GAGBEBBGGSSSGGGGGGSO600R 06068605 ae VOL. VII, NO. 1 JANUARY, 1929 Research Bulletin OF THE National Education Association OBSesoeeoeaaaco ooo oo bono oooos sono oan aoeaaaGne a “ » » ce “ - “ Can the States Afford To Educate Their Children? PUBLISHED BY THE RESEARCH DIVISION OF THE NATIONAL EDUCATION ASSOCIATION 1201 SIXTEENTH STREET NORTHWEST, WASHINGTON, D. ¢ a Ca Ge Ge Co Ce Cs Cs Go Ce Co Co Ce Oo Ce Os Oo Os Oe Oe ee ee em eee Ba eS = Entered as second-class matter February 10, 1923, a e postoffice : bed Washington, D. C., under Act of August 24, 191 Acceptance for 5 mailing at special rate of postage provided for in Section 1103 Act of October 3, 1917, authorized Februar 0, 19 is zy Co uy) OS6666966665666666 666665666 6666666656 a 93900 ¢ eso re a GS i's) is) 6 Gs 3 ie) a 3 ©. S ©) © 6 fe) 5 @ 3 By BY © ) S 6 6 S S o © S 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. President, Ue. W. LAMKIN Secretary, J. W. CRABTREE The payment of the $5 membership fee of the National Education Association entitles one to receive the Research Bulletin, the Journal, the Annual Volume of Ad- dresses and Proceedings, and certain other publications of the National Education Asso- ciation for one year. One dollar of each $5 membership fee is for a year’s subscription to the Research Bulletin. The Research Bulletin may be subscribed for separately at a subscription price of $1 per year. Copies may be purchased for 25 cents, and in quantities at a reduced rate. 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. i —_— 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 special rate of postage provided for in Section 1103, Act of October 3, 1917, authorized February 10, 1923. Director of Research: John K. Norton. Assistant Directors of Research: Margaret M. Alltucker; Frank W. Hubbard; William G. Carr. + Executive and Editorial Offices.......... 1201 Sixteenth Street N. W., Washington, D. C. \ | ; Research Bulletins Previously Issued See page 43 for previously issued Research Bulletins and for information as to their availability. 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Reproduction of Material in Research Bulletins Electro-mat-slide service: The National Education Association maintains a special service to aid those reproducing material appearing in its publications. Send orders or requests for further information to the Division of Publications. Tables, charts, and any other material appearing in Research Bulletins may be ' reproduced for the advancement of education. No authority other than this notice is needed previous to such reproduction. For further information on this subject or others } affecting the work of the Division, address the Research Division, National Education | Association, 1201 Sixteenth Street N. W., Washington, D. C. ee ee Forewor Wealth, State State Stat Exp Lux! lax Selected Stat Apr Fini State sc Value ¢ The st The sti The st The st: Percen Percen Percen bil Percen Percen i a0 feet CONTENTS Pa Fo eword Wealth, income, and school support... State school costs and income.......... State wealth and value of school property............. State investments in life insurance, building construction and public education. . Expenditures for schools and for passenger automobiles Luxuries and school costs.... Tax collections and school costs in the United States. . Selected bibliographies.......... acer era wien Piet wrk alit saree ake State revenues for public education.................. Apportionment of state aid to public schools......... Financial aspects of certain administrative problems.... County unit of school support...... Jiso> baw State regulation of teachers salaries.......... Financial aspects of state teacher retirement systems... , PN dnd coneduas eos eeebcdenc Sources of information on economic resources and school costs LIST OF TABLES State school expenditures and income in 1926 (Table 1).... satacnin sia es Value of school property, wealth and savings deposits by states (Table 2) rhe states’ bills for schools, life insurance and building construction (Table 3 The states’ annual bills for schools and passenger automobiles (Table 4 The states’ annual bill for certain luxuries (Table 5)... The states’ bills for schools and for other governmental costs (Table 6)....... LIST OF CHARTS Percent of income expended for public schools by the various states in 1926 (Chart I).... Percent value of school property in the various states is of value of all property (Chart II Percent public school expenditures in the various states is of expenditures for passenger automo rE cet bce alka tel va kile se bees Vas pecddenemenebade ch ssee Percent public school costs in the various states is of expenditures for luxuries (Chart IV) Percent public school costs in the various states is of total tax collections in 1926 (Chart V [3] va FOREWORD A THIS Foreword is written, forty-one of our state legislatures are about to con- vene. In all states educational issues occupy an important place in the legis- lative program. In nearly all of the states the legislature faces the problem of securing funds for public schools. In most states the response will be favorable; in others a short-sighted policy may prevail. In either event, the action taken by the state legis- latures will profoundly affect educational, cultural, and material progress. In no state will financial issues be decided once and for all. They will arise again and again. Ignorance of the facts will always give rise to the fiction that the states cannot afford to make adequate outlays for schools. ‘This Bulletin contains facts which conclusively refute any such position. Indeed, the question raised in the title, “Can the States Afford to Educate Their Children?” might very well be worded, “Can the States Afford Not to Educate Their Children?” The preceding issue of the Research Bulletin dealt with the question of ability to support schools in the nation as a whole. This Bulletin, giving data by states, reveals that no state in the Union may truthfully say that it cannot afford to buy first-rate schools. After all, public education is a public purchase—a purchase made by the citizens of the state for the benefit of their children. In self-protection every state has chosen to buy some education for its future citizens. The amount and quality of education which the people buy is one of the best evidences obtainable of the general level of civilization and culture which they have reached. To bring this fact home to the pub- lic is one of the professional duties of educational workers. J. W. Crastree, Secretary, National Education Association. [4] ot a a a n mic schools. SeCO! ich of than it doubtt vreater is publ. Chis smaller in othe Fou proxim tederal rift! applied practic Sixt come, | lic sch recent Seve tion’s | SUPpOI ment. and v prevai Fig! can be econot To sions t bility ments preser and u to pre 1 vol. VI nail RO te ih yt ined i a a ae eo gyre i 4 i aici ited Pela liom ab bs RET is as in het? Wealth, Income, and School Support HE preceding issue of the Research Bul- letin presented certain facts concerning the development of public schools and their cost viewed in the light of the nation’s ‘bility to pay. Among the facts revealed were the following: First, a minor fraction of the nation’s eco- nomic power and capital is invested in public schools. Second, the nation expends annually for each of a number of items considerably more than it expends for public education. It is doubtful whether any of these items is of vreater significance to the general welfare than is public education. Chird, the nation’s total tax bill requires a smaller portion of its income than is required in other important countries. Fourth, public school costs constitute ap- proximately one fourth of the total tax bill, federal, state, and local. Fifth, the percent of the nation’s income applied to public expenditures has remained practically stationary in recent years. Sixth, the percent of the nation’s total in- come, and of its total tax bill, alloted for pub- lic school expenditures, has changed little in recent years. Seventh, there is no evidence that the .na- tion’s tax payments, including those for school support, are hindering its economic develop- ment. On the contrary, unusual prosperity and unparalleled industrial expansion have prevailed. Eighth, expenditures for public education can be justified under a policy of constructive economy in public outlays. To what extent are the preceding conclu- sions true for individual states? The applica- bility to particular states of some of the state- ments may be determined by using the figures presented in this Bulletin. Space limitations and unavailability of data make it impossible to present the figures necessary to determine 1“Can the Nation Afford to Educate Its vol. VI, no. 3, November, 1928. Children ?”’ the applicability of all of the statements to individual states. In addition to the data here presented for the states, a series of three selected and an notated bibliographies is included. From the state’s point of view, support of public education hinges on two major prob lems: obtaining revenue for schools and ap portioning this revenue to the local units of school control. Accordingly two bibliog raphies on state sources of revenue and on apportionment of state aid to schools are ap The third bibliography deals with ad ministration which are closely connected with pended. a selected series of issues in state school fiscal problems. These issues are: the county as a unit for school taxation, state regulation of teachers’ salaries, state support of a teacher’s retirement system, state school budgeting, and ot and about economic An note to each of these bibliographies points out sources information re sources school costs. introductory the relationship of the topic to the general problem of school finance. The first two tables of this Bulletin give the yearly expenditures for public schools, the the nual income and the total value of all tangible the also given for each state as to the total amount amount invested in school property, an property in various states. Figures are of saving deposits and the yearly expenditures for life insurance, building construction, auto- mobiles, and certain luxuries. The figures given are subject to various interpretations. ‘The principal purpose of pre- senting them here is to offer a basis whereby the of of the may be viewed in relation to its economic re cost education in each states sources and ability to pay for certain impor tant forms of service. ‘The mere statement of the amount expended by a state for schools has little significance in itself. To obtain a proper perspective, it is necessary to compare school expenditures with a state’s total eco- Research Bulletin of the National Education Associati [5] nomic resources, and with the amount which it expends for other important services. Then it is possible to tell whether a state looks upon the education of its children as a matter of relatively large or small importance. There is need for clear thinking concern- ing school costs. If we were to accept the shallow thinking of some, we might believe that money expended for schools is an eco- nomic loss. ‘To such thinkers the sole effect of school expenditures is to reduce the total amount of income which we have to spend. They would have us believe that the outcome of schooling is limited to the accommodation which parents receive from having their chil- dren “minded” five or six hours a day. If such attitudes were based on solid grounds, it would be sound economic policy to keep down school expenditures to the lowest possible minimum. It is true that in any one year the amount expended for schools somewhat reduces what we have available for food, clothing, shelter, the automobile, and other essentials or non- essentials. Such a narrow view of the effect of school expenditures, however, fails to get at the heart of the matter. A broad vision of the influence of good education suggests that instead of constituting an economic loss, money expended in good schools partakes both of the nature of sound investment and of insurance protection. Such expenditure is an investment in that it creates the intelligence upon which an effi- cient economic system must be based. Igno- rant citizens make neither good producers nor good consumers. The economic superiority of the United States and the high standard of living which we are able to maintain are the result of efficient organization, intelligent co- operation by the rank and file of workers, and the use of labor-saving machinery. Each of these is dependent upon the maintenance of a high general level of social intelligence, which is one of the products of an efficient system of education. It is doubtless such considerations which recently led president-elect Hoover to state that the principal factors in the recent in- 1See: “Can November, 1928, page 284. [6] the Nation Afford to Educate Its Children?” Research Bulletin, National Education Associatio: crease in productivity in the United States ar, human rather than material and to specif education as one of the major influences whic! has brought about gain in the economic eff ciency of our citizenship.’ Viewed in this light, money spent for edu cation is an investment of the highest orde: Our yearly national income now approache: ninety billion dollars. That this income i ninety billions, rather than fifty or sixty bi! lions, is very largely due to human factor: special capabilities possessed by the nation’s citizenry, which are the result of such agen. cies as good schools. ‘These qualities have not been developed in a day nor a decade. To the extent that they are an outcome of schooling, they are the product of many de- cades. The creation of a superior culture in any direction is the work of many generations. The nation since its beginning has maintained educational facilities so that a relatively large percent of the population might have oppor- tunities to develop their potentialities. ‘The fruit of this devotion to education is now being harvested. Our annual investment in schools is now about two and a quarter billion dollars. Due chiefly to the special aptitudes which the schools have assisted in creating, our income has been increased by ten, twenty, or more billions a year. If the schools have had even a small share in discovering and developing these special aptitudes, the investment made in them has been an exceedingly profitable one. These facts, and even a very limited ac- ceptance of Herbert Hoover’s contention that the improved quantity and quality of schoo! instruction has made a substantial contribution to our increasing “productive capacity,”’ would seem to offer full justification for looking upon school costs as an investment which pays handsome dividends. This conception of the place of schools and education in our economic system suggests the importance of protecting our human as- sets. It suggests that we look upon expendi- tures for education as payments to a deprecia tion or insurance fund which it is the sheeres' ~ tf en a ad ala On The ae i Reena

