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REPORT
OF THE
_| SCHOOL REVENUE COMMISSION
OHIO STATE TEACHERS’ ASSOCIATION
SUBMITTED AT ITS ANNUAL MEETING
HELD AT PUT-IN-BAY
JUNE 25-27, 1907
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4 REPORT OF THE SCHOOL REVENUE COMMISSION
Table to defray the expenses of the Commission and for the publication
of their report to the Association, said appropriation to be disbursed as
the Executive Committee may order,
4. That the report of this Commission be printed and distributed to
members of. the Association one-month before the next meeting.
5. That the Executive Committee be directed to set apart an entire »
_morning session at the next meeting for a discussion of the Commission’s
report. :
The Executive Committee believes that the time is propitious for
making an effective appeal to the legislature for adequate support of pub-
lic schools, but regards it as necessary that there shall be authoritative in-
1ormation on the subject and a scientific. basis for intelligent demands.
On Monday, December 10, the School Revenue Commission met in
Columbus and appeared before the Taxation Commission, recently ap-
pointed by Governor Harris, of which Attorney Gerenal Wade H. Ellis
is chairman. Oral arguments were presented and later a printed brief
was submitted, This brief is given in full in this report. _
Altogether the Commission has held seven meetings, four in Col-
umbus and one each in Put-in-Bay, Chicago, and Dayton.
WORK OF THE COMMISSION.
Much time and patient research have been given to the different
phases of this subject by the members of the Commission, and it has
been thought best to print the papers in full for the benefit of the Asso-
ciation, The brief prepared by Dr. Thompson for submission to the
Legislative Tax Commission, appointed by Governor Harris, is given
first. The other papers follow without any particular reference to logical
arrangement or relative importance. The thanks of the Commission are
due to the superintendents, principals and teachers who so kindly and
promptly replied to the questionaires that were sent them. It was the
purpose of the Commission to ascertain as far as possible the actual
existing economic conditions among the teachers in representative cities,
villages and townships; the income received from salary and other
sources ; the ownership of homes; the money expended in preparation for
the work of teaching; the cost of living; other expenses incident to the
proper social position of a teacher; the profit or loss at the end of the
year; and a comparison of the salary of the teacher with that of per-
sons engaged in other occupations in the same community,
The tables accompanying the report are worthy of a careful study.
From replies received from 133 cities and villages, it will be found
that 52 superintendents, high school teachers and principals of buildings
receive a salary in excess of $2000 a year; 192 from $500 to $800; one-
‘half of the high school teachers receive less than $1000 and more than
TOMTHE OHIO. STATE TEACHERS ASSOCIATION. 5
one-third of the ward principals are paid less than $800, It must be
remembered that most of the teachers filling these positions have been
at large expense in preparing themselves for their work. Of the goog
elementary teachers, in cities and villages, two-thirds receive less than
$800.
COMPARISON WITH OTHER OCCUPATIONS.
When comparing the teacher with those engaged in other occupa-
tions it is found that in sixty-two out of sixty-four cities reporting, the
salary of the postmaster is about one and one-third times as much as
the salary of the superintendent of schools.
In forty Ohio cities the salary of high school teachers is less than
is paid for linemen, firemen and rural carriers in the same cities.
In forty-six Ohio cities salesladies, stenographers and head waiters
receive a larger salary than the majority of elementary teachers,
RURAL DISTRICTS.
In the rural districts, in 1906, the average annual salary of 12,209
teachers was $320. In the 423 rural districts reporting to the Com-
mission, the aggregate annual salary was $381.. The average actual neces-
sary expenses are given as $322. Eighty per cent find it necessary to live
with relatives or friends or engage in some other occupation. other than
teaching to make a living. Seventy-five per cent contemplate leaving the
profession because of greater financial returns in some other calling.
A glance at the table will show that the increase in the cost of
living has been much greater than the increase in the salary of the
teacher. It is evident that larger salaries must be paid and greater in-
ducements offered if we would attract the best talent to the profession,
especially men of superior ability and collegiate training; retain efficient
and well qualified teachers in the service, enable them to properly support
and educate their children, and accumulate a small sum as a dependence
for their support when the time comes that they can no longer report
for duty in the school room.
Reports From Other States.
The matter of school revenues has been investigated recently in a
number of states and some valuable reports have been given to the public.
The following quotation is from the report of the Minnesota Educational
Association :
THE WAGES OF TEACHERS AND OTHER WORKERS COMPARED,
“That the wages of the public school teacher in America are lower
than the wages of the ordinary industrious unskilled laborer can be shown
beyond the possibility of contradiction by proof easily within reach,
6 REPORT OF THE SCHOOL REVENUE COMMISSION
Farr Basis For Comparison.—Before noting illustrations of this
wage condition, it must be pointed out that since teachers are on expense
throughout the year, ic seems entirely fair that their annual rather than
their monthly income be used in any comparison with other incomes. A
very small per cent, of teachers are able to add to their income by se-
curing profitable work during the vacation periods. On the contrary it
is often expected by the public that teachers shall engage in some form
of vacation study or in travel, to render their future teaching more ef-
fective. ;
AVERAGE WaGE FoR ALL TEACHERS.—The United States Commis-
sioner reports for 1904, a national expenditure of $167,824,753 for the ~
salaries of 455,242 superintendents and all kind of teachers in our public
schools, which gives an average of $368 per year. This is not the mini-
mum salary nor is it the average for rural teachers, but the average an-
nual salary for all public school workers from city superintendents to
rural teacher.
The average earnings of municipal street laborers in fory-eight cities
in all parts of the country is $9.66 weekly. Counting fifty weeks as an
average year, these workers on the streets and sewers receive $483 per
year, which is $115 more than the average for all teachers in the United
States and $75 more than the minimum salary for teachers in the same
cities. |
A Sertous DireMMa.—If teachers are not earning more than they
get, then the welfare of the State is jeopardized. The education of the
young is too delicate and too important a work to put into the hands of
persons who cannot earn more than $368 per year. On the other hand,
if teachers are now earning more than they get, the law which causes
workers to shift to fields where better pay is offered for the same ability
will deplete the teaching ranks until the teachers will earn no more than
they get. In either case the people must increase the pay of teachers or
they will begin speedily to deteriorate’and the public school become a by-.
word.
Some one may ask at this point, “Why do men stay in a calling
offering so little financial inducement?” The answer is simple: “They
don’t.”
The loss of men teachers entering other callings through the neces-
sity for better pay, becomes almost a national calamity, as year by year
the sumber of men decreases. This absence of men in our schools was.
noted by the Mosely Commission of Englishmen as a’ distinct weakness.
Mr. Mosely says: ‘Not only did I:find comparatively few men engaged
in teaching, but also few preparing to become teachers; and upon further
investigation I discovered the reason to lie in the smallness of the re-
muneration, which is insufficient to attract a good class of men. . This I
TO THE OHIO STATE TEACHERS ASSOCIATION. {:
‘think a serious defect, and I venture to suggest that higher salaries should
be paid to teachers of both sexes, but especially to men, in order to make
it worth while to take up the profession, not merely as a duty, but as a
remunerative occupation.”
Numper or Men DecrEASING.—The number of. men in public school
service has so decreased that in this country at present less than ten boys
in one hundred ever come in contact with a man teacher, and in cities in
the grades the number is scarcely two boys in one hundred. This means
one man for 2000 children. While the number of women teachers has
more than doubled since 1880, there are today fewer men teachers in
the country than at that time. (1880, men, 122,795; women, 163,000 ;
1904, men, 113,744; women, 341,498.)
Percentage of men in whole number of teachers
(U. S. Com. Report, 1904.)
1880 1890 1900 1904
Ins United: States 05) oss 43% 35% 30% 25%
iyaNcGent. States. 2.5 bol, 42% 32% 28% 23%
Wuat We SPEND For OTHER THiNncs.—Here are some actual fig-
ures of American expenditures which have a bearing upon the question:
“Can we afford to pay larger salaries to teachers?” 7
Annual national government appropriation for 1907 $ 741,000,000
Annual national pensions to old soldiers.......... 140,000,000
Annual national expense for Army and Navy....... 174,000,000
amid drithe expenditures: 29. 7 Ne 1,450,000,006
Annual expenditures for beer alone................ "700,000,000
Annual expenditure foritobaceo >. AG A Ae, 750,000,000
Annual U. S. expenditures for superintendents and
Peacersed Oghp ye Ue. ie cah ie oi eee, ce On Bee aS
Total annual expenditures for public schools (’03-4). $ 273,216,000
The annual expenditure per capita for alcohol and tobacco...... $29 00
For all forms.of education (’03-4) per capita.................. 3 30
The annual per capita expenditure per pupil ((03-4).......... 24 14
The fact of the matter is, seen in any discussion of school funds,
that as a people we are not even half in earnest about public school edu-
cation.”
From Report to Indiana State Teachers’ Association.
“Goop SALARIES FOR Goop TEACHERS ONLY. The committee does not’
appear as the champion of high salaries for all teachers, regardless of
merit. It’s motto is: ‘Good salaries for good teachers and no salaries
at all for poor ones.” The poor teacher is always overpaid. In fact, he
is dear—too dear—at any price. The chief reason for paying better sal-
aries is for the purpose of obtaining good teachers. Good teachers are
necessary for the progress of the nation. Our people will retrograde, if
02)
REPORT OF THE SCHOOL REVENUE COMMISSION
the business of teaching is turned over to children and inefficients. Pro-
gress in knowledge, skill and morality is possible only when teachers pos-
sess ‘brains, power and character. Such talent commands good pay in
any market. Can the State afford to do without it in the school room?
Shall persons of first class ability be starved out of the ei of
teaching ?
“The most striking facts I have gathered,” says Mr. Mosely, the
noted English educator, “are these :—
“(1). That the people of the United States spend a marvelous
amount of money on their public schools, endowing education more lav-
ishly than any other people in the world.
“(2). They do not spend enough. The salaries to teachers are not
sufficient for the service the country desires and should have.
“The money lavished on the schools goes to buildings and equip-
ment, which are on a much more generous scale than in England, but the
teachers—the living force of the schools—are kept short.”
PROPOSED SALARIES For Goop TEACHERS. Good teachers in the
country schools should receive from $420 to $600 per year. The mini-
mum salary for teachers in the rural schools should be $420 per year, or
$60 per month for seven months. Good teachers in the grades in town
and village schools should receive from $480 to $650 per year. The
minimum for good teachers should not be less than $480 which is only
$60 per month for eight months. Good teachers in the grades in cities
below 40,000 should receive from $600 to $800 per year. The minimum
tor good grade teachers should not be less than $600 per annum which
is only $66 2-3 for nine months. The salaries of good grade teachers
in our larger cities should be from $750 to $1000, the minimum being
$750. There is not a grade teacher in the state today that receives $1000.
The salaries of good ward principals in the smaller cities should be from
$900 to $1200, in the larger cities from $1200 to $1800. The salaries of
high school teachers in our smaller cities should be from $900 to $1200,
and in our larger cities from $1200 to $1800. The salaries of high
school principals in our smaller cities should be from $1400 to $2000,
and in our larger ones from $2000 to $3000. The salaries of good sup-
erintendents in the smaller cities should be from $2000 to $3500 per year
and in the larger ones from $4000 to $6000 per year. Then their salaries
would only equal those of the postmasters.”
