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VOL. II, NOS. | AND 2 JANUARY AND MARCH, |924 


of eee Bulletin 


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Current Facts on City School Costs 





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Facing the Facts on School Costs... 


4 


Increased Costs Analyzed in a City................ 





Facts About Teachers’ Salaries................... 


SER CS (ey < % 





Who Should Control City School Expenditures?.. .. 





Achool Financial Accounting and Budgeting....... ies 31 





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Facts on City School Finance in 1923...... SFT ke ae 33 


(7 


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PUBLISHED BY THE RESEARCH DIVISION 
OF THE NATIONAL EDUCATION ASSOCIATION 
1201 SIXTEENTH STREET NORTHWEST, WASHINGTON, D. C. 


Entered as second-class matter February 10, 1923, at the Post Office at Washington, D. C., 
under Act of August 24, 1912.. Acceptance for mailing at cial rate of postage 
provided for in Section 1103 Act of October 3, 1917, authori February 10, 1923. 








Research Bulletin of the National Education 
Association 


Published five times each year in January, March, May, September, and November 
by the Research Division of the National Education Association of the United States. 





The payment of the $5.00 membership fee of the National Education Association 
entitles one to receive the Research Bulletin and certain other publications of the National 
Education Association for one year. One dollar of each $5.00 membership fee is for a 
year’s subscription to the Research Bulletin. Single numbers may be purchased for 25 
cents, and in quantities at a reduced rate. Regular subscriptions to the Research Bulletin 
are accepted only in connection with the payment of the $5.00 membership fee. Those 
entitled to receive the Research Bulletin regularly are asked to report at once any change 
of address, giving old as well as new address. 








Entered as second-class matter February 10, 1923, at the Post Office at Washington, D. C., under A¢ t at 
sume t 24,1912. Acceptance for mailing at special rate of postage provided for in Section 1103, Act of Oct 
3, “1917, authorized February 10, 1923. 





Director of Research, John K. Norton. 
Executive and Editorial Offices, 1201 Sixteenth Street Northwest, Washington, D. C. 











Table of Contents 


Facing the Facts on School Costs... 
Why School Costs Have Increased. 
Would It Be Wise to Reduce Public School Expenditures? 


Why Have City School Costs Increased? 











Forces Outside Their Control Have Compelled School Officials to Increase School E apendiences 
City School Attendance Has Increased Much More Rapidly Than General Population.___________. 
Increases in Teachers’ Salaries Were Imperative... 2k rae 
Unusual Outlays for School Plants Have Been Necessary Gace the Wa: ar.. 

Increased Costs Analyzed in a City 





‘1 
hanges 





Facts About Teachers’ Salaries... Siler let aha aseie 20 
Some Cities Have Granted Dollar, But Not Real Salary Teconnses.. d -xpendi 
Salaries Paid City Teachers Si ade Boa 
Are Present Salaries Adequate? immar 
Is the Cost of Living Decreasing? 
The Present Situation 


Who Should Control City School Expenditures? 
Final Authority Rests with the People SESS EO 
Wisdom of Creating Separate School Boards Generally Siaeiniced Tae EE 
The Importance and Cost of the Schools Justify a Separate Board one 
Independent School Boards Function Most Efficiently. 
Independent Boards Are Not Extravagant coments 
References on Fiscally Independent and Dependent School Boards 





























School Financial Accounting and Budgeting 
References on School Accounting and Budgeting 
Recent Studies on Teachers’ Salaries 


Facts on City School Finance in 1923..." 
City School Expenditures and Per Pupil Costs in 1923 
City Tax Rates and Property Valuations in 1923 
Municipal and School Bonded Indebtedness in 1923 
Sources of City School Revenues in 1923 


Form Used in Collecting Data... 



































“0 


LIST OF TABLES AND CHARTS 


Analysis of the Increase in the Cost of Education—1913 to 1923 (Table 1) 2.2.2.0... eceeeceececeeceeneneeone ; " 
Increase from 1913-1923 in Total Population of the United States and Total Average Daily Attend- 

ance in Elementary and Secondary Schools (Table 2)... o.....o..o-2o.-o-e-ceeoceececceeseeecececeoceevececereeeceeeeeee 5 
An Analysis of the Increase in Expenditures for Public Education (Chart D) 00... eo. seeeeeceeeeeeeeeene 6 


Annual Increases in Total Population of the United States and Total es Daily BS AE in 
Elementary and Secondary Schools from 1913-1923 (Table 4) _.2..2.-o2--.--.---0---eceeeeeeececeeeeee-eneeeeeeoeeceee 7 


Comparison of Per Cent of Increase Over 1913 in Total Population of the United States with Total 











Average Daily Attendance in Elementary and Secondary Schools (Chart II)............--... a 8 
National Wealth and School Costs (Chart ITD) 0. oid ila otis, AM ee” Oe ——_ 9 
Variation in Purchasing Power of the Dollar (Chart IV) ......... a AS OS Bk ES Oe 12 
One Reason Why Public Schools Cost More in 1923 (Chart V)_........... es ct se ee 13 
(OES EB ES a ee ae a nee 14 
Indices of Increase in Building Cost 1913-1923 (Table 6) _..-.-.-.-.-....-.....-...-.-c.ce-cececccenececoneesenceeeeeecneceeeeeeee 14 
Attendance Increase in City “A” 1913-1923 (Table 7)... RSE pC? ae Fe 16 
Index Numbers on Purchasing Power of Dollar (Table 8) 20222. ooeo eee eeececeneeeeececencesnececeeeeeeevereee ce 16 
Attendance and School Costs in City “A” 1913 and 1923 (Table 9)... Rie RE ) aad Oe ae 16 
Where Costs Are Greatest Attendance Has Increased Most Rapidly (Chart VI)... 17 
An Analysis of the Increase and Expenditures for Public Education in City “A” 1913-1923 (Chart V 1D 18 
Purchasing Power of Elementary Teachers’ Salaries in City “X” (Table 10)... eee eee eee 20 

/ariation in Teachers’ Average Salaries and Its Purchasing Sell 1913-1923 (Chart VITI).................. 20 
Purchasing Power of Elementary Teachers’ Salaries in City “Y” (Table 11) 0000 .. on 21 
Purchasing Power of the Dollar in Cities 1913-1923 (Table 12). ccceceeeceeeneeeeeeeeepeeeee econtahianaiai’ 21 
Median Salaries Paid Teachers 1922-1923 (Tables 13 to 15 Inclusive) 2.0.22... ecc0.-eeeeeececeneeeeereveneeeeneoe 22 .to 24 

hanges in Salary Schedule at Beginning of 1923-1924 (Table 16) 00-02 eeccceececeseeeeeeeeeeeeeeeeceeeveneeenenone 26 
Expenditures Per Child Compared in a Few Cities with Fiscally Independent and Dependent School 

Boards (Table 18).. Bs eee 30 
Summary of City School Expenditures and Per Pupil i (Totals wit denieath (Table 19)... its 33 
Summary of City School Expenditures and Per Pupil Costs (Medians) (Table 20)...» 34 

verage Expenditure Per Pupil in Average Daily Attendance—1923 (Chart IX) 7 3 

alysis of Average Current Expense Per Pupil in Average Daily Attendance—1923 (Chart X)_...... 35 

ity School Expenditures and Costs Per Pupil in Average Daily Attendance—1923 (Tables 21 to 25 

Inclusive) a EEE SS a PR ro (So) Se ee ee 37 to 46 
omparison of City: and School Tax sass’ Per $100 of Assessed Valuation—1923 (Chart XI)... 47 

omparison of School and City Tax Rates Per $100 of Real Valuation—1923 (Chart XII)... = ae 48 
ity Tax Rates and Property Valuations—1923 (Tables 26 to 29 Inclusive) _...........-.-------------cecece-o-o-o= - 48to52 
verage Per Cent of Municipal Total Bonded Debt for Schools—1923 (Chart XID)... 54 

vetage School Debt Per Pupil in Average Daily Attendance—1923 (Chart XIV). ee 54 

unicipal and School Bonded Indebtedness—1923 (Tables 30 to 34 Inclusive)... -..---.esec-n0-een-o--ee 53,55 to 58 
EN SR LS LS eR 59 
ources of City School Revenues—1923 (Tables 35 to 37 Inclusive)... re 58 and 60 

[3] 








7 a 








FOREWORD 


HIS NUMBER of the Research Bulletin contains 

facts of the most fundamental value for Superin- 
tendents, Teachers, and Boards of Education. It is 
deserving of study and use. Seldom has so much up- 
to-date usable material been put into 64 pages. 


Current facts on city school finance are presented. 
Causes lying back of recent increases in school expendi- 
tures are carefully analyzed. Tables and figures as to 
city school costs in 1923 are given. These facts and 
figures should aid in the intelligent consideration of the 
problems of financing public schools. 


The effect of the general desire for tax reduction and 
of the movement to reduce school costs led by interests 


and agencies opposed to the extension of public school 
privileges cannot be predicted. It is certain, however, 
that unless the public is informed and aroused the 
schools will receive a set back. The economic and 
political situation gives encouragement to the op- 
position. The psychology of the moment places the 
schools at a great disadvantage. 


Everything depends on adequately informing the 
public. Teachers, Superintendents, Boards of Educa- 
tion, Parent-Teacher Associations, the American 
Legion, and other public-spirited agencies supporting 
the public schools must assume the responsibility of the 
task. This bulletin contains data, charts, and informa- 
tion which can be used effectively by these forces. 


J. W. CrasBrTree, 
Secretary, National Education Association. 























Why School Costs Have Increased 

School costs increased rapidly between 1913 
and 1923. This increase was the direct re- 
sult of several factors, 

First, there has been a rapid increase in 
school attendance. The Census Bureau esti- 
mated that between 1913 and 1923 general 
population increased 14.66 per cent. During 
the same time average daily attendance in 
school increased 40.89 per cent or nearly three 
times as rapidly, 





Facing the Facts on School Costs 


School boards have no power to educate 
two children for the cost of educating one, 
When children report at the school door the 
law requires they shall be admitted. At least 
41 per cent of the increase in school costs be- 
tween 1913 and 1923 may be charged against 
increased attendance. 

Second, more dollars were required in 1923 
to purchase a given amount of service and 
commodities than in 1913. School boards 
have no power to restore the dollar to its pre- 


TABLE 1.—ANALYSIS OF THE INCREASE IN COST OF EDUCATION FROM 1913-1923 























Cost of public Amount of Increase Chargeable to 
Year education— Increase over a cd er 
elementary and 1913 Increased Depreciation Other 
high schools attendance of the dollar factors 
I 2 3 4 5 6 
TEP Se ee Re Ws 5 4c aly Wh ok: 4ci;a = sb a eA bre a Rb Eon sR Dial bak SUIs $04 ao oan 
WE ocshikn eicadis $1 ,580 ,682 , 187 $1 ,059 , 136 ,187 | $213 ,833 ,860 $536 ,827 ,298 $308 ,475 ,029 











The figures given for 1923 are based upon the replies of State superintendents of schools to a special inquiry sent 
out by the Research Division of the National Education Association in January 1924. 


They are subject to revision. 








TABLE 2.—INCREASE FROM 1913 TO 1923 IN TOTAL POPULATION OF THE UNITED STATES 
AND TOTAL AVERAGE DAILY ATTENDANCE IN ELEMENTARY AND SECONDARY 























SCHOOLS 
Estimated Total Increase over 1913 Average Daily Increase over 1913 
Popuiation Attendance 
Year Continental Elementary and 
United Stat Numb Per cent Secondary Number Per cent 
schools 
2 3 4 5 6 7 

ESET OG) SRR Si OSS, ei ares 

97 ,927 ,516 1,415,109 1.47 14,216 ,459 602 ,803 4.43 

99 ,342 ,625 2,830,218 2.93 14, ,900 1,372 ,244 10.08 

100 ,757 ,735 4,245 ,328 4.40 15 ,358 ,927 1,745 ,271 12.82 

102,172,845 5,660 ,438 5.86 15 ,453 ,920 1,840 ,264 13.52 

103 ,587, 7,075,548 7.33 15,548 ,914 1,935 ,258 14.22 

/ 105 ,003 ,065 8 ,490 ,658 8.80 ‘ ‘ 2 ,285 ,299 16.79 

: 106 ,418 ,175 9 ,905 ,768 10.26 16 ,150 ,035 2 ,536 .379 18.63 

bint ied 107 ,833 ,284 11,320,877 11.73 17 ,228 ,277 3,614,621 26.55 

. 109 ,248 ,393 12,735 ,986 13.20 18 ,306 ,516 4,692 ,860 34.47 

SNA < Vicodetiras<s 110 ,663 ,502 14,151,095 14.66 19,180 ,695 5,567 ,039 40.89 


























option estimated by Federal Census Bureau. Attendance from Bureau of Education except for years after 1920 
which were estimated from data collected direct from State Superintendents. 








IT is true that the educational budget has increased more rapidly than the popula- 

tion, it is not true that it has increased more rapidly than the wealth of the community, 

On the contrary, it may be affirmed, with little fear of contradiction, that from the economist’s 

point of view the growth of prosperity in the United States as a whole has been so enormous as 

to make the proportion of educational expenditures to the real wealth of the community actually 
smaller than it was in past decades.—Edwin R. A. Seligman, Trained Men, December, 1921, page 205. 











wie Fpl é 
xz _ 


ee 











'CHART I 





AN ANALYSIS OF THE INCREASE IN 


EXPENDITURES FOR PUBLIC EDUCATION 
ISIS - 1923 


MILLIONS MILLIONS 
OF DOLLARS OF DOLLARS 


1600 








EXPENDITURES FOR PUBLIC 
EDUCATION /913 


PROPORTION OF INCREASE OVER 
1913 CHARGEABLE TO INCREASED 
ATTEN DANCE 


Cc) PROPORTION OF INCREASE OVER 
1913 CHARGEABLE TO OTHER FACTORS 














® =| PROPORTION OF INCREASE OVER 
1913 CHARGEABLE TO DEPRE- 
CIATION OF THE DOLLAR 


$ 1959)3€)87 











ry or OVER 1913 



































$213,833,860 









































$521,546,000 



































Chart I is based on Table 1. The increase in the cost of education between 1913 and 1923 is chargeable « 


1. Increased Attendance—$213,833,860. Attendance increased 5,567,039 between 1913 and 1923 or 4 
cent. An increase of 41 per cent over the cost of education in 1913 ($521,546,000) is $213,853,860, or the amou 


charged against increased attendance. 


2. Depreciation of the Dollar—$536,827,298. Growing attendance justified an increase to $735,)/’,° 
($521,546,000 plus $213,833,860). In 1923, $173 purchased the same amount as $100 in 1913 according to | a)lc’ 


Increasing $735,379,860 by 73 per cent gives $536,827,298, shown in the chart. 

3. Other Factors—$308,475,029. Increaséd attendance added $213,833,860 and the depreciation of th: 
added $536,827,298, making a total of $1,272,207,158. The difference between this and $1,580,682,187, a 
spent in 1923 for elementary and secondary education, $308,475,029, is chargeable to other factors. 


[6] 





pupil, 

) T 
greater 
The in 
1923 1 
than 41 


in tota 






















They. must buy in the open 


war value. 
market at current prices the things essential 


to school maintenance. A conservative esti- 
mate based on index numbers of the Depart- 
ment of Labor indicates that $173 in 1923 
went no farther in maintaining a school than 
$100 went in 1913. An increase of 73 per 
cent in school costs may, therefore, be justly 
charged to the depreciation of the dollar. 



































3. The construction of new school buildings 
was postponed during the war period. Build- 
ings which normally would have been pro- 
vided several years ago are being built now. 
At the same time provision has to be made for 
current building needs. 

When these factors are considered, the part 
of the increase in school costs that is not di- 












































rectly due to increased attendance and the de- 
1600 | BETABLE 3.—DEPRECIATION OF THE DOLLAR— preciation of the dollar is largely accounted 
1913 TO 1923 ‘ 
tor. 
Purchasing | Per Cent Increase Practically all of the increases in school costs 
Cost f 91: 
Year ieuivien ge ty = adn tee between 1913 and 1923 have been swallowed 
400 - " a f Dollar | up by factors outside the control of school of- 
1913 100 | $1.00 ER A A ficials. As a result school boards have had 
1923 | 173 57 4/5 | 73 , , 
but little chance to improve the general ef- 
1200 These figures are based on the index number for ficiency of the public school. The growing 
feseey S6, 1908, United States Department of complexity of our civilization, the loss in in- 
Labor. fluence of some of our institutions are each 
; ae year throwing greater burdens upon the pub- 
Third, several other factors in addition to ;. ee : . P : 
1000 /@. we lic school. Large increases in school expendi- 
increased attendance and the depreciation of di ntaite te df ayer 
. ac yr yr 7 T 2 ~ y 
the dollar have made greater school expendi- “™S a a & ante “et ie single 
tures necessary. The more important of Purpose of increasing the general effectiveness 
these are: of the public school. Such sums have not 
800 ; ‘ 
1. A largér percentage of school attendance been granted. We have been content to pro- 
was enrolled in high school in 1923 than in vide little more than the amounts necessary 
1913. The cost per pupil in high school is at to instruct increased numbers of children on 
600 | least twice that of the elementary school the same level of efficiency as existed before 
pupil, the war. 
2. The length of the school term was Have we learned nothing from that great 
greater in most districts in 1923 than in 1913.. struggle? Do not the figures on illiteracy, 
400 he increase in attendance between 1913 and_ the rejections for physical disability and the 
1923 would have been considerably larger prevalence of large masses of unassimilated 
than 41 per cent had attendance been measured __ residents point to the necessity of strengthen- 
in total number of days’ schooling provided, ing the school all along the line? The figures 
200 | Mrather than by number of pupils in average on school expenditures do not indicate a clear 
daily attendance. recognition of this need. 
TABLE 4.—ANNUAL INCREASES IN TOTAL POPULATION OF THE UNITED STATES AND 
TOTAL AVERAGE DAILY ATTENDANCE IN ELEMENTARY AND SECONDARY SCHOOLS 
FROM 1913-1923 
Total Estimated Annual Increase ] Average Daily Annual Increase 
Population Attendance 
Year Continental || Elementary and 
United States Number Per cent Secondary Number Per cent 
= schools 
I 2 3 4 5 6 7 
to these et REE are p ETS ve ee rte rere 
97 ,927 .516 1,415,109 1.47 14,216 |459 602,803 4.43 
41 «per 342, 1,415,109 1.44 14,985 ,900 769 ,441 5.41 
100/757 .735 1:415,110, 1.42 15,358 ,927 373 ,027 2.49 
amount 102,172,845 1,415,110 1.40 15,453 ,920 94,993 62 
103 |587 ,955 1,415,110 1.38 , 15,548,914 94,994 ‘61 
379 96) ME WD... eeece ee eee 105 ;003 }065 1,415,110 1.37 15,898,955 350,041 2.25 
5 17," Be athe re a's'es oo 106/418 ;175 1,415,110 1.35 16, 150,035 251 ,080 1.58 
Table 3. BI 19M. cs. scene nee 107 ,833 ,284 1,415,109 1.33 17,228,277 1,078 ,242 6.68 
Pret y cca Teer 109 '248 '393 1,415,109 1.31 18/306 /516 1,078 ,239 6. _6 
pine Che Kw eGiRuye « 110 ,663 ,502 1,415,109 1.29 19,180,695 "874; 179 4.78 
e dollar 
tually 
P estimated by Federal Census Bureau. Attendance from Bureau of Education except for years after 1920 
Ww were estimated vem data collected direct from State Superintendents. 








[7] 


+ NR ghee RCE 
































Can School Costs be Reduced? 


School costs can be reduced. The public 
schools could be wholly abolished. We could 
throw back the burden of educating children 
upon the family and return to the conditions 
of the middle ages. The expenditures for any 
public service can be reduced—can be cut off 
altogether any time the majority of our citi- 
zenry so decide. 


Would it be Wise to Reduce Public School 
Expenditures? 


The real question that needs to be settled 
is: Would a reduction of school expenditures 
be wise? Could the money that might be ob- 
tained from reducing school costs be expended 
either privately or publicly for purposes of 
greater benefit? ‘This is the test that should 
determine action affecting all public expendi- 
tures. ‘The man who loudly demands a gen- 
eral reduction of taxation all along the line 
without any evaluation of the effect of that 
reduction on the public welfare is no disciple 
of progress. Each form of public service 
should be considered on its own merits and 


the question asked: Will the greatest 
the greatest number result from in 
maintaining, or decreasing the finan 
port allotted to this service? This 
should guide every forward looking cit 
determining school support. 

Let us apply this test to the schoo 
our great public agencies. What y 
the effect of reducing school expend 
These are some of the effects that wo 
tainly follow reductions in school 


tures. 


Necessary Accompaniments of Reduced & 


Expenditures 
1. The number of children who ar 
an elementary school opportunity wo: 
to be reduced. 


Thousands of children in the United Stat 
are today being denied an elementary educa. 
tion. The 1920 Census enumerating | 
858 child laborers from ten to fifteen yea: 
age, 1,437,783 children from 7 to 13 year 
age who were not attending “any kind of edv- 


cational institution,” and 3,084,733 n 


CHART II 


11 





COMPARISON OF PER CENT OF INCREASE OVER 19/3 IN TOTAL POP- 
ULATION OF THE UNITED STATES WITH TOTAL AVERAGE DAILY 
ATTENDANCE IN ELEMENTARY AND SECONDARY SCHOOLS 


Ag her Cent- r 














| 








in population. 








----Por cent increase over 1913 
in school attendance. 


fer cent increase over 1913 
























































+ a See 














noo| 














good to 
re asing, 


‘ial Sup- 
riterion 
tizen in 


» One of 
ould be 
ditures? 
uld cer. 
expendi- 


School 


"@ given 


ld have 


d States 
- educa- 

1 ,060,- 
years of 
years of 
of edu- 


native- 











born Americans who had had “no schooling 
whatever,” clearly established this fact. Do 
we want to deny still greater numbers of chil- 
dren all educational opportunity? 

2. The number of children who are given 
opportunity for training in the vocations, for 
the proper use of leisure time, and for citizen- 
ship, in the high schools of the country would 
have to be reduced. 

The cost of educating children in high 


schools is at least twice that in elementary 
schools. A rapidly increasing percentage of 
those who finish the elementary school would 
have to be denied admission to the junior and 
senior high schools if school costs were 
reduced. Shall we accept the belief that more 
than a minimum of education is a bad thing 
for the masses of our children—that only a 
favored few should be given the opportunity 
for a high school education ? 


CHART III 





NATIONAL WEALTH + SCHOOL COSTS 


National 
Wealth i912 






$ 184,494,508, 918 











School 
Costs j9j3 
$521,546.000 
National 
Wealth 1923 
$318 453865000 
School 
Costs 1925 
$ 1580.682,187 
The figures on wealth include the “principal forms of wealth" as estimated by the Department of Commerce in the 
1912 and the 1922 Census of Wealth. School costs include expenditures for all public elementary and secondary schools. 
The 1925 figure is that of the Bureau of Edmcation. The 1925 figure is based on the replies to a commmication sent to 
all State superintendents by the Research Division of the National Edncation Association in Jamary 1924. 








