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just named. Relatively we pay more in direct and indirect taxation, according to population, than most of the countries in Europe, but our splendid resources have saved us from feeling any grinding effects. The lesson of the Old World should be before our eyes. Every citizen should see to it that the money raised by taxation is wisely expended, lest at some future day we may reach a limit beyond which there will not be enough revenue to give every child the best education it is willing to take.

SUMMARY

1. Taxation for school purposes is now the accepted policy of every civilized country.

2. The nature and purposes of taxation should be taught in connection with history and civil government.

3. One of the highest tests of patriotism is found in a willingness to pay a just share of tax for the support of the government and the education of the people.

4. The best method of state taxation for school purposes consists in setting apart a millage of tax which cannot be diverted to other purposes.

5. State taxation of railroads and other property to raise a fund for distribution among the school districts serves to aid the schools of townships which have no railroads or other valuable corporate property.

6. The directors or controllers who are responsible for the running of the schools should have power up to a fixed limit to specify the amount of tax to be raised for school and building purposes.

7. Arguments should be addressed to taxpayers, designed to show that money spent in the right education of the people is the best investment of public funds ever made.

8. Money raised for municipal and educational purposes should be expended honestly and wisely; otherwise a limit of taxation may be reached beyond which it will be impossible to raise money for the maintenance and improvement of our systems of public instruction.

TAXATION AND TEACHERS' SALARIES

A. G. LANE, DISTRICT SUPERINTENDENT OF SCHOOLS, CHICAGO, ILL. The evolution of the system of public instruction during the last century has brought about radical changes in the requirements for teaching, and has rapidly developed the professional teacher. The natural result of increased efficiency in any department of labor is increased compensation.

The vast sum spent for the education of the youth of this country is an indication of the importance placed upon it by the people. A repub lic's strength is measured by the intelligence, prosperity, and ideals of its people. The ideal standard that "all men are endowed with certain inalienable rights" has been interpreted by the people to mean that an

education is an essential need of every child, also a right, and that it is the foundation for citizenship. The rapid growth of population by natural increase, by the immigration of people from every part of the world, many of whom do not speak or read the English language, has emphasized the great need of universal education. Compulsory attendance of children at school is a logical means to attain this end.

In cities the problems of providing good streets, water, light, transportation, police and fire protection, parks, libraries, and schools have been carefully considered, and are being successfully worked out. The equity and justice of caring for the sick, the defective, and the helpless poor have been quite fully recognized.

Cities have made many demands, and the response of the people in voting taxation has been prompt and willing. The rapid development of the country, the productive harvests, the rich mines, the boundless resources of wealth, have made it comparatively easy in the past to pay taxes for all public improvements.

With increased wealth, the rates of interest on money have decreased; the percentage of profits on small lines of business has become less ; concentration in capital has resulted. These changes have led to a scrutiny of taxes, to their evasion, to reduced valuations, to legal limitations, and in many instances to restricted public improvements and to impaired public service.

Any comparison of the growth, improvement, and cost of public service in the cities of this country will show that the older cities are gradually classifying their revenues and expenditures, concentrating the taxing power in one body to secure equity, making fair provision for the necessary departments of public service, and limiting the total tax levies to a rate per cent. in harmony with substantial, conservative business interests.

An examination of the report of the Commissioner of Labor, Bulletin 36, September, 1901, p. 925, gives statistics showing that the rate of school expenditures to the total expenditures was as follows:

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In comparing the items for Chicago with the other cities we find that the taxes levied in Chicago for special assessment and by the Drainage Commission are not included; hence the large per cent. credited to Chicago would be reduced.

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The higher rates in Chicago, Omaha, and Los Angeles are partly produced by the large amounts expended for buildings. The school revenues are therefore from 17 to 25 per cent. of the total tax. From the report of the United States Commissioner of Education for 1900 we find that the expenditures for teaching as compared with the total expended for schools is as follows:

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The high percentages for San Francisco and Cincinnati are explained by the fact that only 2 per cent. of total expenditures was for buildings, and in Chicago, for the year 1900, only 10 per cent. of the expenditures was for buildings. On the other hand, in New York city the amount for buildings was 27 per cent. of the total expenditure, in Philadelphia it was 26 per cent., and in Minneapolis it was 20 per cent.

New York state spent $36,395, 269 for schools for the year 1901, of which 59 per cent., or $21,504,619, was for teachers' salaries.

Illinois spent $18,167,219 for school purposes for the year 1900, of which 63 per cent., or $11,415,992, was for teachers' salaries.

About 60 per cent. of the total tax for school purposes then is expended for teachers' salaries. An examination of similar tables for other years, and for some other cities and states, shows some variations, which doubtless could easily be interpreted if all the facts were known.

An examination of the basis of assessment in the various cities and states shows a wide difference. Illinois assessments are 20 per cent. of the cash value of property; New York city 70 per cent., altho the law calls for full value; Philadelphia 80 per cent., which is the legal basis; Boston, 100 per cent.; Baltimore, 75 per cent.; Cleveland, 50 per cent.; Cincinnati, 60 per cent.; Buffalo, 70 per cent.; Syracuse, 100 per cent.; Minneapolis and St. Paul, 60 per cent. If the taxes in these cities were assessed upon the cash value of all property, then the rate would be about 2 per cent. for all ordinary taxes.