ROM GENERATION to generation we hand on our vast material equipment, our know! edge of how to run it, and our stock of intellectual and spiritual ideas. If suppress our educational system for a single generation, the equipment would decay, the most of our people would die of starvation, and intellectually and spiritually we should slip back | four thousand years in human progress.—Herbert Hoover. we were to It is of increasing importance that the less wealthy states choose the latter course. In our early history a state’s natural resources was the principal factor determining its eco- nomic position. Its supply of natural re- sources determined its wealth. This is be- coming less and less true. Human resources are rapidly replacing natural resources as the prepotent factor in determining a state’s eco- nomic status. A state poor as to natural re- sources can compensate by building up an efficient citizenry. A state’s natural resources cannot be changed, its human resources can. And an efficient school system is the agency which can do most to bring about the changes in a state’s citizenry which mean progress. Hence variation in the percent of income devoted to school support is to be expected. Some states will find it possible to keep their schools at a relatively high point of efficiency on a low tax rate. Some states will find a high tax rate necessary to achieve the same result. There is no particular amount or per- cent of income which can be suggested as the desirable one for a state to allot to education. It is of the greatest importance that every state shall constantly examine its school sys- tem in order to remove weak spots and to bring it to the highest possible point of effi- ciency. Neither cost nor other obstacles should be allowed to prevent achievement of this result. If it can be attained with a low tax rate, well and good. If high tax rates and real sacrifice are necessary they should be accepted. The cost of poor schools in the long run is likely to be far greater than the cost of good schools. The question should not be: Can we afford good schools? Rather it should be: Can we afford not to have good schools ? In presenting figures on the items of the tables, it is not intended to suggest that ex- penditures for these particular items should be reduced, or that they should be taxed for school support.' The development of a mod- ern taxation system is a separate problem which cannot be dealt with here. Some at- ey tention has been given to this matter in for. mer Bulletins.” Rather, the purpose of the tables is to pre sent the cost of education along with suff cient other data so that it may be seen proper economic perspective. We hear mu about education being our biggest and mo important business. true in your state? a minor percent of its economic power school support, and which annually expend, more for several other items than it expends for education, contend that it looks upon tly proper education of its citizenry as a mat ter of major importance? Do the data fo: your state given in this Bulletin indicate that it is financially impossible to make such schoo! improvements as wise educational experience suggests? ‘These are the questions we should ask ourselves. If a state really believes that education i a function of major importance it will se that early in the process of budgeting its in come for various purposes, both public ani private, sufficient financial support is alloted to schools. This will mean the rebuild ing of the fiscal system in many It may be necessary to replace an obsolete, un fair scheme for raising revenue by one which is up to date and equitable. But this is not an insuperable thing to accomplish. It has already been accomplished by some states. If difficulty is encountered in your state in securing the revenue necessary to desirable educational reorganization, is it due to lack of resources to tax, or a lack of willingness to pay the price? In short, does your state look upon education as a matter of first im portance or of minor importance? It is | shed light on this question that the tables presented in this Bulletin were prepared. To what extent is this Can a state which devote: States State School Costs and Income Table 1 gives figures for each state as to public school expenditures and income of t!ic people of the state. The nation’s yearly in come was $84,150,000,000 in 1926 and it ' The various points of view on taxation problems may be obtained by consulting references in section | of bibliography. 4“Major Issues in School Finance,” Research Bulletin of the National Education Association. January, 1927, page 42. Vol. VI, N [8] > Hom j - ioe nae emcee nt ich eee Mie —— ae _— ~~ a oc ae Pe RPA — te ie oF ' : UK } Ss E te ’ to es TABLE 1.—STATE SCHOOL EXPENDITURES AND INCOME IN 1926 Expended in Receipts of tax- Total cost of Index of per- | 1925-26 for pub- | supported uni- | public schools Percent centage re- States | licelementary | versities, colleges | elementary, sec- Estimated school cost | lationship of | and secondary and teacher ondary and income 1926 is of school costs schools training collegiate income to income institutions J 2 3 4 5 6 nited States $2,026, 308,190 $228 , 943,137 $2,255, 251,327 $84, 150,000,000 2.68 100.0 \labama.... 17,351,483 | 2,831,833 20, 183,316 917,235,000 20 82.1 \rizOMma......--s 8,506,677 1,806,121 10,312,798 94,525,000 3.50 130.6 \rkansas..... 13,965 , 866 | 1,704,518 15,670,384 723,690,000 2.17 81.0 California... . - 136 ,988 , 396 | 14, 228 , 863 151,217,259 3,929, 805 ,000 3.85 143 jlorado.....-- 26,549,547 4,075,604 30,625,151 816,255,000 3.75 139.9 Connecticut... 32,942 ,897 1,681,463 34,624, 360 1, 329,570,000 2.60 97.0 Delaware ‘4 3,668 , 801 537,445 4,206, 246 193,545,000 | 2.17 81.0 Dist. of Columbia. 9,384,140 274,474 9,658,614 546,975,000 | 1.77 66.0 Florida.....-- ‘ 30,089 ,478 2,806,312 32,895,790 504 , 900 , 000 6.52 43.3 Georgia.....+++s | 17,357 ,622 3,340,561 20,698 , 183 1, 287,495,000 1.61 60.1 Idaho : ; 9,022,507 2,100,298 11,122,805 319,770,000 3.48 129.9 [llinois ; . 138,933,835 8 641,030 147,574,865 6 , 386 , 985 ,000 2.31 86 Indiana.... ; 61,323,144 | 6,915,685 68 , 238,829 2,128,995 ,000 3.21 119.8 lowa ‘ : 57, 288,245 10,193,926 67,482,171 1.725,075,000 3.91 145.9 Kansas... 35 ,603 ,036 5,888,018 41,491,054 1,304, 325,000 3.18 118 Kentucky......- 17,599, 363 | 4,042,290 21,641,653 1, 169,685 ,000 1.85 69.0 Louisiana. .... 19,784,737 3,329,209 23,113,946 950,895 ,000 2.43 90 Maine..... : 10,289,212 1,293,324 11,582,536 563 , 805 ,000 2.05 6.5 Maryland... - 21,770,107 4,806 ,994 26,577,101 1, 262,250,000 2.11 78.7 Massachusetts. .. 77,374,006 | 3,039, 290 80,413, 296 4,140, 180,000 1.94 ».4 Michigan in 99 447,319 | 14,031,158 113,478,477 3,290, 265 ,000 3.45 128.7 Minnesota — 51,929,667 9 326,829 61,256,496 1.699 830,000 | 3.60 134.3 Mississippi... . - . 12,599,596 | 3,087,476 15,687 ,072 647 955 ,000 2.42 00.3 Missouri. . as 53,217,104 | 6,381,320 59 598,424 2, 389,860,000 | 2.49 92.9 Montana....... 11,566,647 | 1,664,019 13, 230, 666 420,750,000 | 3.14 117 Nebraska......-- 29,348,812 4,916,037 34, 264, 849 917,235,000 | 3.74 139.6 Nevada..... 1,957,816 | 648 , 585 2,606,401 84,150,000 3.10 115 New Hampshire. 6,905 , 290 1,655,658 8,560,948 353,430,000 2.42 90.3 New Jersey. .... 92,999, 240 3,780,255 | 96,779,495 3.079, 890,000 3.14 117.2 New Mexico. ... 5,253,899 1,084,829 | 6,338,728 210,375,000 | 3.01 112.3 New York. s* 247 , 449,799 10,915,234 258 , 365 ,033 12. 243,825,000 | 2.11 78.7 North Carolina. 34,691 ,669 6,502,523 41,194,192 1,152,855 ,000 3.57 133.2 North Dakota... . 14,355,347 | 2,720,037 17,075,384 387,090,000 4.41 164.6 Obie. i... sae: e 127.950,815 | 12,558,369 140,509,184 5.057 415,000 2.78 103.7 Oklahoma..... ; 29 ,067 ,827 5,229,271 | 34, 297 ,098 1,304, 325,000 2.63 98.1 Qvemet. «x Tennessee KSA Texas NEA ; Utah Pee Vermont WALSA j Virginia ERELA Washington ents | West Virginia ane Wisconsin OASEA | Wyoming’ enCEA ; Research Dunsion, National Education Assh Calculations based on figures of the National Industrial Conference Boar the National Bureau of Economic Research, and the U.S. Bureau of Education. - [11] TABLE 2.—VALUE OF SCHOOL PROPERTY, WEALTH AND SAVING DEPOSITS BY STATES Index of percentage Value of public BR .. _ S..~ a, | relationship of value school property, | Wealth (value of school property and States e ,sec- | of all tangible Total saving he ae ondary colle- property) deposits . ‘ giate Wealth | Saving | Wealth | Saving deposits | deposits 1 2 3 4 5 - | FF 8 United States... $5, 391,127,353 |$375,000,000,000 $26,090,907 ,000 1.44 20.66 | 100.0 | 100.0 Alabama........ §2,932,511 3,577, 500,000 105 ,650,000 1.48 50.10 | 102.8 242.5 MNS a ois 40 wes 16,539,810 1,567 , 500,000 27,337,000 1.06 60.50 73.6 292.8 Arkansas........ 30,600 ,023 3,097 , 500,000 73,123,000 .99 41.85 68.8 202.6 California....... 369 569,367 | 17,910,000,000 1, 768,135,000 2.06 20.90 143.1 101.2 Colorado........ 66,902 ,022 3,847, 500,000 108 942,000 1.74 61.41 120.8 | 297.2 Connecticut... ... 88,446,580 6,296, 250,000 795 ,605 ,000 1.40 11.12 | 97.2 53.8 Delaware... ... 9,704,534 746,250,000 56 , 948 ,000 1.30 17.04 90.3 82.5 Dist. of Columbia. 24,919,000 2,021, 250,000 88,773,000 1.23 28.07 85.4 135.9 Florida...... 60,763,152 2,906 , 250,000 163 , 287 ,000 2.09 37.21 145.1 180.1 ae ia domes 50,318,325 4,642, 500,000 139,814,000 1.08 35.99 | 75.0 174.2 0 26 , 366 , 766 1,826, 250,000 29,739,000 1.44 88.66 | 100.0 429.1 A GP 348, ,066 | 26,490,000, 000 1,456, 440,000 1.32 23.96 | 91.7 116.0 Ee 171,474,173 | 10,522,500,000 404 , 509 ,000 1.63 42.39 113.2 205.2 A obese ) + Ste a 152,053,401 | 12,525,000,000 486 , 357 ,000 1.21 31.26 84.0 151.3 ae 90 , 826,485 7,462 , 500,000 122,431,000 1.22 74.19 84.7 359.1 Kentucky........ 42,927,165 4, 267 500,000 191,669,000 1.01 22.40 70.1 108.4 ER soli ic's wd 54,802,427 4,072 500,000 129, 399,000 1.35 42.35 93.8 205.0 Swaddle & UN 31,107,316 2,392, 500,000 297 ,992,000 1.30 10.44 90.3 50.5 Maryland. . awe 72,575,287 4,755 000,000 435 ,658 ,000 1.53 16.66 106.3 80.6 Massachusetts. “e 190,106,803 | 15,468,750,000 2, 439,613,000 1.23 7.79 85.4 37.7 Michigan........ 287 ,074,486 | 13,590,000,000 1,093,895 000 2.11 26.24 146.5 127.0 Minnesota. ...... 170,921,653 | 10,185,000,000 754,000 1.68 32.51 116.7 157.4 Mississippi. ...... 45 ,353 ,647 2,595 ,000 ,000 97 ,439 ,000 1.75 46.55 121.5 225.3 Se 144,973,481 | 11,895,000,000 326, 585 ,000 1.22 44.39 84.7 214.9 Montana......... 34, 682,99 2,647 , 500,000 ,041,000 1.31 55.02 91.0 266.3 CO as 79 , 366,009 6, 337,500,000 199 , 453 ,000 1.25 39.79 86.8 192.6 PS 6,085,782 645 ,000 ,000 20, 250,000 94 30.05 65.3 145.5 New Hampshire.. . 21,120,312 1,638, 750,000 213,782,000 1.29 9.88 89.6 47.8 New Jersey...... 224,700,007 | 14,055 ,000,000 1, 237,520,000 1.60 18.16 111.1 87.9 New Mexico...... 13,959,524 1,016, 250,000 . ,000 1.37 164.50 95.1 796.2 New York........ 673,744,731 | 44,130,000,000 6,474,741,000 1.53 10.41 106.3 50.4 North Carolina. . . 103 643,195 5,415,000, 000 156,737,000 1.91 66.13 132.6 320.1 North Dakota.. *. 49,831,444 2,940,000 ,000 80, 438 ,000 1.69 61.95 117.4 299.9 Pe 208 , 850, 22,031, 250,000 1,275 ,672,000 .95 16.37 66.0 79.2 Oklahoma........ 95 630,626 4,758,750,000 ,054, 2.01 100.61 139.6 487.0 PP ve 48 059 , 330 4,076, 250,000 115,747,000 1.18 41.52 81.9 201.0 Pennsylvania... .. 441,357,416 | 34,357,500,000 2,516,497 ,000 1.28 17.54 88.9 84.9 Rhode Island..... 26,181,959 2,291, 250,000 351,332,000 1.14 7.45 79.2 36.1 South Carolina. ... 45 767.220 2,865 ,000 ,000 92,139,000 1.60 49.67 111.1 240.4 South Dakota. ... 33,512,742 3,483, 750,000 65,787 ,000 .96 50.94 7 246.6 Tennessee........ A 443 5,040 000 ,000 171,953,000 97 28.42 67.4 137.6 Texas...... 185,273,836 | 11,737,500,000 185 , 000 1.58 99.69 109.7 482.5 aA , 106 , 363 1, 830,000 ,000 66,816,000 1.59 43.56 110.4 210.8 Vermont......... 13,452,780 1,005 ,000 ,000 193,182,000 i.34 6.96 93.1 33.7 RSE 73,814,042 5,827 500,000 243 ,831,000 1.27 30.27 88.2 146.5 Washington. ..... 86,082,576 | 6,105,000,000 199 , 897 ,000 1.41 43.06 97.9 208.4 West Virginia..... 74,033 ,262 5,572,500, 000 163,748,000 1.33 45.21 92.4 218.8 Wisconsin........ 155,433 ,932 9, 371,250,000 511,757,000 1.66 30.37 115.3 147.0 Wyoming........ 18,418,877 1, 162,500,000 22, 108 ,000 1.58 83.31 109.7 403.2 Read table thus: In 1926 the value of all tangible property in Alabama is estimated at $3,577,500,000. The value of public school buildings, sfomestony, aeROeY, and collegiate, in Alabama in ee $52,932,511, or 1.48 percent as much as i value of all tangible propert In the nation as a whole, the percent was 1.44. If this last percent is n the value 100, as in hone * then the percent for Alabama (1.48) the bay a. In 1926 the total savings ts in Alabama were $105.650,000. The value —_——_— property ee n 1926 was 50.10 percent of this amount. In the nation as a whole, value of property 20.66 of the total savings deposits. If this percent ,i Cap pt, 100, as in column 8, then the percent for ye 50.10) has the value of 242.5. Similarly interpret ta tor Sources of data: The figures of column 2 are from the U. S. Bureau of Education, Bulletin 1927, Nos. 30, 39, and 40. as to wealth are estimates. In arriving at the national total the roe were used: The figure of the National ustrial Conference Board for npticanl wealth of the United States in 1925. ft pen y Board Bulletin, No. 5, May, ia? p. 34, and the estimate of the Derortment of Commerce of the amount of annual savings in the United States Commerce Yearbook 1928, p. 22, 653. of column 4 are from the Savings Deposits and Depositors, 1912, 1917, 1922, 1927, issued by The American Quskee Association. oe tS ee ee [12] Oe me — eo) NAA al Ney EN 9 cH a er ene CHART II 4 PERCENT VALUE o* SCHOOL PROPERTY * ™® VARIOUS STATES IS OF VALUE OF ALL PROPERTY United States (ZZ hich be LMM VEE j Alabama CL3ez | Arizona TOS) Arkansas 55a) California L208 7) Colorado mwceas Connecticut BH CLA Delaware T20%) Dist. of Columbia Bore Florida L 2.02 22) Georgia | 1. O82) Idaho Secs I[lino.is BersA I MAKE lowa Beit Kansas [ 1272 2s) Kentucky Lor Louisiana B&i4+A4 Maine SKA Mary maki Massachusetts SwEEA Michigan wneea Minnesota BATA Mississippi _ et Missouri wre Montana eRIEA Nebraska e524 eunee nod ea) cw Hampshire BWA New Jersey | 1.60 a) New Mexico meK ves New York war North Carolina meses North Dakota Saks Ohio Se =) Oklahoma wRIEA Oregorv Sara Pennsylvania mwTSA Rhode Island, SACEA South Carolina LL. SO Zz] South Dakota mmr [-34 Tennessee aa éA Texas Ts =] Utah Se-k4 Vermont weer eA Vi mie. mae Washi mu Ta West Virginia L552) Wisconsin LL Ss 7 Wyoming | meat esearch QUASWO8M, « Nationa Lidia Lhé mn lege a7 a figures of the U.S. Department of Commerce, and the —_ [13] and $2,255,251,327 in public schools. Our school bill is 85.95 percent of our insurance bill. The corresponding percent in different states varies widely. Investments in life insurance and in public education are two of the most important forms of insurance a civilized nation can maintain. They protect the future of the individual and of the nation and are important factors in increasing capital. It is interesting to study in Table 3 the amount which the various states expend for these two important na- tional services. : School Costs and Payments for Building Construction. Money invested in building construction is another important form of na- tional savings since practically all buildings constructed continue to exist for a consid- erable period of years. In recent years the United States has expended approximately three times as much for new buildings as for all types of school support. The ability of the nation to find such large sums for the erection of new buildings is further evidence of its increasing economic strength. It has been suggested that we have reached a new plane of construction demand “and that the higher level represented in the last three years is more or less permanent.” ' In short, build- ing is taking place not only in response to population growth, but in response to demands for better homes, better office buildings, and better equipped factories. Table 3 shows that the United States an- nually expends $6,787,000,000 for building construction and $2,255,251,327 for public education. In all but three of the states in the Union the annual expenditure for new buildings is larger than that for public schools. The ratio varies widely due to special condi- tions in different states which affect either or both of the variables concerned. Expenditures for Schools and for Passenger Automobiles Table 4 presents figures as to the nation’s annual bill for public schools and for passen- ger automobiles. The purchase and opera- 1“Are We on a New Plane of Construction Demand?” [14] tion of passenger automobiles cost the nation approximately twelve billion dollars annually, as compared with two and a quarter billion for schools. The ratio of school to automo- bile costs varies in different states, but in every state the amount expended for automobiles is several times that paid for schools. Most states expend from four to six dollars for the purchase and operation of automobiles for each dollar expended for public education. Chart III presents the situation in graphic form. Luxuries and School Costs Table 5 estimates the yearly expenditures of the various states for a number of articles in the luxury class. We expend over six bil- lion dollars annually for the articles listed in the table. This is approximately three times the cost of all public schools. The ratio between the school and the luxury bill varies in different states, but there is not a state which does not expend more for the articles indicated in the table than it does for all public schools. Chart IV graphically de- picts the percent which school costs in each state is of expenditures for certain luxuries. Tax Collections and School Costs in the United States Confusion often arises as to the proportion of tax money expended for public education. This comes from the fact that three types of governmental units, federal, state, and local, collect taxes. Approximately eighty percent of school revenue comes from taxes levied by local jurisdictions. In some states the sup- port of schools is almost wholly from local taxes, whereas other governmental costs may be divided between the federal, state, and local government. Table 6 gives figures as to the total tax bill by states for 1926, the last year for which fig- ures are available, and indicates the percent of this which is for school support. Chart V indicates for each state the percent public school costs is of total tax collections. Engineering News-Record, August 27, 1925, p. 367. SS sack wo OO?7AZZ7 wZwZ7Z772Z 4 oat Pe ol) aati V V a Tn al et Ae ey 7 TABLE 3.