IS AN EXPENDITURE OF ONE AND ONE-HALF BILLIONS FOR PUBLIC SCHOOLS 
TOO MUCH FOR A NATION WITH THESE RESOURCES? 


WE. HAVE today 110,000,000 people, occupying 3,700,000 square miles of territory and 
: possessing wealth estimated at 300 billion dollars. Our bank deposits aggregate 
approximately 40 billion dollars. Outstanding life insurance amounts to over 70 billion dollars. 
Our 500 million acres of improved farm lands are valued at 77 billion dollars (1920 census). We 
have over 24 million milch cows and 40 million head of other cattle—approximately 40 million 
sheep—and over 60 million swine. In a single year we have produced over 3 billion bushels of 
corn, in a single year we have produced over one billion bushels of wheat. The value of our 
manufactured products in a single year has exceeded 60 billion dollars; our annual production 
of crude oil has exceeded 23 billion gallons. Our resources are incomparably great. Each time 
that we anticipate their exhaustion, new resources are found or new means are developed for 
greater utilization of those previously discovered. Unprecedented demand for gasoline brings 
not famine but new supplies of petroleum and tremendously more effective methods of refining 
it."—Walter W. Head, President, American Bankers’ Association, Journal of the American Bankers Associa- 
lion, January, 1924, p. 412. 











[9] 


i on ale ne 


Set etl vy 





ae ee ee 





3. The number of children under each 
teacher would have to be increased. 

Each child would receive less individual at- 
tention. At the present time each child in an 
elementary school on the average has nine 
minutes of a teacher’s time each day. Shall 
we decide that this is too much—that educa- 
tional procedure can be put on a factory basis, 
in short, that it is for the public welfare that 
each child shall have on the average less than 
nine minutes of a teacher’s time each day? 

4. The training and efficiency of teachers 
would be lowered. 

At the present time the majority of the 
Nation’s teachers are undertrained. Thousands 
have no more than an elementary school 
training. A reduction in teachers’ salaries 
would still further reduce the number of com- 
petent young people offering themselves for 
preparation as teachers. We would have to 
admit that in the past our teachers have been 
too well trained—that the results of their 
work have been better than is necessary for 
the public welfare—and that we can safely 
place in the Nation’s classrooms teachers who 
have less ability, narrower outlooks on life, 
and less training and competency for prepar- 
ing the coming generation than teachers have 
possessed up to the present time. 

5. The public school would have to play a 
diminishing role as an instrument of progress. 

Civilization is becoming increasingly com- 
plex. Science has tremendously increased the 
power of any individual or group to do evil 
or to do good. Sound character training is 
needed as never before. The work of the pub- 
lic school in inculcating right habits of con- 
duct—the only moral training that really 
functions in later life—must not be lessened. 
We must be more carefully educated as individ- 
uals and we must be more carefully trained 
for social cooperation if our civilization is not 
to fall of its own weight. Many of the exist- 
ing social and economic ills of the Nation are 
due to the failure of the school of a previous 
generation to train for wise use of the leisure 
time that modern industrial organization pro- 
vides. The public school is the institution in 
which the foundation for this and other new 


types of training for individual and 
efficiency is laid. If we reduce scho 
we admit that we may safely redu 
school’s ability to do its work and that 
is no need to improve its efficiency as 
tion advances. 

None but the selfish, the shortsighted 
ignorant will argue that school costs 
reduced without bringing the results that | 
been described. The facts are too clear. No 
institution can be called upon to carry an ip. 
creasing burden with diminishing support, 
So long as school attendance increases, so long 
as civilization places new burdens upon the 
school, the supply of human services and com- 
modities placed at the disposal of school 
officials must increase. 


Would it be Wise to Increase School 
Expenditures? 


The present level of public school efficiency 


can be maintained only if school costs are in- | 


creased. Rapidly increasing attendance makes 
this certain. There is no magic whereby two 
children can be well trained at the cost « 
educating one. There is need not only to pr 
vide for growing attendance, but also for t! 
general lifting of the whole school’s efficiency. 

There is abundant evidence that money in- 
vested in good schools is returned many fold. 
Money cannot be invested in a more profitable 
way than by using it for the right kind 
training for the Nation’s children. ‘There is 
abundant evidence that the efficiency 
State’s public school system exercises an in 
portant influence upon the economic, intel- 
lectual, and spiritual strength of its citizenry. 
He who states otherwise speaks for special 
privilege and disregards the facts.’ 

The wisest investment that the Nation 
makes for either private or public purposes 
is that spent for the education of its children. 
The Nation can decide on no wiser course 0! 
action than that of increasing the resources of 
the public schools and insisting that a larger 
percentage of the Nation’s capable people de- 
vote their energy to producing those perms 
nent gains that come from wise education. 


1 See Do Good Schools Pay? Research Bulletin, National Education Association, September, 1923, p. 299. 








or amuse it, is committing intellectual suicide.—. 


d L. Thorndike. 


A NATION which lets incapables teach it, while the — e men and women only feed, clothe 





[10] 





Forces 


outside 
combin 
increase 
These i 
sidered 
that she 
assume 
power 
econom 
to maki 
Wha 
made it 
tees Or 


schools | 


parisons 
tures fe 
tendanc 
general 
for suct 
and the 
show so 
eral poj 
for all— 
Schoc 
mined | 
general 
school } 
school | 
over a 
increase 
creases 
that sch 
than m 
far outs 
tion in : 





social Why Have City School Costs Increased? 


l COsts, 


ce the 

t there Forces Outside Their Control Have Com- 
pelled School Officials To Increase 
School Expenditures 


or the City school costs have rapidly increased dur- 
can be fing the past decade. Factors almost wholly 
it have MM outside the control of school officials have 
tr. No MM combined to make not only increases, but rapid 
an in- [i increases in city school expenditures necessary. 
Ipport, f These increases occasion no surprise when con- 
0 long fH sidered in the light of the facts. The fact 
on the fi that should cause surprise is that anyone should 
1 com- fi assume that school officials have some magical 
school {power whereby they may wave aside the 

economic and social forces that have combined 

to make greater school expenditures essential. 
school What are some of the factors that have 
made it necessary for all city school commit- 
tees or boards to spend more money for public 
schools ? 


iviliza- 


ciency 
ire in- 
makes HCity School Attendance Has Increased 


y two Much More Rapidly Than General 
ost of Population 


herd One fact is often disregarded in the com- 
Jency, [qy Patisons of school expenditures and expendi- 
_. [tures for other public purposes. School at- 
* 71 tendance is increasing more rapidly than the 
Pare general population. Municipal | expenditures 
a for such purposes as fire and police protection 
ach and the provision of parks may be expected to 
om show some agreement with the increase in gen- 
= eral population. ‘These services are provided 
















for all—old and young alike. 


School expenditures, however, are deter- 
mined by school attendance, not increases in 
general population. It is the children in 
school not the people living in a city that a 
school board is required to provide for. If 
over a period of ten years general population 
increases 30 per cent and school attendance in- 
creases 60 per cent it is ridiculous to expect 
hat school costs will not increase more rapidly 
han municipal costs. School attendance has 
far outstripped the growth in general popula- 
tion in most cities during the last ten years. 
Attendance has Increased Most Rapidly Where 
— School Costs are Greatest 
‘ It is in the most expensive divisions of city 
chool systems that attendance has increased 
most rapidly. It costs approximately two and 


intel- 
penry. 
pecial 


lation 
rposes 
[dren. 
rse of 
ces of 
arger 
le de- 
erma- 
I 






}11) 


one-half times as much to educate pupils at- 
tending high schools as pupils attending ele- 
mentary schools. 

In 1910, of every 1000 persons 10 were en- 
rolled in high schools. In 1920, of every 
1000 persons 21 were enrolled in high schools. 
In 1910 of every 1000 children enrolled in 
school 51 were in high school. In 1920, of 
every 1000 enrolled in school 102 were in 
high school. School attendance in general has 
outstripped the general growth of population 
in cities. Attendance in high schools, how- 
ever, has shown even greater increases. 

Increased expenditures for public schools 
are the normal—the to-be-expected—result of 
rapidly increasing school attendance. When 
a child knocks at the school door the law re- 
quires that he be admitted. School officials 
have no choice in the matter. When laws 
regulating the certification of high school 
teachers require that none but college grad- 
uates be.employed, salaries that will obtain 
teachers who are college graduates must be 
paid. School officials have no more ability to 
command skilled services at unskilled prices 
than have other employers. 

So long as city school attendance continues 
to outstrip the growth in general population, 
and so long as greater and greater percentages 
of our children demand admission to the rela- 
tively expensive high school, school expendi- 
tures will continue to increase. The alter- 
native is a rejection of the fundamental truth 
that progress to be permanent must be based 
on intelligence rather than on ignorance, 


Increases In Teachers’ Salaries Were 
Imperative 

In the last decade there has been a rapid in- 
crease in the salaries paid teachers in prac- 
tically all city school systems. ‘The increases 
granted are but a normal response to several 
influences which have contributed to make in- 
creased salaries necessary. ‘The first of these 
is the demand for better teachers, 


Better Trained and More Competent Teachers 
Demanded 


The war revealed both the strengths and 
the weaknesses of the public schools. It was 
recognized that a strong school is impossible 




















without a strong teacher. It was realized 
that the salaries paid teachers in pre-war days 
in many cities were too low to attract an ade- 
quate supply of trained teachers. 

The average salary paid elementary teach- 
ers in. cities over 100,000 in population in 1913 
was $807.00. This is a monthly salary of 
$67.00, and a weekly salary of $15.50. In 
cities from 8,000 to 30,000 in population the 
average salary paid elementary teachers was 
$597.00 in 1913—a monthly salary of $50.00 
and a weekly salary of $11.50. It need not 
be argued that such salaries were inadequate 
to secure skilled services in any line.? 

It is a wonder that schools were able to do 
as well as they did. Managers of private in- 
dustry would label as ridiculous any attempt 
to obtain a large supply of skilled services at 
the rate of $67.00 a month or $15.50 a week. 
It should have been recognized earlier that 
such wages“would fail to attract any great 
number of capable people with training of six 
years or more beyond elementary school grad- 
uation. ae . ; 

Many communities, ’ th¢tefore, “increased 
teachers’ salaries so that school boards might 





pass and enforce rules that exclude f 
ployment for the skilled service of inst 
children all but adequately trained a 
petent teachers. 

But even had there been no gene: 
on the part of the citizens of our citi: 
crease the efficiency of the school thr: 
ing salaries that justified demanding 
competency in the class room, it wo 
have been necessary to increase teachers 
ries due to the depreciation in value 
dollar. 
Depreciation in Purchasing Power of the Doll 

Required Increases 

A statement of sums spent annually f 
purpose extending over the last ten years is de 
ceiving if interpreted without considering t 
fluctuation in value of the dollar. The ; 
war mark and ruble had real purchasing 
power. The rubles and marks of 1923 
still rubles and marks but they had n 
chasing power. The franc retains but 
tion of its pre-war purchasing power. N 
would sthink ‘ of; dirfctly comparing 
rubles, Enarks or francs with the rubles, n 
and francs of 1923. 


come 
The 


statisti 


* See Teachers’ Salaries and Salary Trends in 1923, Research Bulletin National Education Association, Vol. I, N 
CHART IV 


table 16, for the salary figures given in this section. 








I9I3 1914 1915 


I919 1920 


VARIATION IN PURCHASING POWER OF THE DOLIAR 


IODCHES EK 


I916 I9i7 I9l& 


Gq ade 


192i 
HOW FAR THE 1923 DOLLAR GOES AS COM- 


i922 §=61923 


100 ¢ 





1913 








1923 





PARED WITH THE 1913 DOLLAR | 





58 ¢ 


| 








eh 








‘Om em- 
tructing 


id com- 


l desire 
S$ to In- 
gh pay- 
greater 
ld still 
s’ sala- 
of the 


> Dollar 


for any 
's is de- 
ing the 
he pre- 
chasing 
3 were 
lO pur- 
a frac- 
No one 

1913 


marks 


page 25, 











The dollar has also depreciated in value. 
Fortunately its loss in value has not been as 
great as that of foreign currencies. But it 
has depreciated sufficiently to make unsound 
any direct comparison of 1913 and 1923 dol- 
lars. Only in name does the expenditure of a 
million dollars in 1923 mean the same as the 
expenditure of a million dollars in 1913. 


Purchasing Power of Dollar in 1923 


The value of all incomes is dependent upon 
what they will buy, not upon the amount of 
the income stated in marks, francs, or dollars. 
An income of a million marks in 1913 was af- 
fluence. An income of a million marks in 
1923 was worth nothing, 

Similarly, an income of a certain amount 
stated in dollars in 1913 had considerably 
greater purchasing power than the same in- 
come stated in dollars in 1923. 

The figures of the U. S. Bureau of Labor 
statistics show that: 

$100 worth of food in 1913 cost $150 in 1923 


$100 worth of clothing in 1913 cost $176 in 1923 
$100 worth of housing in 1913 cost $166 in 1923 


$100 worth of fuel and light in 1913 cost $184 in 1923 

$100 worth of furniture in 1913 cost $222 in 1923 

$100 worth of miscellaneous articles in 1913 cost $201 
in 1923 

When these indications of the depreciation 
of the dollar are combined by the United 
States Bureau of Labor Statistics in the in- 
dex of the cost of living we have evidence 
that $100 in 1913 bought as much as $173 in 
1923. 

These figures may be accepted as a reason- 
able indication of the purchasing power of 
teachers’ salaries. If mo change had been 
made in the salaries paid city teachers between 
1913 and 1923 the depreciation in the dollar 
would have resulted in a reduction of 42 per 
cent in teachers’ salaries, because each dollar 
paid a teacher in 1923 was worth but 58c 
when compared with the 1913 dollar. 

The depreciation of the dollar forced school 
boards to increase expenditures for teachers’ 
salaries 73 per cent between 1913 and 1923 
in order to keep them on the pre-war level. 
Table 5 gives the facts in more detail. It 
shows that the dollar of 1923 was worth ap- 


CHART V 





INDEX FIGURE 











} ONE REASON WHY PUBLIC SCHOOLS COST MORE IN 19 































































































280 | : — oF en | eke 5 “7 
! } ' | | | 
260 }—— =INDEX COST OF LIVING TARE a — a rT 
=---=|NDEX OF WHOLESALE PRICE Pay! | | 
240 OF BUILDING MATERIALS / \ 
}-——— -nane= INDEX OF UNION SCALE OF # * — 
WAGES IN BUILDING TRADES Fs ‘ | | 
, 
220 —jf$—_—} 4+ — lcaspsianaticl 
/ 
/ \ 
200 aaa es a 
| y \ we | 
| \ | A 
\ e 
180 ae x oe | ee 2a 
| —— 
- oe an a> a << 
160 a Pa P/O : las 4 
4 
/ 
/ 
/ 
140 oS as oe 2 ea See 
/ 
/ 
/ 
120 y ae pict : aan 
rot eae 
100 (te tie AE A 
ie rae 
—_—-—— 
80 oe 
913 j1914 = j1015,sigIG ~=sjtI7_—sfigdig’ =f 1919_—sfig20 = 1921 ~=jise2e_jt1923 
[13] 














proximately 58c when compared in purchas- 
ing power with the 1913 dollar. Therefore 
a salary of $1000 in 1913 to have the same 
purchasing power in 1923 had to be increased 
73 per cent or to $1730. 


TABLE 5.—DEPRECIATION OF THE DOLLAR 
1913-1923 





Per cent 
Pur- increase on 
chasing 1913 salary 

wer to offset 
depreciation 

of dollar 























Index of cost of living figures are those of the U. 8. 
Department of Labor. 











- 


Unusual Outlays For School Plants Have 
Been Necessary Since The War 


A number of factors have combined to make 
unusually large expenditures for school build- 
ings and sites necessary during recent years. 
Expenditures for capital outlay—school build- 
ings and sites—were $83,605,705 in 1913 and 
and $333,216,449 in 1923. What were the 
factors that have combined to force such in- 
creases upon school boards? 


School Building a Postponed During the 
ar 


School boards-as well as other patriotic citi- 
zens postponed building operations during the 
stress of the war emergency. Comparatively 
few of the permanent school buildings that 
normally would have been provided between 
1915 and 1920 were erected. _ 

During all this period, however, the growth 
in school attendance was very rapid— 
nearly two times as fast as the growth in gen- 
eral population. As a result practically all 
school boards have faced a doubled construc- 
tion problem in recent years. They have had 


to provide for the current growth in school 


attendance as well as for the increased attend- 
ance of the war years. The building opera- 
tions that normally would have extended over 
the ten years from 1915 to 1925 are being 
completed in a much shorter period. 


Building Costs have Doubled Since 101 


At the present time school boards 
only providing for present school bu 
needs, but for those that would have be: 
several years ago had it not been for ¢! 
Unfortunately, however, all buildings n 
paid for at prices double those existing 
the war. Buildings that might hay 
erected a few years ago for $100,000 n 
close to $200,000. The United States B 
of Labor Statistics tells us that it required 
in 1923 to purchase the same amount of 
ing materials as $100 bought in 1913 
that the scale of wages paid in the buildi; 
trades increased so that it required $20 
the same amount of labor that $100 obt 
in 1913. ‘Table 6 gives the 
for the two principal items in the construct 
of school buildings. 


index fig 


TABLE 6.—INDICES OF INCREASE IN BUILD- 
ING COSTS 1913 TO 1923 





Wholesale prices of 
building materials 


Union scale of wage 
in building trade 








189 








Read Table 6 as follows: $100 in 1913 boug} 
the same amount of building material as $s 8! 
1923. In 1913, $100 bought the same amount of 
labor in the building trades as $207 bought in 1923 
These figures, except those for 1923 are from Building 


Permits in the Princi Cities of the United Stat: 
Bulletin No. 347, United States Department 
Labor, Table 4, page 7. The figures for 1923 wer 

i on special request from the Department 
Labor and are comparable. 











More Buildings and Higher Construction 
Costs Require Increased Expenditures 
School officials cannot be held responsi)! 

for the increases in school attendance, the 

postponement of building programs during the 

war, nor for the depreciation of the value o! 

the dollar when applied to the erection ot 

buildings. These factors are largely beyon 
their control. The rapid increases for capital 
outlay that have been forced upon practical 
all city school boards are the result of the ac 
tion of these influences rather than any desi! 

to extravagantly expand the physical plants 0 

city school systems. 


[14] 





Inc 
of the 
the co 


Th 
school 
outstr 
The | 
other 
school 
rapid, 
to inc 
more | 
we m: 
more 
pendit 
whole 

Thi 
schoo) 
dollar 
ing, it 
$100 
in 192 
buildi: 
Board 
for th 
as $1 

So 
ent pt 
decrea 
dollar 
chasin 


1 See ¢ 





3 
re not 
uilding 
Nn met 
€ war, 
lust be 
before 
been 
W cost 
Sureau 
1 $189 
build- 
3, and 
uilding 
7 for 
tained 
figures 
‘ction 








iction 
res 

nsible 
, the 
g the 
ue of 
yn of 
»yond 
apital 
ically 
le ac 
lesire 
its of 


Expenditures for school buildings greater 
than those required before the war will be re- 
quired so long as greater and greater numbers 
of children apply for places in the public school 
and so long as the cost per child of erecting 
school buildings continues at double what it 
was in 1913. 

The facts presented reveal the principal 
causes that lie back of increased school costs. 
These causes are almost wholly outside the 
control of school boards. 


Some Causes of Recent Increased School Costs 
1. Increased Attendance. 


School attendance increased three times as fast 


Increased school costs are the normal result 
of the action of several factors largely beyond 
the control of school boards and school execu- 
tives. 

The first of these is the rapid increase in 
school attendance. School attendance has far 
outstripped the growth in general population. 
The increase in high school attendance and 
other divisions of city school systems where 
school costs are highest has been even more 
rapid. So long as school attendance continues 
to increase in cities at a rate that is markedly 


more rapid than the growth of city population, - 


we may expect school expenditures to increase 
more rapidly than those strictly municipal ex- 
penditures which concern the population as a 
whole. 

The second factor that has made increased 
school costs necessary is the depreciation of the 
dollar. Considering the general cost of liv- 
ing, it required $173 in 1923 to purchase what 
$100 would buy in 1913. It required $189 
in 1923 to purchase the same amount of school 
building material as $100 bought in 1913. 
Boards of education in 1923 had to pay $207 
for the amount of school construction labor 
as $100 would have obtained in 1913. 

So long as the dollar continues at its pres- 
ent purchasing power school costs cannot be 
decreased. And there is no indication that the 
dollar is to regain any more of its pre-war pur- 
chasing power. In fact, the dollar according 





1 See other sections of this Bulletin for a more detailed discussion ofjthese factors. 
[15] 


Increased Costs Analyzed in a City 





as general population between 1913 and 1923. 
Attendance increased most rapidly in the high 


school where costs are greatest. 


2. Depreciation of Dollar. 


Between 1913 and 1923 the dollar depreciated so 
that it was worth but 58c in purchasing the ser- 
vices of teachers; but 53c in purchasing materials 
for school construction and but 48c when employ- 
ing labor for the construction of buildings. 


3. Postponement of Building Programs. 


The construction of buildings postponed during 
the war emergency period must now be provided 
for at present prices. 








to reliable government indices has lost during 
the last year in power to command all of those 
things that are important to school main- 
tenance. 

The third and least important factor in the 
increase in school costs is the extension of the 
service of the school. So long as society 
through legal enactment continues to require 
additional service of the school in its process of 
preparing each generation for life in a rapidly 
increasingly complex civilization school costs 
must continue to increase, 

School boards have no magic power whereby 
the depreciated dollar of 1924 may be re- 
stored to its 1913 purchasing power. They 
are helpless to close the door to the rapidly 
increasing numbers of children who apply for 
admission to the benefits of public school 
training. 

School boards are powerless to turn back 
the hands of civilization and to say that chil- 
dren are being trained for a life in a primitive 
society when they are in reality being trained 
for life in a civilization that in complexity far 
exceeds any that history chronicles, 

Increased school costs are and will continue 
to be the expected thing so long as these things 
are true. There is no alternative as the ac- 
tion of thousands of conscientious school 
boards and school executives during the past 
decade has universally proved. 






















































A Typical City Analyzed 

The actual effect of the factors described in 
increasing city school costs may be best studied 
by considering growth of school costs for a 
typical city. The figures given closely follow 
those for an actual city, which will be called 
City “A.” 

Table 9 gives the figures as to school costs 
and attendance growth in City “A” for the 
last ten years. 


Increased Attendance and School Costs 

While the general population of City “A” 
increased 42 per cent the number of children 
in attendance increased 82 per cent. But the 
increase in attendance was greatest in the 
junior and senior high school and in the spe- 
cial groups—all relatively expensive to main- 
tain. While school attendance as a whole in- 
creased 82 per cent, junior high school attend- 
ance increased 144 per cent and high school at- 
tendance increased 173 per cent or more than 
four times as fast as the general population. 

The total increase in attendance, therefore, 
is not a true measure of the increased burden 
placed upon the schools. Each additional 
junior high school child represented an in- 
creased burden of cost one and one-half times 
as great as each additional elementary school 
attendant. The cost of a year’s schooling in 
' high school is double that of one in elementary 
school. On the average the cost of educat- 
ing a child in one of the special groups is two 
and one-half times the cost in the regular 
elementary school class. The special groups 
are made up principally of those children who 
are seriously handicapped either mentally or 
physically—the over-age, the blind, the deaf, 
and the crippled. Transportation has to be 
furnished for some of these children. 