Necessity for Larger Revenues
Besides the much needed increase in teachers’ salaries, more money
is needed for our public schools to extend the work of supervision in
the rural schools and furnish much needed State assistance to the weaker
districts; to reduce the number of pupils per teacher in city and village
schools so that more individual work can be done; to give the benefits of
TO THE OHIO STATE TEACHERS ASSOCIATION. 9
manual training and domestic science to a much larger number of pupils ;
to furnish very many of our high schools with better apparatus and to
provide good libraries for every school district in the State; to establish
additional normal schools for the professional training of teachers, and
to make still more liberal appropriations to meet the constantly increas-
ing demands of the higher institutions that are under the control and di-
rection of the State.
As an evidence of the need of State assistance it may be stated
that for the past year quite a number of districts were unable to con-
tinue their schools for a longer period than four months after making the
maximum levy of twelve mills and placing three-fourths of it in the
tuition fund.
Larger Revenues Without an Increase in the Rate of Taxation.
A study of the history of school tax legislation in Ohio shows that
there has been a very large increase in the annual expenditure for public
schools in the last few years. In 1876 this amount was $2,924,109; in
1880 it was $7,526,222; in 1900 it had increased to $14,426,855; and for
the year ending August 31, 1906, it was nearly twenty-one millions of
dollars.
The ‘school year has been gradually extended from an irregular
period to six and seven months, and under the new code provision is
made for a minimum school year of thirty-two weeks.
There has been but little variation in the State tax for school pur-
poses in the last century, but there has been a marked increase in the
local rate of taxation. This was very small for many years. It was
finally raised to seven mills, and under the present law the maximum
levy is fixed at twelve mills, and with the favorable vote of a majority
of the electors of the districts an annual school levy of seventeen mills
may be made for any or all school purposes.
The Commission realizes that in many instances in our cities and
villages the limit in taxation has been reached, and any further increase
in the levy would become exceedingly burdensome to the taxpayers. For
this reason it believes the time has come when a revision of the State
system of taxation is not only desirable but imperative.
The following, briefly stated, are some of the suggestions and recom-
snendations made in reference to this matter, :
Suggestions and Recommendations.
The question of revenues is one of the most vital questions touch-
ing educational needs in this country today. Especially is this true in
Ohio owing to contemplated legislation and to a limited recognition of the
needs of the schools for larger revenues.
10 REPORT OF THE SCHOOL REVENUE COMMISSION
The demand for increased revenue for all public and governmental
enterprises has made the old system of tevenue inadequate.
A change in our State system of taxation will give an opportunity
to correct certain evils and abuses that have grown up under our new
and rapidly developing industrial conditions.
The interests of our common schools are closely identified with
the interests of the State and should be kept so. They should have first
consideration in any plan to remodel our tax laws because of their im-
portance to the State and the additional fact that thirty-four per cent:
of our revenues are expended for public education.
The chief source of school revenues is a general property tax, If
the State tax is abolished, the interests of the public schools should be
safeguarded and reasonable provision made both for maintenance and
expansion.
Education is not a question of merely local interest. It would be
unfortunate if the State should ever neglect its opportunity to supervise
~ and control the forces of popular education.
The source of much of the corporate wealth of our cities is-in dis-
tricts that have no power to avail themeselves of it. It is equitable that
this form of wealth should make return to the locality where it is
produced.
The abolition of a State tax does not necessarily involve the in-
tegrity of our educational system. The assignment of a certain per cent.
of all revenues received by the State, somewhat in excess of the thirty-
four ‘per cent. above mentioned, to the common school fund, would give
increased support with increased revenues. )
Any change in the system of taxation should make ample provision
tor higher education,
There is need of larger revenues for the payment of teachers—- sixty
per cent. or more of the levy made for school purposes should be used
to this end. |
Both local and State support of schools is advocated.
Greater uniformity in the appraisement of property. It would be
better if property were appraised at a fair cash value than according to
present arrangement.
A higher appraisement with a lower rate is better than a lower
appraisement with a higher rate.
Certain kinds of property that now escape taxation should bear
their share of the burden. This is especially true of franchises and
public utilities.
A general property tax may have been all right in 1851. At that
time railways occupied a minor place and there were no great franchise
values.
TO THE OHIO STATE TEACHERS ASSOCIATION. . — LE
In the paper of Dean Williams it is shown that the State of Ohio 1s
doing comparatively little toward helping communities unable financially
to provide adequate school facilities. The dangers in the repeal of the
direct levy for the support of the schools are pointed out and several
substitutes are suggested. The unpopularity of the direct state tax is
admitted and the county unit plan is suggested in lieu of the state tax.
He further shows that the demands upon the schools are steadily in-
creasing and that these demands make imperative a larger revenue for
the schools, and, since the cost of living has advanced thirty-seven per
cent. within the past seventeen years, taking the entire country into con-
sideration, a levy of one and thirty-seven hundredths mills now would be
required to equal a levy of one mill then. It is also stated that the ques-
tion of the distribution of our school revenues is almost as important as
the method of raising the revenues, and much more likely to be regarded
as relatively unimportant. In this way, Lee injustices and inequalities
have been allowed to creep in.
The present Ohio plan of the distribution of iat funds on the basis
of the enumeration is shown to be one of the most inequitable plans in
use in this country, and a combination basis is suggested to take its
place—a combination, of the number of teachers actually employed and
the average daily attendance.
Ohio is a great and prosperous State—never more prosperous than
at the present time. She has wonderful agricultural resources, great
mineral wealth, large industrial interests, extensive systems of steam and
electric railways, and millions of dollars in her banking institutions. It
would seem to be an easy matter to meet the legitimate expenses of the
State. A just and equitable system of appraisement of all kinds of prop-
erty that should contribute to this end and a reasonable rate of taxation»
would provide sufficient revenues to meet all other state expenses, secure
to the public schools and the higher institutions of learning under the
care and control of the state a much more generous support than they
have hitherto received, make adequate provision for the professional
training of its teachers, and insure the much needed State assistance for
the weaker districts.
In view of the fact that the general subject of taxation is promi-
nently before the public at this time and an effort will probably be made
to secure a revision of our present system of taxation by, the next general
assembly, it is urged that the members of the Ohio Teackers’ Association,
after a thorough discussion of this subject, take such action-as will tend
to secure for our public schools such a per cent. of the general revenue as
will guarantee permanency and security to our school system, provide
liberally for its present needs and. meet the demands of further growth
and educational advancement.
.
12 REPORT OF THE SCHOOL REVENUE COMMISSION
It is also suggested that teachers everywhere throughout the State
should realize the importance of this matter, become familiar with the
subject of taxation, and join with boards of education and patrons of the
schools in a united and determined effort to secure the desired legislation.
It should be said in explanation of the absence of any report on
school lands that Superintendent Cox, after consultation with the State
auditor’s department and correspondence with each county auditor in
the State, was unable to get sufficient accurate and reliable data upon
the subject to warrant any publication at this time. An arrangement
has been made with the State bureau of public accounting, whereby,
through its inspectors who visit the different sections of the State, it is
hoped that reliable data may be secured which will enable the Commission
at a later date to give the members of the association the information de-
sired in reference to the disposition of the various school lands of the
State, amount received from rents and sales, and the extent and value
of said lands that are still unsold. It is evident that any additional
data that may be expected from this source is of little moment and will
not affect the general result.
Epmunp A. JONES,
Chairman.
TO THE OHIO STATE TEACHERS’ ASSOCIATION. 13
Collection and Distribution of School Revenues
/ BY HENRY G, WILLIAMS, ATHENS, O.
LTHOUGH as Americans we often boast of our free public schools
and of their marvelous influence upon the civilization and the
prosperity of our people, yet any student of education who is familiar
with the facts will tell us that our public schools are unequal to the task
imposed upon them; that the increased demands made upon these schools
far exceed the pace set by the increase in revenues provided for the pros-
ecution of the work imposed upon them by society at large, by the local
community, or by the ideals of those engaged in the work of education ;
and, further, that the public purse-string is drawn tighter on appropria-
tions for education than for material advancement. A careful study of
the facts and an impartial analysis of them will certainly prove that the
public schools not only need larger revenues than they now receive;
but that these revenues may be substantially if not adequately augmented
without making the support of the schools a burden to the people.
It will be the aim of the writer to show in these pages by
The Problem eae
Sere. assembling authoritative Graney that the school is a
public blessing and not a public burden; that it is worth
vastly more to our people individually and collectively, than it costs;
that money spent on public schools is an investment, not an expense;
that money so invested by the State yields a gratifying profit in an im-
proved citizenship, a safer and more stable government, a more whole-
some social order, and serves as an ever-increasing annuity to the State;
to show further that the growing complexity of our civilization is almost
constantly imposing new tasks upon the school in the form of more ex-
tended curricula, better qualified teachers, more extensive equipment, °
etc., without a corresponding increase in the means with which to secure
these additions without making the burden fall upon the teacher—the
individual who profits least of all by these improvements. The writer
hopes also to show that as a state we are abundantly able to provide
ample means for every legitimate need; that Ohio is today sharing in
the marvelous and unprecedented material prosperity of the country
at large; that the sources of revenues now available in Ohio are ample,
but that the methods of producing and distributing these revenues are
inequitable, out-of-date, and lacking in a proper educational incentive,
the last-named defect being no less serious than the first.
The Public The writer realizes that the task imposed upon him is not
an easy one but he is led to believe that the public mind
now bears toward this subject an attitude of honest inquiry.
During the past five years there has been much discussion in Ohio on
Interested.
‘The Schools
~The Total
14 REPORT OF THE SCHOOL REVENUE COMMISSION
the subjects of taxation and revenues, and the reading public have been
apt and earnest students. The literature that is being spread broad-cast
‘over the State, and the many addresses that are made by students of
these subjects, are having most telling effect, because-people will read
and think, and they usually act upon their best judgment, and that judg-
-ment is based upon such lessons as they may have learned by experience
or observation, or from the lips or pens of others. If the instruction
now being furnished the people of Ohio on this subject is unsound, the
real will of the people may be thwarted; if the whole truth be spread
before them, we may rest assured that their decision will not be far
wrong. Speakers and writers on the subject of taxation now have
an audience of interested students of the subject and if they fail to
preach and teach the truth in a telling way it will be their own fault.
While the writer is interested in the subject of public rev-
enues in its broadest and fullest sense, it has been his aim
to limit his discussion to the needs and just demands of
the public schools. Much that has been said and written during this
agitation in Ohio has apparently failed to include the needs of the public
schools. At least, aside from what schoolmen in Ohio have said upon
the subject, comparatively litttle attention has been given to the public
schools as recipients of advantages to be gained by recasting our system
of raising and distributing revenues. This is doubtless due to two
First.
_facts—our most active students of finance are not engaged in the work
of public education and the schoolmaster has not been enough in evi-
dence in the study of this question. If we are to recast our system of
taxation, certainly the largest beneficiary, and at the same time the
iargest claimant, should receive first consideration.
The total disbursements by the State for the year ending
November 5, 1906, for all purposes was $8,531,295.40, of
which $2,901,055 went to. the cause of public education,
or 34% of the total. The statistics show that the schools constitute
the largest single interest or department of our state government. The
same is also true of our local government. We have no county tax for
education, but the local city, town, village, and township taxes for
schools amounted, in the year ending November 15, 1906, to $16,602,-
‘662.40, even exceeding the totals for city, township, and village pur-
poses by $641,000. The total county taxes, for all county purposes,
amounted to $13,465,487.83, no part of which was for education; the
total local taxes was $39,723,118.68, of which, as above stated, $16,602,-
662.40 went for local school purposes. With a total of $2,920,455.92
of the State tax raised by the 1.35 mills (it is now 1.345) we raised a
grand total of $56,108,063.43, of which $19,523,118.32 went for edu-
cation—the public schools, normal schools, and universities. This
Disbursements.
