeitures. One of the constitutional items accruing to the Comman School Fund is "from fines assessed for breaches of the penal laws of the State." Under this act this becomes a local matter in the county where the fine is assessed and paid, and is reported in the annual report of the Auditor to the Superintendent of Public Instruction. Our investi- gation shows that the accretion to the fund since 1852 is the enormous sum of $3,586,834.92. The blank furnished by the Superintendent of Public Instruction also includes the item, "Amount since received from all other sources." This, in the earlier reports, appears to have been a dumping place for receipts by the county auditor, and no doubt the amount determined in our investigation, $246,662.84, contains amounts covering "fines and for- feitures," which could not be identified. STATUTORY ACCRETIONS. In addition to the constitutional provisions there are a number of statutory provisions which are in favor of the Common School Fund, which will now have mention. Michigan Road Land Funds. By an act approved June 18, 1852, all the funds then on hand denominated Michigan road land funds, in the hands of the Treasurer of State, and all funds hereafter coming into the hands of the Treasurer from the sale of any unsold Michigan road lands, shall hereafter consti- tute a part of the Common School Fund. These lands were embraced in a treaty, October 23, 1826, as a donation of 169,680 acres, with the Pottowottomie Indians to construct a road, 100 feet in width, from Lake Michigan via Indianapolis to a con- venient point on the river Ohio. The road was laid out from Michigan City via Indianapolis, Greens- burg, Napoleon to Madison, which was built from the proceeds of sales of the donated lands. We have not been able to discover any accretions to the Common School Fund by the 1852 act. However, in an investigation of the Michigan road lands, we found a tract of 80 acres from which the State has not parted its title, and which, when followed up, may result in an accretion to the fund. Coroner's Find of Property. Under an act of 1852 (2 R. S. 1852, p. 13), it was provided that money found on dead bodies, after one year, the county treasurer should loan same at interest at not less than seven per cent per annum, to be applied to common schools, and to be equally divided among the town- ships of the county. This section was amended under an act approved March 13, 1913, so that such moneys which should not be called for within one year 26 from the time of receiving same, the Treasurer shall place the same to the credit of the Common School Fund, and further provided that where any such moneys are loaned out, said money, principal and interest, shall become a part of the Common School Fund of the State. These moneys are listed in the Auditor's annual report to the Su- perintendent of Public Instruction, under the head of "Other Items." Estrays and Articles Adrift. The origin of this item was under the old constitution in an act approved January 15, 1844, and the law was renewed by re-enactment in 1852, under the 1851 constitution. (See 1 R. S. 1852, p. 276.) This item is listed by the county auditor, in his May 31st annual report to the Superintendent of Public Instruction, under the head of "Other Items." In the case of Board of Commissioners of Tippecanoe County vs. The State, ex rel. Attorney-General, November term, 1883, it was decided that the act is not inconsistent with the constitution, and the moneys arising from the sale of estray animals and property taken adrift, be- come a part of the Common School Fund of the State. Veterinarian Board Excess Fees. Under an act approved March 4, 1905, providing for a State Board of Veterinary Medical Examiners, after providing for a certain regis- tration and other fees, and the payment of expenses necessarily incurred by the board, it is provided that "All moneys received by the board as fees in excess of the compensation and expenses of said board and Secretary, shall be paid into the State Treasury for the benefit of the Common School Fund of the State, and all penalties imposed by this act shall also, when collected, be paid into this fund." Our investigation shows that only $8.82 has accreted to the Common School Fund, which was included in the distribution of 1908. Note: The fees of the State Veterinarian should not be confused with the fees of the State Board of Veterinarian Examiners. That officer is not even a member of the Veterinarian Board. Optometry Surplus Fees. Under the provisions of an act approved March 9, 1907, creating a Board of Registration and Examination in Optometry, in the section covering compensation and expenses, and providing for payment of the prosecution of violations of the act, and the annual report to the Gov- ernor on the first Monday in January, it is provided, "That all moneys in excess of $500, as shown by such report, on hand and unexpended, shall be paid into the Common School Fund." 27 Our investigation shows the following payments under the law, as accretions to the Common School Fund, viz. : 1910 $336 16 1913 228 93 1914 400 08 $965 17 all of which was distributed to the counties in January, 1917. ' Hydrophobia Fund. The act approved March 2, 1911, provided for the annual payment by the county auditor to the Auditor of State of 5 per cent of the sur- plus dog tax collected from the townships of the county. This becomes a state fund to provide means to give the Pasteur treatment to persons infected with hydrophobia. The act provides that, if at the end of the fiscal year, such fund shall exceed $3,000, the surplus shall be turned into the School Fund of the State. Our investigation shows the following accretions to the fund from annual excess of the Hydrophobia Fund, viz.: 1913 $2,514 19 1915 364 96 1916 531 10 $3,410 25 which were included in the distribution of January, 1917. Transient Merchant's License. This fee, which is likewise reported by the county auditor in his annual report to the Superintendent of Public Instruction, is authorized under a law without the Governor's signature, March 12, 1901. The act has been declared constitutional, and all fees collected under the act must be paid into the Common School Fund of the State. The provisions of the act concerning the transient merchant are renewed under the "Gentry Act." (Acts 1917, p. 134.) Exhibition License. Under the provisions of the "Gentry Act" (Acts 1917, p. 134) all sorts of menagaries, circuses, and exhibitions are required to pay a fixed license fee per diem, and each theater and moving picture show shall pay an annual license fee of $5.00 per year. This act went into effect, under proclamation of the Governor, on May 31, 1917, 8:20 a. m. The act repealed the acts of June 15, 1852, and that of 1857, which provided that the license fees collected should be paid to organized agri- cultural societies of the county, and instead it now becomes a part of the Common School Fund. These accretions are included in the auditor's report to the Superin- tendent of Public Instruction. 28 Summary. The following statement shows the total result of our investigation for the period from June, 1866, to May 31, 1917: U. S. surplus revenue $573,502 45 Bank Tax Fund 55,959 30 Saline Fund 48,849 57 Seminary Fund 101,587 94 Sinking Fund 4,^78,407 77 Fines and forfeitures 3,586,834 92 Unclaimed fees 5,721 49 Other sources 246,662 84 Total receipts $9,597,526 28 Deductions, losses, etc 31,081 12 Balance of Fund, May 31, 1917 $9,566,445 16 Note: Amount of Funds with counties in 1866 ' $1,454,207 72 Distribution to, and accretion by, coun- ties since 1866 8,112,237 44 Amount of Fund with counties May 31, 1917 $9,566,445 16 Note: The items of Transfers, to and from, $711,150.00, are not included in the above statement. 29 THE COMMON SCHOOL FUND. Table 1. COTJNIIES. Year Erected. United States Surplus Revenue, Act 1837. Bank Tax Fund, 1845 to 1853. Saline Fund, 1845 to 1853. Sale of Seminary Fund, Act 18.52. 1835 1823 1821 1840 $2,125 60 5,774 56 7,737 20 $251,97 766 77 770 18 310 40 123 29 582 43 211 23 613 23 571 10 903 72 386 64 598 83 304 01 550 67 1,042 61 795 54 369 30 594 80 343 83 684 42 623 58 698 83 769 96 900 17 285 24 596 16 496 64 592 24 674 91 500 66 800 04 741 98 969 37 1,298 40 351 30 609 62 854 06 299 85 1,169 24 601 65 682 85 670 54 524 13 431 23 195 10 761 77 706 23 601 34 1,242 48 260 95 290 93 517 92 586 18 962 88 729 81 $234 04 676 73 658 83 268 47 111 14 511 27 183 24 555 81 490 52 755 22 342 17 527 30 270 41 462 92 930 81 692 71 338 65 520 93 306 71 580 23 528 58 621 03 665 70 848 03 250 18 525 99 444 55 516 04 585 65 437 95 690 46 644 97 838 82 1,153 98 321 55 525 10 737 95 272 26 1,007 21 522 10 589 71 570 58 452 02 374 35 176 51 656 80 610 47 540 94 1,077 34 235 17 258 59 471 21 503 73 836 97 633 39 $1,711 65 2,515 00 1,822 64 139 54 1838 694 92 5,604 51 2,125 60 6,001 29 6,993 24 11,060 24 3,967 79 5,136 88 3,996 14 5,569 08 12,462 92 9,444 77 2,125 60 5 724 96 2,706 60 5,831 24 9,225 13 8,913 37 11,350 74 11,010 64 2,125 60 7,630 92 3,294 69 4,959 74 6,235 11 6,001 29 11,081 49 9,940 75 12,505 65 1830 1836 1828 1829 810 00 515 90 772 00 1801 1825 1830 1818 1817 1803 1822 1835 1827 1818 852 15 410 00 1,175 00 705 75 539 09 500 00 820 00 545 56 1,273 65 1830 1819 1819 1826 3,236 22 735 00 2,737 78 1810 1835 1813 1831 2,528 65 193 34 812 95 1821 1823 1827 1808 1823 616 47 1,562 40 1,075 00 647 92 1822 1844 1,100 00 214 82 1832 1815 1835 2,125 60 6,936 56 1,302 63 762 00 201 94 1835 1,430 68 13,334 63 5,887 93 8,304 03 8,821 26 2,125 60 4,322 06 2,125 60 8,133 98 10,202 91 6,192 60 14,560 40 2.125 60 3; 238 