The yearly cost per pupil attending each of 
these school divisions are indicated in Chart 


VI. 


TABLE 7.—ATTENDANCE INCREASE IN 
“A”—1913 TO 1923 


CITY 





| Increase in | Ratio of | Increase in a 


attendance | cost per | temdance 1913 t 


School me ) 
1913 to 1923| pupil | 1923 evaluated 


division 


on basis of cost 





I 
Elementary.... . 
Junior high. . 

Senior high... . 
Special classes. . | 

















Table 7 shows that the increase in sc} 
attendance in City “A” between 1913 
1923 when the increase in school attenda: 
of each division of the school system is e 
uated as to cost is not 82 per cent but 113 pe: 
cent. On the basis of increased attendance 
therefore, school costs in City “A” should 
have increased 113 per cent between 1913 and 


1923. 


Depreciation of Dollar and School Costs 
1913 and 1923 the purchasing 


Between 
power of the dollar in commanding those 
services necessary to school maintenance de- 
preciated as shown in Table 8. 


TABLE 8.—INDEX NUMBERS ON PURCHAS- 
ING POWER OF DOLLAR 





Ability to 
purchase 
teachers 
services 
(Cost of 
living.) 


2 


100 
173 


Ability to Ability to 
purchase | purchase 
labor for miscellaneous 

constructing) commodities 


building | at wholesale 


Ability to 





a -_ 
100 
207 


I 


1913 
1923 

















Read table as follows: 

$100 in 1913 purchased as much as $173 purchased 
in 1923 according to the cost of living index, which is 
roughly indicative of the purchasing power of th: 
teacher’s salary. In 1913 $100 would buy as muc! 
building material as $187 in 1923. Similarly, rea 
other indices. These figures are those of the United 
States Department of Labor. 











TABLE 9.—ATTENDANCE AND SCHOOL COSTS IN CITY “A’”—1913 AND 1923 





Average daily attendance 


Cost of 





Elementary | Junior 


schools, 


schools, 
vir to Ix 


public 
schools 


Special 


groups 
from all 


Senior high 
schools, 


if to xu 


high Total | 
attend- | 


ance 





4 


5 6 7 





5,561 
13,614 


31,830 | $1, 
57 ,941 


1,801 
4,922 





8,053 


3,121 26,111 

















144.8 


173.3 82.0 




















[16] 














3 and 


ndance 


S$ eval- 
13 per 
dance, 
should 
(3 and 


s 
hasing 
those 


jase 
neous 











CHART VI 





WHERE COSTS ARE GREATEST, ATTEN- 
DANCE HAS INCREASED MOST RAPIDLY 


AVERAGE YEARLY COST PER PUPIL -CITY-A 
Elementary 
School ae 
Nigh School 
Senior 
High School i sae 


Special 
Gilseas 








| FIO | 


PER CENT INCREASE IN ATTENDANCE -CITY-A 


isis -~19253 
Elementary Gr 









School 

Junior 

High School 
Senior 
Migh School 
Special 

Crees 














[17] 


z ~ 
2 = 








Clearly the dollars expended by school or commodities as $100 procured in 191? 


boards in 1923 are not 1913 dollars. Theex-_ stated differently, the depreciation of ¢ 

penditure of a dollar in 1923 represents a chasing power of the dollar between 19 
much smaller draft against the Nation’s total 1923 justified an increase in school costs 
supply of human services and commodities in dollars of 73 per cent. 

than it did in 1913. Thus, we have two factors, both outs 


Using the conservative figure represented the control of the school board, that ; 


by the cost of living index City “A” had to necessary increases in school costs in Cit 
spend $173 in 1923 to obtain the same services as follows: 
CHART VII 


4” 





AN ANALYSIS OF THE INCREASE i 
EXPENDITURES ** PUBLIC EDUCATION 


IN CITY A,I9I3-1923 


Millions “Millions 
8 of dollars of dollars 


GB Expenditures for public 
education igi3 


- Ml Proportion of increase over 1913 ped 
chargeable to increased attendance. 


CJ Proportion of increase over 1913 $ 677,347,358 
chargeable to other factors. 
E53 Proportion of increase over 1013 


chargeable to depreciation 
of the dollar. 














a 






























































$2,415,258,61 



































Increase over JOjS < 
$4,847,824.00 


























$ §,755,238.04 















































$1553,30 $1553308.00 






































" h 
in Ta 
than t 
Thi 
real g 
own ¢ 
year f 
increa 
1913 
enable 
efficiet 
and tl 
12 pei 
in Ta 
\ 
All 
placed 
side 0 
ance h 


F increa: 








. Or 


€ pur- 
3 and 
Stated 


ide of 
made 


ad ag 








Factor No. 1—Increased attendance......113% 
Factor No, 2—Loss in value of dollar.. 73% 

These percentages may be applied to the 
figures on school costs given in Table 9. 
School expenditures were $1,553,308 in 1913. 
This figure increased by 113 per cent ($1,- 
755,238.04) becomes $3,308,546.04. This 
takes care of factor number one. 

Each of the dollars of this sum, however, 
had depreciated in value so that an increase of 
73 per cent is necessary to restore its 1913 
purchasing power. The sum of $3,308,546.04, 
increased by 73 per cent ($2,415,238.61) be- 
comes $5,723,784.65 and factor number two 
is properly evaluated. 

The actual school costs of City “A” as given 
in Table 9, $6,401,132, is 12 per cent greater 
than this sum. 

This 12 per cent increase represents the 
real gain in the school’s ability to improve its 
own efficiency in City “A” during this ten- 
year period. All but 12 of the 312 per cent 
increase in City “A’s” school costs between 
1913 and 1923 are fictitious in so far as they 
enabled the School Board to provide a more 
eficient school system. Increased attendance 
and the depreciated dollar swallowed all but 
12 per cent of the 312 per cent increase given 


in Table 9. 


Was School Efficiency Increased? 
All of the increased burdens which had been 
placed upon the schools during this time, out- 
side of those represented by increased attend- 


ance had to be financed out of this 12 per cent 


increase—or an increase of approximately 1 





per cent each year. Was there any evidence 
that the school board of City “A” had used its 
money well? What progress had been made 
in providing better schools? Five signs of 
progress in the school system of City “A,” 
which are typical of many city school systems 
are listed below: 


1. The schools greatly increased their holding power. 
In 1913 but 23 per cent of the total school enrollment 
was above the sixth grade. In 1923 33 per cent of the 
enrollment was above the sixth grade. A moving 
picture show that draws and holds a large attendance is 
a success, no matter what the price of admission. Any 
institution that draws and holds a large audience is 
considered asuccess. Does this also apply to the public 
school? 

2. The average score of the school buildings of City 
“A” on the Strayer-Engelhardt score card in 1913 was 
692, meaning that many buildings were unsafe and 
unsanitary. In 1923 the average score was 803— 
substantial progress toward the desirable score of 
between 900 and 1000. This was accomplished through 
the drafting and carrying out of a carefully planned 
school building program. Is the safety and health of 
City “A’s” children worth anything? 

3. The salaries of teachers were below the average 
of cities of comparable size in 1913. They were slightly 
above the average in 1923. Is it worth anything to 
City “A” to have its fair share of the Nation’s best 
teachers? 

4. There was an increase of 11 per cent in the play 
space per child on the school grounds between 1913 and 
1923. These grounds are now open, under supervision, 
until sundown. Is it worth anything to City “A” to 
have adequate play space provided for its children? 

5. Special classes were organized for 2000 crippled, 
blind, deaf, or over-age children. Is it good manage- 
ment to relieve the regular classes of the burden of 
instructing these handicapped children? Is it a good 
investment to make these children self-supporting 
good citizens, rather than allowing them to become 
community charges? 





must also be generally apparent. 


a larger proportion of pupils than ever before. 


going to college. 





[* ALL FAIRNESS to the public schools and the officers in charge of them, some sort of 
explanation should accompany the statistics on the rising cost of education which are being 
given to the public from time to time by the Department of Commerce in Washington. 

That American cities are appropriating larger and larger amounts for educational purposes 
is only too evident. That they can hardly avoid appropriating still larger amounts in the future 
Enrollment is mounting by leaps and bounds and much faster 
than the population; the higher caliber of teaching now demanded cannot be secured without a 
proportionate advance in salaries; the price of textbooks and other material equipment is the 
highest in history, and the constant call for new courses in the curriculum and a strengthening 
of the old cannot be answered affirmatively without the expenditure of more and more money. 
In fact, there are reasons almost without number for the higher cost of public education. 

But there is one factor entering into the situation which receives almost no public attention 
in spite of the important part it plays in making school systems much more expensive. That 
factor is the marked change that has lately been taking place in the character of the school 
enrollment in practically every city and town in the country. The high schools are now receiving 
Hundreds of thousands of boys and girls who, a 
few years ago, would have considered their training complete when they had been graduated 
from the eighth grade are today moving naturally into the high school and thousands of them are 
This popularization of higher learning, this constant lifting of the age limit for 
leaving school and going to work, is a sure sign of national progress, but it cannot be had without 
cost.—The Christian Science Monitor, Boston, Thursday, December 20, 1923, page 26. 








[19] 











ne 


se 


Sale 2s tina 


dae 





Fcats About Teachers’ Salaries 


Some Cities Have Granted Dollar, 
But Not Real Salary Increases 


The fact that teachers’ annual salaries, 
stated in dollars, have increased in practically 
all cities does not mean that there has been a 
real increase in teachers’ salaries in all cities. 
In some cities, salary increases have been 
granted so that the ability of the school officials 
to command the services of competent teachers 
would be strengthened. The depreciation of 
the dollar, however, has more than offset the 
increases granted. This is the case in City 
“X” for which facts are given in Table 10. 

In 1913 City “X” was paying salaries well 
above the average for cities of its class—those 
over 100,000 in population. Its board of edu- 
cation could readily enforce rules that called 
for the employment of none but trained teach- 
ers with high efficiency ratings. This city 


TABLE 10.—PURCHASING POWER OF 
MENTARY TEACHERS’ SALARIES IN CITY 





} Purchasing Ind 

Index of | 
| costof | 
living | 


Average 
salary in 
city “xX” | 


average power « 
salary in salary i 





3 





1923 


100 
103 
105 
118 
142 
174 
199 
,703 200 
, 809 174 
,848 170 
,860 173 


yy 


De tt et et et 











Table 10 shows that it took $173 in 1923 t 
chase what $100 bought in 1913 (column 3 
fore, the $1860 salary of 1923 has a purcl 
power of $1075 (column 4) on the 1913 basis 
this $1075 is 94.0 per cent (column 5) of $114 
average salary of 1913 (column 2), the purc! 
power of a teacher’s salary in this city in 1923 was 
per cent of what it was in 1913. This was tru 
spite of the fact that during the ten-year period fr 
1913 to 1923 the average salary had been incre 
from $1143 to $1860. Indices of the cost of living 
those of the U. 8S. Department of Labor. 


KI 


power of purchasing 


city “X”’ city “X” 


/E- 


n 











CHART VIII! 
1 This Chart is based upon figures of Table 10. 





19900 Dollars 





18OO 














1700 








-— Average Salary 
i 





Purchasing Power of Salary 











| 


Z 





VARIATION TEACHERS’ AVERAGE SALARY. ITS PURCHASING POWER: CITY- 


the la 
group 
In 1° 


teach 


Figu 


“4 


























Washi 















































F ELE. 
ITY “Xn 


ee 


idex of 
rchasing 
ower of 
lary in 
he 


pur- 
ere- 
sing 
ince 
the 
sing 
s 94 
e in 
rom 
sed 
are 














found it easy to obtain for the instruction of 
its children more than its proportionate share 
of the Nation’s superior teachers. 

During the last decade what appear to be 
substantial increases were granted teachers in 
City “X.” But the increase in the cost of liv- 
ing has been such that the salaries paid now 
in this city have but 94 per cent of the pur- 
chasing power that they had in 1913. The 
average salary of $1143 in 1913 actually 
bought more than the average salary of $1860 
in 1923. 

SALARIES PAID ELEMENTARY TEACHERS! 

















| 
Year All Cities Over City “xX” 
} 100,000 | 
J Sas ere 

Sa $807 $1143 

eer 1876 _1860 

‘Per Cent Increase. . 132 63 
| 








Before the war City “X”’ paid salaries well 
above the average of cities in its class. In 
1923 it was paying salaries below the aver- 
age of cities in its class. ‘Teachers’ salaries 
in City “X” in spite of substantial dollar in- 
creases have lost in purchasing power and the 
city has lost in its ability to command capable 
teachers in competition with other cities. 

Some Cities Have Granted Real as Well as Dollar 
Increases 

Table 11 pictures teachers’ salaries during 
the last decade in City “Y”’ which falls in the 
group from 10,000 to 30,000 in population. 
In 1913 this city was paying its elementary 
teachers $595. This was approximately the 





same as the general average annual salary— 
$597—paid elementary teachers in cities of 


this class. 

During the last ten-year period this city 
granted its teachers not only dollar, but also 
real increases. The average elementary sal- 
ary in this city has a purchasing power of 127 
per cent of the average pre-war salary or an 
increase of 27 per cent in purchasing power. 


TABLE 11.—PURCHASING POWER OF ELE- 
M ENTARY TEACHERS’ SALARIES IN CITY “Y” 








Purchasing Index of 
Y Average | Index of power of | purchasing 
ear | salary in | cost of | average power of 
city “Y living salary salary in 
fe | (Re ea! eee city “Y” 
I 2 3 4 5 
1913 $595 100 $595 | 100.0 
1914 | 601 | 103 | 584 98.2 
1915 | 605 | 105 | 576 96.8 
1916 | 673 | 118 | 570 95.8 
1917 | 782 | 142 | 551 92.6 
1918 | 71 | 174 «| 455 76.5 
1919 | 982 | 199 | 493 82.9 
1920 1,015 200 08 85.4 
1921 1,253 174 720 121.0 
1922 1,293 | 170 | 761 27.9 
1923 1,310 i73 757 7.2 





Table 11 shows that it took $173 in 1923 to pur- 
chase what $100 bought in 1913. Therefore, the 
$1310 salary of 1923 (column 2) had a purchasing 
power of $757 (column 4) on the 1913 basis. Since 
this $757 is 127 per cent (column 5) of $595, the 
average salary in 1913 (column 2), the purchasing 
power of teachers’ salaries in this city in 1923 was 
27 per cent higher than in 1913. This is true in 
spite of the fact that during the ten-year period from 
1913 to 1923 the average salary had been consider- 
ably more than doubled when stated in dollars. Indices 
of the cost of living are those of the U. S. Department 
of Labor. . 











City “Y” has also improved its position 
among cities of its class. The average ele- 
mentary salary in this city was $1310 in 1923 


iFigures in ‘column 2 from Teachers’ Salares and Salary Trends in 1923.—N.E. A. 
TABLE 12.—PURCHASING POWER OF THE DOLLAR IN CITIES—1013 TO 1923 


























Sum required to purchase in December 1923 what $100 bought in 1914 when purchasing: 
Cit ss e ic ee tod 
, Fuel and Furniture and | Miscellaneous 
Food Clothing Housing Light furnishings articies | Total 
I 2 3 4 a 5 6 s&s = - — 
Baltimore, Md......... $151 $182 $172 $194 $230 $205 } $175 
ee 149 193 147 197 248 193 169 
Botteio, H. Y.......... 152 184 172 220 228 203 179 
i S ae 153 176 195 159 233 188 174 
Cleve pM... ..55- 144 180 179 247 229 213 180 
Detroit, Mich.......... 148 185 208 185 205 228 185 
Houston, Texas........ 146 203 136 156 248 193 171 
Jacksonville, Fla... ... . 140 205 133 175 239 197 172 
Calif...... 142 183 201 134 252 204 179 
Mobile, Ala........... 145 155 143 198 215 191 163 
New York, N. Y...... 152 203 162 194 232 214 177 
N V: 141 181 167 197 204 204 172 
145 188 167 202 212 212 175 
152 177 132 200 230 189 167 
135 162 143 167 209 180 158 
142 194 136 149 217 181 162 
118 181 148 164 233 477 156 
136 178 163 159 244 197 169 
152 181 134 146 229 175 163 




















These figures from Changes In Cost of Living, January 24, 1924, United States Department of Labor. 








[21] 











compared with $1289 paid in cities of 10,000 
to 30,000 in 1923. City “Y” has not only 
improved its ability to compete with industry 
and other professions for the services of cap- 
able people, but has also placed itself in a posi- 
tion where it has a slight advantage over other 
cities of its class in bidding for the services of 
superior teachers. 


Dollar has Depreciated in Value in all Cities 
Table 12 shows that the loss of the dol- 


lar in purchasing power has been ge: 


all sections of the Union. 


has been less than in others. 
where the loss was least, however, th: 
of 1923 was worth but 64c when co: 
with that of 1913. 


In some 


In Sa 


Salaries Paid City Teachers 


Table 13 shows salaries paid teacl 
principals in cities over 100,000 in po, 


TABLE 13.—MEDIAN SALARIES PAID TEACHERS, 1922-23 
59 Cities over 100,000 in Population 





Ele- 
mentary 


Special 
class 


School 
nurses | e 


Non- 


super- 


vising 

lemen- 
tary 
prin- 








I 
New York City, N. Y...... 


» Ii 
Philadelphisy P 


Super- | 
vising 
elemen- 
tary 
princi- | 
pals 


$4653 
5000* 


3507 





Junior 
high 


| school 


princi- 


2900 
4650 
3500 


3875 
3800 





















































1eral jn 
Cities jt 
tvannah 


2 


> dollar 
mpared 


Ts and 
ilation, 


—— 


Senior 
high 
School 
Princi- 
Pals 


Il 


$5000* 
5000* 
5000* 
5000* 
4600 
5000* 
4075 
5000* 
3520 
4500 
3700 
4850 
3275 
5000* 
4466 
3075 
4300 
4650 
3960 
4400 


TABLE 14.—MEDIAN SALARIES PAID TEACHERS, 1922-23 


96 Cities 30,000 to 100,000 in Population 






















































































| Non- | Super- e = 
Kinder- Ele- | Junior | Senior | Special super- | vising Junior | Senior 
cit garten |mentary| high high class | School | vising |elemen-| high | high 
y | teach- | teach- | school | school | teach- | nurses |elemen-| tary school | school 
ers ers | teach- | teach- ers tary princi- | Prinei- | princi- 
| ers ers prin- pals | pals pals 
“ae | cipals 
I 2 3 = 3 5 6 7 8 9 10 rl 
—'— ot aT ae $1433 | $1635 | $1865 | $1442 |........ $1541 | $2625 | $2750 | $3500 
IN 6 o'vcc0 cceee $1500 1486 1667 1928 1818 i 2275 3250 | 3300 
Tacoma, Wash............ 1825 oe Pisano. 2134 1750 1516 2033 2500 | | 4100 
a SS 1550 1560 1962 2056 1788 ie ee 2775 | 4500 
Erie, Pa ae + ob 60 bds « 1350 1485 1661 1860 1600 1450 1583 2150 | 2650 | 3400 
Somerville, Mass.......... 1250 1542 1542 1729 1550 ee Eee aan 3043 3150 | 4100 
Waterbury, Conn.......... 1688 Bee Vewetuss 2178 1788 1350 2583 3900 | 3850 
DE MEG NG Easy scccess 1328 1308 1580 1650 1532 1533 1650 1867 3300 4100 
Schenectady, N. Y 1588 SON Mosoee 38 1850 1600 A Widedes:; 2600 |.. | 3500 
Canton, Ohio............. 1500 1633 1819 2133 1750 1350 1850 2336 2950 | 4500 
Fort Wayne, Ind... 1708 _.. a Sees 2274 1800 1550 2167 2434 a | 3700 
Savannah, Ga..... SF eS 760 964 1720 PE ees Bee 2925 3000 3300 
Manchester, N. H..........| 1162 1328 1550 1627 1200 1150 1550 1970 2750 4500 
El Paso, Texas............ 1033 1246 1450 ee 164 tena ko 950 1750 2088 2850 9000 * 
Bayonne, N. Rs b 6.0 -6600.8 1670 1753 Sata ee 2517 2134 ee ae 4020 ae 9000 * 
ntown, Pa.. Eee, ee ae 1322 1617 1856 1550 1217 1860 =i 1950 3700 
San | re 1700 1823 1976 a Se 1450 2040 2780 3500 4100 
Wilkes-Barre, Pa.. 1262 Pee 1838 | 1400 1158 1863 2650 ee a 4500 
Wichita, Kans........... 1300 1653 1727 1954 1650 1275 2270 ..-| 2683 4500 
Zz re 1700 >, Bete 2018 1750 1750 2450 3500 : 9000 * 
South Bend, Ind. RE pee 1608 1549 1706 2153 Bee Si ainkak ua 3050 2350 3050 4300 
Portland, Maine 1330 aS Pe 1757 | RS Sete Be | 3500 
Char Sy oo) Sere 1407 1350 EB are | a FN eee 
Binghamton, aa 1475 os i rer 1734 1600 Sh rear 2391 aS 4300 
ee 1330 1625 ED ES ae Pere 3170 3700 3700 
Ec ccnsissccasieweeses. 1404 1622 1835 1450 1250 1528 1450 3043 4100 
Terre Haute, Ind 2% 1504 1687 1612 1400 1725 1944 2250 2650 
Geeectecccccesces SOND | ABLE [onesies 1823 1275 aaa 2008 ede 4300 
sent eeenee 1544 1843 950 1050 |........| 2475 3300 3700 
Pemewcescncce, SOO | ZFGR To cccccce 2145 1900 1360 |..4.....| 2075 beens ic 4500 
CEPRRAC esr oeledeccocch BOO Is cedeeer 1770 1462 eo weals os 1975 2550 ee 3300 
seeeeeeeene 1455 1957 1425 oo 1867 2175 2650 3900 
Sietescecess COW | GOO fer eves 1607 Sos eee 1350 1475 1913 ak oe anda 3700 
DE itvatkwesBeveesccel AMEE fodsaicas 1712 1438 c i SS S| a 3700 
1949 2180 1925 1400 2050 2150 3300 4100 
1911 2011 1817 1250 1850 2250 3050 4900 
wee eeeeeseese 1655 1937 1850 1525 2325 2369 2650 4100 
Wee cere nesses 1817 2121 1984 eee Oo) ee 3010 3450 4300 
Tree 1732 1650 1250 1619 2275 Stnesess) SOOO 
bewesescccccs 1559 1817 BOO biciscnest Bee Pre / rae 
1135 1545 1150 1850 1250 1737 1950 3050 
Sui «wey 1703 2066 1600 3GRB ........) sees 3450 4500 
Owes 6 «0 2058 2019 se 2484 Wr Se 2750 
SE ET 2237 2239 1950 1850 2350 2717 3050 4500 
2034 2517 1657 1300 2150 2880 3300 4300 
jiwevads 1384 1525 1125 j........| 2050 Pieevacel. ae 
a wae 1677 | Re ie gal eet 4100 
sing die és | 1758 1775 1050 1642 SE eee a 
okaie tte 1683 TET ee ee Be hivwes 3200 
1278 SE ete) ee Bape 1700 | 2450 | 3150 
Kee aie 2119 1550 Seow at corer 4300 
2202 . 2233 : ee ee NE, Boren s's:< 4900 
1600 1933 1650 1075 es .| 2425 3500 
aah a dae 1730 1550 1467 1700 750 Jets ecees 4100 
1605 1817 1488 1275 1750 2225 1925 4100 
dee 'o VEN 6 1580 SPS PRU SES ees 6 lh eae 
eeaeh ea 2064 1800 |........| 2300 20638 |........1| 3800 
2119 2240 1875 a SPS 2 Oe BE keen ae 3900 
1834 2100 Be Nibusina eek tus saad. 3640 3700 4400 
2117 2431 2150 1666 2166 2750 3250 45 
1464 1792 1700 je 2320 3050 3300 
aitn<e 1731 1525 1350 Paes 
1641 1738 1538 1250 1850 1950 3125 3150 
2280 2150 Fe, Ae 3850 3700 4400 
paerin ashes 1628 Tee FS Ee | |UD ene 
Meebo mes 2330 2150 BED Bwepostscct Gee f.c.ccee.) ) ee 
Totter iy a eee ae 2175 | RD Pe Se ee 
1777 2015 1650 1450 2033 | 2500 |........ 4300 
while Mie & 2288 2000 1550 2850 3050 |........| 43800 
1348 ae So. dna ne 1150 1550 2025 2225 3900 
4:5 ate ates 1940 1650 1267 2075 ae 
1610 1754 1575 1650 1680 2525 3150 4100 
jivanone UU ae Ree lO Peer 
5 eee é 2112 1850 1850 A SE a 
1561 1933 1400 ee (Si .aedois o 1742 2550 3500 
1740 1866 1775 1850 1800 2150 2150 4900 
Note—* Median falls in $5000 and over group. 
[23] 














TABLE 14.—MEDIAN SALARIES PAID TEACHERS, 1922-23 (Continued 





I 2 


5 5 





1350 
1050 
1384 
1200 
1475 


Waterloo, Iowa............ 
Chicopee, Mass 
Battle Creek, Mich......... 
uincy, 
. Chicago, Ind 
Newport News, Va........./.. 


nt Ind 
Rock Island, Ill............}.... 
Pontiac, Mich 





ocent posers += 
Muskogee, Okla. 


