How do I make effective hires in a small town?

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I run a small bookkeeping business...Just me and 1 other employee/assistant. It is always very challenging finding someone to be my assistant, and I'm never satisfied after I hire someone. I want someone who is sharp and will learn quickly, and although I am a very good teacher, everyone seems to learn so sluggishly. They are just so painfully slow at grasping ideas, don't write down notes when I tell them to, forget things I teach them, and I'm always repeating things over and over again. I can see the gears in their heads barely turning and I question everything. "I'm not that smart, so how dumb is this person?" "How does anyone live without basic cognitive or problem solving skills?" "How did this seemingly brain-dead person get a 4.0 GPA in high school, when I worked me ass off for 3.8?"

It also doesn't help that I live in a very small town with about 2,000 people. The cost of living is very high, and it's a vacation destination. Craigslist is the main hiring tool in town. I narrow down the applicants to locals who know how to type at least 50 wpm, and the pool is rather small. But how do I narrow it down to people who are not idiots.

How would you tackle this challenge?

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