TO THE OHIO STATE TEACHERS’ ASSOCIATION. 15
means that 34.6% of all our revenues, both State and local, was spent
for education. It should be remembered that the per cent of our entire
resources, State and local, spent for education, is practically the same
as the per cent of our present State expenditures for education. The
following tabular statement presents this lesson in a more graphic way:
TABLE I—EXPENDITURES BY COUNTIES FOR EDUCATIONAL PURPOSES
Sa 3
jan pgp
2 A) 8 2
Qa om 5 ne ae
a Orn
2 5; = =P 2
= 3 ' e 8. C
COUNTIES. a es a b Sox Big *
¢ 7 : 2 ee EE:
2 ie 8 3 Sey 3",
thy ce secs bcs 5 co)
4 2e BS z B25 as
ic} ov or 3 orn or
a > an | BA Cs pe
CUVAMOU A). « seicials ce 439,120 $266,506,615 $607 $1,471,984 06 $3,094,158 36 $8,896,282 62
MATION 0c o.dee vices 409,479 280,969,960 686 963,772 56 1,565,717 92 5,705,262 49
Btieitin tsb ree yee 164,460 109,699,940 660 455,269 65 1,183,065 17 2,571,695 39
MAR AG's os Seis clacieais 153,559 88,237,830 574 386,119 63 637,488 05 2,632,546 35
Montgomery ....... | 180,146 |: 77,497,770 587 125,359 95 192,025 75 1,865,325 96
Stark his. 3 NWiatee bisvele 94,747 50,712,540 535 230,302 18 422,688 02 1,095,847 11
“Su sehe oy] See eae 71,715 42,846,780 597 207,834 72 427,263 93 | 1,163,713 26
Mahoning ......... 70,134 42,059,140 599 185,159 14 329,000 69 | - 1,087,400 35.
Columbiana > ..\..:.: 68,590 31.088,620 453 148,170 36 269,676 13 | 734,409 57
BEUMONt. wiivscccesse 60,875 28,158,836 462. 134,290 29 270,762 24 553,251 93
Relate Piss edsieeic’sde 58,939 36,552,155 620 169,502 08 270,578 99 718,330 35
iejetd ke ge age ede a 56,870 35,840,275 630 162,376 35 288,762 72 796,057 01
Ice oy 2 7 he aeRO Fa 54,857 * 29,558,393 539 149,889 65 355,456 92 | 801,820 60
Tuscarawas ........ 53,751 21,566,050 394 125,605 05 ' 202,195 07 | 517,584 83
Muskingum ....... 53,185 26,326,123 499 125,357 95 192,025 75 | 600,308 88
RIV sete se sists oleate 51,555 26,851,800 520 137,187 13 222,384 42 801,420 68
PAGHEAD ILA’ <'s v’eiciee ate 51,448 24,429,495 474 127,518 05 278,838 91 | 552,185 11
Washington ....... 48,245 19,199,235 398 114,507 61 165,417 87 427,251 68
PAG WR et. Sok css 47,976 26,221,801 546 122,117 02 267,297 86 656,083 05
I CKIN Socks s sachlcaes 47,070 27,745,976 589 186,151 81 237,554 28 538,688 50
AU ab ecel 9) 504 le eae yrs 46,591 25,126,157 539 123,225 41 243,088 91 534,676 00
ne aeae Eda haaccen | 44,357 | 24,977,390 546 114,161 48 205,959 17 | 561,816 22
TORIANG sete aise alee 44,289 24,978,760 564 110,025 98 216,559 92 648,009 53
VEEN. tcc fen ave sivnie 43,105 26,550,450 616 128,222 61 258,888 54 537,076 12
UP Er Aa es 42,532 27,969,720 657 114,559 41 195,525 25 559,662 41
SSE (ole | am eam peeve ane 41,993 23,133,940 50 100,005 13 156,198 53 647,650 37
BereCaiys. ci ccc ccs wae 41,163 22,723,050 552 95,450 59 * 145,683 82 482,075 95
SILOLO rciacicatn cues 40,981 14,071,389 343 81,588 43 169,970 07 361,202 53
BINOSSP acct he idinial swe hire 40,940 18,721,582 457 100,322 21 150,950 41 344,782 21
MUAWLENCE Ds cceccccs 39,534 9,591,517 243 67,195 32 97,502 71 240,529 56
Pati seen Sook 38,730 10,312,225 266 85,681 25 118,150 58 | 309,875 47
VWAV ILE leds c's os ace 37,870 23,154,890 612 84,803 20 128,347 52 348,726 98
TOSS) ey ee eee 37,650 17,261,330 459 82,294 69 122,326 18 389,582 17
Guernsey; .......... 34,425 11,692,929 343 76,742 84 129,587 63 | 274,684 15
Sandusky Rte ate ative 34,311 18,476,210 433 77,124 59 119,969 51 387,787 51
BAITHElG | Pidisle ccs’ « 34,259 20,422,720 683 89,651 52 119,641 22 827,556 61
WO SORT access Kon 34,248 7,785,546 227 58,550 00 111,434 24 266,953 66
PA WIOTO® Whe wake. 33,915 20,711,830 618 69,686 33 133,383 91 417,237 78
Pirate iad aloe. 82,525 12,094,370 372 71,072 62 113,909 03 321,314 42
82,330 18,514,110 572 92,510 28 167,718 50 | 392,070 51
31,841 11,112,768 348 71,285 56 117,988 96 283,769 27
31,613 18,797,550 594 102,831 30 161,783 83 413,891 23
31,610 ' 10,126,450 432 78,513 55 103,713 18 | 273,007 40
31,192 13,492,442 820 73,370 28 125,021 05 | 340,644 81
31,187 18,589,480 435 28,881 69 55,662 62 310,869 29
80,982 11,775,091 379 74,124 18 109,098 12 270,868 45
30,420 16,081,500 528 81,826 90 180,891 83 353,770 04
30,394 13,074,370 430 72,190 81 139,177 22 | 336,465 48
29,337 14,459, 650 490 69,067 66 104,229 04 818,839 65
29,246 18,458,110 631 80,370 73 133,426 18 | 316,829 89
28,678 18,247,430 636 85,359 70 134,629 96 469,868 15
28,620 6,901,500 241 47,115 08 65,541 46 | 202,785 70
28,237 9,145,970 823 56,622 00 81,251 438 199,072 13
28,021 11,785,005 420 66,242 64 104,889 30 274,830 30
27,918 6,380,210 228 47,391 14 59,020 40 184,537 73
27,768 16,558,630 596 76,618 22 135,183 96 | 281,067 94
27,528 7,091,080 257 56,082 05 84,492 91 280,142 94
27,282 10,117,240 870 55,916 79 88,654 64 261,932 48
27,081 8,240,276 304 59,525 96 78,024 91 150,898 28
16
REPORT OF THE SCHOOL REVENUE COMMISSION
TABLE I-EXPENDITURES BY COUNTIES FOR EDUCATIONAL PURPOSES
(Continued)
a 5a 3
2 é #6 2
a = is F 2 =
a 9) Ss a ie vz
Bb : . 2, :
= “n RS
COUNTIES. ie a a 5 Es 2g
< Piya) a VO as
° ue S Q as baa
3 orn ° co An. ie)
3 ' Se 2 4 3 ° oA
ZS o fe} ss rt
2 | | Bo] og | a |
4 > > a & a
Pickaway sasese «ie 27,016 $17,872,898 $661 $79,865 39 $110,770 93 $308,261 68
‘Champaign .. 26,642 18,357 188 689 85,313 27 133,873 99 348117 55
Delaware ... 26,401 15,449,300 585 71,723 87 147,478 79 277,723 56
Defiance Selaaeaineaite 26,387 10,046,067 380 49,260 33 97,079 50 . 269,375 13
AGEEIS Ws wee nsec en 26,328 5,101,360 194 42,251 08 54,623 38 144,989 02
Wien Mi coeractcoiey 25,584 16,035, 101 626 | 77,948 64 119,524 02 308,215 39
WALA TIES rere etere vetate 24,953 10,368,800 415 | 56,605 80 107,646 09 273,588 08
Shel bye. acd: es eee 24,625 18,559,440 514 70,262 80 108,561 30 296,361 56
MOCKING Meiessiele crctt 24,398 6,261,092 257 49,954 60 68,798 18 170,434 01
AGLI TILOTE c dale turds ovine 24,202 18,881,541 573 69,903 96 122,192 80 281,835 32
Brepler ic vwcsieeiee one 23,713 18,436,228 TIT 75,453 26 123, 795 45 299,560 38
Fulton ed eeltae Reals 22,801 9,646,920 423 50,881 31 112,984 05 | 274,268 31
WintOnin cae tos cent 22,342 12,167,240 545 64,554 42 108,448 65 | 261,956 94
ibaa ieee oiva/sies ince 22,213 9,199,338 414 51,943 51 88,806 65 | 242,984 94
Whedinaes.:\./.asweecins 21,958 14,580,397 664 64,800 40 104,964 58 | 248,727 21
BAVEL est ier siase sion 21,725 13,636,922 628 66,516 67 297 85 | 227,051 71
AKO Lala dee ccvenanier 21,680 17,692,480 816 67,593 76 116,025 44 | 270,716 87
Ashland -2. ae einer tries 21,184 12,761, 400 599 51,119 39 83,406 76 : 248,195 79
Wryandoty~.< cess isis 21,125 13,904,510 658 50,096 87 $5,626 93 264,810 92
IWPAGIS OD Fetes slave ste'eis 20,590 14,909,120 724 72,725 55 101,722 77 | 282,546 92
Harrison %ceee et 20,486 $2,919,410 630 54,780 56 85,072 55 208,190 41
ST OMICS) cece: ceteiesiee 19,511 8,042,181 412 42,694 19 55,188 66 130,473 69
IN OLE Bitten store oinis «his 19,466 6,057,807 317 41,134 64 51,802 83 182,222 46
Pi CEL ateanlecsetpteleone 18,172 4,653,872 255 30,515 96 40,269 34 102,876 76
I ONG oreca.s'c eavioe oa 17,905 7,746,301 432 47,548 57 68,291 14 171,584 13
MUO LTOW. Uoreciome eine 17,879 11,003,602 592 47,308 19 67,373 08 167,253 59
Carrollineacc cick sitet 16,811 8,421,990 501 39,244 24 52,084 55 137,229 16
Wintotipess nies sateen ied 15,330 3,814,205 242 30,817 74 38° 572 34 78,562 49
(GBAUTEN Saeeietacet 14,744 6, 845, "405 464 40,776 76 74, "079 80 | 152,707 81
ARGGANS Ai stan acters | 4,157,545 | $2,239,146,516 | Av. $538 | $10,653,940 90 | $19,017,389 12 | $53,188,607 51
Certainly if the public schools now require. 34% of all
revenues raised, and since this is a larger amount than
goes to any other institution or department of government,
either State or local, it follows as a fair conclusion that the schools
should be considered first in any plan to modify or revise our system of
raising revenues and distributing the same. The schools are the chief
client in the case, first, because they have the most involved; second,
because their success or failure affects all the people, not a class of pro-
ducers or of employes; third, because more persons in Ohio are directly
engaged in the work of the schools than in any other department of
life—1,255,209 children between. 6 and 21, and 26,469 teachers, to say
nothing of the 5000 students enrolled in the State Normal Schools and
Universities. We insist, therefore, that any system of State revenues to
be proposed must stand the test of efficiency as a just and equitable
school-revenue producer.