1750 


1650 
1350 
1450 
1800 
1650 
1100 
1250 
1250 
1650 
1350 
1650 


2600 


1550 
1050 








AS eee ee | $1466 
Cities 30,000 to 100,000. ... 











$1655 $1389 $1820 $3020 








The figures given are medians which mean 
that as many teachers or principals of each 
city are receiving a higher salary than the 
figure given as are receiving a lower salary. 
A median salary is practically the same as an 
average salary. 

Table 14 gives similar data for cities from 
30,000 to 100,000 in population. The de- 
tailed distributions of salaries from which the 
medians of Tables 13 and 14 were calcu- 
lated may be obtained from the National Edu- 
cation Association Headquarters. 

Table 15 is given as an indication of the 
salaries being paid in smaller cities. Lack of 
space prevented the reproduction of the tables 
giving by individual cities the medians paid 
teachers in cities of these populations. 

Using the accompanying tables a city may 
compare the salaries paid its teachers with 
those paid in similar sized cities or the ability 
of that city to compete with other cities for its 
share of superior teachers, 





1 The cost of typing each set of tables is $5.00. Each set of 
30,000 to 100,000 may be purchased at that price. 


In some cases, due to its location, a sn 
city will find it necessary to compete wit! 
large city in which relatively high salaries 
paid. ‘These tables, therefore, cannot be 


rectly applied to all situations. 


Are Present Salaries Adequate? 
Teachers paid salaries 
render a public service. The 
should be those that will guarantee 
quality of service to the Nation’s children 
To guarantee such service salaries must 
paid that will attract an adequate suppl; 
young men and women of vision and | 
and that will hold them in the teaching p: 
fession. 

The salaries paid before the war were in- 
adequate to accomplish these purposes. P: 
ent salaries have little more purchasing power 
than those paid before the war. Over half of 
the Nation’s classrooms are still taught by in- 
adequately trained teachers. Teacher t: 
ing institutions are still enrolling too small a 


are because 
salaries 


} 


a hig 


ten tables, one for cities over 100,000 and the other for cities 


TABLE 15.—MEDIAN SALARIES PAID CITY TEACHERS AND PRINCIPALS IN 1922-23 
Cities Under 30,000 





Cities 


to 30,000 in 
population 


Cities 2,500 
to 5,000 in 
population 


Cities 5,000 
to 10,000 in 
population 


10,000 





| 
| All cities 
| 
| 


3 4 








$1193 
1105 
1108 
1271 


$1264 
1200 
1204 
1370 
1567 
1463 
1425 
1460 
1880 
1890 
2498 

















ing kindergarten and elemen teachers are not reproduced in this report, but 
925 Research Bulletin of the National Bd inti : 


ucation Association, nage 91 and following. 





[ 


24] 








DOWET, 


es- 


n- 











——" 


3900 

1100 
3700 
3300 
3700 
3300 


2850 
4900 
3050 
3300 
3150 
3150 
3500 
3700 
4100 
3900 
3300 
3700 


4100 


$3794 





— 
_ small 
with a 
ies are 


be di- 


) 


they 
3 paid 
i high 
en, 

ust be 
ply of 
ower, 
g pro- 


re in- 
Pres- 
power 
alf of 
by in- 
train- 
nall a 


ies from 


3 











ut 








number of recruits to supply all the Nation’s 
classrooms with trained and competent teach- 


ers. 


Teachers Paid Salaries Lower than Those Paid in 
Comparable Lines of Work 

Teachers today are being paid lower salaries 
than those recognized as necessary to secure 
capable people of equal training in compar- 
able lines of work. 

This fact is clearly brought out by the re- 
cent level of compensation fixed by the Fed- 
eral Government for its employees. The com- 
pensation of Federal employees is generally 
recognized as being low for the types of serv- 
ices performed. ‘Teachers’ salaries at the 
present time, however, are considerably lower 
than those fixed for similar work by Con- 
gress in the recently enacted classification 
law.* 

This act describes one class of Federal em- 
ployees as to training and duties: 

Service, the duties of which requires professional 
training of any degree inferior to that represented by 
graduation from a college or university. 

Service, the duties of which are to perform, under 
general supervision, subordinate but responsible work 
of a professional character, requiring a working know]- 
edge of the principles of the profession and the exercise 
of independent judgment. 

These paragraphs describe the training and 
qualifications of the better paid elementary 
teachers today—those in cities over 100,000 
in population. The scale of compensation 
for this type of Federal employee however is 
much higher than that paid elementary teach- 
ers as the following table shows: 


SALARIES OF FEDERAL EMPLOYEES AND 
ELEMENTARY TEACHERS—OF SIMILAR 
—— AND PERFORMING SIMILAR 




















Government EI tary teachers 
Years employees in cities over 
100,000 
Z 2 3 
oT eae $2100 $1200 
2nd year........ 2200 1300 
3) Sa 2300 1400 
4th year 2400 1500 
Sth year......... 25 1600 
year. 2600 1700 
ae 700 1800 
Sth year......... 2700 1900 





40 and 41. 





No. 516—67th Congress. 


_ The figures in Column 2 are from “An Act to Pro- 
vide for the classification of civilian positions within the 
District of Columbia and in the field service. Public— 
] H. R. 8928. The figures 
in Column 3 are based on data in Teachers’ Salaries 
and Salary Trends in 1923. See especially Tables 











This table shows that even the underpaid 
Federal employee who has training equal to 
and performs a similar service to that of the 
teacher is compensated at a considerably higher 
scale than are teachers. 

The training and service of another group 
of Federal employees is described as follows: 


Service which requires professional training equiva- 
lent to that represented by graduation from a college 
or university. 

Service, the duties of which are to perform under 
general supervision, but with considerable latitude for 
the exercise of independent judgment, responsible work 
requiring extended professional training and con- 
siderable previous experience. 


These paragraphs accurately describe the 
work of a high school teacher in the average 
large city. The scale of compensation paid 
this class of government employees is consid- 
erably greater than that now being paid high 
school teachers in the largest cities, 


SALARIES OF FEDERAL EMPLOYEES AND 
HIGH SCHOOL TEACHERS OF SIMILAR 
TRAINING AND PERFORMING SIMILAR 
WORK 




















Government High school teachers 
Years employee in cities over 
100,000 
I 2 | ; 
lob YOOE........ $3000 $1600 
2nd year. A 3100 1700 
are 3200 1800 
4th year..... ; 3300 1900 
Sth year....... 3400 2000 
6th year..... 3500 2100 
7th year..... ae 3600 2200 
Sth year......... 3600 2300 
Oth year....... 3600 2400 
This table based on the same sources as the pre- 
ceding one. 











Is the Cost of Living Decreasing? 

If the cost of living were decreasing at 
present, teachers’ salaries would be automatic- 
ally increased as they were automatically de- 
creased during the war period. 

Present indications are that the cost of liv- 
ing has struck a level and, if anything, that the 
next few years will show an increase. 

Salaries to have greater power to attract 
and retain capable people during the next few 
years must be increased. A rise in the value 
of the dollar cannot be expected from present 
indications. 


*See “An Act To Provide For the Classification of Civilian Employees,” H. R. 8928. 
[25] 


pc 


Saree SAO 











EE A tie is 


= 
fae 


ee 


oe 


aS 





The figures following are those of the Fed- 
eral Department of Labor: 


TREND IN COST OF LIVING 





Index of cost 


Purchasing power 
of living of dollar 





R 


$1.00 
.97 1/10 








‘50 1/4 
‘50 
57 1/2 


.58 4/5 
173 57 4/5 











Indices of the cost of living are those of the U. S. 
Department of Labor. 











The Trend In Teachers’ Salaries; 


Cities throughout the United States at the 
present time generally are either maintaining 
or increasing their salary schedules. Thhis fact 
is clearly revealed in Table 16. The city 
that is paying lower salaries in 1923-24 than 
in 1922-23 is the exception. ‘This table shows 
that most cities are maintaining their sched- 
ules. Of those which changed their sched- 
ules at the beginning of 1923-24, 11 cities in- 
creased their schedules for every one that de- 
creased its schedule. (Columns 4 and 5.) 


The Present Situation 


The present situation in teachers’ salaries 


may be summarized as follows: 


, 


2. 


Salaries paid before the war and those paid 
now are too low to attract and hold an 
quate supply of competent teachers. 

The increases in salaries granted teachers 
during the war little more than offset the 
depreciation in value of the dollar. [py 
some cities even this was not accomplished, 
Teachers at the present time are being 
paid salaries considerably lower than those 
paid workers in other lines where a simi! 
training and character of service are re 
quired. 

The cost of living at present is not decreas- 
ing, it showed a tendency to increase during 
1923. Teachers’ salaries will not increase 
in purchasing power due to an increase in 
the value of the dollar if the present tend- 
ency continues. 

Most cities are either maintaining or in- 
creasing their salary schedules. The cit; 
that decreased its schedule for 1923-24 is 
the great exception. 

Increases over and above those necessary t 
offset the depreciation of the dollar must 
be granted if an adequate supply of capable 
young people are to be influenced to pre- 
pare for teaching and if the most capable 
teachers are to be retained in the profession. 
(See Recent Studies on Teachers’ Salaries, 
p. 32 of this Builetin.) 


TABLE 16.—CHANGES IN SALARY SCHEDULE AT BEGINNING OF 1923-24 





Same salary 
schedule in 


City population groups effect 


} 

Same salary 

schedule in 
effect in 
1924-25 


Regular annual 


increments Salary schedule 


in 1924-25 
1923-24 





Yes 


Yes No No || Higher | Lower 





2 


6 7 


9 10 





Cities 
39 


Cities 30,000 to 100,000 


in population......... 
Cities 10,000 to 30,000 
population............ 


Cities 5,000 to 10,000 in 
ulation 


| 
granted in | 
| 


38 0 





50 9 | 12 |} 10 


| 



































fe 6 || 57 | 
| | | 








, that the same schedule would be in effect in 1924-25, and 6 
One did not report on this point. 
to be adopted and 1 expects a reduction. 
the table resulted from a summary of the reports on page four of the inquiry, see page 63. 


, and one 


Of the 6 expecting a change, 








[26] 





pOoLicy 
} 


scnoo 


reflect 


: —the 


tivl ty 
Wisdo: 


Pra 
Unite 
boards 
maint: 
usuall 
to the 

Th 
cation 
cipal 
create 
out O 


» tenant 


Th 
been : 
recog! 
the w 
of con 
work 
tially 
Such 
force 
cessfu 


| board 


The | 


tion oO 


tirely 
The 1 
tions 
separa 


The Ik 


Ne 
tion 
schoo! 
that 
cost | 
upon 





salaries 


se paid 
an ade- 


teachers 
set the 
ar. In 
plished, 
» being 
n those 
similar 
are re- 


lecreas- 
during 
ncrease 
ease in 
t tend- 


or in- 
le city 


3-24 is 


ary to 
must 
apable 
O pre- 
apable 
ession. 
laries, 


edule 











Who Should Control City School Expenditures? 


Final Authority Rests With The People 


The people should be the final authority in 
all matters of school control exercised by a 
city school district. The general educational 
policy, the amount of money that is spent for 
schools, and the way it is spent, should be a 
reflection of the desires of the voting citizenry 
—the final authority in all governmental ac- 
tivity in America. 


Wisdom of Creating Separate School Boards Gen- 
erally Recognized 

Practically all city school districts in the 
United States have school committees or 
boards of education that act for the people in 
maintaining public schools. These boards are 
usually elected by and are directly responsible 
to the people. 

These school committees or boards of edu- 
cation are separate and distinct from the muni- 
cipal governmental machinery. They were 
created for a special purpose—the carrying 
out of the will of the people in the main- 
tenance of public schools, 

The fact that boards of education have 
been set up as separate governing bodies is a 
recognition of the desirability of separating 
the work of maintaining the schools from that 
of conducting the municipal government. The 
work of the board of education differs essen- 
tially from that of the municipal government. 


Such functions as the control of the police’ 


force and the fire department cannot be suc- 
cessfully combined with the work which 
boards of education were created to perform. 
The paving of a street, the proper organiza- 
tion of the police or fire department is an en- 
tirely different job from educating a child. 
The responsibility for such diverse public func- 
tions should be clearly divided and wholly 
separate. 


The Importance and Cost of the Schools Justify a 
Separate Board 

Nearly half the money raised by city taxa- 
tion is expended for the maintenance of 
schools. Nothing is more vital to a city than 
that its children be properly taught. The 
cost of the schools and their vital bearing 
upon the stability and future progress of a 


city justify their claiming the special atten- 
tion of the citizens of a city. When the 
voters of a city consider their schools they 
should have no difficulty in determining who 
is responsible for their conduct. With the 
school board, and with the school board alone, 
should be lodged the responsibility for the 
maintenance of public schools. 


Responsibility Unconfused When Board is Fiscally 
Independent 


It is generally recognized that the school 
board should control the educational policies 
of the city. Such control is exercised in cities 
which have boards that are fiscally independ- 
ent. Such cities constitute a majority of all 
cities. Fiscally independent boards have com- 
plete control of local school finances subject 
only to state and local regulations and the will 
of the people. They fix the amount of the 
local tax and determine how school money is 
to be spent. 


Responsibility is Confused When School BoardJis 
Financially Dependent 

In some cities municipal officials are able, 
because of their control of school finances, to 
interfere with the conduct of the schools by 
the board of education. Fiscally dependent 
school boards are subservient to the municipal 
government in matters of school finance. The 
amount of money to be spent for school main- 
tenance is determined by the city council or 
other municipal officials. 


Dependent School Boards Function Less Efficiently 


There is general agreement by authorities 
in school administration that school boards 
that are dependent upon municipal officials are 
less efficient than those that are completely in- 
dependent. When the responsibility for the 
control of the school is divided, as it is under 
the plan that makes the school boards finan- 
cially dependent upon municipal or other 
local officials, political interference too often 
comes. 

Municipal officials are anxious to perpetuate 
themselves in power. The public schools of- 
fer a tempting opportunity to build up poli- 
tical patronage when the appointment of 
teachers and principals can be dictated. Poli- 


[27] 




















tical strength may be gained if the awarding of 
contracts for school buildings can be in- 
fluenced. An opportunity for such political 
interference in the schools comes regularly 
each year, when under the dependent type of 
school board organization, the school budget 
is fixed by municipal officials. 

This opportunity may be effectively used 
either to cripple the educational program of 
the school board or to gain the assent of the 
school board to proposals offered by municipal 
officials designed to further their political in- 
terests. When lowered school efficiency re- 
sults, recriminations begin. The mayor of 
the city and other local officials hold the school 
board responsible. The school board blames 
the municipal officials. The whole issue be- 
comes confused. It is often difficult for a 
citizen to fix the blame in his own mind. But 
the real sufferers in the whole situation are 
the children. 

There is no reason why a governmental or- 
ganization that makes such conditions possible 
should be continued. School boards have 
been set up by the people for the specific pur- 
pose of running the schools. They should be 
given full power to exercise the function for 
which they are created. No purpose can be 


accomplished by placing half of the responsi- 
bility for conducting the schools in the hands 
of municipal officials already charged with 
duties of a different nature. 


Independent School Boards Function Most 
Efficiently 

The schools are most effectively managed 
when the responsibility for their conduct is 
not divided. There is no sound reason why 
a school board or committee, elected at large 
by the people of the city school district, should 
be subservient to the municipal government in 
school affairs. 

When involvement in city politics is not a 
necessary condition of membership on the 
board, it is possible to get a high type of pub- 
lic-spirited citizen to serve on the school board. 
The time that they devote to the public serv- 
ice in serving as a school board member need 
not be dissipated in wrangles with municipal 
officials, but can be used for a better purpose 
—that of judging whether the schools are ef- 
fectively conducted by the school officials they 


1 See reference No. 2 at close of this section. 





appoint—the superintendent and his st 
principals and the teachers. 

Members of school boards 
such a basis usually serve without pay 
than a small allowance for necessary e) 
Their livelihood is not dependent upo: 
tical activity. Their decisions on scho 
ters are, therefore, less likely to be based 
political considerations. Under such 
tion the children are the gainers. 


organ 


The Majority of School Boards are Fiscally 
pendent 

Detailed information was recently col! 
by George R. Frasier as to the organizat f 
schools of 169 cities of all sizes. The boards 
in the majority of these cities are entirely in 
dependent of the municipal government. The; 
have full power to levy and collect taxes fo 
school purposes.} 

The number of cities that have delegated 
complete financial control of schools to thei: 
school boards is increasing. ‘T'wo decades ago 
the school boards in most of the large cities 
were subservient to the municipal government 
on financial matters. This plan did not work 
well in practice. As a result 14 of the 24 
cities of 250,000 in population and over have 
made their boards fiscally independent of the 
city government. In only 9 of the 24 largest 
cities is the school board subservient to the 
municipal government in the control of school 
funds. 

Gréater Efficiency of Independent Boards Clearly 
Demonstrated 

The investigation mentioned above meas- 
ures the efficiency of school systems with. in- 
dependent boards against that of the school 
system in cities with dependent boards.! 

The schools in a large number of cities with 
each type of board were compared using such 
measures as the following: 

1. The per cent of sixteen and seventeen 
year old children in school. 

2. The per cent of teachers who have six 01 
more years training above the eighth grad: 

3. The per cent of children having sixt; 
square feet or more playground space. 


4. The per cent of children enrolled who 


attend school all day and in adequate b 
ings owned by the city. 


In addition to figures on points such as 


[28] 





sible 


ment 


SC he 0 
electe 


deper 


quest 


» torc 


lic s¢ 


S wher 
; any 
F and 
S less t 
fis un 


ties i1 
prese 
viewi 


1 See 


TABL 








taff, the 


ized on 
y other 
XPeNses, 
Dn poli- 
0 mat- 
ad upon 
a situa- 


ly Inde- 


ollected 
ition of 
boards 
rely in- 
. They 


xes for 


legated 
o their 
des ago 
e Cities 
rnment 
t work 
the 24 
r have 
of the 
largest 
to the 
school 


Clearly 


meas- 
ith in- 
school 
s with 
g such 


enteen 
Six oF 
ade. 


sixty 


1 who 
build- 


ich as 








those indicated above, other facts were col- 
lected that might throw light upon the rela- 
tive eficiency of independent and dependent 
boards. On a basis of the facts collected, a 
number of important conclusions were arrived 
at. Among the most important were these: 

1. Fiscally independent school boards work 
better in practice. 

2. The complete control by school boards 
of city school finances makes for a continuity 
of educational policy. 

3. Financial independence of city school 
boards keeps politics out of the schools. 

A quotation from page 86 of Frasier’s in- 
vestigation in connection with the last conclu- 
sion is significant: 

“With an independent board of education, 
elected at a special, non-partisan election from 
the city at large and given authority to man- 
age its own affairs, without reference to the 
party in power at the “city hall,” it is pos- 
sible to exclude most of the political party ele- 
ments. This is a very valid reason why the 
schools should be under the control of an 
elected, non-political body that is fiscally in- 
dependent.” 


Independent Boards Are Not Extravagant 

The Educational Finance Inquiry has re- 
cently completed a careful study of the whole 
question of fiscal independence or dependence 
for city school boards. The cost of the pub- 
lic schools per pupil in attendance in cities 
where school boards are entirely separate from 
any control by other municipal authorities, 
and levy, collect, and spend school taxes, is 
less than it is in cities where the school board 
is under the control of the municipal authori- 
ties in matters of school finance—that is, must 
present the budget recommendations to a re- 
viewing authority who determine the amount 


1 See p.'183, reference No. 5 at close of this section. 


DEPENDENT BOARD 


Fiscal Year Ended in 1923 


to be expended for schools and in many cases 
the amounts for each separate item of school 
maintenance. 

School expenditures per pupil in 275 cities 
in the year 1919-20 were as follows: 
In fiscally independent cities... $83.28 
In fiscally dependent cities............ 84.29 


School Costs are Higher Where School Boards are 
Financially Dependent 

The figures given above show that school 
boards, financially independent of municipal 
authorities, are able to give a child a year’s 
education at a cost of $83.28, whereas those 
that have the money to be spent for schools 
determined for them by municipal authorities 
expend $84.29 for a year’s schooling. The 
difference, $1.01 per child for a year’s school- 
ing, is not large. It does clearly show, how- 
ever, that independent school boards cannot be 
charged with extravagance when the cost of 
the schools under their management is com- 
pared with those where the municipal authori- 
ties divide with the school boards the control 
of the cost of education, 

The following table which gives the cost of 
one year’s education per child in cities that 
have independent boards and in cities in which 
the school board is subservient to municipal 
authorities on matters of school expenditures, 
also indicates that the independent boards run 
the schools most economically. The number 
of cities given is too small to permit generali- 
zations to be made, but it is interesting that 
in so far as figures are available for 1923, cities 
with independent school boards were paying 
less per pupil for their schools than were fis- 
cally dependent boards of education. 