00 3,145 89 7,935 59 13,625 13 8,729 15 1810 1817 1823 1790 1835 1832 1836 1832 1818 1823 3,413 97 295 00 1,045 00 1,170 62 2,203 36 751 55 287 91 4,082 35 2,002 27 1822 1835 1820 1832 1818 968 39 254 54 289 50 1,507 13 1823 1822 1859 1,820 00 1,110 00 Adams Allen Bartholomew Benton Blackford. . . Boone Brown Carroll Cass Clark Clay Clinton Crawford. . . . Daviess Dearborn. . . . Decatur Dekalb Delaware. . . . Dubois Elkhart Fayette Floyd Fountain . . . . Franklin. . . . Fulton Gibson Grant Greene Hamilton. . . . Hancock. . . . Harrison. . . . Hendricks. . . Henry Howard Huntington. . Jackson Jasper Jay Jefferson. . . . Jennings. . . . Johnson Knox Kosciusko. . Lagrange. . . . Lake Laporte Lawrence . . . , Madison. . . . Marion Marshall . . . , Martin Miami Monroe Montgomery Morgan .... Newton 30 Table 1 — Continued. Counties. Year Erected. United States Surplus Revenue, Act 1837. Bank Tax Fund, 1845 to 1853. Saline Fund, 1845 to 1853. Sale of Seminary Fund, Act 1852. Noble 1835 1844 1815 1819 1821 1814 1817 1835 1814 1835 1822 1818 1818 1822 1820 1822 1818 1835 1830 1835 1817 1814 1826 1844 1821 1818 1824 1818 1832 1827 1813 1814 1810 1835 1834 1835 S2,125 60 3,330 33 7,581 33 6,143 00 11,102 75 4,371 66 4,194 53 2,805 80 8,020 62 S393 40 272 73 624 55 596 88 841 97 353 83 365 27 290 23 737 83 576 03 939 57 692 43 729 48 980 55 314 29 818 10 433 96 158 01 640 56 303 50 553 82 601 91 1,135 39 850 06 429 45 602 18 566 00 825 41 553 93 430 08 474 41 921 71 1,420 69 231 90 217 32 1,305 66 $344 92 224 16 535 31 516 60 733 50 317 76 321 45 256 49 634 96 500 46 808 97 620 04 645 88 837 58 . 267 37 715 45 377 77 135 90 554 59 277 93 472 84 536 56 959 49 747 62 362 05 531 36 483 17 726 23 501 50 372 45 107 70 819 12 1,221 17 216 64 193 77 1,126 82 $1,023 50 Ohio. 161 25 1,398 04 1,097 70 Parke 192 08 114 00 Pike 2,200 39 Porter 1,097 03 1,656 85 407 60 13,540 11 7,170 38 6,986 16 14,716 28 4,180 36 10,783 91 4,534 62 2,745 54 663 43 Ripley 991 20 Rush 1,348 79 Scott 282 00 Shelby ' 184 00 2,534 70 Starke 6,270 54 2,125 60 6,674 40 8,800 01 13,129 16 1,843 44 935 49 1,439 72 655 25 1 00 Tipton 276 03 7,630 92 4,392 92 8,289 86 10,047 03 2,125 60 6,220 94 4,959 74 12,541 08 21,794 55 2,125 60 2,125 60 1,329 10 8,455 12 995 48 7,600 00 Wabash 2,166 85 800 00 Warrick 1,264 40 820 70 Wayne Wells White Whitley 70 00 415 07 385 55 Total 8573,502 45 $55,959 30 S48,849 57 S101,587 94 31 THE COMMON SCHOOL FUND. Table 2. SINKING FUND DISTRIBUTIONS. Counties. 1859. 1872. 1873. 1889. 1908. 1917 (Jan.) Total. Allen Bartholomew . Benton Blackford . Boone Brown ... Carroll. . . Clark. . Clay. . . Clinton . Crawford. DaviesB. . Dearborn. Decatur. . Dekalb. . . Delaware. Dubois.. . Elkhart. . Fayette . . Floyd. . . . Fountain. Franklin . Fulton. Gibson. Grant.. Greene. Hamilton. . Hancock. . Harrison. . Hendricks . Henry Howard. . . . Huntington. Jackson .... Jasper . . . . Jay Jefferson. . Jennings. . Johnson. . . Knox Kosciusko . Lagrange. . Lake Laporte . . Lawrence. Madwon. . Marion. . . Marshall . Martin. . . Miami . . . Monroe Montgomery. Morgan Newton Noble.. Ohio. . . Orange. Owen. . $3,636 99 3,390 93 2,024 10 3,646 27 6,363 17 2,519 04 5,876 33 5,469 57 2,211 84 5,527 98 7,850 59 2,565 29 10,556 23 6,977 98 3,043 30 9,928 61 4,892 72 4,387 33 7,056 92 2,236 69 584 40 7,244 85 10,209 68 5,813 41 5,931 37 4,688 90 3,986 89 1,502 50 304 88 7,012 8,187 57 5,253 29 4,464 08 9,003 15 4,581 56 1,870 54 10,608 85 3,679 34 5,048 69 2,372 43 7,765 8,334 78 8,716 42 3,547 09 9.135 74 3,956 81 9,405 20 4,063 81 358 50 3,685 83 14,787 96 7,185 22 1,909 10 2,132 48 7,681 62 2,951 54 5,491 68 8,225 62 8,421 80 6,488 56 5,892 20 3,349 34 5,693 98 8,199 44 6,478 02 5,836 78 6,470 20 4,289 98 8,848 84 3,561 84 7,922 00 5,572 26 6,875 82 4,326 84 5,906 14 6,285 58 6,634 76 7.099 98 5,141 82 6,770 42 6,894 18 7,815 24 5,387 98 6,472 24 6,451 16 2,160 36 5.100 00 10,111 94 5,514 12 6,244 44 7,330 06 8,000 54 4,810 32 4,195 26 9,201 08 4,973 52 7,741 80 22,183 30 6,871 74 3,775 02 7,157 68 4,817 12 8,080 10 5,959 52 1,981 86 6,932 26 1,984 58 4,588 ' 5,486 58| $455 28 1,739 76 845 32 224 60 250 88 903 72 347 24 646 08 967 72 990 80 763 36 693 20 394 04 669 88 964 64 762 12 686 68 761 20 1,041 04 932 00 655 56 509 04 694 84 739 48 780 56 835 28 604 92 796 52 811 08 919 44 633 88 761 44 758 96 254 16 600 00 1,189 44 648 72 734 64 862 36 941 24 565 92 493 56 1,082 48 585 12 910 80 2,719 88 808 44 444 12 842 08 566 72 960 60 701 12 233 16 815 56 233 48 539 98 645 48 $31,766 40 112,301 13 43,171 45 I 22,708 00 17,847 21 50,116 45 16,448 00 38,791 61 59,706 89 51,311 63 55,531 10 50,604 70 22,576 83 39,258 00 45,488 88 37,428 85 45,037 05 49,482 42 30,797 18 71,111 88 25,142 03 50,123 73 38,660 44 33,683 05 31,307 30 43,258 85 53,140 80 41,152 75 46,691 30 32,371 28 34,739 70 40,977 85 46,450 80 44,111 50 52,688 95 40,285 50 19,581 63 42,311 48 44,111 50 26,971 19 35,271 70 48,863 00 54,110 00 28,712 95 34,025 55 61,434 05 29,755 05 55,188 60 255,427 92 42,872 63 21,593 00 48,717 25 29,062 70 57,345 73 34,003 69 16,120 05 44,796 56 9,583 10 25,091 00 26,402 77 $442 77 1,.550 97 404 03 211 49 280 76 417 65 171 28 322 67 606 54 635 19 642 23 475 76 243 60 569 85 400 51 298 90 423 69 843 69 410 85 781 17 214 13 564 87 348 56 270 78 309 23 560 46 1,006 70 675 10 492 02 326 07 388 77 341 28 397 75 508 04 516 44 444 41 260 33 468 77 382 31 273 95 333 94 674 63 485 39 257 10 958 92 1,021 43 545 32 1,222 19 3,476 21 429 74 269 43 525 36 388 65 474 29 374 91 179 62 383 07 72 08 314 92 258 92| $373 00 1,508 00 365 00 182 00 245 00 347 00 138 00 240 00 486 00 495 00 515 00 390 00 199 00 459 00 304 00 279 00 364 00 857 00 352 00 710 00 204 00 511 00 285 00 225 00 258 00 475 00 780 00 634 00 370 00 240 00 320 00 289 00 428 00 523 00 431 00 402 00 227 00 372 00 293 00 230 00 289 00 735 00 411 00 218 00 1,722 00 765 00 517 00 1,086 00 3,597 00 384 00 216 00 397 00 401 00 409 00 333 00 165 00 318 00 53 00 263 00 209 00 $40,544 32 131,887 82 55,361 95 27,259 29 24,402 60 65,829 61 22,575 10 51,368 37 75.462 .34 64,066 26 69,468 23 65,906 45 29,328 10 57,206 94 62,335 45 48,290 19 62,276 81 63,307 23 40,237 34 89,549 85 29,122 00 62,290 29 45,521 82 42,447 97 43,955 26 50,895 29 72,162 24 55,690 58 61,419 95 43,372 99 47,002 30 50,815 89 56,316 11 58,177 39 69,057 64 63,595 32 26,947 56 .57,855 40 56,088 19 38,219 54 44,744 26 58,465 05 74,557 02 38,243 63 46,443 98 75,876 47 36,376 01 73,915 38 295,739 09 60,082 97 29,844 66 66,775 11 39,193 00 67,259 72 41,430 40 18,679 69 62,650 65 15,990 05 31,156 38 36,688 58 6—12626 32 Table 2— Continued. SINKING FUND DISTRIBUTIONS. Counties. 1859. 1872. 1873. 1889. 1908. 1917 (Jan.) Total. Parke $2,995 23 5,526 46 289 62 3,414 50 4,293 52 3,780 36 $6,176 44 5,032 34 4.684 86 4,740 28 6,522 90 2,652 68 7,314 76 7,773 08 7,132 18 5,992 84 2,676 82 7,443 28 6,119 32 1,321 92 8,609 48 4,370 36 6,274 02 4,125 56 11,395 10 4,064 02 2,155 94 11,269 30 3.685 60 11,406 66 7,243 70 3,469 36 6,002 02 6,288 30 11,576 32 4,618 90 3,588 36 4,895 66 $726 64 592 04 551 16 557 68 767 40 312 08 860 56 914 48 939 08 705 04 314 92 875 68 719 92 155 52 1,012 88 514 16 738 12 485 36 1.340 60 478 12 253 64 1,325 80 433 60 1.341 96 852 20 408 16 706 12 739 80 1,361 92 543 40 422 16 575 96 $37,778 65 29,033 55 32,043 35 33,471 70 37.742 20 19,749 25 41,437 00 51,552 10 35,184 30 37,479 85 13,124 85 47,186 85 39,666 10 12,855 20 75,732 20 27,904 00 38,908 20 23,7.50 10 69,173 40 33,049 00 14,699 00 87,348 55 24,092 60 91.743 00 49,701 09 21,199 45 36,561 63 31,023 09 73,356 48 37,662 05 29,361 54 33,588 30 $386 95 378 20 388 18 343 92 405 44 277 41 347 97 480 81 327 66 298 19 161 19 432 44 387 71 205 15 1,241 03 229 39 555 77 170 34 675 40 303 24 84 70 1,380 85 271 60 1,286 88 497 48 172 51 413 54 331 18 574 14 405 44 311 99 290 15 $309 00 299 00 305 00 305 00 324 00 228 00 289 00 414 00 304 00 253 00 138 00 386 00 303 00 201 00 1,404 00 197 00 524 00 134 00 569 00 260 00 76 00 1,334 00 406 00 1,394 00 385 00 148 00 360 00 274 00 573 00 319 00 282 00 253 64 $48,372 91 40,861 59 Pike 38,262 17 Porter 42,833 08 50,055 46 26,999 78 50,249 29 Randolph 270 60 9,117 58 61,405 07 53,004 80 Rush 44,728 92 Scott 1,515 32 6,255 45 4,951 38 1,483 22 17,931 10 Shelby 62,579 70 Spencer Starke 52,147 43 16,222 01 87,999 59 Steuben Sullivan Switzerland Tippecanoe Tipton 4,454 43 7,708 16 432 90 727 29 4,856 33 37,669 34 54,708 27 29,098 26 83,880 79 43.010 71 17,269 28 102,658 50 28,889 40 205 02 9,640 42 711 61 387 61 539 72 107,377 52 Wabash Warren Warrick Washington 68,319 89 26,109 09 44,430 92 39,196 09 87,441 86 Wells 6,854 49 1,972 88 7,018 95 50,403 28 White . . 