—THE STATES’ ANNUAL BILLS FOR SCHOOLS, LIFE INSURANCE AND BUILDING CONSTRUCTION (School buildings included in building costs) | | | Index of percentage Percent | Percent | relationship of school | Cost of public | | cost of |} cost of | expenditures to | education, ele- | Expenditures schools is | Expenditures schools is | mentary, second- | for life lof expendi-| for building lof expendi- States ary and collegiate, insurance | tures for construction | tures for | Expendi- in 1926 in 1926 life insur- building | Payments | tures for | ance construc- | for life in- | building | | | tion | surance construc- | | tion 1 | 2 ; t 5 Q : United States. . $2,255,251,327 |$2,624,000,000 85.95 ($6,.787,.000,000 33.23 100.0 100.0 Alabama... 20,183,316 25,190,400 | 80.12 76,627,400 26.34 93.2 9.3 Arizona.... 10,312,798 4,198,400 245.64 16,876,452* 61.11 285.8 183.9 Arkansas.... 15,670,384 16,268,800 | 96.32 34.957.900 44.83 112.1 135.0 California. .. 151,217,259 120,441,600 | 125.55 176, 185 , 202* 54.75 146.1 164.8 Colorado... 30,625,151 21,254,400 144.09 33,752 ,904* 90.73 16/7 .6 73.0 Connecticut. . 34,624,360 48 806,400 70.94 100.732.400 34.37 8) 5 103.4 Delaware.... 4,206,246 7,084, 800 59.37 10,615,600 39 62 69.1 119.2 Dist. of Columbia 9,658,614 17,056,000 56.63 72,147,100 13.39 65.9 10.3 Florida : 32,895,790 22,828,800 144.10 120,901,900 7.26 «(| 16 81.9 Georgia. . 20,698 , 183 34,899, 200 59.31 67,213,500 | 30.79 69.1 2.7 Idaho... care 11,122,805 5,248 ,000 211.94 16,876,452* 65.91 46.6 198.4 PRROGEE .cicwicess 147,574,865 210,182,400 70.21 776,153,300 19.01 81.7 57.2 Indiana.... 68 , 238 ,829 62,188,800 109.73 140,357,300 | 48.62 by ie 146.3 lowa..... 67,482,171 45,132,800 149.52 45,696,100 147.68 | 174.0 444.4 Kansas.... | 41,491,054 28,601 , 600 145.07 50,042,100 | 82.91 168.8 49 5 Kentucky ‘ 21,641,653 33,849 , 600 63.93 75,988, 800 2.48 | 74.4 85 Louisiana F 23,113,946 24,665 ,600 93.71 59, 468, 300 38.8 | 109.0 117.0 Maine mise 11,582,536 16,006 , 400 72.36 17,689,700 65.48 | 84 197.1 Maryland....... 26,577,101 42,771,200 62.14 96,140,500 7 .64 12.3 83.2 Massachusetts 80, 413, 296 131,987,200 60.93 238, 196,600 33.76 70.1 101.6 Michigan...... } 113,478,477 90, 790, 400 124.99 367.172.200 30.91 | 145.4 13.0 Minnesota.... | 61,256,496 49 068 , 800 124.84 62,171,100 98.53 145.3 96.5 Mississippi... . . 15,687,072 15,219,200 103.07 36,058,000 43.51 119.9 130.9 Missouri a 59,598,424 87,379, 200 68.21 170, 278, 200 35.00 | 9.4 105.3 Montana..... 13,230,666 9,971,200 132.69 19,911,454* 66.45 154.4 00.0 Nebraska... 34,264,849 24,140,800 141.94 344.510.3000 | 99.29 165.2 98 .8 Nevada... ‘ 2,606 , 401 1,049,600 248.32 1,747 ,425* 149.16 288.9 448.9 New Hampshire. 8,560,948 10, 233,600 83.66 & 690,400 98 51 97.3 06.5 New Jersey... 96,779,495 103,385,600 | 93.61 350,832,400 27.59 108.9 83.0 New Mexico.. 6,338,728 | 2,361,600 268.41 8, 507, 203* 74.51 312.3 24.2 New York...... 258,365,033 | 508 , 006 , 400 50.86 1,401,006 ,000 18.44 59.2 55.5 North Carolina 41,194,192 35 ,686 , 400 115.43 85,063,400 | 48.43 134.3 145.8 North Dakota 17,075,384 7,347,200 232.41 10,243,100 | 166.70 270.4 501.7 Gs 64 anes ss 140,509,184 | 169,772,800 | 82.76 455. 261.600 30.86 96.3 92.9 Oklahoma. . oes! 34,297,098 | 24,928,000 137.58 89,950,000 38.13 160.1 114.8 Oregon....... 22,705 ,664 17,843, 200 127.25 37,155, 785* 61.11 148.1 183.9 Pennsylvania... ..| 177,717,255 | 251,641 ;600 70.62 588 471,900 30.20 | 87.2 90.9 Rhode Island... 11,259,353 22,041,600 | 51.08 39 912,500 28.21 59.4 84.9 South Carolina.. . . | 19,197,974 | 17,843, 200 107.59 49,234,500 | 38.99 125 117.3 South Dakota... .| 18,172,668 | 8,134,400 223.41 8,712,500 | 208.58 59.9 627 | | | } | | Tennessee... ... 23,382,381 | 34, 636 , 800 67.51 81,264,400 | 28.77 78.6 86.6 0 76,097,225 | 53,529,600 142.16 219,105 ,000* 34.73 | 165.4 104.5 J eh | 11,358,164 8,396, 800 135.27 13, 289,631* | 85.47 | 157.4 157.2 Vermont....... 5,248,609 7,609 600 68.97 | 7,545,700 69.56 | 80.3 09 3 Wises vo 28,384,866 | 34,112,000 83.21 65,643,800 | 43.24 96.8 130.1 | Washington. ... 35,862,322 31,225,600 | 114.85 52,008 ,902* | 68.95 | 133.6 07.5 West Virginia... 30,045,956 | 22,828,800 | 131.61 | 47.620, 400 63.09 153.1 189.9 Wisconsin....... 55,288,521 | 53,792,000 102.78 | 141,379,200 | 39.11 119.6 11 Wyoming....... 7,957,565 2,361,600 336.96 | 7,633, 490* 104.25 392.1 313 Read table thus: In 1926, there was $20,183,316 paid as life insurance premiums in the state of Alabama. Expend tures for public elementary, secondary, and collegiate schools in Alabama in 1926 were 80.12 percent as much as was paid for life insurance in that state. In the nation as a whole, expenditures for public schools were 85.95 percent of the amount paid in life insurance premiums. If this last percent is given the value 100, as in column 7, then the percent for Alabama (80.12) has the value 93.2. Similarly interpret data for other columns and other states. Sources of data: The figures of column 2 are from the U. S. Bureau of Education, Bulletin, 1927, Nos. 30, 39, and 40. The figure representing the collegiate costs are receipts rather than expenditures. Expenditures for these institutions are not available. The national total for expenditures for life insurance in 1926 as given in column 3 is from Commerce Yearbook 1928, page 652. This total was distributed among the states according to the percentage distribution as cal culated from figures of Imsurance Yearbook 1927, The Spectator Co., p. A 398-9. The figures of column 5 are from The Graphic Review, Supplement Fourth Quarter, January, 1928. Those followed by an asterisk are estimated, using the esti mate of the National Bureau of Economic Research as to the percent of the total volume of construction in these states as given in Income in the Various States, page 70. The figures given as to cost of building construction in the United States include cost of school buildings which is over $400,000,000 a year for public elementary and secondary hools The percent which the cost of public education is of the cost of building construction will be slightly increased if t! st of school buildings was deducted from construction cost of all buildings [15] TABLE 4.—THE STATES’ ANNUAL BILLS FOR SCHOOLS AND PASSENGER AUTOMOBILES Cost of public Expenditures | Percent cost of Index of percentage schools, elementary, | for passenger schools is of relationship of States secondary and automobiles expenditures | school costs to collegiate in 1926 | in 1927 for passenger | expenditures for } automobiles |passenger aut biles 1 2 3 | 4 5 8 aa eee $2,255,251,327 | $11,955,907 , 443 18.86 100.0 } | Alabama... 20, 183,316 | 127,928,210 15.78 83.7 | Arizona... . 10,312,798 | 44, 236,858 23.31 123.6 " DUE 6 wavics pes cduenes 15,670, 384 | 102,820, 804 15.24 80.8 0 Ee 151,217,259 716,158,856 21.12 112.0 | Colorado.... 30,625,151 130,319,391 23.50 124.6 } | Connecticut.............. 34,624,360 | 164,991,523 20.99 111.3 } Delaware , 4,206,246 | 25,107 ,406 16.75 88.8 | Dist. of Columbia... 9,658,614 | 68 , 148 ,672 14.17 75.1 Se. os wed wk 32,895,790 135,101,754 24.35 129.1 Georgia... 20,698,183 | 169,773 , 886 12.19 64.6 ; | Idaho 11,122,805 | 50,214,811 22.15 117.4 | Illinois 147,574,865 | 824,957 ,614 17.89 94.9 " | Indiana... 68 , 238,829 357 , 481,633 19.09 101.2 lowa. . 67,482,171 | 314, 440, 366 21.46 113.8 | Kansas. . 41,491,054 | 224,771,060 18.46 97.9 , | Kentucky. . 21,641,653 | 159,013,569 13.61 72.2 | Louisiana. . 23,113,946 131,514,982 17.58 93.2 Maine..... 11,582,536 | 80,104,580 14.46 76.7 Maryland... ... 26.577.101 | 168578. 295 15.77 83.6 | Massachusetts. . 80,413, 296 475,845,116 16.90 89.6 i Michigan 113,478,477 529,646,700 21.43 113.6 | Minnesota 61,256,496 288 , 137,369 21.26 112.7 ‘ Mississippi. 15,687,072 104,016,395 15.08 80.0 | Missouri. 59,598,424 | 350 , 308 ,088 17.01 90.2 ' | Montana. . 13,230,666 58 , 583,946 22.58 119.7 ' Nebraska. . 34,264, 849 166,187,113 20.62 109.3 Nevada.......... 2/606. 401 | 11,955,907 21.80 115.6 New Hampshire 8,560,948 49,019,221 17.46 92.6 | New Jersey....... 96,779,495 | 392,153,764 24.68 130.9 ' New Mexico 6,338,728 | 31,085 , 359 20.39 108.1 | ' New York. ...... 258, 365,033 | 1, 349,821,950 19.14 101.5 ' North Carolina........... 41,194,192 | 197,272,473 20.88 110.7 } ON SS eee ce 17,075,384 | 70,539,854 24.21 128.4 OS 140,509,184 | 765,178,076 18.36 97.3 Oklahoma... . 34, 297 ,098 221,184,288 15.51 82.2 I sc td dames hae 22,705 ,664 | 115,972,302 19.58 | 103.8 j Pennsylvania...... ~177,717,255 955,277,005 18.60 98.6 Rhode Island... 11,259, 353 71,735,445 15.70 | 83.2 South Carolina 19,197,974 106,407 ,576 18.04 95.7 South Dakota 18,172,668 77,713,398 23.38 124.0 IS c's a A's adla s cahete 23,382,381 151,840,025 15.40 81.7 Texas... 76,097,225 | 510,517,248 14.91 | 79.1 . ee ee ee 11,358,164 45 432,448 25.00 132.6 ee 5,248,609 38,258,904 13.72 72.7 Ns as eWEine aeigaude ks 28 , 384, 866 169,773,885 16.72 | 88.7 j ES Se ee Pere 35,862,322 181,729,793 19.73 | 104.6 ; NS Pee eee 30,045 ,956 | 129,123,800 23.27 123.4 : (RES a ree 55,288,521 318,027,138 17.38 | 92.2 § ME go's 2 Wiis Gage dies < 7,957,565 27.498 | 587 28.94 153.4 ; Read table thus: In 1926 the expenditure for passenger automobiles in Alabama is estimated at $127,928,210. Ex- penditures for public education—elementary, secondary, and collegiate—in Alabama in 1926 were $20,183,316 or 15.78 : percent as much as is expended for nger automobiles. In the nation as a whole the corresponding percent is 18.86. If this last percent is given the value 100, as in column 5, then the percent for Alabama (15.78) has the value 83.7. ’ Similarly interpret data for other columns and other states. urce of data: The figures of column 2 are from U. S. Bureau of Education, Bulletin, 1927, Nos. 30, 39, and 40. ’ Figures representing the collegiate cost are receipts rather than expenditures. Expenditures for these institutions are not available. Figures as to expenditures for automobiles are estimated from figures of the National Automobile Chamber of Commerce and the American Automobile Association. Expenditures for new automobiles and costs of operation and maintenance for all passenger automobiles are included in the figures given. , 3 [16] eet nein Ho ee A cl ti iene e Lo.) 1 et en CHART III PERCENT PUBLIC SCHOOL EXPENDITURES IN THE VARIOUS STATES IS OF EXPENDITURES FOR PASSENGER AUTOMOBILES United States W777 IB ESEY7ZZZZZZZZZZZ Alabama S-wisA Arizona PLKIEA Arkansas BCwrea California A Colorado ee BO a) Connecticut 30.35 = Delaware Swit Dist. of Columbia BC NUSA Florida Zea Georgia SVEEFA Idaho eC a) Illinois TT.85 =) Indiana 119, O95] lowa 12146 2) Kansas [1S 46 & | Kentucky [14.6] 7) Louisiana 5UAs1:¥A Maine i4de a) Maryland ie. 77 2 Massachusetts L1G. 20.72] Michigan Ie keA Minnesota : WIA Mississippi BUXI-SA Missouri BraAcsGA Montana WORt-SA Nebraska leX-+ EA Nevada IEA New Hampshire L108 2) New Jersey Sr KTSA New Mexico PIREKA New York i314 =) North Carolina [20,55 72) North Dakota br wAeA Ohio PIs ae) Oklahoma LtS.5i Ze) Oregon SURTEA Pennsylvania [IS.S9 77) Rhode Island * StwoEA South Carolina CIS.O4 7.) South Dakota PERSE Tennessee SCL UEA Texas 14.9) 7] Utah PSS OO al Vermont BREA Virginia SCPE Washi n [15.73 2 West Virginia 25.277) Wisconsin SeATEA Wyom ing MIETEA Research Division, National Education Assn Calculations based on fiigures of the National Automobile Chamber of Commerce the American Automobile Association and the U.S. Bureau of Education. [17] ea a ~ Pen - Vee 8S TE Se FE, ~ ® o a yd r 4 : . - a . b Sor 9L°6S 792° 109° OT 1$6°L78 FOS TLE'T FIZ P6L‘T 916‘S90‘¢ £80‘ StS co To es oe OOTKe AL AON bog PI LP b6E ‘167 ‘SOZ L8Z‘€7Z0'9T SLE‘ PES ‘97 SIE ETL FE Z6b PEE 6S ee fee Aasiof man $° sot Il s¢ 96% ‘£9 *7Z g0E'ESL‘t 7S$‘$06‘Z ZIS‘66L'¢ 87S ‘76b'9 ee ae ee aiysduey man 9°SII LL'I¥ 098‘ 6£7‘9 0£0‘ L8P 078‘ 908 OzP‘Sso'T Ost‘ £08‘ T et IR Geeeepeies eee s . Bpeawn O' Te! re LP OLE *78E°TL StS‘ 6b9'S ZIT‘ 6SE°6 ZL8°7b7 ‘ZI 89E ‘076 '0Z as . ts. Se. 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SR peéenge:. evuesmoy oF 1Z 00're Liss sos ‘Zss‘O0T 000 ‘698° ZF S0¢' 781 ‘OZ 00Z‘ 10z ‘LE aa eshC(«MUC | \ | pues Arepuoses 8238S —- at ACRE ee ene —— cee ec seen . ‘ digncry apws eS a —~| £repueureye *sjooy ss) JO SUWO1}I9T[0O9 XB} JO SI S[OOYIS JO }S09 USII0g Aq 9Z6I Ul poj}deT]09 soxey oNqnd jo 309 8S 92 oIe Q UUWIT DIS 4? 17S11D1¢5 jD19uDUutT 3 juguus9ao+y JO jS07 WO1j § UUINIOD jo 2} UUIN[OD JO Sainsiyq /sazoi¢g Mm [e307 STU = ‘SagDIS SANS ."9[qe? sty} ut os JO Be UsOJed [Teuls puedxq ‘seimjIpuedxe > yO saunsy euL :eyep JO S290INOS saint snsu2~) J i pajtus) ay} ut quameusaaoy | Pajtus) @Y] Ut JuamMUAILO’) j IQATS SUISTI JOLCU ot]} J 8 | apap: al penunuoy—S LSOD IVLNAWNAYAAOD AAZHLO AOA UNV STOOHOS YOU STIIA SALVLS AHLI—9 AIAVL [21] CHART IV PERCENT PUBLIC SCHOOL COSTS ~me VARIOUS STATES IS OF EXPENDITURES FOR LUXURIES United States KSEE ZAG SSS ~ } Alabama NIE Arizona SEA Arkansas RIN=E 54 California ERTS Colorado Lae Ze Connecticut RUE Delaware mr05.4 Dist. of Columbia @ERTTA Florida wcws4 Georgia VISA Idaho | ozs. Illinois xA-5A Indiana E1-4EB.4 lowa (49.15 3) Kansas £IGISA Kentucky KIWTA Louisiana NK 54 Maine Kyae4 Maryland KL0R-'-5A Massachusetts ORE Michigan C-w4eA Minnesota CTRUSA Mississippi C4 eta Missouri ates 2) Montana 1-934 Nebraska CYA Nevada Cees New Hampshire if-906A New Jersey CYACSA ri New Mexico BENCH New York VER LAA North Carolina E22 %el-bA North Dakota NCHA Ohio rAKtA Oklahoma — Mes Oregon ___REMKEA Pennsylvania ath Le Rhode Island Oran -kA South Carolina (20.424) South Dakota B12 ACKA Tennessee i os Texas Kie'.b4 Utah CevA oo Vermont EA Virginia a rA tA a Washington | a, O8 Jo mee West Viginia Cae Wisconsin Ree | Wyoming S0..75 Ze Research Division, National Lducation Asst Calculated from figures of the U.S. Bureau of Education and estimates based principally on figures of the US. Treasury Department. [ 22] ) > fp > P fr y —Pe re eS Oe — \— a)” Fi JV JF) on eee ee ee ee OM hes ee ee ee ee ee Oe ie ee ob FP oe Op Pe Pp ee oo CHART V PERCENT PUBLIC SCHOOL COSTS 1s tae VARIOUS STATES IS OF TOTAL TAX COLLECTIONS IN 1926 United States Alabama Arizona Arkansas Califor nia PST AO a) Colorado 05 =] Connecticut ViSeeA Delaware T5.00 7] Dist. of Columbia VERSA Florida PLT Georgia IKEA Idaho EVKekA I{linots WEOS ] Indiana Kx lowa Pas Oo) Kansas K-54 Kentucky PIAS Lowisiana WLWLEA Maine ww. .cks Maryland, WALA Massachusetts BEN Michigan ANCE Minnesota KVACKEA Mississ ippi EEO Missouri NFA Montana ANE Nebraska ECKCEA Nevada Kite New Hampshire KjGSA New Jersey 2A New Mexico C4h)-A New York BAKA North Carolina « @ikerka | North Dakota Ce8sA4 | Ohio | 2). Se =e | | Oklahoma Pay a Oregon azo Pennsylvania VK16A Rhode Island PrR-ISA South Carolina I-54 South Dakota CvKexkA Tennessee AeA Texas mI kEA Utah KEELE Vermont. Vea Virginia SIR0kA Washington KasA West Virginia Pee ge Wisconsin STeT a) Wyoming FIRS ~- yrs Research Diversion, Natuonal Education A. Calculations based on figures of the National Industrial Conference Board, the Department of Commerce, and the U.S. Bureau of Education. \ + ti rs - pablo: aE ae [23] Selected Bibliographies The following bibliographies are by no means exhaustive but are the result of a selec- tive sampling of the literature of: I. State school revenues Il. Apportionment of state aid to schools Ill. Fiscal aspects of certain state ad- ministrative problems. The bibliographies include a few of the older basic studies in each field, some of the most recent and important publications, and one or two bibliographical guides which, if consulted, will open up further material for study. I. State Revenues for Public Education State school revenue problems involve issues centering around taxation, legislative appro- priations, and the state permanent school funds. Each of these topics is represented in the bibliography below. ‘The material in- cluded is of several types. Textbooks on public finance, theoretical discussions of taxa- tion, descriptions of some of the newer types of taxation, and reports of state school and financial surveys are all represented. 