Why do we apply such a test? Are not the people of Ohio unani-
mous in their demands for the best schools their purses can afford? No;
in this case as in many others, the interests of all must be guarded by
The Test of a
New System.
TO THE OHIO STATE TEACHERS ASSOCIATION. LG
the few. We must even pass laws compelling parents to send their
children to school, even though education be made as free for them as
the air they breathe. Again, our school revenues are so markedly in-
adequate now that we dare not experiment with a system of school rev-
enues that might reduce our already scanty income. We talk about
“nineteen and a half millions a year for schools,’ and try to make our-
selves believe that we are testing the very limits of our ability to pay,
but when the facts are analyzed as shown in the following tables it will
be seen that our gifts to education are not so princely. Of this total of
1914 millions, the State gives less than $3,000,000, and to the public
schools only $2,163,000. ‘The fact in the case is that the State is giving
almost nothing to the public schools, as the following facts will show:
The three items to which all State levies are devoted are: (1) The Sink-
ing Fund, .125 mills, to pay the interest on moneys obtained by the sale
of school lands, chiefly in the early history of the State; (2) The Uni-
versity and Normal School Fund, .22 of a mill; (3) The Common School
Fund, 1 mill, making a total of 1.345 beginning with 1907. (It was 1.35
from 1902-1906 inclusive. ) The levy for the Sinking Fund raised $281,-
117.83 for 1906, $261,696.94 of which went to the public schools. But
this is simply the paying of the interest on a debt. The State obtained
the principal and spent most of it years ago.
ro am The $261,696.94 is known in the statutes as the “Common
Paying Interest . Geral Hand ara: Aicirisuted 1 yee
Tbe Schoo an r and 1s not distri nate equa y over the
State, but is given only to those sections of the State known
as the Virginia Military District, Congress Lands, or Sections 16 and
29, United States Military District, and Western Reserve District, The
money thus paid is the interest at 6% on moneys raised by these several
districts of the State by the sale of school lands, and some counties re-
ceive almost nothing at all from these sources.
The State This amount, then, can not in fairness be called a donation,
ae a gift, an appropriation, or a levy .from the State—every
School Fund. dollar oi taxable property in the State bears its share.
With respect to the University Fund, the same is true;
the people are assessed a fixed rate. With the “State Common School
Fund” it is slightly different. The levy of 1 mill.is placed against the
taxable property, is paid by the people of the State, is paid by the county
treasurers into the State treasury, to be paid out again chiefly to the
‘same people out of whose pockets the money came a few months before.
‘The only money now actually paid by the State is the difference between
what the people of a county pay into the State Common School Fund
and what they draw out of that fund, and this difference is raised by
taxing the people in counties where the valuation is relatively higher
per capita than the number of school youth enumerated.
18 REPORT OF THE SCHOOL REVENUE COMMISSION
Maken In other words, in 1905, forty-five counties paid into this
State Aid. fund $210, 579.80 more than those same counties drew out,
and this difference went to forty-three counties which
paid $213,355.35 less than they received. This $213,355.35 is really all
the State aid Ohio is now giving to her public schools, This means
that Ohio is paying only seventeen cents per enumerated pupil in the
way of State aid, the balance of the $1.70 per enumerated pupil having
been paid directly out of the pockets of the people to whom it is returned.
This means also that the forty-five so-called wealthy counties pay only
seventeen cents a pupil more than they receive toward the education of
pupils in the forty-three less fortunate counties, But did it ever occur to
you that in averaging up any set of figures of any data that there may
be just as many items above the average as below it? There are only
nineteen counties in Ohio that receive as much as $5000 a year from the
State in this way; there are only four counties that receive more than
$10,000 a year; and only one as high as $13,533.26. The total number
of school youth in the forty-three counties receiving the $213,355.35 in
1905 was only 492,708, or an average aid for each one of these pupils to
the extent of forty-three cents per year. At $40 a month this would pay
the teacher for one hour and. forty-three minutes of her time. And
this is really every cent the great State of Ohio is now paying as an
aid to popular educaaion. The tables below show this in a graphic way
and exhibit the counties receiving the aid, the counties giving the aid,
(though unwillingly it seems), and the amounts in each, together with
the number of school youth affected, number of teachers affected, pop-
ulation of the counties, and other data.
TABLE II—THE DISTRIBUTION OF STATE AID
|
Rati a sf £ = n
32 23 : é :
Se a8 5 2 is g
58 os ais Eng 2 2
82 a a5 Se oh
COUNTIES. oj ems) art = 5 fi, =
; Ks a oar) ate Be 3
Nw Tm ov om) a se
rethy 2 a oo ne 5 is)
” ° a wn f= 2
es pa LE oe bias
a ord xO hans) SI 30.
| Ss 7 es fz] cs) va
PNTIAITIS © cate ce eccigee eal « * $12,459 30 $4,754 81 S04. 49" | Oem | 7,237 205
Allen Bere hah dene AeA 28,111 20 25,569 44 BAD TG dio cerewlecaal te 5,952 322
STAT onc ehl slo ce aciele Gite 9,329 60 DIS OO We ae tues $2,889 40 5,482 187
ASAD Lay sigs» melee Seisninis 23,038 40 28 AO Suh aes a dacts cen CO? OF 18.988 443
MATER GERSON fac Stara igo ohare chat toe 21,588 30 8,188 49 T8440 08h GS) estee vette 13,168 294
ASSL | iakd ageid vile Saterecat’ 16,658 30 12,993 77 SGC4ES das hemepioe 9,515 182
Electr dh weraie siete cate caine 32,793 00 25,665 75 GAZ abe ol wantecaaneen 19,826 380
TO Waly Ph mc temevai he cay > 12,270 60 8,715 21 SB GOOUAGE «1! dewatered lovans 7,200 208
J SybpHiS airtel ant eats 32,517 60 3B, H96 GS hie iach wank 1,079 39 16,684 328
REAP Yc geen th Nelt ce aiawiaiiers 7,648 30 SOB. OR ohare riattstardacts 358 69 4,542 140
Chamnatetin ec. nvecensae 11,724 90 UGBOR aie ataateg tel eoia ele 5,678 32 6,718 188
Clarice tet aioe’ eines teas 27,883 40 E027 29D erecta 8,144 59 17,164 |, 328
ClepmGnt eawsite et olesins 14,234 10 10,287 71 BIO4G BO a icetiestae aries 8,443 221
Clinton? stecsene gs ukas yee 10,665 80 OE TRY (Sd (ome vee 2,380 27 6,194 174
Columbiatiaren en. crcessnes 35,249 50 29,760 77 Bi CEs tall Bie one ee 20,612 405
ACOSHOCtON Ne siteite.sie vette 08s 14,244 30 13,275 34 OGRE OG Shah eateieerctors 8,425 232
Crawtord Muboanosaeeke toe 16,568 20 LO: 76B BS Yl Greains scenes 3,197 18 9,429 266
Cuyahopa (ss. crogenee fai 293,335 80 268,457 46 ¢| oo. .sc eee 30,121 67 | 181,412 | 1,937
TO THE OHIO STATE TEACHERS ASSOCIATION.
19
TABLE II—THE DISTRIBUTION OF STATE AID—Continued
a5 sa Ye O° 4
Se alads 2 bx: bee
nS 25 n & a
5 aa e a is 8
go on = ae: S Dig
BiG, oe SIRS Pig Ss +s
os 2S ee 4 a
oF fq bs 34 ral cars neslok ose 8,039 190
MAIS HIANG og welsse cia ac'asis e-s,¢ 18,798 90 11,424 13 27374 Tite el Wein araap, 7,983 221
LOCHING Dee scacsae ote bee ss 12,767 00 5,834 22 GsGae gaye waeaw sess 7,534 176
We tGS) he ct asia case's st 9,625 40 8,979 37 GAGNON ort ale steptiare 5,532 151
MAMACONG Weiss os s'6 trea a cls aac oe 14,555 40, OLS: Ee Hi), oe Mak wretate @ 3,057 78 8,528 284
PAC OTT ass «cle ales s'eeere.c's ss 19 ‘036 60 7,431 52 TU BODSUSS lcts cashews 10,945 210
BEIPERSOL & eigiacte cited cve/n'es 24° 221 60 22,267 50 TODA LOC. Preginee eects 14,949 281
ROY Re a cere sale Sinscieitieicle jes wise 12, "457 60 erp 4 29 ||. em ereetemal sie 2,608 14 7,285 214
EAC E ralack aicreXiola a Sratcthtnc o's 9,695 10 17558428) oi Sas ae clelees 7,889 18 5,699 158
WR ONGE igs dew de a sees: 22,606 60 9. 073 34 PGS a2O\. [Henan anette | 13,156 221