Not only are the school boards that are 
wholly independent of the municipal govern- 
ment generally more efficient, but it appears 














































TABLE 17.—AVERAGE ANNUAL EXPENDITURE PER CHILD FISCALLY INDEPENDENT AND 


S OF EDUCATION 





Independent Boards 























Current 
expenses All costs expenses All costs 
I 2 3 4 5 
Pe $87.70 $126.52 $100.62 $163.89 
Cities 30,000 t 100,000 : etn a MidiKeh <6 sen a0 2 85.25 135.24 99.42 135.92 
oe ne 78.26 119.51 92.90 123 .07 

















This table gives the averages for the cities listed in Table 18. 








[29] 





















that they conduct schools at a cost per pupil boards that share the control of schoo! 
that is equal to or less than that expended by with municipal officials. 


TABLE 18.—EXPENDITURE PFR CHILD COMPARED IN A FEW CITIES WITH FISCALLY 
PENDENT AND DEPENDENT SCHOOL BOARDS 


Cities 10,000 and over in Population—Fiscal Year Ended in 1923 


INDE. 





Cities with Independent Boards 


Expenditure 
per child for 
Current Expenses 


Cities with Dependent Boards 





I 


3 








Over 100,000 in population 


ini ko kk cceccak 


New Orleans, La 
Denver, Colo. 


ela aaa 


Over 100,000 in population 


Detroit, Mich.. 
Cleveland, Ohio. 
Newark, N. J.. 
Cincinnati, Ohio. 
Minnea apolis, Minn.. 
Jersey City, N. 
Rochester, N. Y 
Providence, 

Grand Rapids, Mich.. 
Paterson, N. J.. 











Cities 30,000 to 100,000 in popula ation 


Harrisburg, Pa.. 
Terre Haute, Ind.. 

















Cities 30,000 to 100,000 in population 


Schenectady, N. Y 
Elmira, N. Y 


Expenditure | 
per child for 
Current | rpenses 


4 


$100.62 


Kenosha, Wis 


ait 

gas8 
wor 
Sag 


HeoBanee 


 baecabb ies che sceees 

Decatur, Ill... . 

Jamestown, N. Y.. 

Aurora, Ill..... Sa Sas 

=e Creek, Mich... baahithion 
Siren, Set.. eke i a so mint 

Hazleton, Pa.. 


“I 
be 

















Cities 10,000 to 30,000 in population 


Plainfield, N. J 

Warren, Ohio............ 
Gardner, Mass.......... 
Millville, N. J ie card's a 
Clinton, 

Englewood, N. J.. 


Cities 10,000 to 30,000 in population 


Fort Smith, pe. 
Lebanon, ag 


Co) 


asasek | #| cease 
oe Lond ty 


SSSABRSE 


Mason City, lowa 

Appleton, Wis 

gas Meee, .. Sor ee 
Dunkirk, N ee 

Pittsburg, “Bs 

Owensboro, Ky 

Walla Walla, + ohana 


eeise 


susisensessze: 
SBSSSSSBSLLSANE 


foc oe. poo, 3 oam.. 

Hastings, Ne Se ir 
Carlisle, Pa... bareb-te wha 
Cape Girardeau, Mo... semis Gall 
Carthage, M Senketas 





$92.90 


aL: 

















cities listed in this table are taken from those listed in the tables on page 37 and following. Frasier’s tab! 
ee 4 of City School Finances, page i00 and following, which classifies 169 cities as to the fiscal independenc 
f of their boards of iepation was used in placing a city in the fiscally independent or dependent class. 
ties listed in Frasier’s table as definitely dependent or = Ah a for which there were available 1923 figures 
school costs were included. 








References on Fiscally Independent and McGaveny, J. R. The Fiscal Admin 
Dependent School Boards tion of City School Systems. The Mac 
millan Co., New York City. 1924. 

Moore, E. C. How New York City 4é- 
ministers Its Schools. World Book C: 
Yonkers, N. Y. 1912. 

Strayer, Georce D., anp Haic, Rosert 
Murray. The Financing of Education 
in New York State, Chapter XIII. Tift 
Maemillan Co., New York City. 1923. 
205 pp. 


CuBBERLEY, Ettwoop P. Public Education 
in the United States. Chapter XXV. 
Houghton Mifflin Co., Boston. 1919. 
517 pp. 


Frasier, Georce W. 
School Finances. 


Milwaukee, Wis. 


The Control of City 
Bruce Publishing Co., 
1922. 132 pp. 

[30] 








0] Finances 


LLY INDE. 


benditure 
child for 

nt Expenses 
4 —— 


—— 


104. 58 
108 .72 
06 . 48 

09 .76 i 
95 3l 
86.52 
12.909 
30.43 
14.70 
86.76 


00.62 


—— 


98 61 
97 .22 
02.43 


99.42 


6.62 
9 .63 
2.63 
2.50 
5.64 
0.40 


90 





ble in 
ice or 
All 


as to 


ninistrar 
ie Mac: 
24. 

ity Ad: 
ok Co, 


ROBERT 
ucation 


Tht 


1923. 








There is need in most cities for a more care- 
ful budgeting and accounting of school funds. 
Many school systems at present do not prepare 
budget statements that accurately predict the 
needs of the school for each year. The 
methods used in accounting for school expendi- 
tures are often inadequate. Accounting sys- 
tems differ to a degree that makes it practically 
impossible to obtain school cost data that are 
exactly comparable. It is time to recognize 
that the great school systems of today, spend- 
ing millions of dollars annually, cannot be 
conducted on the same basis as the little one 
room school of a previous century. 

Private business has long ago realized the 
value of scientific budgetary procedure and 
detailed and accurate cost accounting. Mil- 
lions are spent in private industry for these 
purposes. School systems, however, too often 
cripple along using the hit and miss methods 
of yesterday. 





School Financial Accounting and Budgeting 


A school system cannot be said to be well 
organized unless the superintendent’s office is 
equipped to prepare regularly a scientific bud- 
get of financial needs and an accurate state- 
ment of the disposition of school funds under 
the accepted heads, 

The references given below will be val- 
uable to those interested in improving the 
efficiency of their budgetary and accounting 
procedure. It is unfortunate that no one 
source book exists at the present time that gives 
in detail the best practise on school budgeting 
and accounting for city school systems of vary- 
ing sizes. ‘The codperation of such agencies 
as the National Education Association, the 
United States Bureau of Education and the 
National Association of Public School Busi- 
ness Officials in the preparation of such a pub- 
lication is to be hoped for. Some of the best 
of the scattered pieces of work that have al- 
ready been completed are listed below. 


References on School Accounting and Budgeting 


American School Board Journal, The Bruce Publishing Company, Milwaukee, Wis. 
The following series of articles have appeared in this publication: 
Dickey, SAMUEL S. Representation of a School Reporting System, April 1923. 
Moeuiman, ArtHur B. Revision of School Accounting Reports, May 1922. 
MoeEHxiMAN, ArtHur B. The City School Budget, April 1923. 
Peet, ArtHuR J. Simplified School Accounting, in February, March, May, June, 
September, October and December 1923, and February 1924. 

Pratt, Orvitte C. Recent Achievements in Budget Planning, March 1924. 
Scnoiz, Paut H. The School Budget, April 1923. 


Budget Making and Cost Accounting, Editorial in Educational Review, Doubleday Page 
and Company, Garden City, New York, June 1923. 


Case, Hrram C. Handbook of Instruction for Recording Disbursements, C. F. Williams & 


Son, Inc., Albany, 


. Y., 1916, 25 pp., 50c. 


CusBerLEY, Ettwoop P. Public School Administration, Houghton, Mifflin Co., Boston, 


Mass., 1916, 479 pp. 


Chapter XXV discusses the importance of sound and uniform budgeting and account- 


ing procedure. 


NationaL AssociaTION OF Pusiic ScHoot Business OrFicras, Proceedings of the Twelfth 
Annual Meeting, St. Louis, Mo., May, 1923. ; 
Contains a number of articles among which are the following: 
Budget Making For the Town School District; A Scientific Budget For City School 
Districts; Procedure For Uniform Accounting; and Report of Committee on Per 


Capita Costs. 


Nationa Epucation Association, Washington, D. C. Final Report of the Committee 
on Unizorm Records and Reports of the National Council, 1912, 51 pp. 
Much of the progress of recent years toward better and more uniform school account- 


ing is based upon this report of eleven years ago. 
[31] 

















Nationat Epucation Association. The Annual Volumes of the Addresses and P 
ings contain the following articles: 
Griswo tp, Marvin E., Erie, Pa. School Budgets and School Finance. 1918, 
Harman, A. F., Montgomery, Ala. Budget Making and Spending by the 
1923, p. 955. 
MoeutomaNn, Artuur B., Detroit, Mich. The City School Budget. 1923, p. 
STOVER, JAMES, Buffalo, N. Y. Uniformity in School Accounting. 1918, p 
Weert, Herserrt S., Rochester, N. Y. What The Schools Do in Relation To Ji 
They Cost. 1923, p. 944. 
Newton, Jesse H. Twentieth Annual Report of Superintendent of Schools, Section On, 
1922-23, Board of Education, Denver, Colorado, 88 pp. 
Effectively analyses the factors resulting in increased school costs in Denver and 
educational advances that have accompanied the increases. 
Orem, Nicnoias, Your School Tax Dollar. A Report and a Forecast, Prince Geo 
County Schools, Maryland, 1923, 44 pp. 
This mimeographed report is a good example of a clear presentation of facts in graph 
and tabular form upon school costs in a county school system. 
Preliminary aes of the Committee on Uniform Child Accounting and Unit Costs, Michigar 
State Teachers’ Association, Lansing, Michigan, May, 1923, 35 pp. 
The report deals with child accounting and is to be followed with one on Unifo: 
Costs and Budgeting. 
Report of Survey of Accounting and Business Systems of the School Districts in New Je 
Department of Public Instruction, State of New Jersey, November, 1921, 45 p; 
A report of a survey in which all school districts were rated as to the efficiency of thei 
records and accounting through the use of a rating scale. 
Strayer, Geo. D. anp Haic, Roperr Murray. The Financing of Education in the Sta 
of New York. The Macmillan Co., New York, 1923, 205 pp. 
This is one of the volumes of the Educational Finance Inquiry Commission. Chapter 
IV contains an analysis of the current expenses of New York School districts; giving 
costs of various types of schools, different grades, subjects, ete. Chapter V similar) 
deals with Capital Outlay. 
Swirt, FLetcHer Harper, 4 Biennial Survey of Public School Finance in the United Stat 
1920-22, Bulletin 1923, No. 47, United States Bureau of Education, 34 pp. 
Good summary of some of the major considerations affecting school costs, Federal and 
State policies in school finance, new sources of revenue and existing tendencies. 
TweEnTE, JoHN W. Budgetary Procedure For a Local School System, Capital City Press, 
Montpelier, Vt., 1923, 184 pp. 
Unrrep States Bureau or Epucation, Wasuincton, D. C., Part IJ-Form for Reporting 
Fiscal Statistics. 
This is the form prepared through the cooperation of several national organizations 
and is now used by n Bureau in collecting fiscal school statistics. Contains an ex- 





planation of the principal items and headings of the detailed segregation of school 
statistics for which it provides. 





Recent Studies on Teachers’ Salaries School Teachers in Certain Cities. . City 
School Leaflet No. 15, January, 1924. 
NATIONAL EpucaTION AssociATION. Teach- ei alte wet Beeen f). . 


ers’ Salaries and Salary Trends in 1923. “dual cities. 

116 p. a Bibliography on Sala- REPORT OF THE COMMITTEE ON SALARIES OF 

oo > F ; THE MICHIGAN STATE TEACHERS AsSO- 
ResgarcH Division, NATIONAL EDUCATION CIATION, Lansing, Michigan, January, 

AssociATION. Better Salaries Better 1924. 67 p. 

Citizens. Journal of the National Edu- Resgarcn BULLETIN oF WISCONSIN TEACH- 

cation Association, May, 1923, pp. 206-7. ERS ASSOCIATION, Vol. 1, No. l, J in- 
U. S. Bureau or Epucation. Salaries of uary, 1924. Teachers’ Salaries in WW’is- 

Elementary, Junior High and High consin. 38 p. 


[32] 











Pro eed- 


, Pp. 367. 


Co unty, 


». 949. 
p. 369, 


"0 VW h at 


mn ( )ne, 
ind the 
eorge 5 
zraphic 
ichigan 
niform 


Jersey, 
45 pp. 
ft their 


e State 
hapter 
giving 
uilarly 
States, 


al and 
Press, 
orting 


ations 
IN ex- 
chool 


. City 
1924. 


indi- 


ES OF 
Asso- 
juary, 


ACH- 
Jan- 
Wis- 








Facts on City School Finance in 1923 


In this section figures are given as to city 
school expenditures, revenues, property 
valuations and tax rates, and outstanding 
bonded indebtedness for the fiscal year 
ended in 1923. Reports from cities for a 
fiscal year other than the one ending during 
the calendar year 1923 were not included in 
the tabulations. 


Method of Collecting Data 


The form used in collecting the data is 
reproduced on pages 61 to 63. One of these 
blanks was sent to the office of each city 
superintendent listed in the Educational 
Directory of the Bureau of Education. In 
all approximately 2500 blanks were sent out. 

Replies were received from 641 cities. 
The blanks from all cities replying were not 
used. Some arrived too late; some were 
incompletely or inaccurately filled out. 
Some reported in round numbers what were 
obviously off-hand estimates. Such replies 
were not used. Only those replies were used 


that were fairly complete and indicated that 
they were based on a reasonably adequate 
system of school accounting. A total of 411 
replies were used, distributed in population 
groups as follows: 


44 from cities over 100,000 in population. 
73 from cities from 30,000 to 100,000 in 


population. 

126 from cities from 10,000 to 30,000 in 
population. 

97 from cities from 5,000 to 10,000 in 
population. 


71 from cities from 2,500 to 5,000 in popu- 
lation. 


Some cities reported data for one section’ 
of the inquiry, for example, that on expendi- 
tures, and omitted it in another, for example, 
that on revenues. The number of cities 
included in the tabulations covering any 
particular section of the inquiry blanks is, 
therefore, something less than that given 
above. 


TABLE 19.—SUMMARY OF CITY SCHOOL EXPENDITURES AND PER PUPIL COSTS (TOTALS 
AND AVERAGES) 


Fiscal Year Ended in 1923 






































Average expenditure per pupil 
Total Total Total Total Total in average daily attend- 
average expenditure penditure expenditure expenditure ance for 
City Groups daily for current for debt for capital for all 
attend- expense service outlay purposes Cur- | Debt | Capi- All 
ance rent | serv-| tal pur- 
ex- ice out- poses 
pense | lay | 
I 2 3 4 5 6 MAS are 
43 cities over | 
100,000 in 
popula- 3 | 
Ss dix «5 2,158 ,937/$198 ,495 ,224 .24/$31 , 406 ,636 .25/$56 , 488 ,636 . 46/$286 , 390 ,496 .95||$91 .94/$14.55/$26.16/$132.65 
73 cities 
n | 
100,000 in 
popula-- s al x 
CS 606,479} 54,432,573.54| 9,162,648.31) 23,449,203.19) 87,044,425.04// 89.75) 15.11] 38.67) 143.53 
i* cities 
10,000 to 
30,600 in 
popu la- bs 3 —.. 
tion.... ..|| 360,611) 28,116,159.95| 5,593,679.29| 9,104,745.58) 42,814,584.82)| 77.97) 15.51) 25.25) 118.73 
94 cities 
A to 
10,000 in 
popula- 
ee 131,338} 10,086,333.58} 1,865,583.23) 2,951,846.95|} 14,903 ,763.76|| 76.80| 14.20) 22.48) 113.48 
69 cities 
under 
5,000 __ in 
popula- 
Bs 6ews 61 ,032 4,570,214.71 725,716.43} 1,228,579.68 Kemer) ais 11.89) 20.13) 106.90 























averages at foot of each tab 





This table summarizes data 4 en in detail for individual cities in subsequent tables in this section. See totals and 
e. 








[33] 





TABLE 20.—SUMMARY OF CITY SCHOOL EXPENDITURES AND PER PUPIL COSTS (MEDIANS 
Fiscal Year Ended in 1923 





Median Median | Median expenditures per pup 
Median Median amount amount || average daily attendance for 
City Groups amount t pend expended ||_— et SS 
expended expended for for all || Cur- Capi- 
for current for debt capital school || rent Debt tal 
expense service outlay expenditures | ex- | serv- out- 
|| pense | ice lay 
I 3 4 5 6 a: 5 
43 cities over 
100,000 in 
population... .|| 31,578 |$2,330,134. 1$495,591.40 |$753 ,325.81 |$3,750,503.70 ||$90.59 
73 cities 30,000 
to 100,000 in | | 
population... . 7,533 645,591.15 103 ,858.96 | 212,573.58 | 1,097,515.88 || 86.60 | 
124 cities 10,000 | 
to ,000 in 
population... . 2,718 194 ,422.2 35,721.77 20 ,744.46 279,437.39 || 77.61 
94 cities 5,000 
to 10,000 in 
population... . 1,323 99 ,307. 15,871.25 | 5,294.65 137 ,654.07 || 78.33 
69 cities under 
5,000 in popu- 
lation 809 63 ,020. 8,239.12 1,979.30 81,071.81 || 76.32 









































b— - \ summarizes data given in detail for individual cities in subsequent tables in this section. See medians at 
each ‘ 

The medians given in this table are better indications of the typical yearly and per pupil expenditure for such items as 
outlay than are the averages of Table 19. The averages for some items such as capital outlay are considerably raised by t! 
expenditures made by a few cities in the midst of an active building program. The median for any item is but slightly influ 
by unusual amounts spent by a few exceptional cities. 

The medians given may be interpreted as follows: Of 43 cities 100,000 and over in population, fifty per cent have an av: 
daily attendance that is equal to or more than 31,578, and fifty per cent have an average daily attendance that is equal! to 
than 31,578, (column 2); half the cities over 100,000 in population expend for capital outlay per pupil in average daily atter 
an amount that equals or exceeds $27.79, while half the cities of this size spend an amount equal to or less than $27.79 (colum: 
The other medians should be similarly interpreted. 





CHART IX 


AVERAGE EXPENDITURE PER PUPIL 
AVERAGE DAILY ATTENDENCE 


FISCAL YEAR ENDED IN i923 
Quverage for 62 % 
oot, ESS fs 








10.5% 2T 


T3 Cities $15.11 E=f¥sa67 Haass 


50,000~ 10 0000 — 











13% 21.3% 


124 Cities F1551 1525.25F1 $318.75 


[0,000~ 3Q000 











172.5% 19.8% 


rentingae net #14.20-{¥2248- $113.48 





fii% 188 % 


89 Cities — = 
under §000 \1891920.13-19106.90 








@ Current Expense 
CI Debt Service 
ES Capital Outlay 








[34] 











IIANS) 


ee 
pupil in 
e for 


All 
pur- 
Poses 


130.94 











Whether the cities from which replies 
were used may be accepted as representative 
for all cities in the country cannot be de- 
termined. There is, however, a reasonable 
number from each population group. 


Caution Needed in Using Results 

Every possible precaution has been taken to 
keep the figures in the tables comparable. 
There is as yet insufficient uniformity in school 
accounting procedure, however, to make pos- 
sible complete comparability. An unqualified 
comparison of the financial situation in indi- 
vidual city school systems cannot be made on 
the basis of the figures given in this report. 
The error involved in comparing any division 
of school expense with the same division in 
another city is especially large unless exactly 
the same accounting procedure is used. Ex- 
actly the same accounting procedure is used 
in no two cities. 

These statements are equally applicable to 
practically* all current statements on school 
finance. At present it is practically impos- 
sible to make current financial statements of 
city school systems entirely comparable. To 





do so requires field work, a large amount of 
correspondence, and a consumption of time 
that makes the results of historical rather than 
of current worth. 

The expenditures for debt service are 
probably the least comparable. In some 
cities all school debt service is cared for 
through the municipal government. These 
cities in making statements of school ex- 
penditures often omit the amount expended 
for school debt service. This does not 
mean, however, that no expenditures are 
being made in these cities for the retirement 
of school bonds, etc. 

In some cases debt service is partly 
financed by the municipal government and 
partly by the school board. In short the 
division of functions between the munici- 
pal government and the school board differs 
with different cities. This is mentioned 
as one further illustration of the factors 
that complicate any attempt to compare 
school and municipal expenditures of dif- 
ferent cities. 

There is at the present great need for an 
agency that might exercise a strong in- 


CHART#IX 








ANALYSIS OF AVERAGE CURRENT EXPENSE 


PER PUPIL IN AVERAGE DAILY ATTENDANCE 
FISCAL YEAR ENDED 1923 


Average for 
43 Cities Il 
overioo,O00o f 


73 Cities Il 
30,000 100.000). 
298 $678! 


124 Cities il 
10,.000-30.000 
$330 $5855 


94 Cities II 


§,000-10,000 
$431  $55,00 


co.cc MI 





PS4A,\7 


Instruction 
Operation 





5 
{1} General Control 
ee 





= Biles 
$915 $444t $2.22 


$is9 


| {Nseovs 


~” = te4- 
$ 10,87 F396 $27 0 


« “¢ 








: | HY $77.97 
$957 #276(#2.02 
$1T7 





=— |\$74.88 
FONi $2537 $140 F926 

Cc JMaintenance 

Ea Fixed Charqes 

MS Auviliary Agencies 











[35] 











fluence in bringing about a general adoption 
of standardized methods of school account- 
ing. 


City School Expenditures and Per Pupil 
Costs in 1923 


City School expenditures and per pupil 
costs in 1923 are summarized in Tables 19 
and 20. The average expenditure for cur- 
rent expenses varies from $91.94 in cities 
over 100,000 in population to $74.88 in 
cities from 2500 to 5000 in population. The 
average city school expenditure per pupil for 
all purposes varies from $143.53 to $106.90. 

Chart IX is based upon the figures given 
in Table 19. Chart X is based upon the 
summaries given at the foot of Tables 21 
to 25. 

The headings of Tables 21 to 25 may be 


briefly explained as follows: 


Average daily attendance (column 2), is 
“total average daily attendance for the 
school year 1922-23.” 


Current Expense-Expenditure (column 3), is 
the total of the amounts expended under 
the following heads: General Control, In- 
struction, Operation, Maintenance, Fixed 
Charges, and Auxiliary Agencies. The 
actual amounts spent under each of these 
items are not given in the tables, but may be 
calculated by finding what percentage each 
of the per pupil costs given in columns 5 
to 13 inclusive is of the total per pupil cost 
for current expense (column 4), and tak- 
ing this per cent of the expenditure for cur- 
rent expense (column 3). ‘The figure in 
column 3 does not include expenditures for 
Debt Service and Capital Outlay. 


Current Expense—Per Pupil in Average 
Daily Attendance (column 4), is calcu- 
lated using the figures given in columns 2 
and 3. The figure in column 4 is a total 
of the figures given in columns 5 to 13 in- 
clusive. 