35,938 93 Whitley 46,622 66 Total $350,942 63 $569,147 04 $66,244 70 $3,904,783 22 $45,546 54 $41,743 64 $4,978,407 77 33 THE COMMON SCHOOL FUND. Table 3. Counties. Fines and Forfeitures. Unclaimed Fees, Other Sources. Transfers IN Act, 1901. Total Accretions. Adams AUen Bartholomew Benton Blackford. . . Boone Brown Carroll Cass Clark Clay Clinton Crawford Daviess Dearborn. . . . Decatur Dekalb Delaware. . . . Dubois Elkhart Fayette Floyd Fountain Franklin Fulton Gibson Grant Greene Hamilton Hancock Harrison . . . . Hendricks . . . Henry Howard Huntington.. Jackson Jasi Jay Jefferson. . . . Jennings . . . . Johnson Knox Kosciusko . . . Lagrange Lake Laporte Lawrence Madison . . . . Marion Marshall. . . . Martin Miami Monroe. . . . . Montgomery Morgan Newton $22,031 12 139,280 43- 30,760 37 18,873 45 36,648 25 35,402 52 9,878 39 14,169 22 38,308 08 32,413 38 34,434 46 42,129 73 14,390 60 36,368 88 28,803 20 28,690 65 21,891 68 86,690 78 41,138 44 51,984 85 18,327 44 27,103 90 24,262 00 21,742 81 10,764 72 45,675 64 76,051 56 57,757 98 81,076 95 30,479 83 17.524 36 30,670 80 52,594 00 40,604 22 27,576 93 35,501 25 11,350 70 32,665 60 47,657 82 16.953 67 34,321 40 75,485 17 38,114 32 16,265 58 97,208 19 51,381 28 43,481 16 59,742 59 365,603 65 25.525 46 12,739 57 37,303 34 26.954 26 45,445 80 33,207 21 12,237 64 $9 50 171 85 173 63 1 30 446 78 164 20 38 173 44 193 40 139 62 30 8 50 7 16 65 91 79 35 345 33 47 56 16 90 35 171 57 70 92 632 99 S2,054 45 6,315 03 285 92 1,704 56 947 28 1,448 87 1,432 92 2,302 52 2,364 45 1.189 65 965 39 4,296 51 529 90 1,464 14 713 45 1,236 87 2,318 50 1,905 69 666 07 2,619 66 760 55 356 83 2,088 32 1,331 22 617 80 3,727 89 13,829 09 1,735 60 463 44 382 07 1,467 84 1,713 72 101 89 3,699 65 510 19 1,037 22 2,182 35 2,388 99 372 87 846 79 2,217 34 8,694 04 94 40 1,061 21 1,732 22 2,928 54 35 08 1,111 65 47,851 18 1,310 02 676 32 2.190 20 1,993 90 2,6.39 58 498 19 91 96 $2,000 00 8,000 00 7,000 00 1,600 00 7,000 00 3,000 00 500 00 146,000 00 5,000 00 10,000 00 3,000 00 2,000 00 28,700 00 48,000 00 12,000 00 35,000 00 30,000 00 8,000 00 1,500 00 40,000 00 15,000 00 6,000 00 82,000 00 10,000 00 5,000 00 5,000 00 5,000 00 $70,953 15 295.216 34 97,397 09 55,555 71 62,927 48 110,198 71 38,522 38 82 782 44 124,189 73 111,240 62 112,974 68 119,770 70 50.024 91 248,333 57 106,962 07 94,970 73 89,866 10 160,018 04 85,400 29 154,9,33 25 59,322 28 102,886 23 94,658 92 83,982 93 58,192 14 112,058 24 194,978 77 169,868 65 114,018 41 82,249 79 114,354 03 124,528 11 124,425 84 105,154 76 101,245 84 98,967 07 50,283 06 96,419 94 123,109 84 63,409 03 91,904 59 193,877 26 133,416 18 61,449 61 148.217 07 143,838 09 99,414 48 142,104 50 727,042 53 89,794 71 129,337 .57 122,082 37 82,166 66 132,661 00 91,971 14 36 009 29 Table 3— Continued. Counties. Fines and Forfeitures. Unclaimed Fees. Other Sources. Transfers IN Act, 1901. Total Accretions. Noble Ohio Orange Owen Parke Perry Pike Porter Posey Pulaski Putnam Randolph. . . Ripley Rush ....... Scott.. Shelby Spencer Starke St. Joseph. . . Steuben Sullivan Switzerland. . Tippecanoe . . Tipton Union Vanderburgh Vermillion. . . Vigo Wabash Warren Warrick Washington. . Wajme Wells White Whitley Total... $24,469 66 4,488 60 17.962 93 24.093 61 22,783 29 20,388 24 37,110 53 22,259 10 56,312 77 7,143 66 32,608 63 63,247 57 26,878 41 31,040 50 9,626 18 36,983 11 25,661 83 7,520 39 54,169 88 17,106 18 45,842 61 14,557 64 63,734 89 24,386 55 8,148 46 127,414 45 31,048 67 82,190 68 39,774 21 15,171 77 29,720 35 26,119 40 85,500 92 22,625 04 14,743 92 18,353 01 $58 85 89 42 50 34 78 18 39 237 57 21 00 12 95 1,425 44 10 62 272 50 30 09 533 44 $2,044 00 743 30 450 44 703 24 1,115 56 886 11 3,906 44 1,421 48 3,840 39 208 81 4,947 69 1,126 28 2,155 54 1,313 04 2,604 82 106 49 517 60 872 98 10,388 12 690 53 85 83 246 15 2,462 60 871 27 311 70 19,325 15 6,886 99 2,467 37 385 78 2,041 82 2,867 63 160 47 10,091 24 4,615 53 1,966 99 331 48 $4,000 00 28,000 00 2,000 00 4,400 00 7.500 00 15,000 00 35,450 00 24,000 00 15,000 00 33,500 00 6,000 00 10.000 00 $93,051 73 25,210 42 59,767 83 73,929 03 113,142 56 69,293 19 90,795 56 70,963 21 121,258 88 35,836 34 105,839 80 134,925 20 91,391 47 94,984 05 42,706 12 127,170 76 86,445 48 60,359 29 161,866 72 59,129 57 109,790 44 54,495 78 166,728 76 94,152 86 35,480 96 263,379 68 92,208 57 211,234 24 147,600 26 51,146 15 90,155 24 80,578 57 208,073 87 90,633 06 55,572 08 67,739 63 $3,586,834 92 $5,721 49 $246,662 84 $711,150 00 $10,308,676 28 35 THE COMMON SCHOOL FUND. Table 4. Counties. Trans- fers OUT. Losses Prior to 1843. Total Deduc- tions. Balance June 1, 1917. Basic Balances of 1866. Increase in 51 Years. $70,953 15 293,173 55 97,397 09 55,555 71 62,927 48 110,198 71 38,-522 38 68,732 61 121,689 73 109,732 93 112,974 68 119,748 74 49,255 58 245,788 30 101,462 07 88,770 73 89,866 10 144,018 04 85,400 29 154,933 25 44,312 63 102,886 23 93,790 17 83,982 93 58,192 14 112,058 24 194,978 77 169,868 65 99,518 41 81,697 88 114,352 03 124,348 11 124,425 84 105,154 76 101,245 84 98,967 07 50,283 06 96,419 94 117,399 85 63,409 03 91,904 59 193,560 93 133,270 36 61,449 61 123,217 07 114,838 09 99,414 48 137,104 50 313,692 53 89,794 71 128,241 50 122,082 37 82,166 66 67,561 55 91,971 14 36,009 29 $9,818 02 16,779 87 18,869 01 2,602 97 5,468 97 17,278 35 6,267 51 13.572 52 15,687 01 17,980 24 12,805 24 17,094 24 9,817 07 18,878 14 29,081 93 17,893 53 15,871 19 16,051 45 12,170 71 21,363 58 11,360 83 18,188 78 14,656 87 20,077 99 10,634 41 18,014 44 16,478 93 17,680 56 17,347 44 13.573 00 19,229 21 15,896 39 23,729 76 11,471 78 12,861 32 18,976 23 6,756 11 13,898 40 24,207 71 15,667 30 15,475 38 20,178 37 18,855 71 10,551 43 8,134 30 18,917 06 17,760 01 17,157 35 47,710 64 15,168 47 7,707 84 17,478 60 15,398 81 22,098 43 15,312 92 107 11 $59,135 13 Men 82,042 79 ?2,042 79 268,393 68 78,528 08 45,952 74 57,4.58 51 92,920 36 30,654 87 Carroll $12,000 00 2,500 00 2,049 83 14,049 83 2,500 00 1,507 69 60,160 09 108,502 72 Clark 1,507 69 91,752 69 Clay 97,169 44 21 96 769 33 2,545 27 21 96 769 33 2,545 27 5,500 00 6,200 00 102,654 50 38,938 51 80,910 16 5,500 00 6,200 00 77,880 14 72,077 20 Dekalb. 73,994 91 16,000 00 16,000 00 143,966 59 73,229 58 Elkhart 133,569 67 Fayette 14,100 00 909 65 15,009 65 47,051 80 Floyd 84,697 45 868 75 868 75 69,133 30 60,904 94 Fulton 47,557 73 92,043 80 149,799 84 104,188 09 14,500 00 14,500 00 551 91 2 00 180 00 84,670 97 551 91 2 00 180 00 68,124 88 60,122 82 78,451 72 100,696 08 93,682 98 88,384 52 79,990 84 35,526 95 81,021 54 3,000 00 2,709 99 5,709 99 96,192 14 47,741 73 76,429 21 316 33 145 82 316 33 145 82 133,382 56 Kosciusko 99,414 65 50,898 18 25,000 00 29,000 00 25,000 00 29,000 00 140,082 77 124,921 03 75,654 47 5,000 00 413,350 00 5,000 00 413,350 00 124,947 15 679,331 89 74,626 24 Martin 1,096 07 1,096 07 38,533 66 94,603 77 61,767 85 Montgomery 65,000 00 99 45 65,099 45 110,463 12 71,658 22 Newton 30,902 18 36 Table 4 — Continued. Counties. Trans- fers OUT. Losses Prior to 1843. Total Deduc- tions. Balance June 1, 1917. Basic Balances of 1866. Increase in 51 Year?. Noble $93,051 73 21,210 42 59,767 83 73,210 06 109,868 79 69,293 19 90,247 88 70,963 21 120,730 51 35,836 34 102,948 30 134,925 20 81,391 47 94,984 05 39,938 49 127,170 76 85,526 16 60,359 29 161,866 72 59,129 57 109,790 44 54,495 78 163,728 76 94,152 86 26,480 96 210,879 68 89,208 57 211,234 24 147,600 26 51,146 15 90,155 24 80,578 57 185,956 83 90,633 06 55,572 08 67,739 63 $16,031 60 9,096 07 12,184 08 18,334 78 16,286 41 15,207 21 12,281 76 8,801 44 19,060 71 5,635 00 20,011 11 14,974 81 19,775 85 21,006 23 7,744 18 21,941 09 15,417 08 2,101 92 11,814 06 10,683 89 20,375 38 13,846 95 23,627 61 8,027 95 12,375 88 35,134 18 17,274 12 28,222 42 19,217 04 12,486 67 . 10,406 42 19,668 79 40,236 65 11,980 80 7,564 96 11,301 18 $77,020 13 Ohio $4,000 00 $4,000 00 16,114 35 47,583 75 $718 97 3,273 77 718 97 3,273 77 50,875 28 Parke 65,582 38 62,085 98 Pike 547 68 547 68 73,566 12 62,161 77 528 37 528 37 101,669 80 30,201 34 2,891 50 2,891 50 82,937 19 119,950 39 Ripley 10,000 00 10,000 00 71,615 62 73,977 82 Scott 2,767 63 2,7§7 63 24,694 31 Shelby 90,229 67 * 919 32 919 32 70,109 08 22,807 37 150,062 66 48,445 68 89,415 06 40,648 83 3,000 00 3,000 00 143,101 15 Tipton 62,124 91 9,000 00 52,500 00 3,000 00 9,000 00 52,600 00 3,000 00 23,105 08 228,245 50 59,934 45 183,011 82 Wabash .... 94,883 22 38,659 48 73,748 82 60,909 78 18,500 00 3,617 04 22,117 04 164,220 18 Wells 68,662 26 White 48,007 12 Whitley 56,438 45 Total 8711,150 00 $31,081 12 $742,231 12 $9,566,445 16 $1,454,207 72 $8,112,237 44 37 COMMON SCHOOL PRINCIPAL. Adams County. Erected 1835. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 25197 Saline Fund 234 04 Seminary Sale and Fund 1,711 65 Sinking Fund: 1859 $3,636 99 1872 3,869 88 1873 455 28 1889 31,766 40 1908 442 77 1917 (Jan.) 373 00 $40,544 32 Fines and forfeitures 22,031 12 Unclaimed fees Other sources 2,054 45 Transfers, in (Act 1901) : 1905 from Ripley Co 2,000 00 Balance June 1, 1917 $70,953 15 Allen County. Erected 1823. U. S. Surplus Revenue $5,774 56 Bank Tax Fund 766 77 Saline Fund 676 73 Seminary Sale and Fund 2,515 00 Sinking Fund: 1859 $ 1872 14,787 96 1873 1,739 76 1889 112,301 13 1908 1,550 97 1917 (Jan.) 1,508 00 . $131,887 82 Fines and forfeitures 139,280 43 Unclaimed fees Other sources 6,315 03 Transfers, in (Act 1901) : 1917 from Delaware Co 8,000 00 Total $295,216 34 Losses prior to 1843 2,042 79 Balance Jue 1, 1917 $293,173 55 38 Bartholomew County. Erected 1821. U. S. Surplus Revenue $7,737 20 Bank Tax Fund 770 18 Saline Fund 658 83 Seminary Sale and Fund. 1,822 64 Sinking Fund: 1859 $3,390 93 1872 7,185 22 1873 845 32 1889 43,171 45 1908 404 03 1917 (Jan.) 365 00 $55,361 95 Fines and forfeitures 30,760 37 Unclaimed fees Other sources 285 92 Balance June 1, 1917 $97,397 09 Benton County. Erected 1840. U. S. Surplus Revenue Bank Tax Fund $310 40 Saline Fund 268 47 Seminary Sale and Fund 139 54 Sinking Fund: 1859 $2,024 10 1872 1,909 10 1873 224 60 1889 . 22,708 00 1908 211 49 1917 (Jan.) 182 00 $27,259 29 Fines and forfeitures 18,873 45 Unclaimed fees Other sources 1,704 56 Transfers, in (Act 1901) : 1909 from Marion Co $5,000 00 1912 from Marion Co 2,000 00 7,000 00 Balance June 1, 1917 $55,555 71 Blackford County. Erected 1838. U. S. Surplus Revenue $694 92 Bank Tax Fund 123 29 Saline Fund Ill 14 Seminary Sale and Fund Sinking Fund: 1859 $3,646 27 1872 2,132 48 1873 250 88 1889 17,847 21 1908 280 76 1917 (Jan.) 245 00 $24,402 60 Fines and forfeitures 36,648 25 Unclaimed fees . Other sources 947 28 Balance June 1, 1917 $62,927 48 The above balance includes $245 Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. Boone County. Erected 1830. U. S. Surplus Revenue $5,604 51 Bank Tax Fund 582 43 Saline Fund 511 27 Seminary Sale and Fund 810 00 Sinking Fund: 1859 $6,363 17 1872 7,681 62 1873 903 72 1889 50,116 45 1908 417 65 1917 (Jan.) 347 00 $65,829 61 Fines and forfeitures 35,402 52 Unclaimed fees 9 50 Other sources 1,448 87 Balance June 1, 1917 $110,198 71 7—12626 40 Brown County. Erected 1836. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 211 23 Saline Fund 183 24 Seminary Sale and Fund 515 90 Sinking Fund: 1859 •. $2,519 04 1872 2,951 54 1873 347 24 1889 16,448 00 1908 171 28 1917 (Jan.) 138 00 $22,575 10 Fines and forfeitures 9,878 39 Unclaimed fees Other sources 1,432 92 Transfers, in (Act 1901) : 1908 from Fayette Co 1,600 00 Balance June 1, 1917 $38,522 38 The above balance includes an addition of $140.09, errors, 1866, foot- ing in report $140, and 1873, 9 cents. Carroll County. Erected 1828. U. S. Surplus Revenue $6,001 29 Bank Tax Fund 613 23 Saline Fund 555 81 Seminary Sale and Fund 772 00 Sinking Fund: 1859 $5,876 33 1872 5,491 68 1873 646 08 1889 38,791 61 1908 322 67 1917 (Jan.) 240 00 $51,368 37 Fines and forfeitures 14,169 22 Unclaimed fees Other sources 2,302 52 Transfers, in (Act 1901) : 1912 from Laporte Co -7,000 00 Total $82,782 44 41 Carroll County — Continued. Transfers, out (Act 1901) : 1910 to Owen Co $2,000 00 1910 to Kosciusko Co 5,000 0,0 1910 to Parke Co 5,000 00 $12,000 00 Losses prior to 1843 2,049 83 14,049 83 Balance June 1, 1917 $68,732 61 Cass County. Erected 1829. U. S. Surplus Revenue $6,993 24 Bank Tax Fund 571 10 Saline Fund 490 52 Seminary Sale and Fund Sinking Fund: 1859 $5,469 57 1872 8,225 62 1873 967 72 1889 59,706 89 1908 606 54 1917 (Jan.) 486 00 $75,462 34 Fines and forfeitures 38,308 08 Unclaimed fees Other sources 2,364 45 Total $124,189 73 Transfers, out (Act 1901) : 1909 to Martin Co 2,500 00 Balance June 1, 1917 $121,689 73 The above balance includes $486 Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. 42 Clark County. Erected 1801. U. S. Surplus Revenue $11,060 24 Bank Tax Fund 903 72 Saline Fund 755 22 Seminary Sale and Fund 852 15 Sinking Fund: 1859 $2,211 84 1872 8,421 80 1873 990 80 1889 51,311 63 1908 635 19 1917 (Jan.) 495 00 $64,066 26 Fines and forfeitures 32,413 38 Unclaimed fees Other sources 1,189 65 Total $111,240 62 Losses prior to 1843 1,507 69 Balance June 1, 1917 $109,732 93 The above balance includes $495 Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. Also a deduction of $20.00, error 1866, in Saline Fund. Clay County. Erected 1825. U. S. Surplus Revenue $3,967 79 Bank Tax Fund 386 64 Saline Fund 342 17 Seminary Sale and Fund 410 00 Sinking Fund: 1859 $5,527 98 1872 6,488 56 1873 763 36 1889 55,531 10 1908 642 23 1917 (Jan.) 515 00 $69,468 23 Fines and forfeitures 34,434 46 Unclaimed fees Other sources 965 39 Transfers, in (Act 1901) : 1909 from Marion Co $2,500 00 1914 from Marion Co 500 00 3,000 00 Balance June 1, 1917 $112,974 68 43 Clinton County. Erected 1830. U. S. Surplus Revenue $5,136 88 Bank Tax Fund 598 83 Saline Fund \... 527 30 Seminary Sale and Fund 1,175 00 Sinking Fund: 1859 $7,850 59 1872 5,892 20 1873 693 20 1889 50,604 70 1908 475 76 1917 (Jan.) 390 00 $65,906 45 Fines and forfeitures 42,129 73 Unclaimed fees Other sources 4,296 51 Total $119,770 70 Losses prior to 1843 21 96 Balance June 1, 1917 $119,748 74 The above balance includes a net addition of $9.00, errors 1866, footing of report $10.00, less 1895 footing of report, $1.00, net $9.00. Crawford County. Erected 1818. U. S. Surplus Revenue $3,996 14 Bank Tax Fund 304 01 Saline Fund 270 41 Seminary Fund 705 75 Sinking Fund: 1859 $2,565 29 1872 3,349 34 1873 394 04 1889 22,576 83 1908 243 60 1917 (Jan.) 199 00 $29,328 10 Fines and forfeitures 14,390 60 Unclaimed fees Other sources 529 90 Transfers, in (Act 1901) : 1909 from Marion Co 500 00 Total $50,024 91 Losses prior to 1843 769 33 Balance June 1, 1917 $49,255 58 44 Daviess County. Erected 1817. U. S. Surplus Revenue $5,569 08 Bank Tax Fund 550 67 Saline Fund 462 92 Seminary Sale and Fund 539 09 Sinking Fund: 1859 ' $10,556 23 1872 5,693 98 1873 669 88 1889 39,258 00 1908 569 85 1917 (Jan.) 459 00 $57,206 94 Fines and forfeitures 36,368 88 Unclaimed fees 171 85 Other sources 1,464 14 Transfers, in (Act 1901) : 1904 from Montgomery Co. $30,000 00 1904 from Ripley Co 7,000 00 1905 from Wayne Co 7,000 00 1905 from Hamilton Co.. . 7,000 00 1905 from Marion Co 4,000 00 1905 from Lake Co 5,000 00 1905 from Dearborn Co. . . 5,000 00 1905 from Lake Co 7,000 00 1906 from Fayette Co 4,000 00 1906 from Vanderburgh Co. 6,000 GO 1906 from Vanderburgh Co. 2,000 00 1906 from Vanderburgh Co. 2,000 00 1907 from Vanderburgh Co. 4,000 00 1906 from Hamilton Co.. . 5,000 00 1906 from Marion Co 5,000 00 1910 from Marion Co 20,000 00 1911 from Marion Co 14,000 00 1912 from Marion Co 12,000 00 $146,000 00 Total $248,333 57 Losses prior to 1843 2,545 27 Balance June 1, 1917 $245,788 30 45 Dearborn County. Erected 1803. U. S. Surplus Revenue $12,462 92 Bank Tax Fund 1,042 61 Saline Fund 930 81 Seminary Sale and Fund 500 00 Sinking Fund: . 1859 . . . : $6,977 98 1872 8,199 44 1873 964 64 1889 45,488 88 1908 400 51 ' 1917 (Jan.) 304 00 $62,335 45 Fines and forfeitures 28,803 20 Unclaimed fees . .' 173 63 Other sources 713 45 Total $106,962 07 Transfers, out (Act 1901) : 1905 to Starke Co $500 00 1905 to Daviess Co 5,000 00 5,500 00 Balance June 1, 1917 $101,462 07 Decatur County. Erected 1822. U. S. Surplus Revenue $9,444 77 Bank Tax Fund 795 54 Saline Fund 692 71 Seminary Sale and Fund 820 00 Sinking Fund: 1859 $3,043 30 1872 6,478 02 1873 762 12 1889 37,428 85 1908 298 90 1917 (Jan.) 279 00 $48,290 19 Fines and forfeitures 28,690 65 Unclaimed fees Other sources 1,236 87 Transfers, in (Act 1901) : 1917 from Delaware Co 5,000 00 Total $94,970 73 Transfers, out (Act 1901) : 1907 to Grant Co 6,200 00 Balance June 1, 1917 $88,770 73 4:6 Dekalb County. Erected 1835. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 369 30 Saline Fund 338 65 Seminary Sale and Fund 545 56 Sinking Fund: 1859 $9,928 61 1872 5,836 78 1873 686 68 1889 45,037 05 1908 '.. . 423 69 1917 (Jan.) 364 00 $62,276 81 Fines and forfeitures 21,891 68 Unclaimed fees Other sources 2,318 50 Balance June 1, 1917 $89,866 10 The above balance includes $364 Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. Delaware County. Erected 1827. U. S. Surplus Revenue $5,724 96 Bank Tax Fund 594 80 Saline Fund 520 93 Seminary Sale and Fund 1,273 65 Sinking Fund: 1859 $4,892 72 1872 6,470 20 1873 761 20 1889 49,482 42 1908 843 69 1917 (Jan.) 857 00 $63,307 23 Fines and forfeitures 86,690 78 Unclaimed fees Other sources 1,905 69 Total $160,018 04 Transfers, out (Act 1901) : 1917 to Decatur Co $5,000 00 1917 to Allen Co 8,000 00 1917 to Franklin Co 3,000 00 $16,000 GO Balance June 1, 1917 $144,018 04 47 Dubois County. Erected 1818. U. S. Surplus Revenue $2,706 60 Bank Tax Fund 343 83 Saline Fund 306 71 Seminary Sale and Fund Sinking Fund: 1859 $4,887 33 1872 4,289 98 1873 1889 30,797 18 1908 410 85 1917 (Jan.) 352 00 $40,237 34 Fines and forfeitures 41,138 44 Unclaimed fees 1 30 Other sources 666 07 Balance June 1, 1917 $85,400 29 Note: Dubois County did not receive any distribution of the Sink- ing Fund for the year 1873. Elkhart County. Erected 1830. U. S. Surplus Revenue $5,831 24 Bank Tax Fund 684 42 Saline Fund 580 23 Seminary Sale and Fund 3,236 22 Sinking Fund: 1859 $7,056 92 1872 8,848 84 1873 1,041 04 1889 71,111 88 1908 781 17 1917 (Jan.) 710 00 $89,549 85 Fines and forfeitures 51,984 85 Unclaimed fees 446 78 Other sources 2,619 66 Balance June 1, 1917 $154,933 25 NoTK : The above balance includes unclaimed fees for the year 1913, in the sum of $349.34. 48 Fayette County. Erected 1819. U. S. Surplus Revenue $9,225 13 Bank Tax Fund 623 58 Saline Fund 528 58 Seminary Sale and Fund 735 00 Sinking Fund: 1859 1872 $3,561 84 1873 1889 25,142 03 1908 214 13 1917 (Jan.) 204 00 $29,122 00 Fines and forfeitures 18,327 44 Unclaimed fees Other sources 760 55 Total $59,322 28 Transfers, out (Act 1901) : 1906 to Daviess Co $4,000 00 1906 to Martin Co 1,500 00 1906 to Tipton Co 2,000 00 . 1906 to Martin Co 5,000 00 1908 to Brown Co 1,600 00 14,100 00 $45,222 28 Losses prior to 1843 909 65 Balance June 1, 1917 $44,312 63 Note: Fayette County received no Sinking Fund distribution for the years 1859 and 1873. Floyd County. Erected 1819. U. S. Surplus Revenue $8,913 37 Bank Tax Fund 698 83 Saline Fund 621 03 Seminary Sale and Fund 2,737 78 Sinking Fund : 1859 $2,236 69 1872 7,922 00 1873 932 00 1889 50,123 73 1908 564 87 1917 (Jan.) 511 00 $62,290 29 Fines and fortfeitures 27,103 90 Unclaimed fees 164 20 Other sources 356 83 Balance June 1, 1917 $102,886 23 49 Fountain County. Erected 1826. U. S. Surplus Revenue $11,350 74 Bank Tax Fund 769 96 Saline Fund 665 70 Seminary Sale and Fund Sinking Fund: 1859 1872 $5,572 26 1873 - 655 56 1889 38,660 44 1908 348 56 1917 (Jan.) 285 00 $45,521 82 Fines and forfeitures 24,262 00 Unclaimed fees 38 Other sources 2,088 32 Transfers, in (Act 1901) : 1909 from Marion Co 10,000 00 Total $94,658 92 Losses prior to 1843 868 75 Balance June 1, 1917 $93,790 17 Franklin County. . Erected 1810. U. S, Surplus Revenue $11,010 64 Bank Tax Fund 900 17 Saline Fund 848 03 Seminary Sale and Fund 2,528 65 Sinking Fund: 1859 $584 40 1872 6,875 82 1873 808 92 1889 33,683 05 1908 270 78 1917 (Jan.) 225 00 $42,447 97 Fines and forfeitures 21,742 81 Unclaimed fees 173 44 Other sources 1,331 22 Transfers, in (Act 1901) : 1917 from Delaware Co 3,000 00 Balance June 1, 1917 $83,982 93 The above balance includes a deduction of $70.04, errors 1866, Bank Tax Fund $70.00; error in footing 4 cents. 