Enckine ) itei ek aissatateteras 22,145 90 25, VARIES SS Ja HUES Ree bee ar 3,133 59 13,223 369
MISE ATU Mae al graaiajé s\n %/avnee ea 010 14,472 10 15, Sa oe ee 880 48 8,570 243
LCF | ee ee rest eae 26,622 00 24,998 57 DG 23 48 cies Sere ose 16,425 378
MEMICASIASG tie Aoiasis eine tic'e 79,451 20 78,044 57 TA0GHGS © ||" mc.ccc/aeelate's 45,181 735
Metso nits ciaaiels sicciteas ss 9,504 70 DAVOS 202 IN ss aia orate ers’ 4,733 58 | 5,481 185
MORI 25 Mais oecc cine 36,937 60 DEMIS OSS Hees Wika aviclelors 361 08 22,384 | 384
DUIrIEMTae etic sa oides Ss clara ox iar 14,424 20 LL DUy Ooi alee tore sed 3,181 75 8,254 274
NRE CII Aum hrs alate he vats sly ole cai 10,516 20 PLS SZON AS eect arse oss 2, 910 09 6,268 | 195
DOT Siat cin le clade ccd des 14,050 50 7,223 94 GO; SA0 OG. Metin otic sents | 8,017 | 203
NI GECEE Tilcts ssWinccien cass af 15,555 00 11,459 63 OOD AO ln sca vektetne ale once 9,251 179
Vrain Te tre CLG ac alateistoreaies 21,006 90 2DEGUS OO Til aivaricea sxe 4,516 76 12,460 284
TOME OE ete ae ata clas a 0re% 14,540 10 7,910 06 GCEB0 ROE crates 8,258 230
DEGIECONLEL ya css weve oe sic 63,705 80 fe) Rt (es REM Pa i 9,786 07 38,101 678
SHS AIM eeiot bs balers cet she 7,879 50 7,349 56 StS EU Be bate ne 4,592 176
ENE OEEOM PN giaicicieis ste’s ois si a1cc0ie 7,673 80 TO44 RAO) ei) ce eaters 2,774 60 4,525 165
BVI S IIIT OTA TI 5 'S'sloin;s w0'o,00 oe 23,953 00 POLL D EOE Ah rice ately oa) o's a "162 05 14,012 337
MWNGNIDNN Men ity tc oS cd otkie cts 9,880 40 5,751 04 BU ZON OO! [> .aceelensde 5,789 177
ROTO AE POC Ned oid wiaic'm seine « 11,809 90 8,324 35 DEO IDO.e lhr es cmaraelets ig 6,989 “149
PCR io'e.c 1000's s\o1e'='e 13,950 20 7,062 34 Gi SSiieSOal sate teietriale ote 8,021 185
RCIA Liaetad soo cvsic eae ws" 17,967 30 10,364 56 OUT AD is pretest vate 10,311 225
EMORY? to's ''s oes nis vee els 12,867 30 DT OTSO0 ie. dered < 4,207 30 7,520 212
SRS s tix s.2 cies viciaoa'cle sea x 9,509 80 4,342 99 Bj LGGESLG sI\e-pcestorcserete.s9 5,335 136
NOECAME Warcs'a cre elevate valerie 12,598 70 TS sOON SG vale erase touy ats 5,740 76 7,081 251
MPOENE Oe cicins ciclo se caee ceed 10,062 30 T1088) 8Gi ule wtecroden « 7; B71 56 5,995 183
PEAIELIATIU Nl sc vielcs dia'vcve'e. aio 17,610 30 11,808 66 DSOUC6S ean cee 10,298 211
aC TALI trsig tesivsgiece'seee'5 > 20,167 10 25,000 Ose aviet acedies 3,742 55 11,838 343
ei | RANE Area 20,179 00 17,701 28 Bite Lael maak oe 12,177 | 286
ROBTIUIGESV Cee ato decidir: é 16,69. 10 TE TGS 00 cal b ccotatetelsie ate 465 90 9,746 243
EUGLO Mt aeipis ercicine fase aces 22,961 90 12,208 42 TO; 768248) 2} ese sacleeast 14,066 239
SENGGAI Nyy cyan’ oven ners y 20,461 20 ZETBO SD al ie cas teeeres 1,269 65 1,1744 307
ROUCU Vat ties fi aslonk a aoe ws 12,860 50 DG: SOG. Ores letstielgiataletete 446 02 7,619 175
PRE CUCMO te nS hs isin Gte'e gale wavece’s 52,776 50 46,964 29 Giga E77 OO rae eee 80,989 526
RSTRNT ale ge ala Sete aie 36,312 00 Be AALS IB tee cate tetas 4,106 13 21,670 467
PISTIISEUE = ca cieneis vae'sieie vis 28,902 00 23,833 41 GBiHO ple eee es 13,947 339
eMitscdrawas't |. sceiande can 27,594 40 20,512 59 TOSL SL ol} eax ee thas oe 16,169 382
MONE a eiai'e s he Shae nisi 9,805 60 40S SAGs | c ie aliens 1,658 86 5,848 202
OAMAVWELE (cs n cohsee dass 16,216 30 12,039 19 OUT LL lite wenave fis we 9,320 203
IVAIMEESTIAG IN gs cisiaicress ea ale ve 7,660 20 3,658 45 BOOT rena ye cre 4,478 124
PINVARTETIG sy size sca occ ontle se eles 10,995 60 aU Gal LN ee 4,551 90 6,446 178
WY GBIIIIPEON: 6.4. .n0 2 sonst 25,137 90 18,417 25 CpIZOGOD GE o es we 14,715 354
NA OTE c acy a cislsd cans Saas 18,851 30 20,126 1G0) it. visrete staat 3,275 30 11,123 296
VAN TASS Mate. slaictacoe'daide 11,573 60 9,925 75 DU GE(sS0e| ac eed deee 6,644 222
AVM GHED I arciety are. c wore dioie'el Gots 24,201 20 CAGE Y i) eee A 2,314 97 14,381 363
WBE OGE oits'c a ods Mane eee 10, 421 00 oe) LB AOD A Tetl ea, Atgemrate 2; 988 27 oo SO _| 212
SLGEALS we asca’e etude shee | $2,126,388 90 90 | $2,128,558 35 | $218,355 35 "$210,519 80 519 80 “|$1,254,780 254,780 | 26,491
20 REPORT OF THE SCHOOL REVENUE COMMISSION
It will also be noticed that the forty-five counties contributing this
aid to the other forty-three counties have a school enumeration of
762,501, or 60.7% of the total school population. If this pittance of State
aid were returned to the counties paying it, the amount would give only
twenty-eight cents per year to each pupil in the forty-five counties con-
tributing the State aid, while it allows forty-three cents per year per
pupil in the other forty-three counties when distributed to them.
But the great State of Ohio should not talk in terms of
cents per pupil per year when it comes to the matter of
state support for her common schools. We are giving
vastly more to our institutions of higher learning than we are to our com-
mon schools, not only relatively but absolutely when based on the number
of persons taught. The following table, with the accompanying applica-
tions, is not presented to call attention to what some may call a liberal al-
lowance for higher education at State expense, but to show how insignifi-
cant is our grant of $213,355.35 to the common schools, which is but an
average of only sevetiteen cents per enumerated child in the State, or 33.6
cents per year for each child actually enrolled in the schools of the State.
The State’s grants to the universities and normal schools are also entirely
too low, and do not give us a very creditable showing when compared
with like expenditures in other states. Table No. 3 exhibits the contri-
butions of each county in Ohio to each one of the several educational
funds.
TABLE III—DISTRIBUTION OF OHIO’S EDUCATIONAL FUNDS RAISED BY
A Compar-
ison.
STATE TAX
— on La nl '
5g Ag ec 3
O58 3 hrc .
a9) of nS ts
: so Ae: a
3 ous batty Sg 4
SNS BL ee | as
et, is Bis vs
gn @ BS 8: & | ie
os! vet aS ou - ea
sos a Es) ns
abfeht= os Les =e
: = £3
Ce 5 gf a
Wao
Was erent: BAe Sania More Gare con ORG NOREEN $ 657 24 $1,112 22 $5,065 68 | $ 6,825 14
WANEOT Abe ital ole) cteclaidate sieiie'clein'e’s9.e/ele(ealeisiaeis® 8,412 62 5,775 29 26,251 90 | 35,439 81
AS Eye ye bee cee nC CICE IAC IG oer a 1,629 83 2,755 50 12,529 17 16,914 50:
ETA Sie ELAN Sars ean ee one (De GREIORIOCCC ase | 3,121 48 5,282 51 24,011 39 | 82,415 38
WN ASK YE) restrain Gob SOG BAIA EI CRCRIA IG Sc 1,287 08 2,178 77 9,901 07 | 13,366 32
ASIA Ze Ran dap ctasine coin Ssladaleies vnenepmare 1,728 44 2,925 06 13,295 73 | 17,949 23
Pelmorikame Wee eset ueletonsmiens « cesta mites 38,499 87 5,992 86 26,992 16 36,344 89
Emr urd caves tats cis Aivlorslleatpst pete taiocsielsiereco, lotr 1,161 84 1,966 20 8,937 26 | 12,065 30
ERAGE Br ova sleters ais To/o tai Sis SiatnlnVale sie sume ne'er gia 4,357 70 7,374 60 34,680 58 | 46,412 88
OA TOME stein iststa’n in sao, Gezaishat’ #\t¥qitie.e ep eteintelalete 1,083 63 1,883 85 8,335 67 | 11,253 15
CHATHAM HE fatclatciqiat verre iolacite « «sls Yelctainreisy 2,326 89 3,937 73 17,899 17 24,163 79
VAT IRR ach ectomiet te cove ar anise aja daca ce slp eittevestale's 4,622 51 73822 71 35,557 97 48,003 19
COM rrTT Tate ets. alete otis(a Gini cre'aY apoio nila siafets aiwtesa 1,401 63 2,071 99 10,782 42 | 14,556 04
A LiaITOT tere diets ners cinta bial gtniels op iam sreleiajecoed 1,789 37 2,948 54 18,379 70 18,062 61
(Cau peck ere hot We Sheets OORGS SOL Gree Bok Foret. 3,976 48 6,729 43 30,588 32 41,294 23
(COSHO GEOL ews vrs s. catelee aan 1,952 24 8,303 81 15,017 44 20,273 49
HSIee Tats cette a bicieclnomess ca tie sis tte atl of 2,189 22 |: 8,704 87 16,840 18 | 22,7384 27
rar trelcla, satereicth oid ovale le owisha'e’a'e re pieteGlieet ey ass 2,583 09 4,871 36 19,869 75 26,824 20
PAV REECE CL a ctitamidieistoto a's ots p aipiss nisl ste wlni alae 1,713 24 2,899 33 13,178 77 17,791 34
Brattle eos aicesdieltnn @.e'pn ol ais 0 elte oaretinie. | 18,608 82 | 23,080 37 104,684 09 | 141,323 28)
TO THE OHIO STATE TEACHERS ASSOCIATION. 21
: \ RAISED B
—DISTRIBUTION OF OHIO’S EDUCATIONAL FUNDS
Beer a ae ; STATE TAX—Continued.
