E.—l.

have been advised that Government regards school-buildings as colonial property, and does not wish to have them insured; and, further, that interest, rent, and rentallowances are not in future to be paid for out of grants made for buildings. Tables Nos. 1 and 2, Appendix, pages 1 and 2, contain a more detailed statement than that given above of the Boards' income and expenditure, and a further analysis of their expenditure on management and on inspection and examination is given in Table No. 3. The cost for each scholar is shown in Table J, stated for the several Boards in detail, and divided under the several heads of expenditure, excluding only the refunds and payments of a similar character included in line 5 of Table 11. Under the head of maintenance the cost of normal schools and training of teachers is reckoned.

TABLE J.—Expenditure per Scholar by Boards.

The salaries and allowances of teachers at the rates in force at the end of the year amount to about £213,000 per annum. The details are given in Table No. 9, Appendix, pages 9-42. Some rent-allowances, which do not appear in that table, would make the amount a little larger. When this is divided between 2,210 teachers it gives them an average salary of £96 each, the majority being paid at a lower rate. Excluding some rent-allowances (above referred to) the distribution of salary and allowance is as stated in Table K. In the first column are included 637 pupil-teachers, and 120 teachers of sewing. The teachers receiving salaries of £100 a year and upwards number 1,004, which is less by 26 than the whole number of head-teachers.

TABLE K.—Salaries of Teachers. (The numbers show how many teachers in each district are paid at rates within the limits stated at the heads of the columns respectively.)

ii—E. 1.

IX

Cost per Scholar for the Year 18S1, calculated on the Average Daily Attendance. Education Districts. Number of Schools, December, 1881. Number of Teachers, December, 1881, Average Daily Attendance for 1881. Current Expenditure, Total Srhnnl Current Bulldogs. K"Pe a «f ure Buildings. Management. Infection. Maintenance. Total. luddand Faranaki SVanganui Wellington ... ETawke's Bay Vlarlborough... kelson " ' ... ' Jfortli Canterbury South Canterbury Westland Dtago Southland 194 3° 57 48 36 20 70 129 33 35 154 63 869 836 452 44 108 142 83 32 104 408 84 90 429 in 12,158 1,212 3.415 4,867 2,348 936 3,082 11,501 2,597 2,324 15)589 3./O6 63.735 62,234 s. a. * si 4 °i 3 6 2 li 3 °i 3 8 2 4 2 3 4 «i 7 oi 1 6i 2 9 2 6| 3 *i o 8 s. d. 2 8 3 2 2 ill 2 10 5 i°i 4 of 3 o 2 if 3 if 4 4 1 9i 2 8f £ s. d. 3 15 2 2 18 ii| 3 6 2f 3 18 4f 3 15 10 3 11 3 3 9 4i 3 19 4i 3 11 oi 3 18 2| j 407 3 '5 >f 3 16 4 3 19 5 £ s. a. 4 ° 3i 3 6 ii 3 i2 8| 4 3 4 4 4 8! 3 18 nf 3 14 8i 4 3 9i 3 18 3i i 4 9 7 4 3 «i 4 o 7i 416 4 5 3* £ s. a. 1 7 ni o 17 oj I 0 12 6J I 1 6 5 in 1 o 13 io| 012 1 o 19 4i 0 8 ioi 1 18 2! o 7 Si o 16 2 £ s. d. 5 8 2i 4 3 2 4 5 2! 5 9 9? 5 15 9t 4 12 10 4 6 9 i 5 3 2 4 7 2 6 7 9 | 4 11 4i 4 16 6i 4 19 9i 6 3 9 Totals for 1881 Totals for 1880 Decrease ... 2,087 i,97i 2 7i 2 8 o oi 0 18 3 i 1 17 8J o 19 5i o 3 1 ° 3 9l 1 3 3 Totals for 1881 cal-"| culated on mean j of roll-numbers at > ends of four quarters—83,406 J Similar totals for 1880 i uj 2 oi 2 18 3 f 3 2 3I o 14 o 3 16 3i 2 5f 2 oi 3 ° I0 3 5 4 1 8 vof 4 14 ii

Education Districts. Under £100, £100 and under £200. rf'200 and under £300. £300 and under £400. £400 and upwards (maximum, £460). Total. Auckland [kranaki /Vanganui Wellington lawke's Bay ... tlarlborough. kelson Canterbury iouth Canterbury /t'estland Hago Southland 302 26 73 6S S 1 !7 59 268 57 59 185 45 1C0 19 27 55 26 H 39 144 32 22 202 66 3° 9 16 4 1 5 7 1 1 6 1 1 1 498 45 no 143 83 32 104 442 94 go 452 118 S 23 4 7 49 6 1 1 2 12 1 4 Totals 8o6 36 2,211 1,207 '54 Note.—The numbers do not exactly a ;ree with those in Table F, because here vacancies ire included.