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District High Schools. The total amount paid to Education Boards by Government for capitation on attendance at district high schools and for grants in aid thereof amounted to £10,130 19s. 2d., and, in addition, the claims for the last quarter had to be met. The amount expended by Boards was £12,257 lis. 2d.

Staff, Salaries, Attendance, and Payments at District High Schools.

Secondary Schools. The reports of the secondary schools (subsidised or endowed), and further details in regard to district high schools and Education Board scholarships, are given in the Appendix. Summary of the Accounts of Income and Expenditure for 1904, furnished by the Governing Bodies of Secondary Schools.

Receipts. £ s. d. Credit balances on lst January, 1904 .. 31,572 310 Endowment reserves sold and mortgage moneys repaid .. .. .. 3,993 6 3 Rents of reserves .. .. .. 23,381 15 4 Interest on moneys invested .. .. 3,959 810 Reserves Commissioners' payments .. 4,710 13 11 Government payments, — For teohnioal instruction .. .. 449 7 7 For free plaoes .. .. .. 10,005 15 8 School fees (tuition) .. .. .. 27,463 12 8 Boarding-school fees .. .. .. 7,80117 10 Books, &c, sold, and refunds .. .. 247 13 6 Sundries not classified .. .. 5,706 7 5 Debit balances, 31st December, 1904 .. 2,153 6 8

Expenditure. £ s. d. Liabilities on lst January, 1904 .. 1, 108 910 Expenses of management .. .. 2,987 7 0 School salaries .. .. .. 44,485 18 6 Boarding-school accounts .. .. 7,056 18 6 Examination expenses.. .. .. 396 15 0 Scholarships and prizes .. .. 2,200 12 7 Printing, stationery, fuel, light, &c. .. 3,774 7 1 Buildings, furniture, insurance, rent, and rates .. .. .. •• 17,050 15 10 Expenditure on endowments .. .. 5,283 11 0 Interest 896 17 4 Sundries not classified.. .. .. 2,767 7 5 Credit balances, 31st December, 1904 .. 33,486 9 5

£121,445 9 6 £121,445 9 6 The income of these secondary schools for 1904 from school fees, not including fees for £28,595 ; from rents and interest, about £27,337 ; from by the School Commissioners, about £4,711 ; and from fees and capitation paid by Government, about £9,323.* The principal item of expenditure was for salaries—about £43,317. As the Mosely Commission reported, in regard to the secondary schools of the United States, that, though a marvellous amount of money is being spent on buildings and equipment, yet adequate salaries are not being paid to those who are giving the instruction, it may be of interest to make a comparison between the salaries paid in the two countries. In Indiana and New York States the average salary ot a high-school teacher is £145; in New Zealand, principals—men, £452 ; women, £335; assistants—men, £226; women, £137. In twenty-eight large cities of the Union, where the schools are also very large, the salaries of principals range from £350 to £800. In the four chief towns in this colony, from £500 to £750 for men, and £375 to £450 for women. the total number of pupils on the rolls in the last term or quarter of the year was 2,443 boys and 1,595 boys and 1,457 girls at the end of 1903.

* Since this was in type it has been found that £1,132, received from Government for capitation, had been wrongly entered by the Auckland Grammar School Board as fees. The correct figures are given in the above table.

Education District. o O BQ Number of Pupils. Annual Rate of Salary. M. P. Total. Amount paid by Government to Education Boards during the Year. Grants in Aid. Total. Capitation. t Auckland ?aranaki .. Wellington . ■ lawke's Bay kelson 9 1 5 2 4 8 1 1 10 3 10 3 16 4 10 8 7 4 2 5 15 8 81 7 £ a. d. 1,594 3 4 360 0 0 1,003 10 10 I 648 17 9 1,130 0 0 635 0 0 338 6 8 360 0 0 1,902 0 0 795 15 0 1,730 16 4 535 0 0 193 85 157 55 83 44 18 12 299 84 176 51 192 26 84 71 100 55 17 21 237 65 181 74 385* 61* 241f 126{ 183J 99 35 33 536' 149 357 125 £ s. d. 1,375 5 0 297 5 0 1,261 0 0 583 10 0 613 11 5 431 12 6 227 0 0 138 10 0 1,245 0 0 705 15 0 1,301 15 0 495 0 0 £ s. d. 240 0 0 30 0 0 172 10 0 60 0 0 90 15 3 90 0 0 30 0 0 22 10 0 262 10 0 90 0 0 277 10 0 90 0 0 £ s. d. 1,615 5 0 327 5 0 1,433 10 0 643 10 0 704 6 8 521 12 6 257 0 0 161 0 0 1,507 10 0 795 15 0 1,579 5 0 585 0 0 Jrey (Vestland Jorth Canterbury South Canterbury )tago Southland .. Totals for 1904 1903 52 50 117 11,033 9 11 1,207 ! 1,082 1,123 1,014 2,330 2,096 8,675 3 11 7,307 2 1 1,455 15 3 1,238 15 3 10,130 19 2 8,545 17 4 * Including one boy who had ni i Including two girls who had not i )t pass* lassert ! id Standard VI. Standard VI. tl icluding 28 boys and four girls who had not passed Standard VI.

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