7 n~ ~~ =r Ss
Se ae 3 oe
AS rary ord
Oc AcoO LO ww
Yn oO . ne RS
i 9 ay
ect BU z 8 ey
gs pis es 2a
E: 4 Rat 5:3. ce
gv an Oot; sate
alee BS cee 35
Pay os pac) aa nyse °
OF rs
WEES iin a is
Beaks SiG Ane.s cae odikcapetosnees $1,119 21 $2,029 58 59,225 15 | $12,453 9%
Gallia see eeeeee Kercisrereiarereisin +i¢°sjczeloln =s\cle is 8:0. 828 a 17483 81 6.745 04 9,105 67
nS 876 8
PE RAR ea ee aia 2,395 52 4,053 97 18,427 02 24°876 51
|e oe ae Pees 1,467 50 2'483 50 11288 75 | 15,239 7
Br ee eo iat acee ccs 34/975 79 59,189 70 269,044 61 363,210
OL aaa 3,032 82 5.132 46 23'329 39 31,494 07
Hancock ....-..eeees eens fatale eels wer=s=)='5'9 aaron 3058 66 13°48 65 187155 59 -
Hardin .....-..eesecceccecesereeeeeecees ; D 12'793 84 17271 61
Pte OM es osietis castle stezelaye aie cierale's ae by ane os 9,963 73 13.451 07
129 :
ne tee | eu | he |: BRR
799 87 s ; , ;
pee wee) tee! eh] tee
27345 02 ‘
Tieeian ot) 1,008 49 1.706 is aoe ie 10,473 OL
ee Pete. het) seetees, Linh Pee ba Pets 14 14/323 38 | 19/336 56
Ry ee eee cues 27955 70 3817 31 11,351 67 23,424 4
SRR ay Pome L211 7 ;
eee ga 6 | 5836 04 26,481 7 $6,700 4
2,049 05 : ;
OIRO cid ceis stik sins ds wets cie'eldielers cise A A 5 of
Pe ee 3'686 54 6,238 68 28°358 02 38,28
mee 10,886 96 187424 10 83,745 89 113,056 95
HPMLTOAG I cic c.a'sieiele.sie's « ae K
Madison 1,897 03 3,910 34 14,592 31 | 19,699 68
Mahoning 5,228 37 8.847 99 40,218 17 54,294 53
a. ee) en | S| ee
on 1348 80 128 7 [ ;
pee ees 883 43 1,495 13 6,796 08 9.174 64
Meigs
Dig hos cic sccgdascces 1,527 85 2'585 59 11,752 68 15,866 12
Suh core 2 ER eet aa a 3,356 81 5,680 7 25,821 ot | 34,859 a
SR aR PS pa ne a 1,053 22 é ,
dies = pS Sa, SE NE 9°783 76 16,567 13 75,259 68 | 101,600 57
MEMEO 6 Oe: oe 8 Oatcg teres 999 18 : ;
Ree | 1,419 70 2402 70 10921 08 | 14,743 48
Mints lewrotitriet Reins once siaee} bec ewianst | 3,325 19 5,627 26 25,578 45 34,530 90
co) a i RRS a 778 81 1317 94 5,990 92 8,087 67
Beebe sao e.* bas oiou koe adh 1,146 70 1940 58 8,820 85 | 11,908 13
ear castpM Ree et fee oe eae caste cen cece 922 ud Le a7 ee Ly | By Gils i
Me rere 1,420 68 : ;
Pickaway acca ea that ns 3964 69 3,882 Bt 17,420 73 | 23,517 93
WR ey 2 oho soon. Teideees ce 604 27 : ;
oS RRR Rie ies aa ea 2,336 34 3 so2 82 17/971 90 24,262 06
Preble | 3320 14 3,926 43 17/847 45° | 24'094 02
Ree aT Oma ne aiaticis s, cipcclsiae-c sislhsiciswiecissistelsc é : ‘ | :
Pree seer tic rarer 1,552. 58 2.627 39 117942 89 | 16,122 26
OES eR eS SO 3,206 37 5,426 21 24.664 54 33,297 12
Oe ee ne ane 2/373 67 4,015 30 18,251 31 24'639 28
RE rk Ap cass scares 2/298 75 3.40 20 17,682 44 23,871 39
eee ot ee ee 1,723 29 27916 33 13/256 05 17,895 67
Lo 2 NS UC ne ee Ge aR 2893 17 | ° 4,896 21 22/255 34 30,044 72
<1 SS RRR Ce ee all a a 1,725 88 2'920 76 13.276 08 | 17,922 72
RM otto a7 3s ae hac cae 6,451 82 10,918 51 49,629 92 67,000 25
igo De TOe eOis Re a 5,304 10, 8976 11 40,800 58 55,080 79
Senne the. aK cee ro 3158 83 5,345 67 24°298 67 32/803 17
RR OMPIW AEN 5.29 10.72 18 74 21 09 12 7 21 35 101,357 26 | 19,386 56
Bake -citeipecs. se 7.96 0155 19 87 36 39 18 07 83 69 97,341 29 23,424 74
Lawrence ...... 9.80 8.14 EZ cBU iltieivee te 10 66 33 72 78,642 07 12,584 14
AGIA pe tes 6.50 9.74 18 70 28 30 13 09 31 30 198,199 72 35,750 47
royce ay RAE 6.60 12.16 20 30 28 50 12 40 23 55 131,377 25: -| 21,278 57
Eeiain nyse saed 6.55 eee 18 89 34 43 16 46 29 48 246,972 23 38,283 24
Ii Tec hye Maen ars 8.29 10.36. | 16 61 34 54 12 90 30 97 652,220 78 113,056 95
VEAGIS ON rea! kaos 6.34 10.30 9 66 52 61 15 81 28 58 101,633 93 19,699 68
Mahoning ...... 6.65 LOR 17 30 38 88 13°71 33 60 344,088 36 54,294 53
ALION oF daisies! co's 5.23 12.37 18 82 35 00 11 16 30 99 118,707 84 23,905 56
Medinati es, ss..<: 7.29 7.23 16 48 24 84 14 02 238 74 110,058 91 19,198 77
IMeigeiicdere ai 8.33 8.18 ORGS AU Se re. 10 68 22 21 56,787 54 9,174 64
EERO era ene eas 6.90 6.90 11 84 26 66 11 45 30 92 93,039 388 | 15,866 12
Milamite, sie %eeeids « 5.88 9.94: | 16 11 40 32 14 71 34 04 206,140 76 | 34,859 17
Monroe ........ 7.45 8.71 T2r66: alta tee 11 06 27 24 62,215 89 10,937 33
Montgomery 6.17 8.54 19 53 | 35 99 16 83 30 68 652,171 08 110,600 57
Ofgant ciency ness 6.82 10.32 18 87 ryt 12 32: | 28 87 59,082 53 10,375 68
Morrow Sed cea we fe} 8.25 TL Otic a 12 40 25:71 65,145 36 14,748 48
Muskingum .. 5.68 8.45 17 00 17 88 12 92 24 13 184,546 91° | 34,530 90
Ne Die wes tesa 7.61 10.62 PERO Oy) seo oes 9 90 24 49 48,995 66 | 8,087 67
Obtawatar. cine. 7.57 9.54 16 22 40 31 15 94 31 01 72,486 80 | 11,908 13
Balding Pace ose rf Vere, neg eeues | 12 05 9 07 28 30 78,355 90 9,578 71
PROPER MOn as ates 6.64 11.70 15 31 18 72 12 67 22 00 102,589 56 14,763 69
Pickaway ...... 5.46 9.26 20 68 35 95 14 52 26 86 106,497 80 21,514 93
PAGaY Bite stisteleod 7.79 9.05. | 12 07 36 92 11 39 31 46 35,140 24 6,254 91
Portagvet si ates’. 6.73 8.73 7 88 82 34 18 67 25 73 133,982 91 | 24,262 06
24 REPORT OF THE SCHOOL REVENUE COMMISSION
TABLE IV—SUPPORT OF COMMON SCHOOLS AND OF HIGHER
EDUCATION IN OHIO IN 1905—Continued
oo
School tax. Average cost of tuition per pupil ‘
Average total based on average daily aici S Se
levy, 1905. ance, 1905. 5 “i eS .
- 5 sg ere)
ie oe
2a oe Township dist’s. | All other dist’s. 2 5 275
County. S18 wes = Prego
n ‘4 hid S Co
Fa | ese 23 EO
wos | S8a.d mo 26”
Poh ea ie ah
wt ‘ ' = F
Boe ee eee one ; “8 a:
= Be i "Bo Bs "bo 25 B=5
Mills Mills. Fate i Bic in athe ee
Preblemins tanec. 4.76 6.51 | $23 45 | $37 61 | $14 27 | $29 80 $ 96,442 67 $24,094 02
Patt aEDS seme Goat alate cf fill» aise 12 50 23 16 11 09 28 O1 “102, 009 30 16,122 86
Richland ....... 4.45 9.10 16 82 38 43 10 79 23 64 180,693 16 33,294 12
ISOS Sede ciarsscitei trie femet ell” acne 15 49 28 72 13 20 30 12 125,376 88 | 24,639 28
Sandusky ....... 4.93 9.30 LG MOO TE ees 12 33 36 46 111, 752 65 23,871 39
WCIOLO Ls es dare clon o 9,79 8.71 12 44 33 75 11 45 37 80 121, 625 05 17,895 67
St rer is Sasigaang 4.69 7.95 17 52 31 82 13 47 30 15 138,836 18 30,044 72
leliie ) a Bue
en ae g Sal ae pa Be |e8e1ge |] So jes) gre nS = 3 S Er6
ey o = = fa) 9 Ss Ss] es sg (385 ons os S = = 350
° ‘ eh : 3° = = 8 me eae pee Se ma aa B 57 a = 5 = ans
“oO o os : ap on @ n> aS @ ioe) Dn ay
5 ‘ & ° “ a8 S: L a > aa : 5 nw ro) S =, nN rie oe
. Bo Boe ae ae Poke leg > able Bg BE E 8 5 eas
2, . a ae 3 BE Ope Tet lentes = S . Bd 8.
em 2 os o ; = a ae
3 % 59 ge 5 . s | 33 |
= 5 g . =8 SORE ee 6 SE | “SOIBIS,
“OO us < ea > is: LP Lv e =
* = =} By . 4 rn
8 = Ea a6, é 2 B ee
e. » iy = £ = = = 0.0;, |
$ Aue g 2.5,
“POGBL *‘sIayorey jo IQ UIN Ny -—O} pey0AIp =
[Te10} Jo “juoD Jag | ‘gnUsADT JO ‘usd Taq uol}exe} WIOLY
STOOHOSS SITENd AO LSOOD AAILVIAN—IA ATAVL
TO THE OHIO STATE. TEACHERS’ ASSOCIATION. Vee
THE DISTRIBUTION OF SCHOOL REVENUES.
Important as is the raising of sufficient school revenues, the distri-
bution of such revenues is even more important. Granted that we
are able to “raise the money,” and that we have “raised the money,”
the next important question ts how to distribute this money so as to
accomplish best the rea! purpose of public education.
Taxes and all forms of public revenues are designed
Relation of primarily to’ promote the public good. We have systems
Wealth to of government, local, state and national, as the ma-
Popular chinery necessary to carry out the wili of the people in
Education.
this respect. Government is for the people as a whole
rather than for the individual apart from his relations to the whole.
The beneficent effects of popular education raise the standard o1
citizenship of the whole State by raising the ideals and efficiency of
individuals. As a means of self perpetuation, therefore, the State
must provide means for raising and maintaining such standards of
efficiency as will effectually permeate the whole citizenship. The matter
of popular education is not one of personal privilege. Wealth cannot
rightly buy immunity from its just share of the responsibility in pro-
viding educational advantages for even the most. unfortunate or im-
provident. Education and the consequent advances of civilization
make wealth possible. But the wealth of a man in Chicago may be
all produced by labor of men in Colorado, or by the mere environ-
ment of property in Wisconsin. If wealth has any particular locus,
it ought to be where it is produced, rather than where its possessor
happens to reside. Wealth should be levied upon wherever it is
found to make better the educational advantages of those whose
work and citizenship make that wealth possible. The State, then, owes
to every child within its borders equal educational advarittages up to
a minimum standard of efficiency. A child in the poorest section of
the State has as much right to this minimum of training as the child
of the wealthiest man within the State’s borders. The geographical
distribution of wealth has no vital relation to the problems of uni-
versal education.
of the State Common School Fund in Ohio is almost the
poorest that could be devised to accomplish the purpose
for which it is supposed to be maintained—to equalize
the burdens of taxation for school support. In brief,
it is as follows: One’ mill is levied equally on all the listed prop-
erty of the State. This amount, $1 on every $1,000, is paid to the
county treasurer and the whole amount so collected by him is paid
to the state treasurer and this collective sum is known as the State
Conimon School Fund. Until 1906 the county treasurer retained
1% for collecting this tax, The state treasurer, on the warrant of ‘the
Our Present
System of
Distribution
42 REPORT OF THE SCHOOL REVENUE COMMISSION
state auditor, showing the total enumeration (unmarried youth between
6 and 21) in each county, pays back to each county treasurer an
amount determined by multiplying $1.70 by the number of school youth
enumerated in the county. This total is then distributed among the
various township, village, special and city districts in the county on
the basis of the school enumeration. The rate of distribution, $1.70
per enumerated pupil, is determined by the legislature by computing
the aimount of tax that will likely be raised by the levy of one
mill and dividing this amount, plus any accumulated balance, by the
number of school youth enumerated. This amount per enumerated
pupil, $1.70, was raised to $1.75 for 1907, due to the fact that the
valuation had increased faster than the school population. The rate
fixed by the legislature is to be understood to be the minimum rate
and the state auditor has the right to increase it if there is a sufficient
balance to warrant such increase. For more than 30 years prior to
1904 it was $1.50, which occasionally was advanced to $1.55. Yet
for a number of years prior to 1904 a balance was allowed to increase
until it reached $318,078. Just why, would be hard to tell, but this
balance in 1904 made ic possible, after a warm fight in the legisla-
ture, to advance the pro rata distribution to $1.70, and it is not likely
to fall below that again.