1. Apams, Jesse E. A Study in the Equalization of Educational Opportunities in Kentucky. Bulletin of the University of Kentucky, Vol. 20, No. 9, September, 1928. College of Education, Bureau of School Service, University of Ken- tucky, Lexington, Ky. 268 p. In p. 250-54 taxes of various types are briefly discussed as possible sources of revenue for Kentucky. 2. ALEXANDER, CARTER. Bibliography on Educa- tional Finance. Vol. IV of the Educational Finance Inquiry Commission, American Coun- cil on Education. Macmillan Co., New York City, 1924. 257 p. Annotated, classified and indexed. Sections on “Revenues” and “Taxation” will be found in p. 111-119 and p, 223-33. 3. Bruce, ANDREW A. “State Socialism and the School Land Grants,” Harvard Law Review 33:401-19; January, 1920. Denies right of western states to use funds from public school land grants for other than [ 24] Ww . Bruce, . BULLOcK, school purposes. Particular reference is m to funds of North and South Dakota. Bruce, WittiaM G. “American School ‘Tax Problem,” American School Board Journal 64:42-4, February, 1922; 37-8, 129, March 1922; 41-2, April, 1922; 53-5, May, 1922; 47-3 June, 1922; 65:49-50, 144, July, 1922; 45. August, 1922; 49-50, 136, September, 1922. A series of eight articles on taxation school support under the subtitles: “Shall Rey: nues for Schools Be Increased?”; “Some U: economical and Illogical Revenue Proposals “What Are the New and Feasible Sources of Revenue”; “Some of the World-tested Methods of Exacting Public Revenue”; “Can Teachers Salaries Be Reduced”; “State School Funds How Created and Distributed”; “The ‘Ta Ability of Districts and Inequalities in |i; tribution.” WittiaM G. “State Taxation a School Support,” American School Board Jou nal 69:43-4, November, 1924; 39-40, Dece) ber, 1924. The widening scope of responsibility of th schools and their need for increased funds, th share of the state in contributing support, and the failure of the property tax as a source of school revenue are discussed. Proposes the in come tax as a substitute for the property tax CHARLES J. Selected Readings Public Finance. Ginn and Co., Boston, 1924 982 p. Selections dealing with public revenues from all sources, public expenditures and _ publi debts are brought together in this volume Chapters VIII to XXI deal with theory of taxa- tion and special taxes as sources of revenue . Cavins, Lorimer V., and BowMan, Epcar | The Financing of Education in West Virginia Under the direction of George M. Ford, State Superintendent of Free Schools, Charleston West Virginia, 1926. 94 p. See chapter VI, p. 78-84 on “Present Method of Raising School Revenue.” . CHAMBER OF COMMERCE OF THE UNITED STATES FINANCE DEPARTMENT. Fiscal Problems o/ States. Chamber of Commerce of the United States, Washington, D. C., 1928. 47 p. Prepared for the guidance of committees 0: state and local taxation. Quotes data fron U. S. Census Bureau and National Industria! Conference Board and summarizes in con venient form fiscal problems of state govern ments, PERI Pa gms erruis ee Bim eterarn ini PURSE Fs 2 perme Ger Atos oe 2 . qQ Comstock, A. P. State Taxation of Personal Incomes. Columbia University Press, 1921 247 p. [races the historical development of the in come tax and describes the income tax pro visions of thirteen states. Modern income tax methods and results are also considered. Con cludes that “state income taxes are coming,— pushed to the front by the ever-increasing dis satisfaction with general property taxes, by the lure of a large yield, and by the willingness to experiment which the financial changes of the war have brought about.” CUBBERLEY, ELLWwoop P. State School Ad ministration. Houghton Mifflin Co., Boston. Mass., 1927. 773 p. Chapter XVI, p. 407-449 deals with “Funds _and Taxation” for school support. Davis, J. W. “Income vs. Property Tax as a Source of School Revenue.” American School Board Journal 77 :39-41, November, 1928: 43-4. 116, 118, December, 1928. The first outlines some of the fundamentals of taxation theory and discusses the reasons for the failure of the property tax. I'wo articles. Ihe second article proposes the income tax as a source of state revenue discussing principles of its administration and setting forth argu- ments in favor of its adoption. Financial Support of State Department of 75 p. Dawson, Howarp A. Education in Arkansas. Education, Little Rock, Arkansas, 1926. Sources of revenue of Arkansas schools prio: to 1927 legislation are named in p. 531-33. Education Board, 61 304 p. GENERAL EpucCATION Boarp. Public in Indiana. General Education Broadway, New York City, 1923. State and local sources of school support are forth in p. 175-85. similar technics have been made by the Gen- eral Education Board in North Carolina, Dela- ware, and Kentucky. set Earlier surveys using Haic, Ropert Murray. “Tax Problem in Rela- tion to the Financing of Public Education.” Proceedings 61: 933-8; 1923. National Educa tion Association, Washington, D. C. Expresses the belief that the economic re- sources of the country are and will be sufficient to meet the growing needs of the educational program. Discusses taxation principles, em- phasizes the importance of the school tax prob- lem and urges the cooperation of schoolmen with “practical tax men” in formulating pro- grams for tax reform. ILLInoIs STATE ‘TEACHERS ASSOCIATION, DEPART- MENT OF RESEARCH AND STATisTics. “State School Fund Crisis in _ Illinois.” Illinois Teacher 17:34-39, 60; October, 1926. 16 18. 19. 2 5] Presents data on educational inequalities in Illinois and urges an increased state school fund. Calls attention to the fact that the “a thority of the state has full control over the system of taxation.” INDIANA RURAL EDUCATION SURVEY COMMITTE! Report. State of Indiana, Indianapolis, In diana, March, 1926. 130 p. (Copies may be addressing H. N. x hools, obtained by Sherwood, State Superintendent of Room 227, State House, Indianapolis, Indiana.) Information concerning existing and possible sources of school revenue in Indiana is pre sented in p. 58-65. Jensen, Jens P. Problems of Pul Finance Thomas Y. Crowell Co., New York City, 1924 606 p- Deals with problems arising in connection with the fiscal activities of the state and the various solutions which have been offered. See especiatiy Part II, “Public Revenues,” p. 101 462 KANSAS STATE SCHOOL CopE COMMISSION Ri port, Volume I, “Some Problems Confronting the School Code Commission ‘Together with Supporting Data.” State of Kansas, ‘Topeka Kansas, June, 1928. 88 p. Volumes II and III of this report are in prog ress. The following sections of Volume IL pre sent information as to sources of revenue i Kansas and other states and suggestions for revision of the tax system of Kansas Trend of the Tax Burden,” p. 15-18; “How Some Other States Support, in Part, their Schools, p. 32-34; “State Corporation Taxes Used Wholly, or in Part, for School Purposes,” p 34-5: “State Inheritance Taxes Used Wholly, or in Part, for School Purposes,” p. 35; “Sources of Public Revenue for Kansas,” p. 35 40. Lee, CHARLES A. Facts Concerning Public Edu cation in Missouri. Report of the Missouri School Survey. State of Missouri, Jefferson City, Mo., 1924. 139 p. Sources of school money are named in | 28-31. Classified Property Tax in the Houghton Mifflin Co., Boston LELAND, S. E. United States. 1928. 492 p. Sketches the history of the movement for the classification of property for taxation purposes its theoretical justification and arguments for and against. The of the classification principle to the taxation of land and to the taxation of intangible property are separately considered. Comprehensive and partial systems of elassification in effect Concludes that and discusses application in the are described. “the classified property tax has in every case states N nN 23. a 25. . Lutz, Harvey L. . Martin, JAMEs W. been a distinct improvement over the old gen- eral property tax.” Public Finance. D. Apple- ton and Co., New York City, 1924. 681 p. Sets forth theory and problems of public finance and seeks to translate these into con- crete terms based on actual fiscal experience of states. Part IV, p. 239-490 deals with “Taxation.” “The Administration of Gasoline Taxes in the United States.” Na- tional Municipal Review 13: supplement, 587- 600; October, 1924. National Municipal League, 261 Broadway, New York City. An investigation of the administrative pro- visions of laws governing the levying of gas- oline taxes in the various states and the expe- rience of states in carrying out these provisions. Martin, JAMES W. “The Gasoline Tax.” Bulletin of the National Tax Association 9: 73-87; December, 1923. The status of the gasoline tax in the United States and provisions of state laws governing its distribution and its use are described. . Morrison, Henry C, The Financing of Public Vol. 1X of the Commission, Macmillan Schools in the State of Illinois. Educational Finance Inquiry American Ceuncil on Education. Co., New York City, 1924. 162 p. One of four volumes devoted to the study of Illinois’ system of educational finance. Offers a summary and interpretation of mate- rial and findings presented in more detail in other three volumes. Discusses the local prop- erty tax as a source of school revenue in IIli- nois and urges reform of the tax system as a prerequisite to equalization of educational op- portunity. NATIONAL EpucATION ASSOCIATION, RESEARCH Division. “Majer Issues in School Finance,” Part Il. Research Bulletin 5: 1-63; January, 1927. Washington, D. C. 63 p. Defects in state tax systems and remedies for these defects are considered in p. 33-4 and p. 40-41. Some of the essential features of sound plans of state and local taxation for public schools are outlined and possible new sources of revenue are indicated in p. 42-51. Contains bibliography. . NATIONAL INDUSTRIAL CONFERENCE Boarp. Cest of Government in the United States, 1925-1926. National Industrial Conference Board, 247 Park Ave., New York City, 1927. 294 p. An analysis of public expenditures in the United States and its political subdivisions and the means by which revenues are raised to meet these expenditures. The fiscal aspects of education and highway construction and main- tenance are given special attention. 27. 29. 30. [26] NATIONAL INDUSTRIAL CONFERENCE BOARD. 7 Fiscal Problem in Delaware. National Ind ‘ por trial Conference Board, 247 Park Avenue, New ; tior York City, 1927, 150 p. a \ Chapters III and IV present a detai Pro analysis of the sources of revenue in us: _ Delaware. Chapter VI deals with the ; _ a R road tax and chapter V is on “The Financing : hail of Education in Delaware.” rh . NATIONAL INDUSTRIAL CONFERENCE Boarp. / on Fiscal Problem in Illinois. National Industria ; is Conference Board, 247 Park Ave., New \ } ert! City, 1927. 219 p. 3 cal Constitutional and _ legislative provisio: ; i 29 NE amount and sources of revenues and the di: LAT tribution of the burden of taxation, the genera! Stt property tax in Illinois and its reform, ar Sta studied and alternate methods of taxation co tin sidered in chapters IV-VII. : tio! NATIONAL INDUSTRIAL CONFERENCE Boarp. 7 / 7 Fiscal Problem in New York State. National ¥ wit Industrial Conference Board, 247 Park Ay edi New York City, 1928. 275 p. of The scope of this study is defined as follow ner “(1) an analysis of the issues of state and loca ma expenditures, of the methods of promoting go \ 3 oth ernment efficiency and of the possibilities 0! B33 Or exercising a degree of control over these ex sa in penditures; (2) an examination of the methods ; M of financing state and local expenditures H borrowing and by taxation; (3) a compariso: 3 of the distribution of the tax burdens in New | “E York State with that in other states, and ne’ study of the distribution of the New York tay : 34. PH burden among different groups within the sta‘ ; Sy (4) an examination of the operation and effect: ; ide of each tax used in New York State and a dis _ Gx cussion of possible revisions and of new sources i 50 of revenue; and (5) a review of the various 4 aspects of the interrelation of the state and th: i | local revenue system which affect the dis , ~ ter tribution of the tax burden among groups | va within the state.” 35. Pr NATIONAL INDUSTRIAL CONFERENCE Boarp. 7 _ to Shifting and Effects of the Federal Corporatio Ne Income Tax. Volume I, “Manufacturing and | Mercantile Corporations.” National Industria! of Conference Board, 247 Park Ave., New York City, 1928. 251 p. 36. Pi The first of a series of studies of the shifting Ea and effects of some of the taxes of our federa 7 If. and state systems. The incidence and distribu Su tion of the burden of the Federal tax corporation income and its effect on busine: : an enterprise in manufacturing and mercanti! 4 on corporations are here considered. Conclude: that, according to the evidence discovered, th 37. Ri tax is not shifted by manufacturing and me: in cantile business except under rare circum a 0 stances. ail vitae eT et ar a ae tia ‘om ce ae et ee l w w 35. 36. 37. . O'SHEA, M. V. Tax AssociATION. “Preliminary Re- NATIONAL port of the Committee Appointed by the Na- tional Tax Association to Prepare a Plan of a Model System of State and Local Taxation.” Proceedings, 1919: 426-70. National Tax Asso- ciation, 1920. Recommends plan of state and local taxation based upon three fundamental principles: (1) [he payment by every person of a direct per- sonal tax to the government under which he is domiciled; (2) the taxation of tangible prop- erty at its situs; (3) the taxation of business carried on for profit. NEBRASKA STATE TEACHERS ASSOCIATION, LEGIS- LATIVE COMMITTEE, PAUL R. Mort, DIRECTOR OF Srupy. The Status of Taxation in Nebraska. State Aid for Transportation. Research Bulle- tin No. 4. Nebraska State Teachers tion, Lincoln, Nebraska, November, 1928, 18 p. Associa- Two supporting studies made in connection with the development of a plan for equalizing educational opportunity in Nebraska. The first of these presents facts concerning Nebraska’s revenue system in that school may be seen in its proper setting along with other interests of the commonwealth. order support AND OTHERS. Public Education in Mississippi. State of Mississippi, Jackson, Miss., 1926, 362 p. In chapter XII, p. 300-24, which deals with “Educational Finances,” existing and suggested new sources of school revenue are set forth. . PHILLIPS, FRANK M. Statistics of State School Systems, 1925-26. U.S. Department of Inte- rior, Bureau of Education, Bulletin 1927, No. 39. Government Printing Office, Washington, D. C. 50 p. Contains basic statistics of state school sys- tems including those showing receipts from various revenue sources. PITTENGER, BENJAMIN FLoyp. An Introduction to Public School Finance. Houghton Mifflin Co., New York City, 1925. 372 p. Chapter XII, p. 332-64 deals with “Sources of Public School Revenues.” PITTENGER, B. F., AND Works, G. A. Texas Educationai Survey Commission Report, Vol. II. “Financial Support.” Texas Educational Survey Commission, Austin, Texas, 1925. 446 p. Urges revision of state system of taxation and the raising and distribution of school moneys on a more scientific basis. Rainey, Homer P. “A Study of School Finance in Oregon.” Commonwealth Review of the Uni- versity of Oregon, Vol. 7, No. 3. University of Oregon, Eugene, Oreg., July, 1925. 132 p. > 41. 43. 