50 Fulton County. Erected 1835. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 285 24 Saline Fund 250 18 Seminary Sale and Fund 193 34 Sinking Fund: 1859 $7,244 85 1872 . 4,326 84 1873 . . 509 04 1889 31,307 30 i908 309 23 1917 (Jan.) 258 00 $43,955 26 Fines and forfeitures 10,764 72 Unclaimed fees Other sources 617 80 Balance June 1, 1917 $58,192 14 Note: The above balance includes a shortage of $26, account of erroneous balance used in the 1893 report to the Superintendent of Public Instruction. Gibson County. Erected 1813. U. S. Surplus Revenue $7,630 92 Bank Tax Fund >. . 596 16 Saline Fund 525 99 Seminary Sale and Fund 812 95 Sinking Fund: 1859 1872 $5,906 14 ' 1873 694 84 1889 43,258 85 1908 560 46 1917 (Jan.) 475 00 $50,895 29 Fines and forfeitures ■. . . . 45,675 64 Unclaimed fees 193 40 Other sources 3,727 89 Transfers, in (Act 1901) : 1909 from Marion Co 2,000 00 Balance June 1, 1917 $112,058 24 The above balance includes net deduction of $796.11, ferrors, 1866 error in footing $600.00; 1914 erroneous report of escheat $193.12, less 1906, error footing in report 1 cent. 51 Grant County. Erected 1831. U. S. Surplus Revenue $3,294 69 Bank Tax Fund 496 64 Saline Fund '. 444 55 Seminary Sale and Fund Sinking Fund: 1859 $10,209 68 1872 6,285 58 1873 739 48 1889 53,140 80 1908 1,006 70 1917 (Jan.) 780 00 $72,162 24 Fines and forfeitures 76,051 56 Unclaimed fees Other sources 13,829 09 Transfers, in (Act 1901) : 1907 from Decatur Co $6,200 00 1909 from Marion Co 6,000 00 1910 from Marion Co 6,000 00 1911 from Marion Co 3,000 00 1911 from Marion Co 2,500 00 1913 from Marion Co. 5,000 00 $28,700 00 Balance June 1, 1917 $194,978 77 The above is a tentative balance by reason of an unadjusted dis- crepancy. Greene County. Erected 1821. U. S. Surplus Revenue $4,959 74 Bank Tax Fund 592 24 Saline Fund 516 04 Seminary Sale and Fund 616 47 Sinking Fund: 1859 $5,813 41 1872 6,634 76 1873 780 56 1889 41,152 75 1908 675 10 1917 (Jan.) 634 00 $55,690 58 Fines and forfeitures 57,757 98 Unclaimed fees Other sources 1,735 60 52 Greene County — Continued, Transfers, in (Act 1901): 1908 from Union Co $4,000 00 1914 from Marion Co 3,000 00 1914 from Marion Co 1,500 00 1914 from Marion Co 2,000 00 1914 from Marion Co 2,500 00 1915 from Marion Co 9,000 00 1915 from Marion Co 6,000 00 1915 from Marion Co 15,000 00 1915 from Marion Co 5,000 00 48,000 00 Balance June 1, 1917 $169,868 65 The above balance includes $634, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. Hamilton County. Erected 1823. U. S. Surplus Revenue $6,285 11 Bank Tax Fund 674 91 Saline Fund 585 65 Seminary Sale and Fund 1,562 40 Sinking Fund: 1859 $5,931 37 1872 7,099 98 1873 835 28 1889 46,691 30 1908 492 02 1917 (Jan.) 370 00 $61,419 95 Fines and forfeitures -. . 31,076 95 Unclaimed fees Other sources 463 44 Transfers, in: 1905 from Marion Co 12,000 00 Total $114,018 41 Transfers, out (Act 1901) : 1905 to Daviess Co $7,000 00 1906 to Tipton Co 2,500 00 1906 to Daviess Co 5,000 00 $14,500 00 Balance June 1, 1917 $99,518 41 The above balance includes $370 Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. Also a deduction of $24.70, erroneous report of "unclaimed fees" in 1915. 53 Hancock County. Erected 1827. U. S. Surplus Eevenue $6,001 29 Bank Tax Fund 500 66 Saline Fund 437 95 Seminary Sale and Fund. 1,075 00 Sinking Fund: 1859 $4,688 90 1872 5,141 82 1873 604 92 1889 32,371 28 1908 326 07 1917 (Jan.) 240 00 $43,372 99 Fines and forfeitures 30,479 83 Unclaimed fees Other sources 382 07 Total $82,249 79 Losses prior to 1843 551 91 Balance to June 1, 1917 $81,697 88 Harrison County. Erected 1808. U. S. Surplus Revenue $11,081 49 Bank Tax Fund 800 04 Saline Fund' 690 46 Seminary Sale and Fund 647 92 Sinking Fund: 1859 $3,986 89 1872 6,770 42 1873 ■ 796 52 1889 34,739 70 1908 388 77 1917 (Jan.) 320 00 — $47,002 30 Fines and forfeitures 17,524 36 Unclaimed fees 139 62 Other sources 1,467 84 Transfers, in (Act 1901) : 1912 from Marion Co $10,000 00 1912 from Marion Co 10,000 00 1912 from Vanderburgh Co. 10,000 00 1912 from Laporte Co 5,000 00 $35,000 00 Total $114,354 03 Loss prior to 1843 2 00 Balance June 1, 1917 $114,352 03 The above balance includes $320, Sinking Fund of January, 1917, omitted in report of June, 1917, to the Superintendent of Public Instruction. 54 Hendricks County. Erected 1823. U. S. Surplus Revenue $9,940 75 Bank Tax Fund 741 98 Saline Fund 644 97 Seminary Sale and Fund Sinking Fund: 1859 $1,502 50 1872 6,894 18 1873 811 08 1889 40,977 85 1908 341 28 1917 (Jan.) 289 00 $50,815 89 Fines and forfeitures 30,670 80 Unclaimed fees Other sources 1,713 72 Transfers, in (Act 1901) : 1905 from Marion Co $10,000 00 1905 from Wayne Co 10,000 00 1905 from Lake Co 5,000 00 1906 from Marion Co 5,000 00 $30,000 00 Total $124,528 11 1878 Deduction "by order of Court". . . 180 00 Balance June 1, 1917 $124,348 11 Henry County. Erected 1822. U. S. Surplus Revenue $12,505 65 Bank Tax Fund 969 37 Saline Fund 838 82 Seminary Sale and Fund 1,100 00 Sinking Fund: 1859 $304 88 1872 7,815 24 1873 919 44 1889 46,450 80 1908 397 75 1917 (Jan.) 428 00 $56,316 11 Fines and forfeitures 52,594 00 Unclaimed fees Other sources 101 89 Balance June 1, 1917 $124,425 84 55 Howard County. Erected 1844. U. S. Surplus Revenue Bank Tax Fund $1,298 40 Saline Fund 1,153 98 Seminary Sale and Fund 214 82 Sinking Fund: 1859 $7,012 99 1872 5,387 98 1873 633 88 1889 44,111 50 1908 508 04 1917 (Jan.) 523 00 $58,177 39 Fines and forfeitures 40,604 22 Unclaimed fees 6 30 Other sources 3,699 65 Balance June 1, 1917 $105,154 76 Huntington County. Erected 1832. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 351 30 Saline Fund 321 55 Seminary Sale and Fund 1,302 63 Sinking Fund: 1859 $8,187 57 1872 6,472 24 1873 761 44 1889 52,688 95 1908 516 44 1917 (Jan.) 431 00 $69,057 64 Fines and forfeitures 27,576 93 Unclaimed fees Other sources 510 19 Balance June 1, 1917 $101,245 84 The above balance includes $431, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. 56 Jackson County. Erected 1815. U. S. Surplus Revenue $6,936 56 Bank Tax Fund 609 62 Saline Fund 525 10 Seminary Sale and Fund 762 00 Sinking Fund: 1859 $5,253 29 1872 6,451 16 1873 758 96 1889 40,285 50 1908 444 41 1917 (Jan.) 402 00 $53,595 32 Fines and forfeitures 35,501 25 Unclaimed fees Other sources 1,037 22 Balance June 1, 1917 . $98,967 07 Jasper County. Erected 1835. U. S. Surplus Revenue Bank Tax Fund $854 06 Saline Fund 737 95 Seminary Sale and Fund 201 94 Sinking Fund: 1859 $4,464 08 1872 2,160 36 1873 254 16 1889 19,581 63 1908 260 33 1917 (Jan.) 227 00 ■■ $26,947 56 Fines and forfeitures 11,350 70 Unclaimed fees 8 50 Other sources 2,182 35 Transfers, in (Act 1901) : 1905 from Marion Co 8,000 00 Balance June 1, 1917 $50,283 06 57 Jay County. Erected 1835. U. S. Surplus Revenue $1,430 68 Bank Tax Fund 299 85 Saline Fund 272 26 Seminary Sale and Fund ........ Sinking Fund: 1859 $9,003 15 1872 5,100 00 1873 600 00 1889 42,311 48 1908 468 77 1917 (Jan.) 372 00 $57,855 40 Fines and forfeitures 32,665 60 Unclaimed fees 7 16 Other sources 2,388 99 Transfers, in (Act 1901) : 1905 from Wayne Co 1,500 00 Balance June 1, 1917 $96,419 94 Jefferson County. Erected 1810, U. S. Surplus Revenue $13,334 63 Bank Tax Fund 1,169 24 Saline Fund 1,007 21 Seminary Sale and Fund 3,413 97 Sinking Fund: 1859 1872 $10,111 94 1873 1,189 44 1889 44,111 50 1908 382 31 1917 (Jan.) 293 00 $56,088 19 Fines and forfeitures 47,657 82 Unclaimed fees 65 91 Other sources 372 87 Total $123,109 84 Transfers, out: 1905 to Martin Co $3,000 00 Loss prior to 1843 2,709 99 $5,709 99 » Balance June 1, 1917 $117,399 85 The above balance includes $293, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. 58 Jennings County. Erected 1817. U. S. Surplus Revenue $5,887 93 Bank Tax Fund 604 65 Saline Fund 522 10 Seminary Sale and Fund 295 00 Sinking Fund: 1859 $4,581 56 1872 . 5,514 12 1873 648 72 1889 26,971 19 1908 273 95 1917 (Jan.) 230 00 $38,219 54 Fines and forfeitures 16,953 67 Unclaimed fees 79 35 Other sources 846 79 Balance June 1, 1917 $63,409 03 Johnson County. Erected 1823. U. S. Surplus Revenue $8,304 03 Bank Tax Fund 682 85 Saline Fund 589 71 Seminary Sale and Fund 1,045 00 Sinking Fund: 1859 $1,870 54 1872 6,244 44 1873 734 64 1889 35,271 70 1908 333 94 1917 (Jan.) 289 00 $44,744 26 Fines and forfeitures 34,321 40 Unclaimed fees Other sources 2,217 34 Balance June 1, 1917 $91,904 59 59. Knox County^ Erected 1790. U. S. Surplus Revenue $8,821 26 Bank Tax Fund 670 54 Saline Fund 570 58 Seminary Sale and Fund 1,170 62 Sinking Fund: 1859 1872 $7,330 06 1878 862 36 1889 48,863 00 1908 674 63 1917 (Jan.) 735 00 '■ $58,465 05 Fines and forfeitures 75,485 17 Unclaimed fees Other sources 8,694 04 Transfers, in (Act 1910) : 1904 from Montgomery Co. $10,000 00 1904 from Montgomery Co. 10,000 00 1904 from Montgomery Co. 10,000 00 1907 from Ohio Co 4,000 00 1915 from Marion Co 2,000 00 1916 from Marion Co 4,000 00 $40,000 00 Total $193,877 26 Losses prior to 1843 316 33 Balance June 1, 1917 $193,560 93 Kosciusko County. Erected 1835. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 524 13 Saline Fund 452 02 Seminary Sale and Fund 2,203 36 Sinking Fund: 1859 $10,608 85 1872 8,000 54 1873 941 24 1889 54,110 00 1908 485 39 1917 (Jan.) 411 00 $74,557 02 Fines and forfeitures 38,114 32 Unclaimed fees 345 33 Other sources 94 40 60 Kosciusko County — Continued. Transfers, in: 1910 from Marion Co $5,000 00 1910 from Marion Co 5,000 00 1910 from Carroll Co 5,000 00 $15,000 00 Total $133,416 18 Losses prior to 1843 145 82 Balance June 1, 1917 $133,270 36 Lagrange County. Erected 1832. U. S. Surplus Revenue $4,322 06 Bank Tax Fund 431 23 Saline Fund 374 35 Seminary Fund 751 55 Sinking Fu^id: 1859 $3,679 34 1872 4,810 32 1873 565 92 1889 28,712 95 1908 257 10 1917 (Jan.) 218 00 $38,243 63 Fines and forfeitures 16,265 58 Unclaimed fees Other sources 1,061 21 Balance June 1, 1917 $61,449 61 Lake County. Erected 1836. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 195 10 Saline Fund 176 51 Seminary Sale and Fund 287 91 Sinking Fund: 1859 $5,048 69 1872 4,195 26 1873 493 56 1889 34,025 55 1908 958 92 1917 (Jan.) 1,722 00 $46,443 98 Fines and forfeitures 97,208 19 Unclaimed fees 47 56 Other sources 1,732 22 Total $148,217 07 61 Lake County — Continued. Transfers, out (Act 1901) : 1905 to Daviess Co $5,000 00 1905 to Hendricks Co 5,000 00 1905 to Daviess Co 7,000 00 1905 to Morgan Co 5,000 00 1914 to Martin Co 3,000 00 $25,000 00 Balance June 1, 1917 $123,217 07 The above balance includes $1,722, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. Laporte County. Erected 1832. U. S. Surplus Revenue $8,133 98 Bank Tax Fund 761 77 Saline Fund 656 80 Seminary Sale and Fund 4,082 35 Sinking Fund: 1859 $2,372 43 1872 9,201 08 1873 1,082 48 1889 61,434 05 1908 1,021 43 1917 (Jan.) 765 00 $75,876 47 Fines and forfeitures 51,381 28 Unclaimed fees 16 90 Other sources 2,928 54 • Total $143,838 09 Transfers, out (Act 1901) : 1911 to Starke Co $4,000 00 1912 to Starke Co 5,000 00 1912 to Starke Co 8,000 00 1912 to Carroll Co 7,000 00 1912 to Harrison Co 5,000 00 $29,000 00 Balance June 1, 1917 $114,838 09 The above balance includes $765, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. 62 Lawrence County. Erected 1818. U. S. Surplus Revenue $10,202 91 Bank Tax Fund 706 23 Saline Fund 610 47 Seminary Sale and Fund 2,002 27 Sinking Fund: 1859 ' 1872 $4,973 52 1873 585 12 1889 29,755 05 1908 545 32 1917 (Jan.) 517 00 $36,376 01 Fines and forfeitures 43,481 16 Unclaimed fees 35 Other sources 35 08 Transfers, in: 1909 from Marion Co $4,000 00 1915 from Marion Co 2,000 00 $6,000 00 Balance June 1, 1917 $99,414 48 The above balance includes $517, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. Also a net deduction of $661.98. Errors 1880. Erroneous footing $665.98; less 1866 erroneous footing $4.00. Madison County. Erected 1823. U. S. Surplus Revenue $6,192 60 Bank Tax Fund 601 34 Saline Fund 540 94 Seminary Sale and Fund Sinking Fund: 1859 $7,765 99 1872 7,741 80 1873 910 80 1889 55,188 60 1908 1,222 19 1917 (Jan.) 1,086 00 $73,915 38 Fines and forfeitures 59,742 59 Unclaimed fees Other sources 1,111 65 _ Total $142,104 50 Transfers, out (Acts 1901) : 1910 to Wells Co 5,000 00 Balance June 1, 1917 $137,104 50 63 i Marion County. Erected 1822. U. S. Surplus Revenue $14,560 40 Bank Tax Fund 1,242 48 Saline Fund 1,077 34 Seminary Sale and Fund 968 39 Sinking Fund: 1859 $8,334 78 1872 22,183 30 1873 2,719 88 1889 255,427 92 1908 3,476 21 1917 (Jan.) 3,597 00 $295,739 09 Fines and forfeitures 365,603 65 Unclaimed fees Other sources 47,851 18 Total $727,042 53 Transfers, out (Acts 1901) : 1905 to Daviess Co $4,000 00 1905 to Hamilton Co 12,000 00 1905 to Hendricks Co 10,000 00 1905 to Jasper Co 8,000 00 1905 to Starke Co 250 00 1906 to Hendricks Co 5,000 00 1906 to Tipton Co 3,000 00 1907 to Daviess Co 5,000 00 1907 to Martin Co 1,500 00 1907 to Starke Co 1,200 00 1907 to Tipton Co 1,000 00 1908 to Martin Co 7,000 00 1908 to Starke Co 3,000 00 1910 to Martin Co 1,500 00 1910 to Martin Co 2,000 00 1910 to Shelby Co 2,000 00 1910 to Gibson Co 2,000 00 1910 to Perry Co 2,000 00 1910 to Lawrence Co 4,000 00 1910 to Vermillion Co 5,000 00 1910 to Benton Co 5,000 00 1910 to Wabash Co 10,000 00 1910 to Fountain Co 10,000 00 1910 to Clay Co 2,500 00 1910 to Wells Co 5,000 00 1910 to Miami Co 10,000 00 i,;c 1910 to Crawford Co 500 00 ~ 1910 to Grant Co 6,000 00 64 Marion County— Continued. 1910 to Parke Co $10,000 00 1910 to Newton Co 5,000 00 1910 to Wabash Co 10,000 00 1910 to Owen Co 2,000 00 1910 to Parke Co 10,000 00 1910 to Kosciusko Co 5,000 00 1910 to Warrick Co 6,000 00 1910 to Kosciusko Co 5,000 00 1910 to Martin Co 1,500 00 1910 to Daviess Co 5,000 00 1910 to Daviess Co 5,000 00 1910 to Grant Co 6,000 00 1910 to Martin Co 1,500 00 1910 to Daviess Co 5,000 00 1910 to Daviess Co 5,000 00 1910 to Martin Co 1,000 00 1911 to Grant Co 3,000 00 1911 to Daviess Co 5,000 00 1911 to Vermillion Co 10,000 00 1911 to Daviess Co 5,000 00 1911 to Martin Co 5,000 00 1911 to Daviess Co 4,000 00 1911 to Scott Co 5,000 00 1911 to Grant Co 2,500 00 1911 to Martin Co.. , 2,000 00 1912 to Martin Co 7,000 00 1912 to Daviess Co 10,000 00 1912 to Wabash Co 5,000 00 1912 to Benton Co 2,000 00 1912 to Harrison Co 10,000 00 1912 to Daviess Co 2,000 00 1912 to Wabash Co 2,000 00 1912 to Martin Co 4,000 00 1912 to Harrison Co 10,000 00 1912 to Martin Co 1,500 00 1912 to Wabash Co 4,000 00 1913 to Martin Co 5,000 00 1913 to Martin Co 3,500 00 1913 to Martin Co 1,000 00 1913 to Wabash Co 2,500 00 1913 to Pike Co 1,400 00 1913 to Grant Co 5,000 00 1913 to Clay Co 500 00 1914 to Martin Co 1,000 00 1914 to Greene Co 3,000 00 1914 to Greene Co 500 00 1914 to Pike Co 3,000 00 1914 to Greene Co 1,000 00 •65 Marion County — Continued. 1914 to Martin Co 5,000 00 1914 to Greene Co 2,000 00 1914 to Greene Co 2,500 00 1915 to Knox Co 2,000 00 1915 to Greene Co.. .... . 9,000 00 1915 to Parke Co.. 3,000 00 1915 to Greene Co 6,000 00 1915 to Martin Co 4,000 00 1915 to Shelby Co 8,000 00 1915 to Greene Co 15,000 00 1915 to Shelby Co 5,000 00 1915 to Lawrence Co 2,000 00 1916 to Knox Co 4,000 00 1916 to Martin Co 3,000 00 1916 to Greene Co 5,000 00 $418,350 00 Balance June 1, 1917 $313,692 53 Marshall County. Erected 1835. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 260 95 Saline Fund 235 17 Seminary Sale and Fund . 254 54 Sinking Fund: 1859 . . . '. $8,716 42 1872 , 6,871 74 1873 808 44 1889 42,872 63 1908 429 74 1917 (Jan.) 384 00 $60,082 97 Fines and forfeitures 25,525 46 Unclaimed fees . ; Other sources 1,310 02 Balance June 1, 1917 $89,794 71 66 Martin County. Erected 1820. U. S. Surplus Revenue $3,238 00 Bank Tax Fund 290 93 Saline Fund 258 59 Seminary Sale and Fund 289 50 Sinking Fund: 1859 $3,547 09 1872 3,775 02 1873 444 12 1889 21,593 00 1908 269 43 1917 (Jan.) 216 00 $29,844 66 Fines and forfeitures 12,739 57 Unclaimed fees Other sources 676 32 Transfers, in: 1905 from Jefferson Co.. . $3,000 00 1906 from Fayette Co 1,500 00 1906 from Marion Co 1,500 00 1907 from Vanderburgh Co. 2,000 00 1907 from Marion Co 7,000 00 1907 from Union Co 3,000 00 1908 from Fayette Co 5,000 00 1908 from Cass Co 2,500 00 1908 from Marion Co 5,000 00 1911 from Vanderburgh Co. 2,000 00 1911 from Marion Co. .... 1,500 00 1911 from Marion Co 1,000 00 1911 from Marion Co 5,000 00 1911 from Marion Co 2,000 00 1912 from Marion Co 7,000 00 1912 from Marion Co 4,000 00 1912 from Marion Co 1,500 00 1913 from Marion Co 5,000 00 1913 from Marion Co 3,500 00 1913 from Marion Co 1,000 00 1914 from Vanderburgh Co. 2,000 00 1914 from Lake Co 3,000 00 1914 from Marion Co 1,000 00 1915 from Marion Co 5,000 00 1915 from Marion Co 4,000 00 1915 from Marion Co 3,000 00 • $82,000 00 Total $129,337 57 Losses prior to 1843 1,096 07 Balance June 1, 1917 $128,241 50 The above balance includes $216, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. 67 Miami County. Erected 1832. U. S. Surplus Revenue $3,145 89 Bank Tax Fund 517 92 Saline Fund 471 21 Seminary Sale and Fund 1,507 13 Sinking Fund: 185^ $9,135 74 1872 7,157 68 1873 842 08 1889 48,717 25 1908 525 36 1917 (Jan.) 397 00 $66,775 11 Fines and forfeitures 37,303 34 Unclaimed fees 171 57 Other sources 2,190 20 Transfers, in (Act 1907) : 1909 from Marion Co 10,000 00 Balance June 1, 1917 $122,082 37 Monroe County. , Erected 1818, U. S. Surplus Revenue $7,935 59 Bank Tax Fund 586 18 Saline Fund 503 73 Seminary Sale and Fund Sinking Fund: 1859 $3,956 81 1872 4,817 12 1873 566 72 1889 29,062 70 1908 388 65 1917 (Jan.) 401 00 $39,193 00 Fines and forfeitures 26,954 26 Unclaimed fees Other sources 1,993 90 Transfers, in (Act 1901) : 1904 from Montgomery Co 5,000 00 Balance June 1, 1917 $82,166 66 68 Montgomery County. Erected 1823. U. S. Surplus Revenue $13,625 13 Bank Tax Fund 962 88 Saline Fund 886 97 Seminary Sale and Fund 1,820 00 Sinking Fund: 1859 1872 $8,080 10 1873 950 60 1889 57,345 73 1908 . 474 29 1917 (Jan.) 409 00 $67,259 72 Fines and forfeitures 45,445 80 Unclaimed fees 70 92 Other sources 2,639 58 Total $132,661 00 Transfers, out (Acts 1901) : 1904 to Monroe Co $5,000 00 1904 to Knox Co 10,000 00 1904 to Daviess Co 10,000 00 1904 to Knox Co 10,000 00 1904 to Daviess Co 10,000 00 1904 to Daviess Co 10,000 00 1904 to Daviess Co 10,000 00 $65,000 000 Loss prior to 1843 99 45 $65,099 45 Balance June 1, 1917 $67,561 55 Morgan County. Erected 1822. U. S. Surplus Revenue. $8,729 15 Bank Tax Fund 729 81 Saline Fund 633 39 Seminary Sale and Fund 1,110 00 Sinking Fund: 1859 $58 16 1872 5,959 52 1873 701 12 1889 34,003 69 1908 374 91 1917 (Jan.) 333 00 $41,430 40 69 Morgan County — Continued. Fines and forfeitures $33,207 21 Unclaimed fees 632 99 Other sources 498 19 Transfers, in (Act 1901) : 1905 from Lake Co .' 5,000 00 Balance June 1, 1917 $91,971 14 The above balance includes $333, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. Also, the above balance includes an addition of $58.19. Amount short in report of 1866, erroneous footing of U. S. Surplus Revenue, 1 cent; Bank Tax Fund, 2 cents, and 1859 Sinking Fund, $58.16. Newton County. Erected 1859. U. S. Surplus Revenue Bank Tax Fund Saline Fund Seminary Sale and Fund Sinking Fund: 1859 1872 .. .