Current Expenses Per Pupil in Average 

Daily Attendance for: 

General Control (columns 5 and 6) is seg- 
regated under the two heads: (a) Busi- 
ness Control (column 5) which includes 
the first four items under the heading 
General Control on the form, page 61, 
and (b) Educational Control (column 
6) which includes all other items under 


the heading General Control on t! 
quiry form. Adding together the 
pupil costs under Business and Ed 
tional Control (columns 5 and 6) ¢ 
the per pupil cost for General Cont: 
Instruction (columns 7, 8, and 9) is s 
gated under the three heads: (a) Su 
vision (column 7) which includes | 
first seven items under the heading 
structional Service on the form, pag: 
(b) Teachers’ Salaries (column 
which includes only the item Salarie 


Teachers under the heading Instructional 


Service on the inquiry form, and 
Other Instruction Items (column 
which includes the last four items und: 
the heading Instructional Service on t! 
inquiry form. Adding together the pe: 
pupil costs under Supervision, Teachers 
Salaries and Other Instructional Items 
(columns 7, 8, and 9) gives the total per 
pupil costs for Instructional Service. 

Operation, (column 10), includes all items 
under Operation of School Plant as given 
on the inquiry form, page 61. 

Maintenance, (column 11), includes 
items under Maintenance of Plant as 
given on the inquiry form, page 61. 

Fixed Charges, (column 12) includes all 
items under Fixed Charges as given on 
the inquiry form, page 61. 

Auxiliary Agencies, (column 13), includes 
all items under Auxiliary Agencies 
given on the inquiry form, page 61. 

Debt Service-Expenditure, (column 14), is the 
total of the amounts expended under the 
heading Debt Service as given on the in- 
quiry form, page 61. 

Debt Service-Per Pupil in Average Dail; 
Attendance, (column 15), is calculated us 
ing the figures given in columns 2 and 14. 

Capital Outlay-Expenditure, (column 16), 

*is the total of the amounts expended unde: 
the heading Capital Outlay as given on the 
inquiry form, page 61. 

Capital Outlay, Per Pupil in Average Dai! 
Attendance, (column 17), is calculated us 
ing the figures given in columns 2 and 16. 

Total School Expenditure, (column 18), is th 
Grand Total given on the inquiry form and 
is the total of the figures given in columns 
3, 14 and 16. 


[36] 


DAILY ATTENDANCE 


CQTTy SCLTOOT FYPENDITITRES AND COSTS PER PUPIL IN AVERAGE 


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[37] 





HOS ALIO— et? PIAVIL 





SAONVANALLV ATIVG AOVAAAV NI TIdNd WAd SLSOO AGNV SHANLIGNAdKS TOO 


(penunuog) 








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City Tax Rates and Property Valuations in 1923 


This section presents figures on city tax 
rates and property valuations for the fiscal 
vears ending in 1922 and 1923. The data 
given were obtained from a section of the in- 
quiry reproduced on page 62. 


Caution Needed in Interpretations 


The general cautions suggested on page 35 
should be observed in interpreting these fig- 
ures. The ratio of assessed valuation to real 
valuation as reported and given in column 13 
of the succeeding tables is in many cases a mere 
approximation. ‘Those familiar with studies 
in the field of taxation readily recognize that 
many local communities do not know with ac- 
curacy the ratio that exists between the as- 
sessed and real value of property. The re- 
port from many cities on this matter is doubt- 
less a guess. ‘The situation is further compli- 
cated since some cities function under laws 
that state that the assessed valuation shall be 


100 per cent of the real value, but in actual 
practice the law is not observed 

For this reason the comparability of the 
figures given in columns 3, 5, 7, 9 which are 
based upon the percentages given in column 
13 is doubtless considerably reduced. 

The actual tax rates on assessed valuation 
reported are also given for the use of those 
who prefer them to the equalized or real rates 
calculated on the basis of the reported ratio 
of assessed to real valuation. The fact that 
municipal and school district boundaries are 
not always co-terminous enters as a confusing 
assembling the facts under this 
section. In some cases the tax rates in dif- 
ferent parts of a city school district differ. It 
was not possible to point out and explain this 
condition without seriously delaying the is- 
suance of the Bulletin. 


factor in 


Another factor also enters here. Munici- 
pal accounting systems varv and are not di- 


CHART XI 





i COMPARISON OF CITY AND SCHOOL TAX 


Nedian for 


RATES PER $100 ASSESSED VALUATION 
FISCAL YEAR ENDED ™|923 





38 Cities $86 


$i91 |$2.7 





over 100,000 


48 Cities 
30,000- 100,000 





$1.30 | $267 





94 Cities 
10,000 -30,000 


58 Cities 
§000 -10,.000 





5) Cities 














Sicities  s) 


MB School Tax Rate 
C) City tax rate for all purposes other than Schools. 











$1445 |$29 














rectly comparable without considerable quali- der the school district, in others they 
fication. Also certain functions, for example, tained by the municipality. 
playground maintenance in some cities, are un- These are but a few of the factors t 


TABLE 26.—SUMMARY OF CITY TAX RATES AND PROPERTY VALUATIONS 
Fiscal year ended in 1923 





Median City tax per $100 Median school tax per $100 Median 
taxable property (includes taxable property per cents 


school tax) that school 
tax rate Total 


Fiscal year Fiseal year Fiscal year | Fiscal year is of city assessed 

ended in ended in ended in ended in tax rate valuation 
1923 1922 1923 1922 of tausbie 

Rate Rate Rate Rate | property 

(As- | Rate | (As- | Rate || (As- | Rate | (As- | Rate 

sessed| (Real | sessed) (Real || sessed| (Real | sessed| (Real 1923 | 1922 

valua-| valua-| valua-| valua-|| valua-| valua-| valua-| valua- 

tion) | tion) | tion) | tion) || tion) | tion) | tion) | tion) 


I 2 4 5 6 7 
39 cities over 100,- 
K in popula- 

on. .79 |$2. .74 |$2.23 ||$0.88 |$0.80 
48 cities 30,000 to 
100,000 in popu- 


94 cities 10,000 to 
30,000 in popula- 

tion.. -|| 3.00 ’ | 2.88 | 2.06 ' 1.01 
58 cities 5,000" to 
10,000 in popula- 
tion. 1] 3.27 ‘ 3.16 | 1.87 ‘ 0.96 | 1.39 
+ 51 cities under 5,000 
in population. . 2.95 .27 | 2.93 | 2.32 .50 | 1.10 | 1.50 06 




















2.67 | 2. 2.90 | 2.05 ‘ 0.95 



































This table summarizes data given in detail for individual cities in subsequent tables in this section. See 1 
gas at foot of each table. The figures above should be read as follows: 50 per cent of 39 cities over 100,00( 
a in 1923 levied a municipal tax including school tax of $2.79 or greater on each $100 of taxable property as 
of these cities levied a tax of $2.79 or less on each $100 of assessed valuation, etc. Sil milarly read tl 
pai ad given in this and in subsequent tables of this section. 











CHART XII 


COMPARISON oF SCHOOL AND CITY TAX RATES 


PER #100 ON REAL VALUATION 
Medianfor FISCAL YEAR ENDED IN 1923 


39 Cities 
over 100,000 














48 Cities 
30,000- 100,000 








94 Cities 
$0,000,-5Q000 











58 Cities 
§000-10,000 








SI Cities 
under &000 





MESchool Tax Rate Per $100. 
[1 City Tax Rate for all Purposes other than School. 











[48] 





to reduce the comparability of the figures in city tax rate one should have in mind the fact 
the subsequent tables. that some cities receive a considerable per 
Percentage of City Tax to Schools centage of their revenues from the State. The 

[he percentage that the school tax rate is 
of the total city tax rate including schools is 
given in columns 10 and 11 of the following 
tables. The existing rates both for schools 


percentage of local revenues that go for the 
support of schools would be affected this 
factor. ‘The section on source 

reveals the percentage of revenues that comes 


and for municipal purposes are graphically from the State and other taxation units 


shown in charts XI and XII based upon Table It should also be realized that 
26 sion of functions between th 


} 
board 


In comparing the school tax rate and the government and the _ school 


TABLE 27.—CITY TAX RATES AND PROPERTY VALUATIONS 
Fiscal Year Ended in 1923 
39 Cities over 100,o00—Arranged in Order of Population 1920 Census 





Per cent that 
City tax per $100 taxable School tax per $100 tax- school tax rate 
property (includes school able property is of city tax Per 
tax) rate Assessed cent 
Ee a a — agg | Ren Valuation as- 
Fiscal Year Fiseal Year Fiscal Year Fiscal Year taxable sessed 
Ended in Endedin || Ended in Ended in property of 
1923 1922 1923 1922 Fiscal | Fiscal in City real 
. " Wise: Year | Year : alua- 
Rate Rate Rate Rate , | Rate Rate || Ended|/Ended valua 
As- 1} (As va As- (Real . - tion 
e > in in 
sessed ses "| sessed Valua-|| 1923 1922 
t Valua-| tion) 
tion ion) || ) tion) - 


s 4 3 5 
Chics azo, Il.. ..-||85 $2.72 |% $1.94 
Philadelphia, eae, . ‘ : 2.15 | 1.83 
Detroit, Mich.. a 2.2% 2.2! 2.21 | 2.21 
Cleveland Ohio. 

St. Louis; Mo....... 


Pittsburgh, Pa.. F 
San he at ‘Calif... 
Newark, as 6's 
New a The ans, i ies « 
Minneapolis, Minn... . 


Indianapvlis, Ind......!| 
Jersey City, N. J......|| 
Rochester, N. Y 

Denver, Colo.. 
Providence, R.I.. 


53 
336, 
,170,010 
, 758, 


eons wor 


,000 , O00 
,oo2 ,442 
,000 ,000 
,816,U0S8( 
395 , 2060 


bo 


Louisville, Ky 
St. Paul, Minn........ 
Oskland, Calif 
Akron, Ohio.......... 
Omaha, Nebr 


WNNw®D 


, 365 , 5E0 
5,813 ,598 
,019,110 | 
000 , 000 


Worcester, Mass..... || 
Birmingham, Ala... .. 
San Antonio, Texas... 
Dallas, Texas 

Dayton, Ohio 


toto tor to 


,3/3,170 


5,647 , 744 
,426 ,753 
, 385 , OOF 

5. 180 

5 ,000 


Bridgeport, Conn 
Grand Rapids, Mich.. 
Youngstown, Ohio. . . 
Paterson, N. J 
New Bedford, Mass.. . 


Trenton, N. J.. ‘ 
Nashville, Tenn.. aol 
Salt Lake wit. Utah. HI 
yg N, are 
Albany, N.Y... 


Gambriden, Mass... .. 2.99 
Reading, P. | 2.05 | 1.74 

rng Wash i} é | 1.65 

mkers, N, Y.. 3 


Cbho~Ito-] 
Soe 


oo | 


toto todo 

to to 

Nw bow 
1008 


bobo 


82 
30 7,032 
28 ,000 
3.12 : 

.98 
2.52 


1 0 | - 
| 0.81 | | 0.85 || : 27.: 189 ,133 ,257 

0.83 | ( 9 | 4 | : , 763 | 
0. 5S 3 -62 |} 23.5 | 23.9 y 94,912 | 


22 | 2.2 
70} 1 
12 | 3.1 
93 | 1. 
22 | 2.5 
3 
1 
1 
| 3 








We wre Ww 
Noe Wer 
IM OM O 

Qe ocr 





85 | 0.8: 85 | | 28.3 7 615 
00 | 0.8: .GO | 35 || | § 98 ,872,153 
.50 | 0.7! ‘ \| 45.6 6.5 "912 
.07 l Bs | 35.2 33. | 198: 415, 365 


| 


ww We Wr wo 


00 | 
00 
30 


wees) 


ain 20 





Medians............ 7 3 || $0.88 $0.80 $0.85 | $0.77 } 34.3 | 33.0 || $18,773,104,891 | 








The figures given in columns 2, 4, 6, and 8 were taken from the section of the inquiry form (page 62) he aded Property 
Valuations and Tax Rates, questions 4, 5, and 8. The figures of columns 3, 5, 7, and 9 are, calculated using the per- 
centage of assessed to real valuation as re ported i in column 13 and obtained from question 2 of this section of the inquiry. 
For example, Chicago's tax rate of $5.44 per $100 assessed valuation is $2.72 per $100 real valuation when the percentage 
given in column 13 is used in the ealeul ation. The percentages of columns 10 and 11 are calculated by dividing the 
figure in column 6 by that in column 2, and the figure in column 8 by that in column 4. The figure in column 12 is 
that reported after question 1 of this section of the inquiry. 











1 Total. 
[49] 





in different cities. 
decided influence in determining the _per- 
centage that the school tax rate is of city 


tax rate, 


1 This statement is based upon the figures of the U. S. Census Bureau. 
November 1923, page 139. 


This 


would have a 


Schools 


In recent years there has been a ter 
for the school tax rate to increase more 


than the municipal rate.! are 


ing an increasing percentage of local re 


TABLE 28.—CITY TAX RATES AND PROPERTY VALUATIONS 
Fiscal Year Ended in 1923 
48 Cities 30,000 to 100,o00o—Arranged in Order of Population 1920 Census 


See for example, Baltimore Bulletir 





City tax per $100 taxable 
property (includes school 


tax) 


School tax per $100 tax- 
able property 


Per cent that | 


||school tax rate || 


| is of city tax 
| rate 





Fiscal Year 


Fiscal Year 


Ended in Ended in 


Fiscal Year 


| 
| 


Assessed 


Valuation 
taxable 
property 


Ended in 
1922 
Rate | Rate 
(As- | (Real 
sessed) Valua- 
Valua-| tion) 
tion) 


1922 | Fiscal | Fiscal 
Rate || Year 
(Real || iaeed 
Valua-|| 

tion) || 1923 


in City 


1923 


Rate | Rate 
(As- | (Real 
sessed) Valua- 

Valua-| tion) 
tion) 








n~ 


I 
Duluth, Minn 
Erie, Pa 
Schenectady, N. Y.... 
Fort Wayne, Ind 
St. Joseph, Mo 


El Paso, Tex 
Harrisburg, Pa 
Allentown, Pa. . 


sn 
_ 





$0.6 
1.05 
117 


KrOrren 
-_ 
o 


0.75 


79,000 ,O00 


100 ,935 , 4( 


65 ,998 


$0 
i 
1. 
0. 
0. 
0 
1 
0 


05 
24 
72 
74 
56 
-02 
.90 
50 
13 
.08 
-45 
22 
-32 
-23 
-25 


70,104,' 
109 ,600, 


103 .487 ,2 


eee RHO 


139 ,086 ,5 
100 ,954,72 
67 ,132 

85 .065 , 3.51 
43 ,377 ,7 


kee O- 
a5 h5 OS. 


~ 


63 ,075,721 


~ 
o 


,000 


37 ,000 ,O00 


eee Seseeces 
S8sS= =N¥s 
Croro NRKROY 
Dore 


104 ,909 ,000 
83 ,000 ,000 
60 ,897 ,013 
117 ,472,: 

72 ,644 ,025 


Sze SLE 
roo CrorOo NERO 


SRSe SREY BRED 
oeSS SHooS 


Se oe ee ee ee SOMOS HHO meme woOrmt 
SSSSS KGRSS EONS Sane SSSR Seeae ReRE 


eo 
wc 
Wor ® bo 


76 ,713 ,87 
38,611, 

165 ,316 ,900 
151,183 ,895 

43 ,822,300 | 1 


Js] es] 


Sak SeeBs rSRkR BERS RSeaR 


Ser heer 00 
Ritas Sseae sx 


81 ,563 ,168 
50,125,020 | 
7,500 ,000 | 
33 ,000 ,000 | 
29 ,432 ,17% 


S88 BS8Be 


CKOCO HROKO 


27 , 934 ,52 


ai, 


20 ,103 ,6 


badd 
1.3 
om 
Se 


Sor ryt seers 
328 Sarees Sagar 


ao 


7,086 | 1 
16 ,693 ,028 
18 ,860 ,605 | 
24,300,000 | ¢ 


41 ,677 ,580 | 1 
41 ,658 ,550 8 


oor Corre r Keer COCCO FROSO HOCOCO CK OSCO BRHOM eH 


CWO CwWAIb Ww: 


Noe bo Gonono OWN. 
BRE BSEES 


torn LWRWOwW - 
S83 SStsee 8 
4 Bono PHROGEGIND 9 
S32 sesee & 


: 
: 


$3,404,614,437 ‘| 








$0.94 

















a|888 seese Rese 





¢ 
































* 2.90 





922. 2 eee for 1921. #4 Total. 
of Table 27 for an explanation of the headings of this table. 





[50] 





—etmiwA”® Devs MOh>s Zrewr eZ 


TABLE 29.—CITY TAX RATES AND PROPERTY VALUATIONS 
Fiscal Year Ended in 1923 
94 Cities 10,000 to 30,o00o—Arranged in Order of Population 1920 Census 





Per cent that 

City tax per $100 taxable School tax per $100 tax- school tax rate 
property (includes school able property is of city tax Per 
tax) rate A gsessed cent 
—_ Valuation as- 


|| Fiscal Year _ | Fiseal Year Fiscal Year Fiscal Year || | taxable sessed 


|| Ended in Ended in Ended in Ended in || property a 
1922 1923 1922 —_ Fiscal in City real 


| Rate | Rate | Rate | Rate || Rate | Rate | Rate | Rate Ye Year valua- 
|| (As- | (Real| (As- | (Real || (As- | (Real | (As- | (Real Ended —— tion 
sessed Valua-| sessed) Valua-|| sessed Valua-| sessed| Valua- 1923 1922 

VYalua-| tion) | Valua-| tion) || Valua-| tion) | Valua-| tion) || 

tion) tion) | tion) tion) | 


I } | . + @ 5 wz. 
Cranston, R. I 40 |$2 $1.01 
Plainfield, 83 | 1.98 || 1.15 
Warren, Ohio .46 | 0.88 || 0.79 
Richmond, Ind 90 | 2.¢ 1.16 ) | ae ; " 
Rome, N. Y 77 | 1 13 ‘ 51.8 00. 20 , 994 ,060 


fd 


0) 
86 


576.258 


aS) 


31 GOR 430 
5. 000 .0OO 


-WOr 


10 
2.70 


Lebanon, Pa 

Wilkinsburg, Pa......|| ¢ 
Great Falls, Mont....|| « 
Galesburg, Ill........ 1} 
Meridian, Miss | § 


ell SY Ll 


04 | < 
20 


Ottumwa, Iowa 
Burlington, Vt 

Beverly, Mass......./ 
Gloversville, N. Y.... 
Pottsville, Pa 


79 | 2 

28 
70 36 ; ; | 45.$ 22 ,965 ,810 
§ 000 ,000 
i 692 960 

394 ,338 


Durham, N. C 89 | 
Legnetears. Ind. s 

Belort, Wi. .csseese. 126 ; 5 .50 | , . of Oy c | 
Oil City, Pa tery) bet ae i al f 58 AO 20 1 O0e | 
White Plains, N. Y...| 25 |} : g y 39 .¢ D6 42,301,020 | 





NNO OCONKNS 


bo 


971 
51,825 
7,490 
940 
,300 


Eau Claire, Wis 
Torrington, Conn. 
Tucson, Ariz 
Appleton, Wis 
Ann Arbor, Mich 


Coho bo 
- 1: 


9SO 

655 

8,147 ,970 

745 ,596 
,628 ,488 | 


Santa Barbara, Calif. . 
San Bernardino, Calif 
Bessemer, Ala 
Yakima, Wash 
Pittsburg, Kans 





0: One 
: saad 
w 


o- 


, 102 ,699 
000 ,000 
é 729, 4/0 
,650 ,670 
,862 ,409 


Fairmont, W. Va 
Hackensack, N. J... . 
Mt. Carmel, Pa 
Owensboro, K 
Vincennes, In 
3 044 , 467 
5,000,000 | 
,491 ,611 


Gardner, _Mass 


Champaign, Il 
Walla Walla, Wash. 
Santa Ana, Calif 


Mishawaka, Ind 
Salina, Kans 
Greensburg, Pa 
Hornell, N. Y 
Rutland, Vt 


Streator, Il 
Ashland, Ky. . 
Millville, N. J. 


New Ned 
OO doedo Sto 





©: MeO tobouH 
oh i D 
ans 


D Oo PI MO-~00 ¢ 


= 





KNwonNnor- 


“INN @ 


2,626,138 | 
9,100,000 
, 202 , 534 
9,394,775 | 
20 ,729 , 700 
4,508 ,960 





a 


wo 


,000 ,000 | 
11,857 ,623 
6 ,706 ,340 
11 ,867 ,103 
19 ,933 ,940 


~] 


_ 
HHO COMO 
AH wony ae 


Grand Forks, N, Dak. 
Huntington, Ind 


wonwmnew Ko: 
ean 


0 


$16,278 ,307 | 
13 ,000 ,000 | 
10 ,923 , 167 
12 ,281 ,041 
9 ,626 ,845 | 


—" 


Cheyenne, Wyo 
Middletown, Conn. . 
Marinette, Wis. . 
Coffeyville, Kans. . 
Saratoga Sprgs., N. Y. 


Clinton, Mass 
Marquette, Mich 
Atchison, Kans 
Mankato, Minn 


on 
t 


Op ee: 


12,609 ,945 

11,717,700 | 

16 ,561 ,968 

2 075,586 | 
"314,316 | 60 








oroor orocoo 
J @ 


Oe ee 
DOR: 

















Ore w PRN we 

















Mode b Gwin 











ose 


This tendency may be expected to continue be- 
cause of two factors: 

First, the percentage of school support that 
comes from the State as a unit is decreasing. 
It dropped in the United States from 32 per 
cent in 1890 to 17 per cent in 1920. So long 
as this unfortunate tendency continues the per- 
centage of local revenues for school support 
may be expected to decrease. 

Second, school population during the last 
decade has increased nearly three times as fast 
as the general population. So long as this 
continues we may expect that expenditures 


TABLE 29.—CITY TAX RATES AND 





used in educating the children in sc 


ho 


increase more rapidly than municipal e) 
tures spent for the benefit of the popu 


general. 
Tax Rates In Individual Cities 
Tables 27 to 29 give the tax 
property valuation reported by ci 


ties 


10,000 in population. Space did not 


including similar tables for citie 


10,000, but such tables are avail: 


may be obtained by addressing tl 
quarters of the National Education 
tion. 