It will be noticed that all but $213,000 of this $2,163,000 thus
raise] in 1905, went back to the counties paying it in. There was
therefore, no State aid in the remaining $1,950,000.
of distribution’is manifestly unfair if the claim for it is,
that it will help weak communities to reach the minimum
of educational advantages which the State must make
possible if it is impossible for the community to do so itself. For
example, there is Cleveland, with a large foreign population over 14
and under 21. These people are enumerated but they are not enrolled
and are not receiving instruction. In 1tg05 Cleveland enumerated 114,-
393 school youth, but the average daily attendance was only 52,102,
or 45% of the enumeration. This means that Cleveland is drawing
$1.70 per pupil for 62,291 children who are not receiving daily in-
struction, or $104,894.70 for children who are not being taught. If
these 62,291 children were in school, it would require 1,557 more teach-
ers at 40 pupils to the teacher and would add about $1,600,000 to
the annual cost of the schools, supposing these pupils were all en-
rolled in elementary schools. The city would also find it necessary to
build more school houses, and have $9,000,000 more invested in school
property. This extra $104,894.70 which Cleveland draws annually
from the State Common School Fund for which the city gives wie
Staie nothing in return to these 62,291 children, raises the average
received per pupil actually in daily attendance to $3.73. But take any
But This
System
TO THE OHIO STATE TEACHERS’ ASSOCIATION. 43
town or city in which the average daily attendance is higher and quite
a difterent result will be obtained. There is Painesville, not far from
Cleveland. The enumeration in 1905 was 1,371 and the average daily
attendance was 932, or 68%. Painesville received $1.70 per pupil enu-
merated, or $2.50 per pupil actually taught, against $3.73 per pupil
actually taught in Cleveland. This discrimination of $1.23 per pupil
actually taught gives Cleveland $64,085.46 more than the city would
be entitled to on the basis the State is aiding Painesville. In Cincin-
nati the amount the city receives from the State per pupil actually
taught is $6.51, or $137,683.35 more than that city would be entitled
to on the Painesville basis.
es cae “When we take the cases of the smaller town and the
Discrimination ,4+31 communities the discrimination is still greater. The
Against State Common School Fund was originally provided for
Villages in 1853 with the thought that it would equalize the bur-
and Rural
dens of taxation, but investigation clearly and conclu-
sively shows that the system extends the greatest favors
to the populous centers where there is always more wealth per capita,
and consequently, where the people are better able to help themselves
or make ample provision for their schools without State aid. Here,
for example, is Portsmouth, Ohio, on the opposite side of the State.
The enumeration for 1905 was 6,837 and the average daily attendance
was 2,812, or only 41% of the enumeration. The city is drawing
money from the State Common School Fund for the 4,025 children
of school age not in average daily attendance, at $1.70 each, or
6,842.50—enough to pay 13 teachers $525 each. The amount Ports-
mouth received from the State was really not $1.70 per pupil, but
- $4.13 per pupil actually taught. Instead of encouraging communities
to provide educational opportunities for all the youth, such a law en-
courages a community to enumerate as many youth as possible and
enroll as few as possible—encourages the non-enforcement of the com-
pulsory attendance law. Of course, it is well understood by all that
a large percentage of the youth not enrolled are beyond the reach
of the compulsory attendance law. But the contention of the writer
is that the present method of the distribution of the State Common
- School Fund is inequitable, unfair, and lacks the essential of giving
an educational incentive to local communities. No premium is placed
upon the universal education of the people, but rather upon the low-
est average enrollment and attendance. It is quite well understood,
too, that many cities having a low percentage in actual attendance,
have many enrolled in private schools. But such communities ought
not tc be given such State aid or share in the distribution of the
State funds as will actually encourage those communities to foster
other than the public schools with State funds. A city or community
Communities.
44 REPORT OF THE SCHOOL REVENUE COMMISSION
should not receive money for the education of children whom it is not edu-
cating. This brings us to the conclusion that State funds ought to be
distributed on the basis of the number of pupils actually taught—the
average daily attendance rather than upon’ the basis of the school
census.
This conclusion is re-enforced by a careful study of the statistics
of the cities compared with each other and with those of villages and
rural communities. Here is a table compiled by selecting the names
of cities, villages and townships at random over Ohio. In the case of
villages and townships, only those have been selected that maintain high
schools, thus placing them as nearly as possible on the plane as the cities,
so far as educational advantages are considered:
CITIES:
oS me
: g oc
Ss = Oa
=: % ‘s
. ~~ e
ite) <) > ao
= : ax poe
3) a
& ‘ I o® ed
n 2 MS) bos 2 §
= z ; ga | 42
Names. FI 2 55 at
2 s ae Bs
& rie 3 We
ah = a “ & oc
pb 2 3 ae os
5 3 ma Pee | bal 9) ’
= P So Sa /o7 bes
g & © aS 3 st to
£ | 4 Rig 9°38
a a > oa EES
‘n al < Ay <
Cleveland 5.02 114,393 52,102 45% $3 73
Cincinnati 4.12 131,588 34,335 26% / 6 51
Painesville .. 8.50 1,371 932 68% | 2 50
Ashtabula 13.00 2,861 1,796 63% 2°71
DEAE MIRA ER GNU stantial avert nib «)ajuie aiaiet e/a intaters 11.50 2,502 1,316 52% | 3 23
PLGNT As oes Chine tie Rho e ielajaie Lalarata pe arene & 10.00 4,359 1,742 40% 4 25
AOe PAIRED Elann crass aigiats rinieis © ayers ween ays e'8 Rie siese 9.65 6,837 2,812 41% 413
SIAHEY boakicnchs SARits a cihdscetnakied tokieerats 10.80 1,875 976 52% 316
BAM USC 2 seiicleraueis isla ainlere ns larsiaisie'e ofeie isibieralv lela 6.30 6,038 2,639 43% 3 88
Bellare vyseewcides dace ohos saccaesmitestteca 9.50 3,721 1,796 48% 3 52
CONMEARL sites sa cmenc.cloU sein doin Caceres 10.90 1,799 1,163 64% | 2 63
Marietta: Vitats prem ndt eden «Hue dncd oa emae 9.30 4,388 2,176 49% 8 42
VILLAGES.
eee. | ER CA Lit sae per ta pac oper ta: Mot ort ae : 207 21 .| 121% $1 40
AMES VALE Me eyo itste Dealstre sy iaiaastare otgie' 7p bles amine cle/etulalvi gies 90 80 89% 1 91
Brittany Atrios, tite tetele stators os via tunbncioehoewe aboot 597 433 12% 2 34
CAN eta Vistar teaittaits ottets esis ae alanis hw Pac ena rw a alte otaranc cloister 139 118 15% 2 00
SE IGIAIUSMULLOR rari t cede ao vlante Salncon kieildele staan ne 362 299 82% 2 06
MECHANICS GtO Ue ctire aprasika cess telsiscenitatoln weaericecinaie 350 316 90% 1 88
Nie wed Gar ligheccta ete cthais = his edith dttialnr Ria tas aivtors aracwe 302 231 16% 2 29
Tari eG era ce Sole ctsiv ee eis aie hacoln de Sle tinialsidace oa sie 462 328 11% 2 39
MATLINE VLG oe coat Chie fe a ana bee ateitemenion cobea é 133. 113 85% | 2 00
Wael nace aren falta pivinlates oie winferoih-ojerairegh unset css wisyb Avehalete: Sonia ce 170 | 157 92% | 1 84
IN Werte thi sh ERP AAT BIS eA EL EE IOAT GOT, SOPOT Pees eae 361 261 72% 2 35
TOWNSHIPS.}
Sullivan township, Ashland county.................. 175 141 | 81% "$2 1
Andover township, Ashtabula county................ 373 317 84% 201
Salem township, Champaign COU eprtasdios Ulaas a 500 300 60% | 2 83
Bethel towasnip. Cath COUNTY Geko ss cesinn sion syeun | 629 394 62% 271
Mad River township, Clark county..............000 849 247 70% 2 44
Gustavus township, Trumbull county................ 288 158 10% | 2.45
Kinsman township, Trumbull county................ 185 129 70% | 2 44
é . . . . . . %
*Enrolled a number of non-residents. }Only townships maintaining high schools have been
selected. In townships where no high schools are maintained the average daily attendance on
total enumeration does not usually show quite such a high percentage,
Se
TO THE OHIO STATE TEACHERS’ ASSOCIATION. 45
Will make clear the present discrimination in favor of the
A Study of larger cities in the matter of distribution of the State Com-
These Tables mon School Fund. The twelve cities listed in this table,
chosen at random, average $3.64 per pupil taught, while the eleven vil-
lages average $2.03 per pupil taught, in their sharing of the State Com-
mon School Fund. This means that the cities receive relatively 80 per
».. more of that fund than the villages, and the townships average only
a little higher than the villages. But this is not all. The average levy
for school purposes is much lower in the cities than in the villages and
townships, showing that they are relatively much better able to maintain
their schools without aid than the villages and townships. For example,
Cincinnati, with a levy of but four and one-eighth mills, received from
the state funds $6.51 per pupil taught, while the villages and townships
averaged but a little more than $2.00 per pupil taught with many of them
levying twelve mills and upwards. ‘This same discrimination is noticed
when one compares the smaller and larger cities. Ashtabula levied thir-
teen mills school tax and received from this fund only $2.71 per pupil
taught, while Cleveland levied only 5.62 mills but received $3.73 per
pupil taught. “ When reduced to ratios, the aid Cincinnati received is to
the aid Painesville received as 5 to 1; ratio of Cincinnati to Ashtabula,
71 to I.
Shouldn't the State place its help where it is needed? Should not a
more equitable basis of distribution of the State’s school funds be found?
The writer has collected data bearing upon several other phases of this
question but the length this paper has already assumed precludes a
further detailed discussion of the question at this time. An analytical
study of the school laws of all the states in the union has been fruitful in
disclosing many features of the school revenue question that ought to be
suggestive to Ohio schoolmen in determining their educational policies for
the State and in formulating school legislation looking to a marked im-
provement in our whole educational system. As to the matter now in
hand, the writer would say that the school-census or school-enumeration
basis, although now in use in one form or another in thirty-eight states
and territories, is one of the most unsatisfactory bases, because it is not
only theoretically defective but in practice it only slightly equalizes in-
equalities and advantages; it’ often renders those inequalities more
marked, as shown in the tables above submitted; it offers no incentive to
a community to make its own maximum of effort.
To make the enumeration basis of distribution more equit-
able it should constitute one of two or more factors figuring
in the distribution. The actual number of pupils receiving
instruction, that is, the aggregate days of attendance, or the average daily
attendance, is certainly one of the essential factors in determining the
Average Daily
Attendance.
46 REPORT OF THE SCHOOL REVENUE COMMISSION
amount of revenue a school should have. But this factor is most im-
portant in offering an incentive to communities to have in school each day
all the pupils entitled to instruction. A mere enrollment basis would
lead to dishonest or insincere enrollments. The average daily attendance
shows the real amount of work to be done in the way of instruction, and
also the relative extent to which the benefits of the school are being
shared. But the aggregate days of attendance, as a basis, is not quite
the same. In such a case the length of the term would have much to
do with the aggregate number of days taught. A school averaging thirty
pupils for eight months would give 4800 aggregate days, while a school
averaging thirty pupils for nine months would give 5400 aggregate days.