44. [27] An analysis of Oregon’s system of school sup port and a discussion of the implications in volved. The revenue system of the state is dealt with in p. 75-77 and p. 131-2 RussELL, WILLIAM F., Hoty, THomas C., STONE RALEIGH W., AND OTHERS. The Financing of Education in Iowa. Volume VIII of the Educa tional Finance Inquiry Commission, American jucation. Macmillan Co., New 279 p. Council on E York City, 1925. Sources of support of schools are discussed and the state revenue system is analyzed in p. 78-110 and 148-57. form are set forth in p. 160-62. Suggestions for tax re Princ iples ot plan of “Model System of State and Local Taxation” recommended by the National Tax Association are quoted. SEARS, JESSE B., AND CuBBERLEY, E. P. The Cost of Education in California. Vol. VII of the Commission, Macmillan Finance Council on York City, Inquiry Education 1924. 348 p Educational American Co., New Presents a cross-section of the financial status of education in California for the school year 1921-22. In p. 28-31, legal provisions for the support of education are summarized. R. A. Essays in Taxation New York City, 1921. SELIGMAN, E. Macmillan Co., $06 Pp A treatment of various special problems in the field of taxation. SELIGMAN, E. R. A. “Financing of Education.” Educational Administration and Supervision 8: 449-56; 1922. Recommends newer types of taxation for sup- November, port of education and greater centralization of administrative power in the state. SELIGMAN, E. R. A. “How May the Necessary Funds for Public Education Be Provided?” Proceedings 60: 1386-92; National Education Association, Washington, D. C. Advocates change in basis of taxation from property to income. SELIGMAN, E. R. A. Income Tax. Macmillan Co., New York City, 1914. 743 p. The history, theory and the status of income taxation in 1914 are dealt with. Sowers, Don C. The Financing of Public Higher Education in Colorado. University of Colorado Bulletin, Vol. 24, No. 9. University of Colorado Studies. University of Colorado, Boulder, Colorado, September, 1924. 191 p. Chapter IV, p. 130-43, analyzes sources of of Colorado’s publie higher educa- tional institutions. In chapter VI, p. 161-71 the conclusion that owners of tangible property are bearing too large a share of the tax burden is Newer type taxes are discussed. revenue reached. 45 46. a 47. 48. 49. . Sowers, Don C. Financing Public School Edu- cation in Colorado. University of Colorado Bulletin, Vol. 24, No. 6. University of Colorado Studies. University of Colorado, Boulder, Colo., June, 1924. 93 p. In chapter IV, “Public School Revenues,” p. 42-65, chapter V, “Colorado’s Public School Fund,” p. 66-75, and chapter VI, “Taxation and School Finance,” p. 76-86, is presented information relative to state school funds and appropriations in Colorado and taxes levied for school support by other states. Sowers, Don C. The Tax Problem in Colorado, with Special Reference to a Readjustment of the Tax Burden. Bureau of Business and Gov- ernment Research, University Extension Divi- sion, University of Colorado, Boulder, Colo., December, 1928. 104 p. A study of Colorade’s revenue system for the purpose of discovering the means to secur- ing a more equitable distribution of the tax burden and greater economy in the expenditure of the tax dollar. STATE EDUCATIONAL COMMISSION, FreD W. Mor- RISON, Director. Report on the Public School System of North Carolina, Part IV. “The Financial Condition of the Counties of North Carolina.” State Educational Commission, Raleigh, N. C., 1927. 381 p. Chapter I, p. 1-11, contains an analysis of the extent of the burden imposed by the gen- eral property tax in North Carolina counties and the application of this tax to the support of education and other public enterprises. Con- tains also brief statement of sources of state school revenues in North Carolina. STRAYER, GEORGE D., AND HAtc, Ropert Mur- RAY. The Financing of Education in the State of New York. Vol. I of the Educational Finance Inquiry Commission, American Council on Edu- cation. Macmillain Co., New York City, 1923. 205 p. Assembles comprehensiye data bearing upon school finance in the State of New York and develops new technics for use in analyzing these data. The state revenue system and sources of school support are analyzed in chap- ters VI and VII, p. 92-115. Chapter XI, p. 156-60 suggests needed steps to be taken in tax reform. Quotes recommendations of plan of “Model System of State and Local Taxation” outlined by National Tax Association. Swirt, Firercuer Harper. A Biennial Survey of Public School Finance in the United States, 1920-1922. U. S. Department of Interior, Bureau of Education, Bulletin 1923, No. 47, Govern- ment Printing Office, Washington, D. C. Among the topics discussed in this bulletin are these: State Policies in Public School Fin- 50. 51. 52. 53. 54. 55. [28] ance; A New Conception of State Aid forms in Apportioning State School Funds Need for New Sources of Revenue. Swirt, FLercHer Harper. “Declining In tance of State Funds in Public School Fina School Review 29: 534-46; September, | Presents data to show decrease in rela amount of school revenues derived from sources, Swift, FLETCHER Harper. 4 History of Pu Permanent Common School Funds in the U) States. Henry Holt and Co., New York (| 1911. 493 p. An authoritative study in this field, tra the history of the permanent school fund: each of the states of the union. Swift, FLETCHER Harper. The Public S: System of Arkansas. Part Il, “Public Sc! Finance.” U.S. Department of Interior, Bu: of Education, Bulletin 1923, No. 11. Gov: ment Printing Office, Washington, D. C. 11 An investigation of the educational situat in Arkansas and the underlying causes in so | as they are related to the system of finan the schools. Federal, state and local source: of revenue are described in p. 28-57. Ne type taxes are suggested in p. 97-101. Swirt, FLETCHER Harper. State Policies in Pv lic School Finance. U. S. Department of terior, Bureau of Education, Bulletin 1922, ° 6. 54+ p. Presents in concise form significant data of more extensive studies by author in the field of school finance. “School revenues and na tional aid,” p. 20-22, “Existing and potentia sources of school revenue,” p. 23-44; “Limit possibilities of permanent school funds,” p. +9 and “Appropriations versus taxation,” p. 49-54 are topics dealt with. SwirT, FLETCHER Harper. “State Taxes Sources of Public School Revenue.” Bulletin the National Tax Association 14: 69-77; 1 cember, 1928. The importance of taxation as a source school revenue, the status of the state scho tax in the United States, and types of stat taxes levied for school purposes, are discusse: Presents findings concerning the general pr: erty tax levied for school purposes in twen' seven states. Swirt, FLETCHER Harper. “State Taxes { Public Schools in Michigan.” Journal of Fd. cational Research 18: 381-586; December, 192: A brief analysis of tax provisions for raisi! school revenue in Michigan. SWI JOH The Ten ver Uni July stat exit OTR TR es utlicive FLETCHER HARPER. Studies in Pul The West, California and Col SWIFT, School Finance. rado. Research Publications of the University f Minnesota, Education Series No. 1. Uni rsity of Minnesota, Minneapolis, Minn., 1923. 21 p. The first volume in a series of studies of state stems of school support. Analysis of exist and suggestions as to new, sources of venue in the states studied 11-107, 162-167. will be found in FRANCES LEONARD. Studies SWIFT, FLETCHER HARPER, DEL PLAINE, KELLEY, AND TROXEL, OLIVER Public School Finance. The Middle West lilinois, Minnesota, South Dakota, Alaska. Re search Publications of the University of Minne sota, Education Series No. 3 University of Minnesota, Minneapolis, Minn., June, 1925. 329 p. The third volume in a series of studies of school Analysis of existing, and suggestions as to new, sources of revenue in the states studied will be found in p. 4-44, 88-97, 150-175, 225-253, 293-299. state systems of support. SwirT, FLETCHER HARPER, AND GOLDTHORPE, JoHN Harotp. Studies in Public School Finance, The South. Arkansas, Oklahoma, Alabama, Tennessee. Research Publications of the versity of Minnesota, Education Series No. 4. University of Minnesota, Minneapolis, Minn., July, 1925. 224 p. rhe volume in a state systems existing, and of revenue in the states studied will be 9-18, 29-34, 78-80, 94-109, 124-7, Uni final series of studies of of school support. Analysis of suggestions as to new, sources found in p. 141-55, 193-5 SWIFT, FLETCHER HARPER, GRAVES, RICHARD A., AND TieGs, ERNEST WALTER. Studies in Public School Finance. The East. Massachusetts, New York, New Jersey. Research Publications of the University of Minnesota, Education Series No. 2. University of Minnesota, Minneapolis, Min- 1923. 240 p. The second volume in nesota, November, a series of studies of state system of school support. Analysis of existing, and suggestions revenue in the states studied will be found in p. 9-56, 109-111, 125-138, 169-82, 188-90, 191-93, 200-210. as to new, sources of SWIFT, FLETCHER HARPER. Summary of Status of Newer Types of State School Taxes. Mime- ographed 10 p. Also in Official Report, 1927, Department of Superintendence, National Edu- cation Association, Washington, D. C., p. 365-8 A tabulation of provisions for the levying of newer type taxes in the various states. Tupper, C. Ratpu. A Survey of the Arizona Public School System. State Board of Educa- tion, Phenix, Arizona, January 1, 1925. 112 p. Presents data on scheol co lit Arizona Provisions governing the raising revenue for the schools from state, counts i district sources are described in p. 82-83 9 95-96 62. U. S. DEPARTMENT OF COMMERCE, Bt THE CENSUS. Digest of State Laws Rela Taxation and Revenue 1922. Gove é Printing Othce, Washington, D. C., 1924 +4 Compiled as part ot the decennial report on Wealth, Public Debt and Taxation. Of rlue as a guide in making comparative studies of State tax systems. 63. U. S. DEPARTMENT OF INTERIOR, BUREAI Epi CATION. Public Education in Oklahoma. Bulle tin 1923, No. 14. Government Washington, D. C. 93 p. Chapter III, ‘ lic Schools p. Printing Othe Problems of Financing the P 26-75 discusses sources and dis tribution of school revenues. 64. U. S. DEPARTMENT OF INTERIOR, BUREAU OF Ept CATION. Survey of Education in Utah. Bulle tin 1926, No. 18. Government Printing Office Washington, D. C. 510 p. Existing and possible sources of revenue ars considered in p. 455-65 and p. 493-500 II. Apportionment of State Aid to Public Schools The problem of financing a state public school system is not completely solved when the revenue is received by the state treasury. There still remains the problem of exchanging this money for grounds, buildings, furniture, teachers, services, supplies, books, and the many other items which must be purchased before the work of education can go forward. Since our states do not exercise their right directly to control the details of school administration, but instead delegate large financial powers to subordinate units, it becomes necessary for each state to apportion its contribution to these different purposes of the local smaller units. Several state recognized, as follows: apportionments to units are i. Participation by the State in supporting education 2. Stimulation of the local units by setting up certain minimal conditions for re ceiving state aid 3. Equalization of school costs and educa opportunities the tional among units. [ 29 ] . _—— eS SS Se ae —_ ; bibliography. Each of these purposes is represented in the Various bases for apportioning the state school fund are also presented in the books and articles listed. It may be useful to consider these bases as being of three different types, namely: the basis of need for education, as represented by the number of persons to be educated ; the basis of ability to pay for educa- tion, as represented by the wealth or income of the local unit: and the dasis of performance, as represented by the amount of money spent for schools, or by the educational opportunities provided. Each of these points of view also is represented in the references below. ss . Avams, Jesse E. A Study in the Equalization of Educational Opportunities in Kentucky. Bul- letin of the University of Kentucky, Vol. 20, No. 9. September, 1928. College of Education, Bureau of Social Service, University of Ken- tucky, Lexington, Ky. 268 p. Surveys educational inequalities of state and ranks counties educationally on the basis of facts revealed. Presents several plans aiming at equalization. ALEXANDER, CARTER. Bibliography on Educa- tional Finance. Vol. IV of the Educational Finance Inquiry Commission, American Coun- cil on Education. Macmillan Co., New York City, 1924. 257 p. Annotated bibliography extending to Janu- ary 1, 1923. A section on “Aid and Apportion- ment” will be found in p. 7-26. . BALDWIN, Ropert Dopce. Financing Rural Edu- cation. Rural Education Series, Vol. I. Rural Service Press, Stevens Point, Wis., 1927. 210 p. A study of the provisions of the several states governing general and special aid for rural education. Briefly reviews previous studies of state school finance. . Burns, R. L. Measurement of the Need for Transporting Pupils. Teachers College, Colum- bia University, Contributions to Education, No. 289. Bureau of Publications, Teachers College, Columbia University, New York City, 1927. 61 p. Develops an index of cost of transporting pupils for the convenience of those interested in the formulation of state equalization pro- grams based on the measurement of educa- tional need. The importance of cost of trans- portation as an essential element in the cost of a prescribed minimum educational program is emphasized. . Burrerwortn, JuLian E. Problems in State High School Finance. World Book Co., 1918. 214 p. an wo 10. 11. [ 30] . CALLAHAN, JOHN. Deals with the historical development the present status of state aid for high sch . CALLAHAN, JOHN. Equalizing Educational portunity in Wisconsin. State Departmen Public Instruction, Madison, Wis., 1924. 6 Surveys variations in taxable wealth educational offering among Wisconsin districts. Proposes bill designed to bring a equalization of educational opportunity. The Financial Situatioy Wisconsin High School Districts. State of Wis consin, Department of Public Instruction, Ma, 1926. 87 p. Provisions of the law governing genera! ani special aid for high schools are briefly sum. marized on p. 12. . CARR, JoHN W. Factors Affecting Distributior of Trained Teachers Among Rural White F!, mentary Schools of North Carolina. Teachers College, Columbia University, Contributions to Education, No. 269. Bureau of Publications Teachers College, Columbia University, New York City, 1927. 91 p. Emphasizes the importance of the finding: of this study to any plan for distributing state aid on the basis of educational need. . Cavins, Lorimer V., AND BowMANn, Epcar | The Financing of Education in West Virginia Under the direction of George M. Ford, State Superintendent of Free Schools, Charleston West Virginia, 1926. 94 p. A study embracing the scope and size of th: educational program and factors connected wit! problems of state aid. CLARK, Harotp F. “The Effect of Populatio: upon the Ability to Support Education.” Bu!/, tin of the School of Education Vol. 2, No. | Bureau of Cooperative Research, School oi Education, Indiana University, Bloomington Indiana, September, 1925. 29 p. Emphasizes importance of the ratio of child to adult population as a factor in determining ability of a community to support education Develops a formula, the use of which in connec tion with figures for per capita wealth is sug- gested as a more adequate measure of ability to support education than has hitherto been available. CUBBERLEY, ELLWoop P. School Funds and their Apportionment. ‘Teachers College, Columbia University, Contributions to Education, No. 2 Teachers College, Columbia University, Octo ber, 1905. 255 p. A detailed study of the bases of apportioning state aid. Recommends the distribution of state funds on a combination teacher-attendance basis, and the setting aside of a reserve fund 5 i 1927 : Cc } ; ti0n ; 13. DA\ ' Edu , Edu : s ? } cati j in | 14. GE! in Bro C zat sta! hay Bo: ¥ an | 15. INI Re 4 dia obt Su ) He ; sta i 16. LE f cai $3 Sc ‘ M 4 ] \ in 5 of 5 17.M i" i Fi ; ti lu N ve | al +@ li | Ci } ti h \ a 3 18. N ] AY , 0 re f C te 4 12 ; ee . 13 ; ; i 14 : 15. i | 16 4 / 7 7 17. , _ | _ é I 18. $4 for the relief of the poorest communities and to encourage the introduction by local communi ties of new and desirable features in the school system. CUBBERLEY, ELLwoop P. State School Admin- istration. Houghton Mifflin Co., Boston, Mass., 773 p. Chapter XVII, p. 450-485 deals with appor- tionment plans and subsidies for education. 