PROPERTY VALUATIONS (Continued) 


S 
ible 
ie H 


\ 












































: 2 3 4 5 6 7 s_|_9 Of. Ea Mat Sa 
Stratford, Conn. ..... $2.00 |$1.60 |$2.00 |$1.60 |/$0.94 |$0.75 |$0.94 $0.75 || 47.0 | 47.0 OOK 
Morgantown, W. Va..|| 1.95 | 1.37 | 2.30 | 1.61 1. 0.73 | 1.45 | 1.02 53.3 | 63.0 
Sault Ste. Marie,Mich.|| 3.75 | 2.81 | 3.72 | 2.79 || 1.18 | 0.89 | 1.18 | 0.89 || 31.5 | 31.7 
McAlester, Okla. . 4.25 | 2.13 | 4.25 | 2.13 || 1.70 | 0.85 | 1.70 | 0.85 || 40.0 | 40.0 
New Kensington, Pa..|| 0.41 | 0.25 | 0.39 | 0.23 || 0.22 | 0.13 | 0.22 | 0.13 || 53.7 56.4 6 , 95 
West Chester, Pa..... 2.75 | 2.06 | 2.60 | 1.95 || 1.40 | 1.05 | 1.30 | 0.98 || 50.9 | 50.0 ) 2189 
Sapulpa, Okla........ 5 | 2.82 | 2.61 | 1.04 || 2.50 | 1.00 | 1.96 | 0.78 || 35.5 | 75.1 } 3 
Englewood, N.J..... 3.73 | 3.73 | 3.69 | 3.69 || 1.89 | 1.89 | 1.18 | 1.18 || 50.7 | 32.0 16 ,997 ,58 
Frankfort, Ind....... 3.28 | 3.28 | 3.18 | 3.18 |} 1.40 | 1.40 | 1.25 | 1.25 || 42.7 | 39.3 4, 
Iowa City, Iowa...../|......|...... 4.40 | 1.76 || 2.13 | 0.85 | 2.21 | 0.88 ||...... 50.2 10 ,457 ,868 
Arkansas City, Kars. .|| 0.27 | 0.27 | 0.27 | 0.27 || 0.16 | 0.16 | 0.16 | 0.16 || 59.3 | 59.3 11 275,00 
Anrapolis, Md.!...... 2.26 | 1.70 | 2.15 | 1.61 || 0.80 | 0.60 | 0.80 | 0.60 || 35.4 | 37.2 31,000 ,0 
Faribault, Minn..... . 6 eo 9 ee ee 2.66 | 1.06 |......]......|| 45.4 ].... 4,059 ,00 
Palestine, Tex........|| 2.05 | 1.54 | 2.10 | 1.58 |} 0.78 | 0.59 | 0.60 | 0.45 || 38.0 | 28.6 7,854 ,00 
Clinton, Ind......... 3.56 | 3.56 | 3.56 | 3.56 |} 1.53 | 1.53 | 1.56 | 1.56 || 43.0 | 43.8 7,377 ,94 
il 
Carlisle, Pa.......... 3.90 | 2.73 | 3.70 | 2.59 || 1.50 | 1.05 | 1.50 | 1.05 || 38.5 | 40.5 5 ,006 ,48 
Belmont, Mass....... 2.72 | 1.82 | 2.97 | 1.99 || 0.98 | 0.66 | 1.19 | 0.80 || 35.9 | 40.2 16 ,871 ,587 f 
RS ARE AS AR Het S 1.86 | 1.12 | 2.03 8 ae vitae 5,419 ,39 
Minot, N. Dak....... SB VEe Bee Secs 1.80 | 1.35 | 2.20 | 1.65 || 26.5 |.... 9 ,092 ,09% 
Punxsutawney, Pa 6.10 | 2.44 | 6.10 | 2.44 |} 2.80 | 1.12 | 2.80 | 1.12 || 45.9 | 45.9 2,96 
Chanute, Kans....... 2.97 | 0.98 | 2.85 | 0.94 |} 1.30 | 0.43 | 1.20 | 0.40 |; 43.8 | 42.1 9 ,850 , O06 
Girardeau, Mo 2. 1.50 | 1.76 | 1.32 1.40 | 1.05 | 1.20 | 0.90 || 70.0 | 68.2 || 9 ,891 ,040 
U hs fasaibnale é 7.34 | 3.67 | 7.45 | 3.73 || 2.75 | 1.38 | 2.75 | 1.38 || 37.5 | 36.9 || 4,155 ,00( 
Northbridge, Mass 3.00 | 3.00 | 1.90 | 1.90 || @.87 | 0.87 | 0.53 | 0.53 i} 29.0 | 27.9 || 6 ,666 ,52 
oo ee ee ore seen) prey 0.95 | 0.81 | 0.95 | 0.81 ||......]......| 11 ,491,71 
Crawfordsville, Ind 2.80 | 2.80 | 3.04 | 3.04 |} 1.39 | 1.39 | 1.44 | 1.44 49.6 | 47.4 || 
Carthage, Mo........ 4.02 | 4.02 | 3.44 | 3.44 1.90 |-1.90 | 1:60 | 1.60 || 47.3 | 46.5 |) 
Hoquiam, Wash...... 4.28 | 2.14 | 2.52 | 1.26 |} 1.39 | 0.70 | 1.17 | 0.59 | 32.5 | 46.4 || 
Amesbury, Mass... .. 2.60 | 2.60 | 2.41 | 2.41 |} 0.83 | 0.83 | 0.82 | 0.82 || 31.9 | 34.0 || 
Medians............ $3.00 | $2.16 | $2.88 | $2.00 || $1.33 | $1.01 | $1.28 | $0.90 | 43.7 | 44.2 $1,598,274,2 5 

















Notes: ! Includes Anne Arundel County. ? Total. 
See statement at bottom of Table 27 for an explanation 


of the headings of this table. 





heaviest tax charges we are now 
gatherers. 





state taxes are modest in comparison with wha 


oY due to the failure of our civilization. 


B= WE start cutting the school budgets, it would be wise, perhaps, to reflect that the 


lar education is is the only remedy we have for the defects of our civilization. 
administration. If so, the thing to do is to cut the waste, not to 


ie apls aan an editorial in the Boston Globe. 


Our 


it we pay into the coffers of the federal tax 


Our annual overhead Aye « for past and future wars now amounts to about two and one- 
half billions. Most of thi ense was entailed in one war, which lasted, for us, less than two 
wd eae criminals aod @ efectives are costing the taxpayers of the country nearly a billion 


There 














[52] 








rate and 
ties ove 

It per 

S unde 

able I 

e Head- 











Municipal and School Bonded Indebtedness in 1923 


The tables of this section give facts on 
municipal and school bonded indebtedness in 
1923. 

These facts are summarized in Tables 30 
and 31. 
ported by cities over 10,000 in population. 
Space did not permit including similar tables 
for cities under 10,000, but such tables are 
available and may be obtained by addressing 
the Headquarters of the National Education 
Association, 

Charts XIII and XIV are based upon the 
figures in Table 30. 


Tables 32 to 34 give figures re- 


Caution Needed in Interpretations 


The same cautions mentioned in other 


sec 


tions of the report should be observed in inter- 


preting these figures. “Their comparability is 
seriously affected by diverse accounting sys- 
tems not only in school districts but in muni 
cipalities. The fact that the division of func 
tions between the board of education and the 
city officials varies in different cities also en- 


ters in here. 


TABLE 30.-SUMMARY OF MUNICIPAL AND SCHOOL BONDED INDEBTEDNESS (AVERAGES) 
Fiscal year ended in 1923 








Average Average | Average || Net Increase in Bonded Debt since 
minicipal Average | munici- | school || January 1, 1920 
bonded Average | per cent pal debt per 
City Groups ' debt bonded of total | debt per | pupil in || - 
including school | bonded | capita | average || Municipal debt, in- 
school debt | debt for 1920 daily cluding school debt School debt 
debt) schools | Census | attend- Average Average Average A verage 
ance Amount Per cent Amount Per cent 
I 2 3 4 6 7 5 
35 cities over 100,- | 
000 in population. .|/$25 289,670 | $6,721,828 25.2 $93.61 |$153.17 |/$4,060,401 26.2 |$2,249,7 9 
62 cities 30,000 to 
100,000 in popu- | 
lation. .. , 3,155,650 1 ,397 ,870 37.8 68 .98 170.59 1,308 ,091 10.3 609 , US ‘ J 
107 cities 10,000 t 
30,000 in popu- 
ee 955 ,529 385 ,127 38.5 58.98 131.58 341 ,923 53.5 14,944 49.2 
64 cities 5,000 to 
10,000 in popula- | 
Pere 470 , 564 210 ,081 41.6 63.63 | 148.61 154,833 53.7 + 354 2.0 
51 cities under 5,000 
in population 206 ,646 106 ,867 41.8 53.62 | 116.07 49 355 $ 5,159 6 
This table summarizes data given in detail for individual cities in subsequent tables of this sectior dee averag 
at foot of each table. 
1 Since all cities did not report on all items the number of cities on which the averages are calculated is 
less than that stated in this column. 








bh - 
TABLE 31.—SUMMARY OF MUNICIPAL AND SCHOOL BONDED INDEBTEDNESS (MEDIANS) 
Fiscal year ended in 1923 





Median 














total | | Median 
municipal | Median per cent 
bonded bonded | of total 
City Groups ' debt school | bonded 
(including | debt | debt for 
school | schools 
debt 
I 2 3 4 
35 cities over 100,- } | 
000 in population. .|/$13 ,407 ,000 | $4,243,933 28.3 
62 cities 30,000 to 
100,000 in popu- | | 
lation............|| 2,308,425 | 1,063,000 | 47.1 
107 cities 10,000 to || } 
30,000 in popu- || 
RA ic sins. « 760 ,000 | 290 ,601 39.5 
64 cities 5,000 to 10,- || | | 
000 in population . 375,000 | 164,500 | 38.9 
51 cities under 5,000 
in population... . .| 150,750 | 75,000 | 50.0 








at foot of each table. 
bottom of Table 20. 


times less than that stated in this coulmn. 





This table summarizes data given in detail for individual cities in subsequent tables in this section. 


adi Median || 
oe school | Median net increase in bonded debt since 
pal debt per i] January 1, 1920 
debt per | Pupil in || ——___ 
capita | 2Verage || Municipal debt, in- : 
1920 daily || cluding school debt School debt 
Censas attend- | P Per Per 
ance || Amount cent Amount cent 
6 | ~~ 
$83.06 |$150.62 ||$3 576,018 16.7 1$1,815,500 87.3 
1] 
44.29 151.36 | 795.000 16 552.000 92.4 
\| 
| 
45.72 | 105.10 || 284,314 58 111,000 13 
51.93 121.66 100 ,208 30.6 39 ,000 15.6 
38.54 91.03 13 ,250 14.8 1 ,300* 2.7° 
See medians 
The value of using the medians as the representative figure for a group of cities is explained at the 


1 Since all cities did not report on all items the number of cities on which the medians are calculated is some- 


* An asterisk after the figures in columns 9 and 10 indicates a decrease rather than an increase 








“w" 


WwW 





CHART XIII 





AVERAGE PER CENT OF MUNICIPAL 
TOTAL BONDED DEBT FOR SCHOOLS 
Average for FISCAL YEAR ENDED IN 1923 


35 Cities 
over 100000 














62 Cities 





1OT Cities 
10.000 -30,000 


G4 Cities 
$000 -10000¢ 


' §1 Cities 
under §000 




















MM Per Cent of Municipal Bonded Debt 
for Schools 


CL] Per cent of Municipal Bonded Debt 
for all Purposes other than Schools 





CHART XIV 


AVERAGE SCHOOL DEBT PER PUPIL 


IN AVERAGE DAILY ATTENDANCE 
Sverage for FISCAL YEAR ENDED IN 19235 


35 Cities 
over 100,000 ISS 17 


G2 Cities 
30,000-100,000 170.59 





_ ur - Ala lol: — C g 
es = —~—™ ~ a = ~ 


Dywewr< word 


tte | Ae oOo> oS 








107 Cities 
10.00 0-30,000 


64 Cities 
5,000-10000 zIt5 cl 


51 Cities 
under 5000 

















Increase in School Debts 


Columns 7 to 10 of the tables show that 
there was a relatively rapid increase in school 
debts between 1920 and 1923. This is the re- 
sult of several factors discussed at length in 
another section. School officials at present 
are being called upon to house increasing 
numbers of school children. School popula- 




















tion in the last decade increased three times as 
rapidly as the general population. Also be- 
tween 1920 and 1923 many school systems 
were not only taking care of the current in- 
crease in school attendance, but were also 
constructing the buildings postponed during 
the war emergency that normally would have 
been provided before 1920. 


TABLE 32.—MUNICIPAL AND SCHOOL BONDED INDEBTEDNESS 
Fiscal Year Ended in 1923 


35 Cities over 100,000—Arranged in Order of Population 1920 Census 
















































































































| | 
Total 4. | | Net Increase* in Bonded Debt since 
| Municipal | Bonded of total | w- 2 | a January 1, 1920 
cit — school bonded | debt per | pupil in wre TS 
y ent debt debt for| capita | average || Municipal debt, in- | , 

| (including | schools | 1920 daily cluding school debt : School debt i 

—_ Census | attend- Per | Per 

| debt eee Amount | cent | Amount | cent 
im I 1] 2 3 We eR fey, ke Se 8 | Cie RANE BT 
Philadelphia, Pa.....||.......... $18 ,302.764|........ ey 6} RT ae | $8,473,228 | 86.2 
Detroit, Mich... .. . ||$128,826,176] 31,548,624) 24.5 |$129.65 | 240.55 ||. ............|.. an hh Bane 
Cleveland, Ohio.....|| 94,781,834) 25,275,710) 26.7 | 118.94 | 206.84 bo apae Ke 12,673,750 /|100.6 
St. Louis, Mo....... | 13/407;000] 2/275,000] 17.0 | 17.34 | 25.97 || $792,000 | 6.3 | ‘'375,880"| 14.2° 
Pittsburgh, Pa... ... Jrseeeeeeeees 12,356 ,412]........ Vey @ 3) er errr leeseee| 3,205,400 35.0 
San Francisco, Calif. || 68,563,600| 6,675,000} 9.7 | 135.32 | 118.78 || 10,586,400] 13.4*| 1,434,200* | 17.7° 
Newark, N. J.......|| 37,086,361 12,212,086} 32.9 89.46 | 185.87 9,949,800 | 36.7 | 4,662 61.7 
Cincinnati, Ohio... . 76 ,620 , 241 8,421,505} 11.0 190.96 | 186.02 15,182,849 | 24.7 | 3, 73.9 
Minneapolis, Minn. . 33,554,592; 17,994,000] 53.6 88.17 | 290.86 10,976 ,557 | 48.6 8 ,977 ,500 99.6 
Indianapolis, Ind... .}|......... ix 8 SR ae 245.14 Hew ccccccccccsiecees 6 ,671,000* | 39.7* 
Rochester, N. Y..... 7,410,195) 22.7 110.48 | 171.73 9,987,217 | 44.0 4,382 ,680 
Denver, Colo........ Rate: 4,350,000]........ ¥ me Fo ey eee ee 4,350,000 |.... 
Providence, R. I..... 19,734,651 4,447,000} 22.5 83.06 | 125.76 883 ,906 4.7 2,011,745* | 31.1* 
Louisville, Ky....... 12,517 ,520 1,834,900; 14.7 53.29 57 .62 3,576,018 | 40.0 986 ,334 /|116.2 
St. Paul, Minn...... 14,629 ,060 4,146,000} 28.3 62.33 123.03 6,246,000 | 74.5 2,000,000 | 93.2 

| 
Akron, Ohio........ 18,329 ,328 7,588,607! 41.4 87.94 | 265.62 12 ,552 ,414 lo17 3 | 3,776,476 99.1 
Omaha, Nebr....... 22 ,083 ,016 8,131,728) 36.8 115.26 | 264.83 7,938,145 | 56.1 | 4,752,000 /140.6 
Worcester, Mass... . . 7 ,863 ,265 1,255,200} 16.0 43.74 | 40.04 jj.......... oe bat utes Oe +) oer 
Birmingham, Ala... . 10,109 ,681 4,226,000} 41.8 56.54 | 133.83 2,102,000 | 26.2 | 1,981,500 88.3 
San Antonio, Tex.... 9 ,656 ,082 3,157,088) 32.7 59.83 150 .62 1 , 287 ,000 15.4 1,906,000 {152.3 
Dallas, Tex......... 13 ,590 ,500 4,528,500; 33.3 85.49 | 163.55 ||...... eee! | 2,071,000 | 84.3 
Dayton, Ohio....... 14,945 ,085 4,428,000} 29.6 97.96 | 198.94 4,956,450 | 49.6 | 3,520,000 (387.7 
Bridgeport, Conn... . 10 ,902 ,280 2,047,000; 18.8 75.95 90.46 468,000 | 4.5 | 858 , 000 72.2 
Grand Rapids, Mich. 8,205,117 3,220,100} 39.2 59.62 | 166.50 3,920 ,950 | 91.5 | 1,551,000 | 92.9 
Paterson, N. J...... 7,744,541 4,243,933) 54.8 57.00 | 200.83 2,686 ,994 53.1 2,280,500 (116.1 
Youngstown, Ohio...||............ se ae ae ee) PERS ae 1,815,500 |117.0 
New Bedford, Mass..|/| 12,480,000} 2,900,000} 23.2 | 102.96 | 183.87 3,748,000 | 42.9] 1,656,000 /133.1 
Trenton, N. J....... 7,240 ,603 1,476,337; 20.4 60.70 95.98 5,094,190 |237.3 | 430 , 200 41.1 
Nashville, Tenn.... 11,715,000 1,150,000 9.8 98 .99 63 .86 2,023,000 | 20.9 | 72 ,000* 5.9° 
Salt Lake City, Utah. | 9,660 ,500 3,461,000} 35.8 81.79 | 142.92 136,500 | 1.4 | 0 0 
Camden, N.J...... || 8,022,741] 3,032,809] 37.8 | 68.98 | 187.51 || 3,055,080 | 61.5 | 1,586,000 |109.6 
Albany, N. Y....... 8 ,685 , 906 2,806,720; 32.3 76.63 | 250.64 663,276 | 8.3 1,600,520 /|132.7 
Cambridge, Mass....|| 5,488,229 742,200] 13.5 | 50.03| 49.96 247,000 | 4.7| (132,000 | 21.6 
RR givis. sl. s s-cands ies 1,651,800} ...... ayers; °C) ah eee 97,200" | 5.6* 

Yonkers, N. Y...... 14,283 ,603 4,469,590) 31.3 142.59 245.07 3,623,083 | 34.0 | 1,696,440 61.2 
Averages........... $25,289,670 $6,721,828) 25.2 $93.61 | $153.17 $4,060,401 | 26.2 $2,249,722 | 57.9 
PEED Sc rcevocees 13,407,000 4,243,933| 28.3 83.06 150.62 3,576,018 | 36.7 | 1,815,500 87.3 









Note ~—Transferred to sinking fund. * An aste 
rathe 











risk after the figures in columns 7 to 10 indicates a decrease 
r than an increase. 












2, Tables 21 to 25. 






Indebtedness. The figures in column 9 are similarly derived f 






ence between this figure and the one given in column 3. 









reported in Table 2], into their total bonded school debt as repo 






same cities as given in column 2. 


The figures given in Tables 32 to 34 were either taken directly or derived from the section of the inquiry (page 62) headed 
Outstanding Bonded Indebtedness. The average daily attendance used in calculating the figures in column 6 is found in column 


The figures in column 7 are the difference between the amount of bonded indebtedness incurred since January 1, 1920, and the 
amount of bonded indebtedness paid off since rove ap 1, 1920, as reported after “1” under the heading Outstanding Bonded 
e 


rom those reported after ‘ 2.” 


The percentage given in column 8 is calculated by dividing the figure in column 7 by the difference between this figure and the 
one given in column 2. The percentage given in column 10 is calculated by dividing the figure given in column 9 by the differ- 


The average per cent of total bonded debt for schools given at the foot of column 4 is calculated by dividing the total of the 
municipal bonded debt of those cities that reported into the total bonded school debt of the same cities. 

The average at the foot of column 5 is calculated by dividing the figure representing the total population of the cities that have 
& Teport in column 2 into the total municipal bonded debt of the same cities. 

The average at the bottom of column 6 is calculated by dividing the total average daily attendance of these 35 cities as 


rted in column 3 of this table. 


_ . The average per cent increase in municipal bonded debt since January 1, 1920, given at the foot of column 8 is calculated by 
dividing the total of the figures given in column 7 by the difference between this total and the total municipal bonded debt of the 
The same method is used in calculating the average per cent given at the foot of column 10. 





















62 Cities 30,000 to 100,000—Arranged in Order of Population 1920 Census 


Fiscal Year Ended in 1923 


TABLE 33.—MUNICIPAL AND SCHOOL BONDED INDEBTEDNESS 































school 
debt 





Bonded | of total 





Per cent debt per || 





bonded 
debt for 





daily 


att a 




















? 


















0 
2 ,886 ,000 


2 ,675 ,000 
082 ,000 





Terre Haute, Ind... 2,724,000 ’ 
Rockford, Ill..." 1,590,400} 732,500 
sens ac 2 ,665| 1,424,221 







i 











7,217 ,654 
790 ,000 


_ 


























































1,677 ,050 
577 ,000 














Oe eee wenne 
eee 
Pee eeetiveseeeseses 


a 

















Muncie ie, Ind... iets «5. t 
» Mass..... 1,490,600 384 ,500 
New Belen: .. “SR 1,558 /676 
Williamsport, Pa. ee 621 ,605 
Battle Creek, Mich 1,432,000] 425,000 
E. Chicago, Ind.... "||..." ’. 717/000 
forgot "1 1460;656| 1,399°908 
A ies ,450, 1,252,700 
wn SEO Fisepces 805 °500 


951,000 


N. ° Heard: 35, 
1 ,000 967 ,000 
Petersburg, Va.. ||" 3,909 ,000 500 ,000 1 
an 939 ,500 412,000 


1,410,000 
447 ,000 





















wo 






























































ee 


El 
average || Municipal debt, in- 
i _¢luding school debt 


»y 


__ Amount 


Net increase* in bonded de 
ary 1, 192 













bt since Jar 
0 


School debt 





Per 
| cent Amount 
Ss =z 
$739 ,000 
1,122,500 
845 ,000 
| 1,413 ,445 


443 ,000 
2,195,200 


610,000 
, 260 ,000 


,359 ,000 
814,800 
822 ,000 











103.4 





| 
20 
94.2 


‘40.3 


99 
105 
45.! 


65.6 


“800,000 '|°38°6 
335,000 


115.2 


170,000 | 26 

84,466" 
,656 , 000 
737 ,650 | 37. 
"743,500 
,093 ,000 


889 ,500 


51. 


4 
86 .{ 


| 47 


387 .6 


70.3 


19" | 


512,000 





$3,155,650) $1,397,870 
2,308,425; 1,063,000 


























$1,308, 


795, 


70.8 | 





46.3 


23.9 | 


1a 
o =>) 


230.9 | 





ie) 


NON 
* 


1,734,000 


239 ,000* 
192 ,400 
181 ,000* 
,119 ,300 
1,350,000 


110,000 
S10 000 
1,500 .000 
1,489 ,000 
1,045 .000 


250 ,000 
732 ,500 
| 905 .000 
| 10 .OO0* 


362 ,250* 


1,975 OOD 
331.000 
1,124,439 

800 .000 


,300 ,000 


289 ,000* 
| 1,900 ,000 
63 000 
666 .O0OO0 
15 ,000 





536 .000 
075,000 
| 120 ,OOO 
94 .500* 
511,000 


347 ,000 
552.000 
| 360 ,000 
| 487 .000*} 
,093 ,000 





14,500 
700 .000 
616 ,000 
,190 ,000 
140 ,OOO 


388 800 
710,000 
22 .500* 
688 ,000 
176,500 


125 ,000 
418 ,000 
200 ,000 


6506 ,000 


656 ,000 
445 ,000 
602 ,000 
200 .000 
412 ,000 


250 ,000 
17 ,000 
$609,084 

552,000 | 
















Note ! Approximated. 





*An asterisk after the figures in columns 7 to 10 indicates a decrease rather than an increase. 