-. $1,981 86 1873 233 16 1889 ...• 16,120 05 1908 179 62 1917 (Jan.) 165 00 $18,679 69 Fines and forfeitures 12,237 64 Unclaimed fees Other sources 91 96 Transfers, in: 1909 from Marion Co . . 5,000 00 Balance June 1, 1917 $36,009 29 The above balance includes $165, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. The above balance also includes $10 on account of excess reported in 1866 to Superintendent of Public Instruction. 70 Noble County. Erected 1835. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 393 40 Saline Fund 344 92 Seminary Sale and Fund 1,023 50 Sinking Fund: 1859 $9,405 20 1872 6,932 26 1873 815 56 1889 44,796 56 1908 383 07 1917 (Jan.) 318 00 ' $62,650 65 Fines and forfeitures 24,469 66 Unclaimed fees Other sources 2,044 00 Balance June 1, 1917 $93,051 73 The above balance includes $318, Sinking Fund of January, 1917, omitted in report of 1917 to the Superintendent of Public Instruction. Ohio County. Erected 1844. U. S. Surplus Eevenue $3,330 33 Bank Tax Fund 272 73 Saline Fund ; 224 16 Seminary Sale and Fund 161 25 Sinking Fund: 1859 $4,063 81 1872 1,984 58 1873 233 48 1889 9,583 10 1908 72 08 1917 (Jan.) 53 00 $15,990 05 Fines and forfeitures 4,488 60 Unclaimed fees Other sources 743 30 Total • $25,210 42 Transfers, out (Act 1901) : 1908 to Knox Co 4,000 00 Balance June 1, 1917 $21,210 42 The above balance includes a deduction of $175.32 on account of errors in report of 1866 to the Superintendent of Public Instruction, net error in U. S. Surplus Revenue. 71 Orange County. Erected 1815. U. S. Surplus Revenue $7,581 33 Bank Tax Fund 624 55 Saline Fund 535 31 Seminary Sale and Fund 1,398 04 Sinking Fund: 1859 $358 50 1872 4,588 98 1873 539 98 1889 25,091 00 1908 314 92 1917 (Jan.) 263 00 $31,156 38 Fines and forfeitures 17,962 93 Unclaimed fees 58 85 Other sources 450 44 Balance June 1, 1917 $59,767 83 Owen County. Erected 1819. U. S. Surplus Revenue $6,143 00 Bank Tax Fund 596 88 Saline Fund 516 60 Seminary Sale and Fund 1,097 70 Sinking Fund: 1859 $3,685 83 1872 5,486 58 1873 645 48 1889 26,402 77 1908 258 92 1917 (Jan.) 209 00 $36,688 58 Fines and forfeitures 24,093 61 Unclaimed fees 89 42 Other sources 703 24 Transfers, in (Act 1901) : 1910 from Marion Co $2,000 00 1910 from Carroll Co 2,000 00 4,000 00 Total $73,929 03 Losses prior to 1843 718 97 Balance June 1, 1917 $73,210 06 The above is a tentative balance by reason of an unadjusted dis- crepancy. 72 Parke County. Erected 1821. U. S. Surplus Eevenue $11,102 75 Bank Tax Fund 841 97 Saline Fund 733 50 Seminary Sale and Fund 192 08 Sinking Fund: 1859 $2,995 23 1872 6,176 44 1873 726 64 1889 37,778 65 1908 386 95 1917 (Jan.) 309 00 $48,372 91 Fines and forfeitures 22,783 29 Unclaimed fees 50 Other sources 1,115 56 Transfers, in (Act 1901) : 1909 from Marion Co $10,000 00 1910 from Marion Co 10,000 DO 1910 from Carroll Co. . . . 5,000 00 1915 from Marion Co 3,000 00 $28,000 00 Total $113,142 56 Losses prior to 1843 $311 69 Seminary claims prior to 1851 2,962 08 $3,273 77 Balance June 1, 1917 $109,868 79 Perry County. Erected 1814. U. S. Surplus Revenue $4,371 66 Bank Tax Fund 353 83 Saline Fund 317 76 Seminary Sale and Fund 114 00 Sinking Fund: 1859 $5,526 46 1872 5,032 34 1873 592 04 1889 29,033 55 1908 378 20 1917 (Jan.) 299 00 $40,861 59 Fines and forfeitures 20,388 24 Unclaimed fees Other sources 886 11 Transfers, in (Act 1901) : 1909 from Marion Co 2,000 00 Balance June 1, 1917 $69,293 19 73 Pike County. Erected 1817. U. S. Surplus Revenue $4,194 53 Bank Tax Fund 365 27 Saline Fund 321 45 Seminary Sale and Fund 2,200 39 Sinking Fund: 1859 $289 62 1872 4,684 86 1873 551 16 1889 32,043 35 1908 388 18 1917 (Jan.) " 305 00 $38,262 17 Fines and forfeitures ' 37,110 53 Unclaimed fees 34 78 Other sources 3,906 44 Transfers, in (Act 1901) : 1913 from Marion Co $1,400 00 1914 from Marion Co 3,000 00 $4,400 00 Total $90,795 56 Losses prior to 1843 547 68 Balance June 1, 1917 $90,247 88 Porter County. Erected 1835. U. S. Surplus Revenue $2,805 80 Bank Tax Fund 290 23 Saline Fund 256 49 Seminary Sale and Fund 1,097 03 Sinking Fund: 1859 $3,414 50 1872 ....;... 4,740 28 1873 557 68 1889 33,471 70 1908 343 92 1917 (Jan.) 305 00 $42,833 08 Fines and forfeitures ; 22,259 10 Unclaimed fees Other sources 1,421 48 Balance June 1, 1917 $70,963 21 The above balance includes $305, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. 74 Posey County. Erected 1814. U. S. Surplus Revenue $8,020 62 Bank Tax Fund 737 83 Saline Fund 634 96 Seminary Sale and Fund 1,656 85 Sinking Fund: 1859 $4,293 52 1872 6,522 90 1873 767 40 1889 37,742 20 1908 405 44 1917 (Jan.) 324 00 $50,055 46 Fines and forfeitures 56,312 77 Unclaimed fees , Other sources 3,840 39 Total $121,258 88 Losses prior to 1843 528 37 Balance June 1, 1917 $120,730 51 Pulaski County. Erected 1835. U. S. Surplus Revenue Bank Tax Fund $576 03 Saline Fund 500 46 Seminary Sale and Fund 407 60 Sinking Fund: 1859 $3,780 36 1872 2,652 68 1873 312 08 1889 19,749 25 1908 277 41 . 1917 (Jan.) 228 00 $26,999 78 Fines and forfeitures 7,143 66 Unclaimed fees Other sources 208 81 Balance June 1, 1917 $35,836 34 The above balance includes $228, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. The above also includes an addition of $38.07, error 1859 Sinking Fund excess $6.00; 1866 erroneous footing short 86 cents; 1903 fines and forfeitures $42.21 and 1905, $1.00. 75 Putnam County. Erected 1822. U. S. Surplus Revenue $13,540 11 Bank Tax Fund 939 57 Saline Fund 808 97 Seminary Sale and Fund 2,745 54 Sinking Fund: 1859 1872 $7,314 76 1873 860 56 1889 41,437 00 1908 347 97 1917 (Jan.) 289 00 $50,249 29 Fines and forfeitures 32,608 63 Unclaimed fees Other sources 4,947 69 Total $105,839 80 Losses prior to 1843 2,891 50 Balance June 1, 1917 $102,948 30 Randolph County. Erected 1818. U. S. Surplus Revenue $7,170 38 Bank Tax Fund 692 43 Saline Fund 620 04 Seminary Sale and Fund ; 663 43 Sinking Fund: 1859 $270 60 1872 7,773 08 1873 914 48 1889 51,552 10 1908 480 81 1917 (Jan.) 414 00 $61,405 07 Fines and forfeitures 63,247 57 Unclaimed fees Other sources 1,126 28 Balance June 1, 1917 $134,925 20 76 Ripley County. Erected 1818. U. S. Surplus Revenue $6,986 16 Bank Tax Fund 729 48 Saline Fund 645 88 Seminary Sale and Fund 991 20 Sinking Fund: 1859 .• $9,117 58 1872 7,132 18 , 1873 939 08 1889 35,184 30 1908 327 66 1917 (Jan.) 304 00 $53,004 80 Fines and forfeitures 26,878 41 Unclaimed fees Other sources 2,155 54 Total $91,391 47 Transfers, out (Acts 1901) : 1904 to Daviess Co $7,000 00 1905 to Adams Co 2,000 00 1905 to Tipton Co 1,000 00 10,000 00 Balance June 1, 1917 $81,391 47 Rush County. Erected 1822. U. S. Surplus Revenue $14,716 28 Bank Tax Fund 980 55 Saline Fund 837 58 Seminary Sale and Fund 1,348 79 Sinking Fund: 1859 1872 $5,992 84 1873 705 04 1889 37,479 85 1908 298 19 1917 (Jan.) 253 00 $44,728 92 Fines and forfeitures 31,040 50 Unclaimed fees 18 39 Other sources 1,313 04 Balance June 1, 1917 $94,984 05 The above balance includes a net shortage in fines and forfeitures of $8.85, errors in 1887, 1888, 1902, 1904, 1905, 1908, 1910 and 1911. 77 Scott County. Erected 1820. U. S. Surplus Revenue $4,180 36 Bank Tax Fund 314 29 Saline Fund 267 37 Seminary Sale and Fund 282 00 Sinking Fund: 1859 $1,515 32 1872 2,676 82 1873 314 92 1889 13,124 85 1908 161 19 1917 (Jan.) 138 00 $17,931 10 Fines and forfeitures 9,626 18 Unclaimed fees Other sources 2,604 82 Transfers, in (Act 1901) : 1911 from Marion Co $5,000 00 1912 from Marion Co 2,500 00 7,500 00 Total $42,706 12 Act 1873, deduction, for losses prior to 1843 2,767 63 Balance June 1, 1917 The above balance includes a correction in the sum of deduction, error in Bank. Tax Fund in 1866. $39,938 49 60, being a Shelby County. Erected 1822. U. S. Surplus Revenue $10,783 91 Bank Tax Fund 818 10 Saline Fund 715 45 Seminary Sale and Fund 184 00 Sinking Fund: 1859 $6,255 45 1872 7,443 28 1873 875 68 1889 47,186 85 1908 432 44 1917 (Jan.) 386 00 $62,579 70 Fines and forfeitures 36,983 11 Unclaimed fees Other sources 106 49 78 Shelby County — Continued. Transfers, in (Act 1901) : 1909 from Marion Co $2,000 00 1915 from Marion Co 8,000 00 1915 from Marion Co 5,000 00 $15,000 00 Balance June 1, 1917 $127,170 76 Spencer County. Erected 1818. U. S. Surplus Revenue $4,534 62 Bank Tax Fund 433 96 Saline Fund 377 77 SemiTiary Sale and Fund 2,534 70 Sinking Fund: 1859 $4,951 88 1872 6,119 32 1873 719 92 1889 39,666 10 1908 387 71 1917 (Jan.) 303 00 $52,147 43 Fines and forfeitures 25,661 83 Unclaimed fees 237 57 Other sources 517 60 Total $86,445 48 Loss prior to 1843 919 32 Balance June 1, 1917 $85,526 16 Starke County. Erected 1835. U. S. Surplus Revenue Bank Tax Fund $158 01 Saline Fund 135 90 Seminary Sale and Fund Sinking Fund: 1859 $1,483 22 1872 1,321 92 1873 155 52 1889 12,855 20 1908 205 15 1917 (Jan.) 201 00 $16,222 01 Fines and forfeitures 7,520 39 Unclaimed fees Other sources 872 98 79 Starke County — Continued. TraTisfers, in (Act 1901) : 1905 from Marion Co $250 00 1905 from Dearborn Co. . . 500 00 1906 from Vanderburgh Co. 1,000 00 1906 from Vanderburgh Co. 2,500 00 1907 from Marion Co 1,200 00 1907 from Marion Co 3,000 00 1908 from Union Co 2,000 00 1909 from Tippecanoe Co. 3,000 00 1911 from Laporte Co. . . 4,000 00 1911 from Laporte Co 5,000 00 1912 from Laporte Co.. . 8,000 00 1913 from Vanderburgh Co. 5,000 00 35,450 00 Balance June 1, 1917 $60,359 VJ.) St. Joseph County. Erected 1830. U. S. Surplus Revenue $6,270 54 Bank Tax Fund 640 56 Saline Fund 554 59 Seminary Salfe and Fund 1,843 44 Sinking Fund: 1859 1872 . . ; . $8,609 48 1873 1,012 88 1889 75,732 20 1908 1,241 03 1917 (Jan.) 1,404 00 $87,999 59 Fines and forfeitures , 54,169 88 Unclaimed fees Other sources 10,388 12 Balance June 1, 1917 $161,866 72 80 Steuben County. Erected 1835. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 303 50 Saline Fund 277 93 Seminary Sale and Fund 935 49 Sinking Fund: 1859 $4,454 43 1872 4,370 36 1873 . 514 16 1889 27,904 00 1908 229 39 1917 (Jan.) 197 00 $37,669 34 Fines and forfeitures 17,106 18 Unclaimed fees 21 00 Other sources 690 53 Balance June 1, 1917 $59,129 57 Sullivan County. Erected 1817. U. S. Surplus Revenue $6,674 40 Bank Tax Fund 553 82 Saline Fund 472 84 Seminary Sale and Fund 1,439 72 Sinking Fund: 1859 $7,708 16 1872 6,274 02 1873 738 12 1889 38,908 20 1908 555 77 1917 (Jan.) 524 00 $54,708 27 Fines and forfeitures 45,842 61 Unclaimed fees 12 95 Other sources , 85 83 Balance June 1, 1917 $109,790 44 The above balance includes $524, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. Also a net shortage of $237.35 in fines and forfeitures to be added to the June, 1918, report to the Superintendent of Public Instruction, errors 1876, 1877, 1878, 1879, 1881, 1882 and 1885. 81 Switzerland County. Erected 1814. U. S. Surplus Revenue $8,800 01 Bank Tax Fund 601 91 Saline Fund 536 56 Seminary Sale and Fund 655 25 Sinking Fund: 1859 $432 90 1872 4,125 56 1973 4I5 36 1889 23,750 10 1908 170 34 1917 (Jan.) 134 00 $29,098 26 Fines and forfeitures 14,557 64 Unclaimed fees Other sources 246 15 Balance June 1, 1917 $54,495 78 The above balance includes a total shortage of $140.12, errors U. S. Surplus Revenue 1836, $42.23; fines and forfeitures $97.89. Tippecanoe County. Erected 1826. U. S. Surplus Revenue $13,129 16 Bank Tax Fund . 1,135 39 Saline Fund 959 49 Seminary Sale and Fund 100 Sinking Fund: 1859 $727 29 1872 11,395 10 1873 1,340 60 1889 69,173 40 1908 675 40 1917 (Jan.) 569 00 $83,880 79 Fines and forfeitures 63,734 89 Unclaimed fees 1,425 44 Other sources 2,462 60 Total $166,728 76 Transfers, out (Act 1901) : 1909 to Starke Co 3,000 00 Balance June 1, 1917 $163,728 76 Tipton County. Erected 1844. TJ. S. Surplus Revenue Bank Tax Fund $850 06 Saline Fund 747 62 Seminary Sale and Fund 276 03 Sinking Fund: 1859 $4,856 33 1872 4,064 02 1873 478 12 1889 ' 33,049 00 1908 303 24 1917 (Jan.) 260 00 $43,010 71 Fines and forfeitures 24,386 55 Unclaimed fees 10 62 Other sources 871 27 Transfers, in (Act 1901) : 1905 from Ripley Co $1,000 00 1906 from Fayette Co 2,000 00 1906 from Vermilion Co.. . 3,000 00 1906 from Marion Co 3,000 00 1906 from Hamilton Co. . . 2,500 00 1906 from Vanderburgh Co. 4,000 00 1906 from Vanderburgh Co. 4,000 00 1906 from Vanderburgh Co. 1,500 00 1906 from Vanderburgh Co. 2,000 00 1906 from Marion Co 1,000 00 24,000 00 Balance June 1, 1917 $94,152 86 The above balance includes a shortage in fines and forfeitures of $164.42, errors in 1871, 1872, 1875, 1877, 1878, 1879, 1881, and 1902. Union County. Erected 1821. U. S. Surplus Revenue $7,630 92 Bank Tax Fund 429 45 Saline Fund 362 05 Seminary Sale and Fund 1,329 10 Sinking Fund: 1859 1872 $2,155 94 1873 253 64 1889 14,699 00 1908 84 70 1917 (Jan.) 76 00 $17,269 28 83 Union County — Continued. Fines and forfeitures $8,148 46 Unclaimed fees Other sources 311 70 Total $35,480 96 Transfers, out (Act 1901) : 1907 to Martin Co $3,000 00 1907 to Starke Co 2,000 00 1907 to Greene Co 2,000 00 1907 to Greene Co 2,000 00 $9,000 00 Balance June 1, 1917 $26,480 96 The above balance includes $76, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. The above balance also includes a net shortage of $38.25, errors 1866, Bank Tax Fund, $16.40; Saline Fund, $21.96, less error footing, 10 cents, and 1882, error in footing 1 cent, net $38.25. • Vanderburgh County. Erected 1818. U. S. Surplus Revenue $4,392 92 Bank Tax Fund 602 18 Saline Fund 531 36 Seminary Sale and Fund 8,455 12 Sinking Fund: 1859 1872 $11,269 30 1873 1,325 80 1889 87,348 55 1908 1,380 85 1917 (Jan.) 1,334 00 $102,658 50 Fines and forfeitures 127,414 45 Unclaimed fees Other sources 19,325 15 Total $263,379 68 84 Vanderburgh County — Continued. Transfers, out (Act 1901) : 1906 to Tipton Co $4,000 00 1906 to Daviess Co 6,000 00 1806 to Starke Co 1,000 00 1906 to Tipton Co 4,000 00 1906 to Daviess Co 2,000 00 1906 to Tipton Co 1,500 00 1906 to Tipton Co 2,000 00 1906 to Starke Co 2,500 00 1906 to Daviess Co 2,000 00 1907 to Daviess Co 4,000 00 1907 to Martin Co 2,000 00 1911 to Martin Co 2,000 00 1912 to Scott Co 2,500 00 1912 to Harrison Co 10,000 00 1912 to Martin Co 2,000 00 1912 to Starke Co 5,000 00 52,500 00 Balance June 1, 1917. $210,879 68 Vermillion County. Erected 1824. U. S. Surplus Revenue $8,289 86 Bank Tax Fund 566 00 Saline Fund 483 17 Seminary Sale and Fund 995 48 Sinking Fund: 1859 1872 $3,685 60 1873 433 60 1889 24,092 60 1908 271 60 1917 (Jan.) 406 00 — $28,889 40 Fines and forfeitures 31,048 67 Unclaimed fees 49 00 Other sources 6,886 99 Transfers, in (Act 1901) : 1909 from Marion Co $5,000 00 1911 from Marion Co 10,000 00 $15,000 00 Total $92,208 57 Transfers, out: 1906 to Tipton Co ; 3,000 00 Balance June 1, 1917 $89,208 57 85 Vigo County. Erected 1818. U. S. Surplus Revenue $10,047 03 Bank Tax Fund 825 41 Saline Fund 726 23 Seminary Fund 7,600 00 Sinking Fund: 1859 $205 02 1872 11,406 66 1873 1,341 96 1889 91,743 00 1908 1,286 88 1917 (Jan.) 1,394 00 $107,377 52 Fines and forfeitures 82,190 68 Unclaimed fees Other sources 2,467 37 Balance June 1, 1917 $211,234 24 Wabash County. Erected 1832. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 553 93 Saline Fund 501 50 Seminary Sale and Fund 2,166 85 Sinking Fund: 1859 $9,640 42 1872 7,243 70 1873 852 20 1889 49,701 09 1908 497 48 1917 (Jan.) 385 00 . $68,319 89 Fines and forfeitures 39,774 21 Unclaimed fees 272 50 Other sources 385 78 Transfers, in (Act 1901) : 1909 from Marion Co $10,000 00 1910 from Marion Co 10,000 00 1912 from Marion Co 5,000 00 1912 from Marion Co 2,000 00 1912 from Marion Co 4,000 00 1913 from Marion Co 2,500 00 $33,500 00 Balance June 1, 1917 $147,600 26 The above balance includes $385, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. 86 Warren County. Erected 1827. U. S. Surplus Revenue $6,220 94 Bank Tax Fund 430 08 Saline Fund 372 45 Seminary Sale and Fund 800 00 Sinking Fund: 1859 $711 61 1872 3,469 36 1873 408 16 1889 21,199 45 1908 172 51 1917 (Jan.) 148 00 $26,109 09 Fines and forfeitures 15,171 77 Unclaimed fees ........ Other sources 2,041 82 Balance June 1, 1917 $51,146 15. The above balance includes $148, Sinking Fund of January, 1917,. omitted in 1917 report to the Superintendent of Public Instruction. Warrick County. Erected 1813. U. S. Surplus Revenue $4,959 74 Bank Tax Fund 474 41 Saline Fund 407 70 Seminary Sale and Fund 1,264 40 Sinking Fund: 1859 $387 61 1872 6,002 02 1873 706 12 1889 36,561 63 1908 413 54 1917 (Jan.) 360 00 $44,430 92 Fines and forfeitures 29,720 35 Unclaimed fees 30 09 Other sources ■ 2,867 63 Transfers, in (Act 1901) : 1910 from Marion Co 6,000 00 Balance June 1, 1917 $90,155 24 The above balance includes $360, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. The above balance also includes $2.00 on account of erroneous foot- ing of 1866 report to the Superintendent of Public Instruction — addition. 87 Washington County, Erected 1814. ,U. S. Surplus Revenue $12,541 08 Bank Tax Fund 921 71 Saline Fund 819 12 Seminary Sale and Fund 820 70 Sinking Fund: 1859 $539 72 1872 6,288 30 1873 739 80 1889 31,023 09 1908 331 18 1917 (Jan.) 274 00 '■ $39,196 09 Fines and forfeitures 26,119 40 Unclaimed fees Other sources 160 47 Balance June 1, 1917 $80,578 57 The above balance includes a net deduction of $145.85 on account of errors in report of 1866, errors in 1866 U. S. Surplus Revenue, $146.00 ; Bank Tax Fund, $33.85, less Saline Fund, $34.00, net $145.85. Wayne County. Erected 1810. U. S. Surplus Revenue $21,794 55 Bank Tax Fund 1,420 69 Saline Fund 1,221 17 Seminary Sale and Fund 70 00 Sinking Fund: 1859 1872 $11,576 32 1873 1,361 92 1889 73,356 48 1908 574 14 1917 (Jan.) 573 00 $87,441 86 Fines and forfeitures 85,500 92 Unclaimed fees 533 44 Other sources 10,091 24 Total $208,073 87 88 Wayne County — Continued. Transfers, out (Act 1901) : 1905 to Jay Co $1,500 00 1905 to Daviess Co 7,000 00 1905 to Hendricks Co 10,000 00 $18,500 00 By Act of 1873, losses prior to 1843 3,617 04 22,117 04 Balance June 1, 1917 $185,956 83 Wells County. Erected 1835. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 231 90 Saline Fund 216 64 Seminary Sale and Fund 415 07 Sinking Fund: 1859 $6,854 49 1872 4,618 90 1873 543 40 1889 37,662 05 1908 405 44 1917 (Jan.) 319 00 $50,403 28 Fine and forfeitures 22,625 04 Unclaimed fees Other sources 4,615 53 Transfers, in (Act 1901) : 1909 from Marion Co $5,000 00 1910 from Marion Co 5,000 00 $10,000 00 Balance June 1, 1917 $90,633 06 The above balance includes $319, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. 89 White County. Erected 1834. U. S. Surplus Revenue $2,125 60 Bank Tax Fund 217 32 Saline Fund 193 77 Seminary Sale and Fund • 385 55 Sinking Fund: 1859 $1,972 88 1872 3,588 36 1873 422 16 1889 29,361 54 1908 311 99 1917 (Jan.) 282 00 $35,938 93 Fines and forfeitures 14,743 92 Unclaimed fees Other sources 1,966 99 Balance June 1, 1917 $55,572 08 The above balance includes $282, Sinking Fund of January, 1917, omitted in 1917 report to the Superintendent of Public Instruction. Whitley County. Erected 1835. U. S. Surplus Revenue Bank Tax Fund _ $1,305 66 Saline Fund " 1,126 82 Seminary Sale and Fund Sinking Fund: 1859 $7,018 95 1872 4,895 66 1873 575 96 1889 33,588 30 1908 290 15 1917 (Jan.) 253 64 $46,622 66 Fines and forfeitures 18,353 01 Unclaimed fees Other sources 331 48 * Balance June 1, 1917 . ., $67,739 63