1927. Support of State Department of Dawson, Howarp A. Financial Education in Arkansas. Education, Little Rock, Arkansas, 1926. 75 p. Suggestions for a program of equalizing edu- cational opportunity in Arkansas are contained in p. 86-7. Education Board, 61 304 p. GENERAL EpucaTIon Boarp. Public in Indiana. General Education Broadway, New York City, 1923. Chapter XVI, p. 254-63, discusses the equali- of the school cost burden within the state. Earlier surveys using similar technics have been made by the General Education Board in North Carolina, Maryland, Delaware, and Kentucky. zation INDIANA RURAL EDUCATION SURVEY COMMITTEE. Report State of Indiana, Indianapolis, In- diana, March, 1926. 130 p. (copies may be obtained by addressing H. N. Sherwood, State Superintendent of Schools, Room 227, State House, Indianapolis, Indiana). The proceeds of the state school tax and the state deficiency fund are described in p. 91-99. Lee, CHARLES A. Facts Concerning Public Edu- cation in Missouri. Report of the Missouri School Survey, State of Missouri, Jefferson City, Mo., 1924. 139 p. Chapter II on “School Support in Mississippi” presents information concerning educational inequalities within the state and discusses bases of apportioning school funds. Morrison, Frep Witsen. Equalization of the Financial Burden of Education among Coun- ties in North Carolina. Teachers College, Co- lumbia University, Contributions to Education, No. 184. Teachers College, Columbia Uni- versity, New York City, 1925. 88 p. Seeks to discover basis for equalizing fin- ancial burden, among counties of North Caro- lina, of support of a minimum compulsory edu- cational program. Analyzes present educa- tional situation and presents program for better handling of equalization fund. Morrison, Henry C. The Financing of Public Schools in the State of Illinois. Volume IX of the Educational Finance Inquiry Commission, American Council on Education. Macmillan Co., New York City, 1924. 162 p. 20. np N 23. [31] One of volumes devoted to the study of Illinois a summary and interpretation of material and rour system of educational finance. Offers findings presented in more detail in other three Chapter III of Part I, p. 38-54 pre sents data on inequalities in educational oppor volumes. tunity in Illinois, while the possibility of rem edying the situation by means of a state grants in-aid policy is discussed in p. 78-80. Mort, PAut R. Educational Opportunity.” Journal of Educational Research 13: 90-103; February, 1926. “Equalization of Names equalization of the burden of a the pel missible minimum program as sole objec tive of a sound plan of state aid and indicates technics for developing and testing state aid plans. Outlines essential features of plan pro posed for New York State. Mort, Paut R. The Measurement of Educa tional Need. Teachers College, Columbia Uni versity, Contributions to Education, No. 150. College, University, New 1924. Teachers Columbia York City, 84 p. Develops a technic for deriving a measure of educational need of the component parts of a state. Educational is defined as a posite of the elements affecting the cost to a need com community of a prescribed minimum public educational offering. Mort, PAut R. State Support for Public Edu Bureau of Publications, Teachers Col New York City, cation. Columbia University, 104 p. lege, 1926. A summarization of recently developed tech nics and procedures designed to be of service to those concerned with problems of state aid for public schools. Attempt is made in Part I to present fundamental principles of a satis Part Il to technics of applying such principles York State data in is devoted Makes illustration of factory system of state aid. use of New technics. Mort, Paut R. “State Support of Public Schools.” Imerican Educational Digest 47: 303-4; March, 1928. A statement of the problem of state support of education as one which involves the follow ing steps: (1) defining a minimum educational program to be guaranteed all children of the state; (2) the equalization of the burden of of this each community’s ability to pay; accordance with (3) the vision of unlimited local opportunity fo: facilities support program in pro- pro- the mini- viding educational above mum program. Suggests encouragement of local effort by providing adequate state leader- ship and an efficient system of school organiza- tion. ASSOCIATION, RESEARCH School EDUCATION “Major NATION AI Division. Issues in Finance, am Soyer ve sae Part Il. Research Bulletin 5: 1-63; January, tion for Education in Oregon. Oregon 1927. Washington, D.C. 63 p. Teachers Association, Portland, Oregon, |»? | Defects in state systems of distributing school Mimeographed. support and remedies for these defects are Summarizes constitutional and statutory } considered in p. 34-7 and p. 39-40. Indications visions for school support in Oregon. Pre; data showing inequality of tax burden w the state and submits equalization plan of ability and effort are also discussed. 2+. NEBRASKA STATE TEACHERS ASSOCIATION, LEGIs- the “equated teacher” basis. County unit ; LATION COMMITTEE, Paut R. Mort, Director ommended. ‘ or Srupy. A Plan for Providing Equality of } Educational Opportunity in Nebraska. Ne- 29. O'SHEA, M. V., AND orHeERS. Public Educa braska State Teachers Association, Lincoln, in Mississippi. State of Mississippi, Jack ' Nebraska, 1928. 62 p. Mississippi, 1926. 362 p. Applies scientific methods to measurement of In chapter XII, p. 300-24, which deals \ cost of prescribed minimum educational pro- “Educational Finances,” factors influencing 4 gram in each of Nebraska counties and ability ability to support education and the sys of county to meet such cost. Develops plan of distributing state funds in use in Mis of support by which burden of minimum pro- sippi are discussed. gram may be distributed in accordance with ' nN w 26. 27. 28. 30. Prrrencer, BENJAMIN FLoyp. AN Introduct to Pubiic School Finance. UHoughton Mitiin Co., New York City, 1925. 372 p. county’s ability to pay. Appendix I, p. 42-44, presents draft of bill. . NEBRASKA STATE TEACHERS ASSOCIATION, COoM- Chapter XI, “Apportioning the Benefits, j MITTEE ON LEGISLATION, PAUL R. Mort, Direc- 296-331, deals with bases and methods of s: ToR oF Stupy. The Status of Taxation in Ne- aid. braska. State Aid for Transportation. Research } Bulletin No. 4. Nebraska State Teachers Asso- 31. Pirrencer, B. F., anb Works, G. A. Teva ciation, Lincoln, Nebraska, November, 1928. Educational Survey Report, Vol. Il, “Financis 18 p. Support.” Texas Educational Survey Commis Two supporting studies made in connection sion, Austin, Texas, 1925. 446 p. with the development of a plan for equalizing Urges revision of state system of taxat educational opportunity in Nebraska. The sec- and the raising and distribution of sch ond of these considers the growing problem of moneys on a more scientific basis. the cost of school transportation and suggests a solution of this problem. 32. RAINEY, Homer P. The Distribution of Sc/ Funds in the State of Oregon. University Neuen, Lesrer Newson. State Aid for Educa- Oregon Publications, Education Series, Vol tional Projects in the Public Schools. Teachers No. 1. University of Oregon, Eugene, Oreg College, Columbia University, Contributions to December, 1926. 48 p. Education, No. 308. Bureau of Publications, An analysis of the school support problem } Teachers College, Columbia University, New Oregon with a proposed program designed | York City, 1928. 84 p. meet more scientifically the state’s educationa j A fact-finding study of tendencies and gen- needs and bring about greater equality in ' eral and special practice in state aid for educa- . distribution of the burden of school support. tional projects, and the effects of such practice on the classroom product. Chapters III, IV, V and VI of Part II deal with “Effect of Special Subsidies on Consolidation”; “Effect of Special Subsidies on Transportation”; “Effect of Spe- cial Subsidies on High School Libraries”; and 33. Reeves, FLoyp W. The Political Unit of Pu! School Finance in Illinois. Volume X of th ' Educational Finance Inquiry Commissi: American Council on Education. Macmilla Co., New York City, 1924. 166 p. “Effect of Special Subsidies on High Schools.” One of four volumes devoted to the stu: of Illinois’ system of educational finance. Dea'- Norton, Joun K. The Ability of the States with the school district as the unit of schoo! to Support Education. National Education As- support. Presents information as te inequa! ‘ sociation, Washington, D. C. 88 p. ties in ability and effort to support educatio Develops a formula for measuring economic in Illinois. Recommends the state as the pri: power. Presents comprehensive data as to cipal unit of school support and a revis: wealth and income and educational obligations method of distributing state aid. a om ate, 08, spsavaned by the number of 34. Russect, WittiaM F., Hoty, THomas C., Sto! } children of 6 to 13 years. ; : RaLeiGH W., AND oTHERS. The Financing Orecon Strate Teacuers’ Association. Ade- Education in Iowa. Volume VIII of the Educa r guate Revision and the Equalization of Taxa- tional Finance Inquiry Commission, America’ [32] Sin¢ the 4 oll Edu bia A whi the pro] teac tion ONY Ss ees Sotto, Council on Education. Macmillan Co., New irk City, 1925. 279 p. For discussion of methods of distributing ite aid in lowa, see p. 162-64 srs, Jesse B., AND CusBerRLey, E. P. The Cost Education in California. Volume VII of the jucational Finance Inquiry Commission 41 merican Council on Education. Macmillan New York City, 1924. 348 p. Presents a cross-section of the financial status f education in California for the school yea: 1921-22. Chapter III, “Financial Provisions for Schools” describes the plan by which units of the educational system derive support from state and local sources, and chapter VI analyzes the extent to which the cost of education would e equalized under various plans of support SINGLETON, Gordon G. State Responsibility for the Support of Education in Georgia. Teachers College, Columbia University, Contributions to Education, No. 181. Teachers College, Colum +2. bia University, New York City, 1925. 56 p A study of Georgia’s system of school finance which seeks to determine the responsibility of the state for the support of education, and to propose a plan for its realization. Employs the teacher unit as the measure of local educa tional need. Snyper, E. R. Legal Status of Rural Schools 43. in the United States with Special Referenc. to the Methods Employed in Extending Stat: lid to Secondary Education in Rural Communi ties. Teachers College, Columbia University Contributions to Education, No. 24. Teachers College, Columbia University, 1909. 225 p. Provisions of laws in twenty states from 1897 to 1906 are discussed. Sowers, Don C. The Financing of Publi School Education in Colorado. University of Colorado Bulletin, Vol. 24, No. 6. University of Colorado Studies. University of Colorado, Boulder, Colo., June, 1924. 93 p. Recommends an increased state contribution as essential to equalization of the burden of £ school support. Bases of apportionment of +4. state aid are dealt with in p. 71-3. STAFFELBACH, Etmer H. “The Relationship of School Population Density to Educational Unit Costs in the States.” Educational Administra. tion and Supervision 14: 73-85; February, 1928 An investigation of the effects of sparseness of school population upon cost of education per child, as a measure of the need of federal aid in sparsely settled states. STATE EDUCATIONAL COMMISSION, FRED W. Mor RISON, Director. Report on the Public School System of North Carolina, Parts I-III. State [ 33] Educational Commission, Raleigh, N. ¢ 269 269 p he equalization of the burden of supporting the present six months school term and an eight months school term are discussed in chapters II, p 3-14 ind III, p. 15 25, respectively STATE OF CONNECTICUT, DIVISION OF RESEARCH AND SURVEYS OF THE STATE BoaArp oF EpuUCcA TION. Financing Education in Connecticut | Proposed Plan to Enable the State of Connect cut to Meet More Adequately Its Educational Responsibility. State of Connecticut, Hartford 1927. 198 p Discusses conditions constituting need of re vision of existing grant system Develops measures of educational task and ability to sup port s hools and coordinates these into a plan of state participation in support, based upon principle of equalization of a satisfactory minimum educational opportunity STATE OF NEW YorRK, SPECIAL JOINT COMMITTEE ON TAXATION AND RETRENCHMENT. Report. | B. Lyon, Albany, N. Y., January 15, 1925 “State Aid for Public Schools in the State of New York,” by Paul R. Mort, p. 21-83 Defines sound principles of state aid for pub lic education. Considers defects of system of state aid then in effect and proposes new plan STRAYER, (JEORGE D., AND HAIG ROBERT Murray. The Financing of Education in t/ State of New York. Volume I of the Educa tional Finance Inquiry Commission, American Council on Education. Macmillan Co., New York City, 1923. 205 p. \ssembles comprehensive data bearing upon school finance in New York State, and de velops new technics for use in analyzing these data. The system of distributing federal and state subventions in New York is described in p. 94-100. Chapter VII, p. 161-76, investigates the operation of this system in districts and counties of varying economic resources De fines problem and outlines procedures in the equalization of school support. SWIFT, FLETCHER HARPER. 1 Biennial Survey of Public School Finance in the United States 1920-1922. U.S. Department of Interior, Bu reau of Education, Bulletin 1923, No. 47. Gov- ernment Printing Office, Washington, D. ( Among the topics discussed in this vulletin are these: “State Policies in Public School Finance”; “A New Conception of State Aid”; “Reforms in Apportioning State School Funds” ; and “Need for New Sources of Revenue.” SwiFT, FLETCHER Harper. State Policies in Public School Finance. U. S. Department of Interior, Bureau of Education, Bulletin 1922 No. 6. 54 p. main 8 TI tee, seein pmo nen 46. 47. 48. 49. 50. Presents in concise form significant data of more extensive studies by author in the field of school finance. Provisions of states gov- erning apportionment of state aid are briefly summarized. SwirT, FLETCHER HARPER. “State School Funds and Their Apportionment.” American School Board Journal 76: 39-41, February, 1928; 39- 41, April, 1928; 41-3, June, 1928; 77: 37-9, September, 1928; 78: 43-5, February, 1929. A series of five articles: I. “The Maryland Plan”; Il. “The Ohio Plan”; III. “The Okla- homa Plan”; IV. “The Delaware Plan”; V. “The Massachusetts Plan.” Swirt, FLetTcHer Harper. Studies in Public School Finance. The West. California and Colorado. Research Publications of the Uni- versity of Minnesota, Education Series, No. 1. University of Minnesota, Minneapolis, Minn., October, 1922. 221 p. The first volume in a series of studies of state systems of school support. Methods of apportioning school funds in the states studied are critically analyzed in p. 108-24, 177-89, 193-5. Swirt, FLETCHER HARPER, DEL PLAINE, FRANCES KELLEY, AND TROXEL, OLiveR LEONARD. Studies in Public School Finance. The Middle West. Illinois, Minnesota, South Dakota, Alaska. Research Publications of the University of Minnesota, Education Series, No. 3. Univer- sity of Minnesota, Minneapolis, Minn., June, 1925. 329 p. The third volume in a series of studies of state systems of school support. Methods of apportioning school funds in the states studied are critically analyzed in p. 45-97, 176-92, 200- 202, 254-83, 299-302. Swirt, FLercHer HARPER, AND GOLDTHORPE, Joun Haroip. Studies in Public School Fi- nance. The South. Arkansas, Oklahoma, Ala- bama, Tennessee. Research Publications of the University of Minnesota, Education Series, No. 4. University of Minnesota, Minneapolis, Minn., July, 1925. 224 p. The final volume in a series of studies of state systems of school support. Methods of apportioning school funds in the states studied are critically analyzed in p. 18-19, 37-38, 64-5, 110-16, 127-30, 157-64, 186-91. Swirt, FLetcHer Harper, Graves, RicHarp E., AND Tiecs, Ernest Water. Studies in Public School Finance. The East. Massachusetts, New York, New Jersey. Research Publications of the University of Minnesota, Education Series, No. 2. University of Minnesota, Min- neapolis, Minnesota, November, 1923. 