Pet 














































[56] 








e€ Janu. 


debt 


Per 


cent 


TABLE 34.—MUNICIPAL AND SCHOOL BONDED INDEBTEDNESS 
Fiscal Year Ended in 1923 


107 Cities 10,000 to 30,000—Arranged in Order of Population 1920 Census 





i . 


Cranston, hd a. 6:0 
Plainfield, N. J.... 
Warren, Ohio. 
Richmond, Ind 


Rome, N 


Lebanon, Pa. 
Wilkinsburg, Pa... . .|} 
Great Falls, Mont.. .|/ 
Meridian, Miss... 
Ottumwa, Iowa.. 


Burlington, Vt. 
Beverly, Mass. 








N. Adams, Mass... 
Gloversville, N. Y. 
Pottsville, Pa. 


Durham, N.C... 
Logansport, Ind. 
Beloit, Wis 

Sedalia, Mo : 
White Plains, N. Y. 


Eau Claire, Wis. . 
Torrington, Conn... 
Olean, N. Y a 
Elyria, Ohio. 
Tucson, Ariz.. 


Mason City, Iowa. ..| 
Chicago Heights, II]..| 
Appleton, Wis..... 
Ann Arbor, Mich.. | 
Dunkirk, N. Y... 


| 
San Bernardino, Cal..|| 
Bessemer, Ala......_ || 
Bakersfield, Calif... . 
Yakima, Wash. . 
Middletown, N. Y. 


Pittsburg, Kans... 
Fairmont, W. Va... 
Hackensack, N. J.. 
Mt. Carmel, Pa... 
Owensboro, Ky.. .. 


Vincennes, Ind..... 
Gardner, Mass... 


Sunbury, Pa........ 
Walla Walla, Wash. 
Santa Ana, Calif... 
Mishawaka, Ind... 
Salina, Kans 


Rutland, Vt 
Streator, Ill......... 
Granite City, Tl... || 
Ashland, K 
Millville, N. J......_ 


Aberdeen, S. Dak... . 
New Castle, Ind.... 
Keokuk, Iowa... . 
Ardmore, Okla 
Donora, Pa....... 


Grand Forks, N. D.. 
Huntington, Ind... . 

Grand Island, Nebr.. 
Cheyenne, Wyo..... 
ester, Minn... . 


Marinette, Wis...... 
Coffeyville, Kans... 
Niles i 





Total 
Municipal 
Bonded 
debt 
(including 


196 ,200 | 


472 ,882 


,612 ,000 


» 180,000 | 


732 ,000 
1,031,500 | 


Or 


3806 


606 ,600 | 


,402 000 | 
500 | 
983 ,600 | 


644, 


282 ,000 
3,050 ,864 


424 ,000 
890 , 000 
»524 ,955 
2 ,037 ,924 
»119,500 


799 ,500 
2,297 ,878 


‘715,400 
848 ,000 


230,000 
412,708 
357 .000 
1,953 ,530 
816 ,500 
472,323 
240,000 
400,671 


1 ,257 ,284 | 


237 ,500 
798 ,000 
1,964,986 
838 ,000 


1,481,755 
613,750 
746 ,000 

1,920 ,663 


385 ,000 
2,358 ,530 


siav | 

















Bonded 
school 
debt 


3 


 +$332,848 | 


3,006 
,500 

712 ,000 
59 , 200 


87 ,600 
72,882 
5,000 
,000 

1 ,0OO 


000 
000 
215 
,000 
106 ,600 


813 ,000 
342 , 500 
543 ,600 
214,000 
619,810 


72,000 
240 ,000 
623 ,800 
,552 ,000 
,401 ,500 


769 ,500 
202 , 400 
430 ,000 
,133 , 500 
323 ,000 


637 ,500 
407 ,000 
617 ,000 
429 ,750 
329 ,000 


465 ,000 
231 ,000 
869 ,750 
157 , 500 
290 ,601 


179 ,000 
189 ,250 
175,000 
392 ,000 
210,000 


361 , 708 
357 ,000 
988 , 126 
253 ,000 
423 ,066 


134,500 

45 ,000 
204 ,000 
337 ,500 
128 ,369 


440 ,766 
237 ,5 

612,000 
531 ,386 
447 ,000 


192,500 
250 ,000 


Per cent) Munici- 
| of total pal 
| bonded | debt per 
| debt for | capita 
schools | 1920 
Census 


4 
28.4 | $39.83 
45.0 91.77 


| 
| 

















School | 
debt per I} 
pupil in ||__ 


average || Municipal debt, in- 
daily || cluding school debt 


attend- 
ance || Amount 
f | my -_ 
64.97, 
218.25 
344 


166 . 95 


400 


,500 


| $675,000 | 


| 
j 
| 
| 
| 
| 
} 
| 


,000 | 


,000 


,000* 


000 


,335* 


,000 


7,000 


500 |} 
,200* 
4,008 * 


2,390 


| 
| 


7 ,000*| 
,000 | 


,830 
,000 
,000 


5,000 
,918 


,000 | 


812,£ 
176,5 
508 

420 ,500 
319 ,000 


428 850 
"824 000 


217 ,000 
853 ,820 


| 
| 


Per 
cent 


§ 
136 
56 . 


403 


13.0* 


“ith 


1920 


Net Increase* in Bonded Debt since 
January 


School debt 


Amount 


Z 000 
Z,000 
90 ,000* 

¥  .U00* 
670 ,000 
> UUO* 


500 


9 
500 
,200* 
I9Z 


2,000 


\* 
OUO0* 
ROO 
U00 
,, VU 


245 ,000 


410,000 
896 , 500 
60 ,000* 


102 ,500 
800 ,O00 
365 ,.000 
O00 
329 .000 
33 ,000* 
47 ,500* 
222 ,000 
8 ,000* 
290 ,601 


10 ,000* 
18,000 
00 
3 .000* 
3 ,000* 


215,000 


659 , 125 
22) ,.000 | 


,000 | 


3,000 | 
i I 
16 ,000*| 
325 ,000 | 
15,800 


414,500 | 
176 ,500 | 
517 ,000 | 
366 ,500 | 
148 ,000 


500 | 
125 ,000 | 


407 ,000 
150 ,000 


| 
,000 | 


12,000* 
146 '000 


Per 
cent 


OW GAWNHwe 


0 
100 


a 


153 
58 


137. 
248. 
27 
33.: 
91.8 


COn16o 00 


w 











TABLE 34.—MUNICIPAL AND SCHOOL BONDED INDEBTEDNESS 


Continued 





I 


2 


3 


/ 





Atchison, Kans...... 
Mankato, Minn..... 
Lawrence, Kans... .. 
Stratford, Conn..... 
Morgantown, W. Va. 


Sault Ste. Marie, M.. 
New Kensington, Pa. 
Enfield, Conn 


E. Hartford, Conn... 


Hastings, Nebr...... 
Sapulpa, Okla 

Englewood, N. J... . 
Frankfort, Ind... .. . 
Texarkana, Texas... 


Iowa City, Iowa. ... 
Arkansas City, Kans. 
Annapolis, Md.!..... 
Faribault, Minn..... 
Palestine, Texas... . 


Oneida, N. Y 
Winchester, Mass... 


N. Platte, Nebr... . . 
Punxsutawney, Pa... 
Chanute, Kans. 


Cape Girardeau, Mo. 
Ur . Tl 

Ilion, N. Y 
Crawfordsville, Ind. . 
Carthage, Mo 


Hoquiam, Wash..... 











1,302 ,833 | 
760 


465,000 


321 ,500 


649 ,458 


384 , 538 
595 ,000 
594 ,000 
200 ,000 
233 ,000 


173 ,000 
307 ,000 
207 ,500 
162,185 
200 ,000 
258 ,000 
606 ,941 
382 ,500 
240 ,000 
195 ,000 


250 ,000 


92,750 


363,000 
"23 000° 
26 ,O000* 
32 ,500* 
“100,000 | 
67 ,800*| 
39 ,600°*| 


74,000 | 
463 ,900 
785 ,000 | 


59 ,841"*| 
250,000 | 


286 ,628 
105.65 || 104,000 


80.17 | 1,800* 


"793 000°] *’ 


69. a alee 


1° os 


‘ 


54 .000* 


250 .000 


160 ,000 


DU .OO0* 


00 


000 


§ OOD* 


DOOD 


U0OUO* 


2.000* 


2U ,00O0 


,000* 


000 
000 
1,800* 


1] 
4 


105. 
123. 


116.76 


202 ,000 


70, 
106, 


35, 


O00 
UUU 


O00 


20 , 500* 


65.87 | 








$385,127 
290,601 











$131.58 


| $341,923 | 
105.10 || 284,314 


53.5 $174,947 
58.3 | 111,000 








Note— Includes Anne Arundel County. 


* An asterisk after the figures in columns 7 to 10 incidates a decrease 
rather than an increase. 


79.2 


34.3 








TABLE 35.—-SUMMARY OF SOURCES OF CITY SCHOOL REVENUES (TOTALS AND AVERAGES 
Fiscal year ended in 1923 





Average per cent of total receipts from 





fi 


Bonds 
and 


County 




















SEBS). |F 
NWowwo 








State Federal 


Gov't 


Other 
sources 











1924. 





[¢ MAY BE necessary to cut down expenses, but it should not be done by robbing childhood of 

its birthright. The remedy rests in a more scientific distribution of funds and the equaliza- 
tion of taxation. The destiny of the public schools is the destiny of the Republic; the Nation of 
the future must pass through the schoolroom where the traditions of our free institutions are 
conserved and transmitted. What that future shall be rests with 


From the Resolutions of the Depariment of Superintendence of the National Education Association, Chicago, 


the American people.— 




















Sources of City School Revenues in 1923 


This section presents figures on the sources 
1923. The data 
1 were obtained from a section of the in- 
reproduced on page 62. 
The facts are 
36. Table 37 gives figures for individua 
cities over 100,000 in 
did not permit including similar tables for 
( 100,000, but 
available and may be obtained by 
the Headquarters of the National Education 


ty school revenues in 


summarized in 


Tables 35 


population. Space 


ities under such tables are 


addressing 


Association. 
Chart XV is 


shows that the most of the revenues o 


based upon Table 35. It 
f city 


Reve- 


nue from local taxes, bonds and loans and 


school systems come from local sources. 


from the county may be placed in this class 
as well as some of that from “other sources.” 
Too large a percentage of city school revenue 
comes from local sources to make likely equal- 
ity of educational opportunity. 
Caution Needed in Interpretation 
The cautions suggested on page 35 should 


] ; : ° 
be observed in interpreting the given 


in this section. The compl systems 


whereby some schools recei income 
1 

makes the collection of comparable hgul 

difficult. 


is in reality ir low 


es on 
revenues especially 
a “‘county tax”’ 
is levied on a district basis and 
County 


collecting and distributing, hows 


rectly to the district. 


therefore known and reported as : 
Other conditions of a similar natu: 
make it difficult to keep revenue figures 


parable. 


Revenues from Bonds and Loans 


of income coming from 


The 


bonds and loans is significant. 


percentage 
Since the ng- 
ures given are for but one year they cannot be 
accepted as representative for any single city. 
The averages and medians given in the sum- 
indicative of the 


mary tables, however, are 


CHART XV 


CITY SCHOOL REVENUES 
PER CENT oF TOTAL RECEIPTS FROM ALL SOURCES 


Average for 
44Cities 
over 100,000 


70 Cities 
30000 - 100,000 


118 Cities 
19000 -3Q000 





97 Cities 
5000 ~ 10,000 





62 Cities 
undser S000 
WB Local Taxes 


C7 Bounds & Loans 


— County 


0.7% 


FISCAL YEAR ENDED 1923 




















% 


State” 
M0 tedcral Govt, 
Other Sources 





[59} 





percentage of present school 
comes from bonds and loans. 
revenue goes into permanent improvements, 
buildings and sites, but in some cities it is be- 


revenue that 


Most of this 


ing partly used for current expenses. 
practice if continued is bad. 
sary occasionally in an emergency, but 
be used only in an emergency. 


TABLE 36.—SUMMARY OF SOURCES OF CITY SCHOOL REVENUES (MEDIANS 


Fiscal year ended in 1923 


It may be 





Median 
receipts 





I 


2 





44 cities over 100,000 in population... 

70 cities 30,000 to 100,000 in population... 
118 cities 10,000 to 30,000 in population... . 
97 cities 5,000 to 10,000 in population... . 
62 cities under 5,000 in population. . 








$3 ,794 935.94 
1,168,161 .09 
270 ,596 .96 
132,960.94 

77 ,308 . 54 








| 


Median per cent of total receipts from 


Bonds ra 
and County | 


a | | 


State Federal 
Gov't 


Other 


sources 











TABLE 37.—SOURCES OF CITY SCHOOL REVENUES 
Fiscal Year Ended in 1923 
44 Cities over 100,o00o—Arranged in Order of Population 1920 Census 





Per cent of total receipts from 





e 
5 


Bonds | 
Local and 


County 
taxes Loans , 








6 | 7 











—— 


S 88835 


16 
6 
8 


’ 
’ 
’ 
, 
’ 


= ++ 


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SSS Sesh Seek? FSeRe & 
eg S8985 Ge 


BE 2888 


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SBE SEEE 


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ewrves 


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— 
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~ 


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ce 


Be 
Be 


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££ 


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oo o 


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0 
19.6 
0 
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0. 


31 


ot 


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8 & 





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sources 


~ (oWww 


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2 


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en; OMOSCSO SCOMSSO KFOCSOO SCOOKrN COCO s00OOeM ooucoeo ocoooo oo 


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: ag 











FOR |! 
GE? 
School 
Board 0 
Board « 
Other € 
Supenn 
Supenin 
Supenin 
Compu 
Compu 
Resear 
Other | 


Tc 


IN 
Superv 
Superv 
Prnay 
Princ 
Prineyy 
Prine 
Other 
Salan 
Text 
Other 
Comn 


Other 


Form Used in Collecting Data finance presented in this Bulletin. This 
form was sent to all city school Superinten- 


The following three pages reproduce the dents by the National Education Association 
form used in collecting the data on school 


in November, 1923. 


EXPENDITURES FOR ALL SCHOOL PURPOSES 


FOR LAST COMPLETE FISCAL YEAR BEGINNING... coony Wang Onding 
GENERAL CONTROL FIXED aaunen 
Other School elections . Pensions 


Sources 
Rents 


Board of education and secretary's office—salaries 
Insurance 


Board of education and secretary’s office—supplies 
Taxes 
Contrsbutions and contingenaes 
Total fixed charges 
DEBT SERVICE 
Payment of bonds—direct 


Other expenses of business control 





Superintendent’s office—salaries 
Superintendent’s office—supplies 


Superintendent’s office—other expenses 





Compulsory education—salaries 
Compulsory education—other expenses | Payment of bonds—sinking fund 
Research | Redemption of short term loans . 
Other expense of education control. ; Payment of interest—on bonds 

Total for general control | Payment of interest-—on short term loans 


mm INSTRUCTIONAL SERVICE 
er ’ 
Supervisors—salaries . ° : ‘ : ; one CAPITAL OUTLAY 


Refunds of taxes and tuition . 
| Total expense of debt service 


sources 
Supervisors—other expenses ; ‘ ‘ ‘ ial 

Principals’ offices—salaries of principals x ‘ - | New buildings 

Principals’ offices—salaries of clerks . ; ; - | Sepeovement of new grande 


Alteration of old buildings (not repairs) ; 
Principals’ offices—other expenses | ‘ . . . | Equipment of new Seeenge heating, lighting, 
plumbing and electricity 


Principals’ offices—supplies 


Other expense of supervision . “ ‘ ° 
Equipment of new buildings—furniture 
Salaries of teachers ° ‘ . ° . . : : 
Equipment of new buildings—imstructional apparatus 


Text books . . . , ° . ; ; - 
’ Le, . Equipment of new buildings—other equipment 

Other supplies used in instruction . Equipment of old buildings—heating, lighting, 

Commencement exercises and exhibits plumbing and electricity . 

Equipment of old buildings—furniture 


Other expense of instruction . 
Equipment of old buildings—instructional apparatus 





Total for instructional service . . ‘ . » 
: Equipment of old buildings—other equipment 
2 OPERATION OF SCHOOL PLANT Other capital outlay 
: Wages of janitors and other employees . : ‘ iiiesaiaa vi : Total capital outlay 
Fuel ‘ . : ° : ‘ , ; ‘ —s— ‘ 
3 : AUXILIARY AGENCIES 
3 Water . . P . . ‘ . ‘ ‘ sanepesniimsaslegiinalens Sf ee eee 
26 iz 
1 ee ant sag : ‘ : : ; Y ; ae 7 ” | Libraries—books, repairs and replacements 
Janivors’ supplies © © - + + +t menenenetnnenntnnernrnnens Ppp cuen 
~ 9 General care of grounds i , ; ‘ . : sale , aks : 
2.7 Health service—medical inspection 
2.1 Services other than personal ae ee a | ee , 
18 On , . Health service—nurse service 
0.6 Se See « , 2 J . — Health service—dental service 
3.2 Total for operation of plant . 4 : ‘ a ~ | Heaith service—other expense 
> ” 
3 MAINTENANCE OF PLANT Transportation of pupils 
| 4 Upkeep of grounds (repairs) | Care of children in institutions 
P Provision of lunches 


Repair of buildings P ae ee 
Repair and replacement of “heating, lighting and Community lectures and social centers 


plumbing equipment . 


nO ie 


Recreation 
Repair and replacementof apparatus used in instruction scanesiniinnine’ Ml 
Other expenses 
Payments to private schools ond those of ocher évil 
Repair and replacement of other equipment ; anand ; divisions 
Total expenditures euniliary — and cher 
sundry activities 


Total expense of maintenance of plant . . - —ow - GRAND TOTAL 
AVERAGE DAILY ATTENDANCE 


922-23? 


Repair and replacement of furniture 


~] 


Other expense of maintenance 


we | Heme 


What was the total average daily attendance in your school system for the school year | 





| 


[61] 





TOTAL REVENTE OF SCHOOL SYSTEM ©) 
FOR LAST COMPLETE FISCAL YEAR 
Recevied from (4) 
(1) The State 
(2) Federal Government 
(3) The County 
(4) Local Taxes... é 
(5) All other sources (Itemize any not listed) 
1 Sale of bonds 
2 Sale of property 
3 Tuition 
4 Rentals 














Total received from all sources for last complete fiscal year (a) . 


<4 In the statement of total revenues received from all sources do not include balance from preceding years. 
(>) List only moneys actually raised by each, i. e., do not list the whole Smith-Hughes fund after the State. 








PROPERTY VALUATIONS AND TAX RATES 


What is the assessed valuation of taxablé property in your city? —....... 


Assessed valuation is what per cent of real valuation of taxable property? 

Is this percentage fixed by law? cece 

What is your total municipal tax rate per $100 assessed valuation for all municipal purposes including schools’ 

What is your school tax rate * per $100 assessed valuation? 20000. cceeceeceee eens 

If the city and the school district are not co-terminous, what is total assesse d valuation of taxable property in the school district 


What per cent is this of the real valuation of taxable property in the school district? 





Is there a maximum school tax rate fixed by state law or charter provisions? ..................._ If so, what is this legal maximum rate? 





8. What was the total municipal tax rate the preceding year? 








What was the school tax rate that year? 





* The school tax rate is a part of the total municipal tax rate reported in Question 4. If no separate rate is levied expressly for schools, compute the rat 
the basis of the proportion of the total municipal tax devoted to school purposes. 








OUTSTANDING BONDED INDEBTEDNESS 


1. What is the total net * bonded indebtedness of your city which has been incurred for all municipal purposes including schools? 
What amount of this total was incurred since Jan. 1, 1920?_..................What amount of bonded indebtedness has been paid 
Jan. 1, 1920? 

2. What is the net * bonded indebtedness which has been incurr cd for all schcol purposes? (This amount is a part of the total report 
Question 1, above.) 2... What amount of this total was incurred since Jan. 1, 1920? 0. | What a 
of school bonded indebtedness has been paid off since Jan. 1, 1920? 

3. What amount of the net* school bonded indebtedness has been incurred for purposes other than the purchase of sites and the er 
remodeling and equipment of school buildings, (i. e., for purposes other than capital outlay)? 





(uy, 200 ietitadeny © quent Ge cutstending grow inditetegm Tee meaty actually held tn sinking fends, or otherwise in reserve, for liquidation 


(Over) 





mum rate? 


eporte in 


it amount 


erection, 


TEACHERS SALARIES 


(The questions on this page should be answered 


ir school system the same “salary schedule” in effect this school year that was in effect during t 


2. Did you at the beginning of the present school year grant the regular annual increases provided for in } 


3. Does this year’s “salary schedule” provide for higher salaries or for lower salaries than last year’s “salary schedule 
(This question to be answered only if question | was answ 


n the spaces provided below give the changes ma le in your sche j ile this at 
F . 5 
(The spaces below are to be filled in only if question 1 was answered “ No.”’.) 





“Salary Schedule” in effect last year ] “Salary Schedule” in effec 
| 





| Annual increases } 
Minimum | Maximum | |S Minimum | Maximum 
salary salary salary | salary 
Amount 





Elementary teachers 








Junior high teachers 





Senior high teachers 





Elementary principals 





Junior high principals 








Senior high principals 








. Does the present situation indicate that your present “salary schedule” will be in effect next year?... 


. Does the present situation indicate that next year’s “salary schedule” will provide for higher salaries or for lower salaries? iecemieiaiieul 
(This question to be answered only if question 5 was answered “ No.) 


7. Will you pin to this blank a copy of the printed or mimeographed “salary schedule” now in effect in your city? 


1In these questions by “salary schedule” is meant: a plan for the payment of teachers, formally adopted by the Board of Education, which to a large degree 
automatically determines the minimum salary, the amount of and number of annual increases, and the maximum salaries reosived by teachers, principals, and others 


with specified qualifications. 





Soos| .- 














OBJECTIVES OF THE RESEARCH DIVISION 
NATIONAL EDUCATION ASSOCIATION 


- To conduct studies vital to the improvement of public school 
legislation and financial support. 


. To furnish information to Association members and affiliated 
organizations for use in advancing the welfare of the teaching 
profession. 


. To coordinate the research work of the Association’s committees 


and departments. 


. To supply special material needed by the Association’s Head- 
quarter’s Staff. 


. To serve as a clearing house for studies in the field of educational 
research. 


. To collect and disseminate current facts for the promotion of 
education. 


To fill each issue of the Research Bulletin of the National Edu- 
cation Association with timely information. The bulletins pre- 
viously issued are: 
Facts on the Cost of Public Education and What They Mean, 
Bulletin One, June, 1922. 64 pp. 25c (Out of Print) 


Facts for American Education Week, Bulletin Two, Novem- 
ber, 1922. 40pp. 25¢. 

Facts on State Educational Needs, Vol. I, No. 1, January, 
1923. 64pp. 25¢. 

Can the Nation Afford to Educate Its Children? Vol. I, 
No. 2, March, 1923. 72 pp. 25c. 

Teachers’ Salaries and Salary Trends in 1923, Vol. I, No. 3, 
May, 1923. 118pp. $1.00. 


Five Questions for American Education Week, Vol. I, No. 4, 
September, 1923. 56 pp. 25¢. 

















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