§ SIR JAMES RANKIN (Herefordshire, Leominster)
I beg to ask the President of the Local Government Board whether, having in view Section 18 (1) (c) of the Education Act, 1902, when a county council has paid either the whole or a part of the expenses incurred by them in respect of capital expenditure or rent, on account of the provision or improvement of any public elementary school, out of the county rate, and has charged a half or three-quarters of such expenses incurred by them in respect of capital expenditure or rent upon the pari h or parishes which in the opinion of the council are served by the school, it has been the practice of the Local Government Board auditor to allow such an arrangement.
§ THE PRESIDENT OF THE LOCAL GOVERNMENT BOARD (Mr. GERALD BALFOUR, Leeds, Central)
With one exception no case has been brought to my notice in which a district auditor has allowed as a charge on a parish under the enactment mentioned in the Question a portion of the expenses incurred in respect of the provision or improvement of a school, in so far as the cost of the work has been defrayed out of current rates and not out of a loan. In the case in which the auditor allowed the charge, he suggested in his report to the county council that the education committee should consider the matter carefully and endeavour to get a definite ruling upon the meaning of the section before making further charges of the description referred to. I may add that I am not aware that any doubt has been felt that the enactment applies to the rent of a school paid out of current rates.