240 p. The second volume in a series of studies of state systems of school support. Methods of apportioning school funds in the states studied 51. a 52. 53. ae 54. 55. 56. [ 34] are critically analyzed in p. 57-109, 13 183-6, 190-91. Tupper, C. Ratpu. A Survey of the Ari Public School System. State Board of Educa tion, Phoenix, Arizona, January 1, 1925. 112, Presents data on _ school conditions Arizona. The system by which the stat equalization fund is distributed to the counties and districts is described in p. 83-84, 87-88 UppEGRAFF, HARLAN. Rural School Surve, New York State. “Financial Support.” Ithaca New York, 1922. 233 p. A study of rural school conditions in th state of New York. Reveals differences among districts both in effort and ability support schools and suggests plan of state aid by which these differences may be eliminated Proposed plan includes features designed stimulate local initiative. UPppDEGRAF, HARLAN, AND KING, Leroy A. 4 Survey of the Fiscal Policies of the State oj Pennsylvania in the Field of Education. Part II “Education.” Report of Citizens’ Commit tee on the Finances of Pennsylvania to Ho: Gifford Pinchot, December, 1922. 207 p. Presents theory of state aid, based on “ability and effort” of local communities formerly worked out for New York State and applies it to conditions existing in Pennsylvania. U. S. DEPARTMENT OF INTERIOR, BUREAU | EpucaTion. Public Education in Oklahoma. Bulletin 1923, No. 14. Government Printing Office, Washington, D. C. 93 p. Chapter III, “Problems of Financing Public Schools,” p. 26-75, discusses sources and distribution of school revenues. U. S. DEPARTMENT OF INTERIOR, BUREAU 0! EpucaTion. Survey of Education in Uta! Bulletin 1926, No. 18. Government Printing Office, Washington, D. C. 510 p. Unequal educational opportunities in the state and their relation to Utah’s method of distributing state funds are considered in chap- ter XI, p. 418-455. Works, Georce A. “The Relation of the State to the Support of Education.” Elementary School Journal 27: 335-43; January, 1927. Maintains that there are inherent nesses in any plan for distributing state aid which recognizes equalization as its only objec- tive. bats position taken by those who favor such a plan. Declares that “if we are to maintain an educational system responsive to the de- mands of a democratic society, it is important that the largest possible provision consistent with our economic status be made for growth through the recognition of effort.” weak- Enumerates these weaknesses and com- rete! low 1 l. ) Ww an a T scho state nity, the | all 1 cuss! tanc obvi stro’ sche the pup trat tice bela of t III. Financial Aspects of Certain Ad- ministrative Problems | In this last division of the bibliography a : selected series of administrative issues are rep- ; resented. The division comprises five short } reference lists on financial aspects of the fol- > lowing problems: j 1. Courity unit of school support i= 2. State regulation of teachers salaries , a 3. Financing a state teachers retirement system 97 4. State school budgeting 5. Sources of information on economic re- 4. sources and school costs. 1. County Unit of School Support The size and nature of the local units for school control and support vary among our states. [The town, parish, district, commu- nity, township, and county are each used as the unit of control by one or more states. Of 5. Z all these units none has been more fully dis- cussed than the county. ‘The financial impor- tance of the unit selected for school control is obvious. The larger the unit of taxation the stronger the tendency towards equalization of school costs. Other conditions being equal, the larger the school, the lower the cost per pupil. The size and nature of the adminis- trative unit also affects the theory and prac- } = tice of state apportionments. ‘The references 6. | a below offer a nucleus of material for the study 7 of the finan¢ial aspects of county unit control. am 1. Cook, ALBERT S. “Centralizing Tendencies in i Educational Administration; the County as a j Unit for Local Administration.” Educational Administration and Supervision 4: 133-40; ; March, 1918. ; Declares the two requirements to be met in a good system of schools are adequate finan- re cial support and effective organization and control, and seeks to demonstrate that these 3s can best be secured under the county unit sys- | 3 tem of local administration. Describes ad- ' ministrative and supervisory systems in effect ‘ in Baltimore County, Maryland. | 2. CUBBERLEY, Exttwoop P. State School Ad- ministration. Houghton Mifflin Co., Boston, Mass., 1927. 773 p. The section on “Taxation for Schools,” p. 8 414-25, describes the evolution from the dis- ; trict to the county as a school tax unit. Evi- i dence of educational inequalities resulting from a dependence on district taxation and of the [35] advantages of the county as an equalizing unit is presente d, Hoop, WILLIAM R. “The County as a Source of School Support.” American School Board Journal 68: 37-8; February, 1924. Maintains that while county school control and county school support are closely related, the need of equalization of educational oppor- tunities is an argument for the county as a tax unit, rather than as a unit of educational administration. Presents a statement of county tax provisions in 26 states in 1923. Argues for increased support of schools by the county and also by the state. ILLINOIS STATE TEACHERS ASSOCIATION. Some Problems of the Larger School Unit in Illinois. Illinois State Teachers Association, Springfield, Ill., July 10, 1926. 21 p. Summary of data presented to members of the Committee on the Larger Unit, of the Illi nois State Teachers Association. Deals with the evils of the district system in Illinois. NorkTH CAROLINA STATE EDUCATIONAL COMMIS SION, Frep W. Morrison, Direcror. Report on the Public School System of North Carolina, Part IV, “The Financial Condition of the Coun- ties.” State Educational Commission, Raleigh, N. C., 1927. 381 p. A study of the financial situation in North Carolina counties as it is related to the sup port of school terms of six and eight months. Detailed information concerning tax levies and indebtedness is presented. REEDER, WARD G. “Proposed Modification of County Tax Law for Ohio Schools.” Educa- tional Research Bulletin 5: 1-11; January 20, 1926. : Suggests revision of the existing bases on which Ohio counties distribute aid to the school districts within their boundaries and develops a formula for computing share of each dis trict in county apportionment. Reeves, FLloyrp W. The Political Unit of Pul lic School Finance in Illinois. Volume X of the Educational Finance Inquiry Commission, American Council on Education. Macmillan Co., New York City, 1924. 166 p. Deals with the district as the tax unit for support of schools in Illinois. Considers the effect of adopting units of larger size upon eco- nomic conditions and the equalization of edu- cational opportunity in the state. STRAYER, GEORGE D., AND Haic, Roperr Mur- RAY. The Financing of Education in the State of New York. Volume I of the Educational Finance Inquiry Commission, American Coun- cil on Education. Macmillan Co., New York Pie a ae AT Ege ry Let City, 1923. Chapter XII, “The Size of the Un't for School Support and the Problem of State Aid,” p. 161-76. Describes the operation of the present sys- tem of state aid, considers what would be the effect of making the county the unit of school support and develops an index of economic re- sources based on the county's wealth and re- ported taxable income. 9. SwirT, FLeTcHER Harper. A Biennial Survey of Public School Finance in the United States. U. S. Department of Interior, Bureau of Edu- cation, Bulletin 1923, No. 47. Government Printing Office, Washington, D. C. p. 28-31. Deals with the rising importance of the coun- ty as a unit for providing school revenue. Reviews recent legislation. 10. Swier, FLeTcHer Harper. Studies in Public School Finance. Research Publications of the University of Minnesota, Education Series, Nos. 1-4. University of Minnesota, Minneapolis, Minn., October, 1922-July, 1925. A series of studies of state systems of school support: “The West, California and Colorado” ; “The East, Massachusetts, New York,. and New Jersey”; “The Middle West, Illinois, Minnesota, South Dakota and Alaska”; “The South, Arkansas, Oklahoma, Alabama, and Tennessee.” Existing systems of county and district aid are described, information on edu- cational inequalities presented, and recom- mendations for the abolition of districts as units of school support offered. 11. WittiaMs, J. Harotp. Reorganizing a County System of Rural Schools. Report of a Study of the Schools in San Mateo County, California. U. S. Department of Interior, Bureau of Educa- tion, Bulletin 1916, No. 16. Government Print- ing Office, Washington, D. C. 50 p. A typical county survey, recommending county-unit organization. Deals extensively with financial adjustments to be made after adoption of the county-unit. The statistics are out-of-date but the technics employed are worthy of careful study. 2. State Regulation of Teachers Salaries Since approximately three-fourths of all school current expenditures are payments for teaching service, the financial importance of teachers’ salaries is obvious. The state may enter into salary regulation in two ways. First, some states have regulations governing the way in which school revenue must be dis- tributed among the various expenditures. For example, California requires that all state ap- portionments must be used for the payment of [ 36] teachers salaries. Second, several states ha a minimum salary law forbidding local uni: to pay less than certain specified salaries. ‘1! penalty for infringement of this law is ge: erally the loss of the state apportionment t. the year following. Some of the references describe minimu salary laws now and formerly in force. Othe discuss the relation of school finance to teac! ers salaries in general. a nd we + wn Carr, Wittiam G. “Teachers Salaries: Guide to Literature and Problems.” Sver) Educational News 26: 22-27; June, 1928. A recent bibliography. Contains a list older bibliographies on salaries. CHANCELLOR, WILLIAM EstTABROOK. “Teache Wages from the Viewpoint of Economics American School Board Journal 71: 37-39, 3: 41; November, December, 1925. Presents the thesis that teaching is a nor economic service, and draws conclusions fro: this point of view. CUBBERLEY, ELLWoop P. State and Count) Educational Reorganization. Macmillan Con pany, New York, 1914. p. 176. Outlines an ideal state law for regulation « salaries. . CuBBERLEY, ELtwoop P. State School Admin tration. Houghton Miffin Company, Bosto: 1927. Chapter XXIV. Traces the history and present status salary legislation in several states. . EvenpvEN, E. S. “Essential Features of a Stat Salary Law.” Educational Review 60: 205-215 October, 1920. Holds that salary laws should consider train ing, experience, and success in teaching. Urge that initial salaries be high enough to attract desirable beginners and that the schedul should be such as to hold out the hope of eco nomic independence in age for every competent teacher. . Lippy, Ricnarp J. “A Salary Schedule fo: Rural Teachers.” Proceedings 66: 498-500 1928. National Education Association, Wash- ington, D. C, Proposes that minimum requirements for cer- tification should be accompanied by minimum salary laws. Describes the experience of Maine with such a law since 1919. . Morrison, H. C. “Taxation, Teachers Salaries and Cost of Education.” Elementary School Journal 20: 47-56; September, 1919. Deals with sources of revenue for teachers w =— nee a ee a if th tate retir scien the : \ hic retir tion Nati tems tistic sear ind Edu low these basic syste al the states have to face. salaries and concludes that the income tax is a desirable method of raising revenue for sa aries. “Legal Regulation of Mini Educationa Sigs, RAYMOND W. Salaries for Teachers.” January, 1908. mum Review 35: 10-31; An old study but included because it has not veen superseded by any more recent compila tion of information on the subject. 3. Financial Aspects of State Teacher Retirement Systems ['wenty-three states now have state-wide wher retirement systems. In two of these he state provides all of the money necessary to pay retirement salaries and to operate the stem. In eighteen other states only a part f the total cost of the system is carried by the tate. The financial problems connected with retirement systems are a branch of actuarial science and are among the most difficult which Among the agencies which have made extensive studies of teachers retirement problems are the Carnegie Founda- tion for the Advancement of Teaching, the National Council of Teachers Retirement Sys- tems, the United States Bureau of Labor Sta- tistics, the Institute for Governmental Re- search, various State Education Associations, ind the Research Division of the National Education Association. ‘The references be- low include studies representative of each of these groups. A few important statements of basic principles and descriptions of retirement systems in selected states are also included. 1. CARNEGIE FOUNDATION FOR THE ADVANCEMENT OF TEACHING, 522 FirrH AVENUE, NEW YORK Ciry. Twenty-second Annual Report of the President and of the Treasurer, 1927. p. 77 108. Points out sources of unsound legislation. Indicates procedures in organizing a state-wide teacher retirement system. Discusses status of retirement legislation in the several states, in dustry, and other professions. 2. CARNEGIE FOUNDATION FOR THE ADVANCEMENT OF TEACHING, 522 FirTH AVENUE, NEW YorK City. Proceedings, February 27-29, 1928. Bos- ton, Massachusetts. 15 p. Discusses pensions from viewpoint of eff- ciency, rehabilitation of retired teachers, actua- rial problems, and tendencies and dangers in a teacher retirement system. we COMMITTEE ON A TEACHERS’ RETIREMENT PLAN FOR MARYLAND. Report on a Proposed Plan [ 3 for ti Retirement of Teachers , 5 Baltimore, Maryland, 1927 Vary Summarizes main provisions of a teacl tirement plan later enacted for Maryland Crives information on cost to teachers and sta including basic actuarial data Furst, Crype, Marrocks, RAYMOND |! AN SAVAGE, Howarp J. Retiring Allowances f Officers and Teachers in Virg Pu Schools Bulletin No 17 Carnegt Founda tion for the Advancement of leact N York City 1926. 70 Pp Outlines proposed plan of retiring allow ances for othcers and teachers in Virginia nder] lic schools Discusses principles plan and related problems. Hosss, Lucy E. “History of the Teachers’ An nuity Movement in Iowa.” Uniwersity of Lowa Extension Bulletin No. 145 April 1 192¢ College ot Education Series, No 20 Unive sity of lowa, Iowa City, Iowa. 62 p ‘races history of movement to secure a teachers’ pension and annuity law for lowa HousMAN, Iba E. 1 Digest and an Explana tion of the New Jersey Teachers’ Pension and Innuity Fund Law. Published by the autho 519 Garden Street, Hoboken, N. | 192 144 p Presents New Jersey Teachers’ Pension and Annuity Fund Law in simplified form with ex planatory material. Includes text, and impor tant rulings NATIONA EDUCATION ASSOCIATION, RESEARCH DIVISION “The Advance of the Teacher R« tirement Movement.” Research Bulletin 6: 149 204; May, 1928. National Education Associa tion, Washington, D. (¢ Committee on Retirement Allowances pre sents revised extended statement of the “Funda mental Principles of a Teacher Retirement System,” with data on teacher retirement sys tems retirement legislatior n effect, plans for among states, and reasons for support of re tirement measures. Includes questions and answers bearing on retirement systems, and bibliographical material. PALMER, NIDA PEARL. Pension Systems for Public School Teachers. U.S the Interior, Education 1927, No. 23. Government Washington, D. C. 90 p. Analyzes teachers’ pension systems in United Department of Bulletin Printing Office Bureau of States for tendencies and criteria in evaluating pension systems. Presents data on administra tion, benefits, and financing of teachers’ pen sion systems, from 1894 to 1924 SAvaGce, Howarp J., ANp Cocswe__, EpMunp §S 1 Retirement Plan for Colorado Public Schools Bulletin Number 22. Carnegie Foundation for the Advancement of Teaching, New York City, 1928. 