We found that the total school tax was from 17 to 25 per cent. of the total tax for all purposes. Assuming 20 per cent. to be an average, then the school tax is one-fifth of the total rate of 2 per cent. for all purposes, or 4 mills on the dollar. We also found that the amount of the school tax devoted to teachers' salaries was about 60 per cent. of the total school tax, or three-fifths of 4 mills, which is 2 2/5 mills.

It is probably safe to say that a tax of from 2 to 3 mills on all property at its cash value would produce sufficient revenue to pay teachers' salaries, and that a tax of 1 to 2 mills additional would provide for sites, buildings, and incidental expenses for maintenance.

The amended New York city charter authorizes a tax of 4 mills on all real and personal property, for the sole purpose of paying the salaries of officers and teachers. The law further fixes the minimum and maximum

compensation of all teachers and the rate of increase. It also provides that any surplus in the salary or "General School Fund" shall be deducted from the next 4-mills tax levy. If assessments in New York city were made on cash valuations of real estate instead of 70 per cent. of it, the total assessed valuation of all property in New York city would be about $5,000,000,000. A tax of 21⁄2 mills would more than pay the salaries of teachers.

The assessment of Chicago is supposed to be made on one-fifth of real values. If it were made on a 100 per cent. basis, the total valuation would be a little less than $1,400,000,000. Two and one-half mills on this amount would be $3,500,000. The amount paid for teachers' salaries for the year 1900 was $4,812,560, or 31⁄2 mills on each $1 of valuation, which is higher than the 3 per cent. limit suggested.

The assessed valuations in Illinois, including Chicago, are notoriously unjust and inadequate, and much property is unassessed. There are other cities where the conditions are also unjust.

In considering this question of the education of all children for citizenship, the fact must not be overlooked that most of the states have in some degree assumed this responsibility by levying a state tax for the maintenance of schools. The principle upon which the state tax was originally extended was that the wealth of the whole state should contribute to the education of all the children, that a standard should be maintained, and the means should be provided to aid districts which are unable to sustain schools.

Illinois, prior to 1872, levied a tax of 2 mills on every dollar of assessed property, which then produced about one million dollars, and this was distributed to districts, one-half on the acres of territory and one-half on the number of days attendance of pupils. If this tax had remained unchanged the amount would have increased as the wealth of the state increased. Since that date, under a new law, only one million dollars has been raised annually, and distributed thruout the state on the number of children under twenty-one years of age. As the population has increased, the amount distributed per capita has grown less each year. The increase in population has been mostly in cities and towns, hence in the distribution of the state tax the amount paid to the rural districts has become very small. Local taxation has been constantly increased until under the statutory limitation of 22 per cent. on assessed valuations, which are made at one-fifth of the cash value, it is impossible to maintain the schools more than five or six months in the rural districts and in some of the towns.

The accumulation of capital in the large cities, and the plan of dis

tributing the tax on railroads to the districts thru which the roads pass, have left the wholly rural districts remote from railroads and with a sparse population without adequate means to sustain schools.

In many of the villages and towns there is an aggregation of working people who have but little personal or real property. The surrounding farming lands are not included in the school district, hence the villages are paying the full amount of tax authorized for school maintenance, while the farming district which is naturally tributary to the village and is made more valuable by its location is taxed only one-fourth to onehalf as much.

The location of railroads representing large capital, the accumulation of wealth at certain places, the massing of working people in one district and the concentration of wealthy people in another district, cause great variations in the local tax levies and emphasize the importance of the distribution of a state tax on a basis which will help the poorer districts.

The inability of many districts in the state of Illinois to maintain schools, even when taxed 21⁄2 per cent., has attracted public attention. State Superintendent Alfred Bayliss says that "There were 229 school districts in the state that found it difficult or impossible to maintain schools six months during the year ending June 30, 1901, with the limit of 22 per cent. taxation."

His report for 1900, p. 303, shows that there were 29 out of 102 counties which maintained schools less than seven months. Nineteen counties show an average time of six and a half months and less. These conditions led the Illinois State Teachers' Association, at its last session, to appoint a committee to present these facts and figures to the people and to the legislature. The teachers of the state will ask the legislature to appropriate $5,000,000 annually, and distribute it on some basis which. will provide for the instruction of all the children of the state, during an adequate number of days in each year.

The state of New York has taken progressive steps in the solution of these problems, and has levied a general annual school tax. In the year 1900 the rate was seventy-six hundredths of a mill, and the amount raised was $4,150,000. This was distributed to cities and counties. The fixed amount of $100 was appropriated to each school continuing in session 160 days or more. An additional amount was apportioned to each district according to the total days attendance of pupils. When two or more teachers were employed in graded or separate schools, $100 additional was appropriated for each teacher. This law thus aids each district in providing the means by which it can maintain school at least 160 days of every year. It also gives permanency to the teachers' work and provides better compensation. The state of Pennsylvania has also taken effective measures to aid all schools by raising and distributing $5,500,000 annually.

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