72 p. An outline and discussion of retirement plan proposed for Colorado public schools, inc!ud- ing actuarial and financial data. 10. SHaAw, ReuBen T. A Study of the Adequacy and Effectiveness of the Pennsylvania School Employes’ Retirement System. Published by Pennsylvania State Education Association, 400 North Third Street, Harrisburg, Pa., 1926. 159 p. Deals with regulations and basis of super- annuation retirement in Pennsylvania, cover- ing age and service requirements, costs, bene- fits, and salary factors, and practice in other states. Presents data on social and economic status of retired school employees. 11. “State and City Retirement Systems for Teach- ers.” Monthly Labor Review 27: 15-26; July, 1928. See “Pension Systems in the United States.” School and Society 28: 181-82; August 11, 1928. Reports findings of Bureau of Labor Statis- tics in 1927. Covers state-wide and a number of city teacher retirement systems, presenting data on establishment, membership, manage- ment, support, and benefits. 12. Srupensky, Paut. Teachers’ Pension Systems in the United States. Institute for Government Research. D. Appleton and Company, New York City, 1920. 460 p. Critical, descriptive treatment of teachers’ pension systems in the United States. Part I describes evolution of such systems, analyzes general problem of teacher retirement allow- ances, and discusses underlying principles. In Part II a number of systems are treated in detail. 4. State School Budgeting One of the most effective tools for the con- trol and analysis of expenditures is the budget. Since the budget has been adopted suc- cessfully by both business concerns and private individuals, it is natural and proper that gov- ernmental agencies, including the schools, should also investigate its nature and uses. A study of the accompanying references will show that the budget idea is being rapidly adopted and perfected by those responsible for the administration of public education. In addition to the special references on school budgeting, a few references of a more general nature are included. 1. ALEXANDER, CARTER. Bibliography on Public School Finance. Vol. IV of the Educational [38] > . GRAVES, Finance Inquiry Commission, American Cour on Education. Macmillan Company, New Yo 1924. 257 p. A section on “Budget and Budgetary P: cedure” will be found in p. 30-33. Buck, ArtHUR E. Budget Making. D. App ton and Company, New York, 1921. 234 p. Handbook on the forms and procedure making budgets, state or city. Case, Hiram C. Handbook of Instructions fo; Recording Disbursements for School Purpos: University of the State of New York, Alban 1917. 25 p. A model handbook for introducing a uni form state system of school accounting. Fo mulated with the approval of the United States Commissioner of Education and the Nationa Association of School Accounting Officers. ENGELHARDT, N. L., AND ENGELHART, Fre! Public School Business Administration. Bu reau of Publication, Teachers College, Colum bia University, New York, 1927. Chapte: XXII, “The Budget, Its Preparation, and Use,” p. 508-57. Deals with general aspects, procedures and standards in the preparation and administra- tion of school budgets. Special attention given to budgetary procedure in fiscally inde- pendent and fiscally dependent city school sys- tems. Reproduces in whole or in part four city school budgets illustrating superior form and arrangement. Bibliography includes refe: ences to material in the field of state budget making. FranK P. “Budget Making and Spending by the State.” Proceedings 61: 96 962; 1923. National Education Association Washington, D. C. Financial accounting and budgetary pro cedures in New York State are described. . Linpsay, E. E. Problems in School Admini: tration. Macmillan Company, New York 1928. p. 77-98. Defines the budget. in budget making: (1) needs, which involves a consideration of expenses of previous yea! and of changes which should be made during the coming year; (2) comparisons with budg ets of other districts; and (3) amount of in- come available. Discusses uses of budget i: checking on expenditures. . MICHIGAN STATE TEACHERS ASSOCIATION, CoM MITTEE ON UNIFORM CHILD ACCOUNTING AND Unir Costs. A Uniform Financial Procedur: for the Public Schools of Michigan. Bulletin No. 4, Part I. Michigan State Teachers As- sociation, Lansing, Michigan, October, 1924 16 p. Discusses three factors = gi 0 reopen ieaay b ase iia as pu on ru th ee PPI scot het ae Rh ene Wa ia. . “School Budgets in North Carolina.” . State Seeks to develop a system of uniform finan- cial accounting which may be applied to the public school districts of Michigan on the rec- ommendation of the State Department of Edu- ation. Part I of this report is concerned with rules and procedures for the development of the school budget. MOEHLMAN, ARTHUR B. Public School Finance. Rand McNally and Company, Chicago, 1927. p. 172-86. Discusses steps in the development of the school budget: (1) preparation, which in- volves (a) policy, (b) form, (c) and d) methods; (2) presentation, dependent on legal requirements, the audience, and commu- nity organization; and (3) the administration of the budget, determined by the local educa- tional organization. facts, NATIONAL EDUCATION ASSOCIATION, RESEARCH Division. “School Records and Reports.” Re- Bulletin 5:226-350; November, 1927. Education Association, Washington, search National D. & See section on “Financial Records of a School System,” p. 233-44, and bibliography on “Fi- nance Records,” p. 327-33. PITTENGER, BENJAMIN FLoyp. An Introduction to Public School Finance. Houghton Mifflin Company, Boston, 1925. p. 45-72. Defines the budget. Analyzes budget mak- ing into five steps: (1) collecting information; (2) classifying information; (3) drafting the budget; (4) adopting the budget; and (5) see- ing to its proper administration. Discusses values of the budget in industry, in govern- ment, and in the school. Ameri- can School Board Journal 76:141-2; March, 1928. Reports on changes made in the state school law, relating to budgets of county boards of Law provides that budgets will set current ex- education. aside three separate funds: (a) pense, (b) capital outlay, and (c) debt service. System is designed to make possible inter- county comparisons and state-wide summaries. “An Adventure in Financing Educational Adminis- 9:81-6; February, SHILLING, JOHN. a State School System.” tration and Supervision 1923. A theoretical state budget plan that permits of the expenditure of only given percentages of total school funds for given purposes. Budget Systems. Pennsylvania State Chamber of Commerce, Harrisburg, Pennsyl- vania, 1922. 120 p. A budget plan for Pennsylvania. Pennsylvania’s appropriation methods and the Describes budget systems in the states. Defines four types of budgets, with reference to loca;ion of responsibility: executive, administrative, ad ministrative-legislative, and legislative 5. Sources of Information on Economic Resources and School Costs Many national agencies are engaged in col- lecting and distributing information on the economic and the Among the most important of those resources school costs of states. agencies, all of which are represented in the references given below, are: National Indus trial Conference Board; National Bureau of Economic United States Depart ment of Commerce, Bureau of the Census; United States Department of the Interior, Bureau of Education; United States Depart ment of Labor, Bureau of Labor Statistics ; and the Research Division of the National Educa tion Association, A number of important studies of school costs limited to one or a few states have omitted. The bibliographies in reference 2 below may be consulted for fut Research ; been ther guidance on this subject. 1. NATIONAL BuREAU OF ECONOMIC RESEARCH Income in the United States. Its Amount and Distribution, 1909-1919. Vol. 1, Harcourt Brace and Co., New York, 1921. 152 p. Vol. II, National Bureau of Economic Research, New York, 1922. 440 p. Volume I estimates amount of national in- come by sources of production and by incomes received and submits final estimate based on combination of results obtained by both methods. Volume II sources reports in detail of information pro cedure and used in arriving at estimates presented and discussed in more summarized form in Volume I. 2. NATIONAL EpUCATION ASSOCIATION, RESEARCH Division. “Major Issues in School Finance,’ Parts I and II. Research Bulletin 4: 236-65, November, 1926; 5:1-63, January, 1927. Evidence as to the economic resources of the nation is presented in Part I and of the states in Part II, p. 5-29. 3. NATIONAI INDUSTRIAL CONFERENCE BoArRD “The Growth of State and Local Expenditure.” Conference Board Bulletin, No. 17. National Industrial Conference Board, 247 Park Avenue, New York City, May 15, 1928, p. 136-9. A discussion of the factors in the rise of state and local government costs and a diagrammatic presentation of the relative influence of each of them. Factors named are: increasing den- in population; addition of new sity and ex- [39] 8. NATIONAL pansion of former governmental functions; and loss in value of the dollar. Concludes that in all probability the greater part of increase in government costs has been unavoidable. . NATIONAL INDUSTRIAL CONFERENCE’ BOoaro. “Measures of the Purchasing Value of the Dol- lar.” Conference Board Bulletin, No. 16, p. 129-31; April 15, 1928. National Industrial Conference Board, 247 Park Avenue, New York City. Presents figures for purchasing power of the dollar based upon indexes of cost of living, wholesale food prices, retail food prices, wage rates, and general price level. Figures based upon cost of living are from 1914 to 1927; other series are from 1900 to 1927. Indexes of gen- eral price level (Carl Snyder’s) include prices of food, wholesale and retail, rents, transporta- tion costs, land values, bonds and stocks, and wages, thus seeking to represent everything for which money is paid out in our economic life. . NATIONAL INDUSTRIAL CONFERENCE BOoaro. Cost of Government in the United States, 1925- 26. National Industrial Conference Board, 247 Park Avenue, New York, 1927. 237 p. Presents facts with regard to government expenditures, tax collections and public in- debtedness. Chapter VI, p. 147-90, deals with “Fiscal Aspects of Education.” ‘The report for 1926-27, intended to supplement this volume, is just off the press. . NATIONAL INDUSTRIAL CONFERENCE BOarp. Cost of Living in the United States 1914-1927. National Industrial Conference Board, 247 Park Avenue, New York, 1928. 266 p. Summarizes in one volume the results of previous investigations of the Board in this field with particular emphasis on changes in the cost of living between Novem- ber, 1925, and January, 1928. . NATIONAL INDUSTRIAL CONFERENCE BOarp. “Estimates of National Wealth and Income.” Conference Board Bulletin, No. 5, p. 33-40; May, 1927. National Industrial Conference Board, 247 Park Avenue, New York City. Gives census estimates of national wealth for the years 1880, 1890, 1900, 1904, 1912, and 1922 and the Conference Board’s estimate for 1925. Figures on national income, total, per capita and per person gainfully occupied, 1909-1926, are given and compared with estimates by other authorities. Discusses bases on which various estimates are built. INDUSTRIAL CONFERENCE Boarp. Conference 12. [40] “National Wealth and its Local Distribution. Conference Board Bulletin, No. 18, p. 141-44; June 15, 1928, National Industrial Conference Board, 247 Park Ave., New York City. Presents an estimate of national wealth fo: 1927 and distributes this estimate by states. . Norton, Jonn K. The Ability of the States to Support Education. National Education As- sociation, Washington, D. C. 88 p. Presents comprehensive data as to the wealth, income and educational obligations of each state. . Reeper, Warp G., AND PaisLey, ETHAN A. Trends of School Costs in Ohio. Ohio State University Studies, Contributions in School Ad- ministration, No. 3, Ohio State University Press, Columbus, Ohio, 1926. Studies trends of school costs in Ohio, 1870 to 1924. Seeks to interpret these trends and on this basis to make predictions for the future. Compares increase in costs with increase in ability to support education. . U. S. DEPARTMENT oF COMMERCE, BUREAU OF THE Census. Financial Statistics of States, 1926. Government Printing Office, Washing- ton, D. C., 1927. 133 p. Annual report of the Bureau of the Census showing the financial transactions, the assessed valuation of taxable property and the taxes levied thereon, and indebtedness and assets of the 48 states for the fiscal year, 1926. Finan- cial transactions include receipts, costs, and indebtedness incurred in meeting costs of the state as a whole and its important departments. The 1927 report is in press. U. S. DEPARTMENT OF LABOR, BUREAU OF LABOR Sratistics. “Changes in Cost of Living in the United States.” Monthly Labor Review 27: 186- 99; August, 1928. Gives index numbers for changes in cost of living from December, 1914, to June, 1928, in the United States, using 1913 as a base and in specified cities from December, 1915, to June, 1928, using December, 1914, as a base. Indexes are for specified items and for all! items. . U. §. DEPARTMENT OF THE INTERIOR, BUREAU OF Epucation. Statistics of State School Systems, 1925-26. Bureau of Education Bulletin, 1927, No. 41. Government Printing Office, Wash- ington, D. C. Attendance, property values, and receipts and expenditures are among the principal items included. es RESEARCH BULLETIN NATIONAL EDUCATION ASSOCIATION 1201 Sixteenth Street N. W. Washington, D. C. SUBSCRIPTION BLANK I wish to subscribe for one year to the Research Bulletin of the National Education Association and enclose a check, money order or cash in the amount of $1.00 covering the subscription fee for one year. ETS Ee Se Street RESEARCH BULLETIN NATIONAL EDUCATION ASSOCIATION 1201 Sixteenth Street N. W. Washington, D. C. ORDER BLANK Enclosed please find check, money order or cash in the amount of $———, for which send me the number of issues of the Research Bulletin indicated below. “ Street Orders not accompanied by remittance are subject to transportation charges. A special discount is offered when purchased in quantity as follows: 2 to 9 copies—10 percent 10 to 99 copies—25 percent 100 or more copies—33'% percent Bulletin Ordered Number of Copies Ordered Research Bulletins Previously Issued Facts on State Educational Needs. Vol. 1, No. 1, January, 1923. 64 p. (Out of print Can the Nation Afford to Educate Its Children? Vol. 1, No. 2, March, 1923. 72 p. Price per copy, 25 cents. Teachers’ Salaries and Salary Trends in 1923. Vol. 1, No. 3, May, 1923. 116 p. Price per single copy, $1.00. Five Questions for American Education Week. Vol. 1, No. 4, September, 1923. 56 p. (Out of print.) Facts on the Public School Curriculum. Vol. 1, No. 5, November, 1923. 48 p. (Out of print. Current Facts on City School Costs. Vol. 11, Nos. 1 and 2, January and March, 1924. 64 p. (Out of print.) Teachers’ Retirement Allowances. Vol. Il, No. 3, May, 1924. 32 p. Price per copy, 25 cents. Facts on the Public School for American Education Week. Vol. 11, No. 4, September, 1924 40 p. (Out of print. The Problem of Teacher Tenure. Vol. II, No. 5, November, 1924. 40 p. Price per copy, 25 cents. Public School Salaries in 1924-1925. Vol. I1l, Nos. 1 and 2, January and March, 1925. 72 p. Price per copy, 50 cents. Taking Stock of the Schools. Vol. III, No. 3, May, 1925. 32 p. (Out of print. Keeping Pace With the Advancing Curriculum. Vol. III, Nos. 4 and 5, September and Novem- ber, 1925. 96 p. Price per copy, 50 cents. The Ability of the States to Support Education. Vol. 1V, Nos. 1 and 2, January and March, 1926. 96 p. Price per copy, 50 cents. Efficient Teaching and Retirement Legislation. Vol. 1V, No. 3, May, 1926. 72 p. Price per copy, 25 cents. A Handbook of Major Educational Issues. Vol. 1V, No. 4, September, 1926. 72 p. Price per copy, 25 cents. Major Issues in School Finance—Part I. Vol. 1V, No. 5, November, 1926. 32 p. Price per copy, 25 cents. Major Issues in School Finance—Part II]. Vol. V, No. 1, January, 1927, 64 p. 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Price per copy, 25 cents. cae WE WOULD have the | values of individualism, their 8 ° . ee stimulation to initiative, to 9 [va | the development of hand and intellect, to the high develop- ment of thought and spirituality, they must be tempered with that firm and fixed ideal of American individualism—an equality of op- portunity.— Herbert. Hoover.