While the latter school would stand tweive and one-half per cent. higher
in aggregate days, it would have the same standing as the former on aver-
age daily attendance. The average daily attendance basis for a minimum
term, say seven months, or eight months as now required in Ohio, would
constitute a safe unit with additional credit to be given the school that is
able to maintain school for a longer term not exceeding ten months, The
State then should make it possible for every school to remain in session
for eight months but not extend its help beyond eight months except on
the basis of aggregate days of attendance beyond eight months. In this
way the efforts of the community to have school open longer than eight
months and also to have a large average daily attendance, would be
recognized by the State.
But these three elements are not the only ones that should
The Best enter into the composite basis for the distribution of school
Basis. funds. The chief element of cost in any school is the
teacher, and it ought to be. Whether a school has 50, 40, 30, 20 or 10
pupils belonging, it will have to have a teacher. It will be seen, there-
fore, that the average daily attendance alone would not be a fair and
equitable basis for the distribution of funds. The most important item in
the expense’budget of any school is the teacher, be the school large or
small. The writer has in mind a school he taught in 1884. The enumera-
tion was 62, the enrollment 51, and the average daily attendance 44. His
salary was $45 a month, or practically one dollar a month per pupil in
average attendance. The district received $1.50 per enumerated pupil from
the State, or $93.00 in all from the State. In 1906, 22 years later, the
same school enumerated 14, enrolled 5, and averaged 3 in daily attend-
ance and the school received 14$1.70, or $23.80 from the State. The
teacher 1eceived $40 a month, or $13% per.month per pupil taught, or
14 6-11 times as much per month per pupil taught as was paid in 1884,
yet the teachet’s salary was $5 a month less. If the school is to be
maintained a teacher must be employed. The State gave $70 less to sup-
port the school in 1906 than it did in 1884. The average given by the
State Common School Fund is now approximately $85 per teacher the
’
TO; THE, OFMIO+ STATE TEACHERS’ ASSOCIATION. AQ
State over. As shown in an early part of this paper, this is one of the
smallest apportionments made by any great state in the union. Indiana
apportions $138.29 per teacher; Wisconsin, $103.36; New York, $150;
Pennsylvania, $7,000,000, or about $217 per teacher; Wyoming, $150;
California, $250. These sums do not include the amounts from county
and local funds apportioned on the teachers-employed basis, as several
states apportion county founds on this basis also.
Perhaps the California law, in effect since July 1, 1905,
The Cali- comes nearest the writer’s notion of the most equitable
fornia Plan. basis, although it is defective in one important particular, as
will be shown. Space will permit of only a brief outline of the plan fol-
lowed in California. The county superintendent must ascertain the num-
ber of teachers each district is entitled to by calculating one teacher for
each seventy school-census children, or fraction of such number not less
than twenty; he must then ascertain the total number of teachers for the
county by adding together the number to be consigned to the several dis-
tricts—village, city and township; he then shall apportion to each district
(outside of Las Angeles and San Francisco) $550 for each teacher the
district is entitled to, such apportionment to be made on the following
basis: $250 for every teacher assigned to the district, and the balance
of the total county apportionment shall be apportioned to the districts
on the basis of average daily attendance for the preceding school year.
The nuimber of teachers is figured on the basis of seventy pupils enumer-
ated to each teacher. If between seventy and ninety are enumerated, $25
extra is allowed for each child enumerated over seventy ; if ninety to one
hundred and forty are enumerated, two teachers are allowed; if the
enumeration falls between ten and twenty, $400 is allowed for one
teacher; if the enumeration falls below ten, no money is apportioned—
they must abandon that school and consolidate. Note that the enumera-
tion, the teachers actually employed, and the average daily attendance all
constitute important factors in this plan, The one criticism the writer
would make on the California system of apportionment of funds is that
the teacher-basis is made upon the enumeration. In this way one district
may be allowed more teachers in the calculation of the apportionment of
the funds than it actually employs, while another district may find it
necessary to employ more teachers than such a distribution would
provide for. For example, in Ohio, this plan would give Cincinnati
a quota of State funds if on the supposition that 70 enumerated pupils
would require one teacher, based on 1,879 teachers, while that city
employs only 994 teachers (1905). This would give Cincinnati an
apportionment for 885 teachers more than that city employs. In’ Cali-
fornia the two counties containing the large cities are made excep-
tions to this plan for this reason, but in Ohio we could avoid this
inequality by basing the apportionment on the actual number of
48 REPORT OF THE SCHOOL REVENUE COMMISSION
teachers employed the preceding year and allowing one-half portion
for each teacher employed after the beginning of the year. With
these facts before us, Ohio could easily formulate an equitable basis
of distribution that would encourage all local efforts and reduce to
a minimum the number of schools that would not thus be properly
cared for by the resources of their own counties in addition to this
distribution of State funds, and such schools should share in_ the
iurther distribution of a reserve fund created out of our General
Revenue Fund.
It has been shown that the question of revenues is one
of the most vital questions touching educational needs
in this country today, and that Ohio finds this a peculiarly import-
ant question at this time, owing to contemplated legislation and to
a limited recognition of the needs of the schools for larger revenues.
The writer has tried to show that the schools should have first con-
sidezation in any plan to remodel our tax laws, because of their im-~-
portance to the State and to the further fact that 34% of our revenues
are expended for public education. It was shown that the State is
doing comparatively little toward helping communities unable finan-
cially to provide adequate school facilities for their youth. The dan-
gers in the repeal of the direct levy for the support of the schools
have been pointed out, and several substitutes have been suggested.
The unpopularity of the direct State tax is admitted, and the county
unit plan is suggested in lieu of the State tax. It was further shown
that the demands upon the schools are steadily increasing and that
these demands make imperative a larger revenue for the schools, and
since the cost of living has advanced 37% within the past 17 years,
taking the entire country into the count, a levy of 1.37 mills now
would be required to equal a levy of 1 mill in 1890. It was further shown
that the country was never so prosperous as now, and that Ohio is
sharing in this general prosperity, and that to guarantee permanency
and security in our school system, we need a permanency and se-
curity in our school revenues. The question of distribution of our
school revenues is almost as-important as the method of raising the
revenues, and much more likely to be regarded as relatively unim-
portant. In this way gross injustices and inequalities have been
allowed to creep in. The present Ohio plan for the distribution of
State funds on the basis of the enumeration is shown to be one of |
the most inequitable plans in use in this country, and a combination
basis is suggested to take its place—a combination of the number
of teachers actually employed and the average daily attendance.
The writer recommends that appropriate legislation be framed and
pushed to correct these evils and establish for Ohio a State system
of school support and school administration that need not be second
{o auy in the Union,
Conclusion.
TO THE OHIO STATE TEACHERS ASSOCIATION. 49
Report of the School Revenue Commission to the
‘Ohio Tax Commission.
BY DR. W. O. THOMPSON.
GENTLEMEN :—We, the undersigned members of the School Rev-
enue Commission of the Ohio Teachers’ Association, appointed at the
last annual meeting of said Association in June, 1906, at Hotel Vic-
tory, Put-in-Bay, Ohio, beg leave to submit the following statement
for your consideration: a
1. The teachers of the State and especially school superintendents
and administrative officers who are brought by virtue of their posi-
tions into a more or less intimate acquaintance with the prevailing
system of public revenue and the problems arising therefrom, have,
for some years, been of the opinion that some changes in our laws con-
cerning taxation should be made in order to correct certain evils and
abuses that have grown up under new and rapidly developing indus-
trial conditions.
They are further of the opinion that every legislative reform or
change in methods of securing public revenues should keep clearly
in view the fact that the increasing population of the state renders
increased school facilities imperative. The popular demand for pro-
gressive methods in education, for "the introduction of the several
forms of industrial education and for a just and equitable remuneration
for the services of teachers and makes the annual budget for education a
constantly increasing one.
The limits of this increase are not easily suggested but intelligent
observation indicates that when the importance of the subject is com-
pared with other public enterprises, the demands of the budget are
not beyond moderation.
With the demand for increased revenue for all public and goy-
ernmental enterprises the State of Ohio is forced to recognize a change
—practically a revolution—in the methods of wealth production that
has made the old revenue system inadequate to the needs and to
recognize further that the new industrial conditions have served to
emphasize and in some cases to increase the inequities of the estab-
lished revenue system. ,
The teachers of the State therefore unite cordially and earnestly
upon two propositions (1) That the revenue system of the state should
be modified and adjusted so as to meet the requirements of the an-
nual budget while at the same time abuses should be corrected and the
recognized evils of the present revenue system, so far as practicable,
removed; (2) That provision should be made in the modification of
50 REPORT OF THE SCHOOL REVENUE COMMISSION
existing revenue laws for adequate revenues for education together
with provision for such increase from time to time as would meet the
needs of the increasing population.
2. As is well known the chief source of school revenues is the gen-
eral property tax. This is.manifest from the fact that local revenues
are from this source and from the fact that the per capita distribution
by the State is from the levy of one mill for the common school
fund now provided by the State. So ‘far as the schools are
the beneficiaries of the school lands which have been sold and the
proceeds made a part of the so-called “irreducible debt” of the State,
the revenues, since the reduction of the State levy for the sinking
fund, are provided from what is known as the general revenue fund
collected pursttant to legislation from sources other than the general
“property tax.
Inasmuch as popular discussion for some years has suggested
that the levy for state purposes should be abolished we regard it
our duty to offer some considerations upon that matter. This paper
proceeds upon the basis that whatever is good for the State is good
for all the institutions of the State including the public schools, In
order, however, to assure the people that proposed legislation, es-
pecially in matters of taxation, shall not endanger the ordinary prog-
tess of the schools or so revolutionize conditions as to unsettle the
public confidence in the stability of our system of education we are
of the opinion that the public schools should be safe-guarded and
reasonable provision made both for maintenance and expansion. The
members of the School Revenue Commission of the Ohio Teachers’
Association do not think it within their province to propose tax leg-
islation to the Ohio Tax Commission, but we trust we may with pro-
priety be permitted to call attention to the effects of certain legisla-
tion and to direct attention to educational policies of long and ap-
proved standing. In the first place we suggest that the abolition of
the state levy for the common school fund might endanger the in-
tegrity of the State system of public common schools. This would
not necessarily follow, but the danger is so real that the abolition of
the state levy, in our judgment, should not be made unless an ade-
quate and permanent provision should be made for this feature of
the State’s system of education.
Upon this general proposition we suggest (t) That education is
not a question of mere local interest. The State is interested in an
intelligent, self-sustaining and productive citizenship in every local
community. It would be most unfortunate if the State should lose
or neglect its opportunity and duty to supervise and control the forces
of popular education. It would be most unfortunate if by consent of
the State a lethargic or indifferent locality should be able to put the
TO THE OHIO STATE TEACHERS ASSOCIATION. 51
stamp of ignorance upon itself or to deny to its youth the facilities
for a standard and adequate education. (2) The development of the
resources of the State has called forth new forms of organization.
Corporate wealth is often found in cities while the sources of this
wealth are located in districts which have no power to avail them-
selves of any portion of this wealth for the support of education or
of the local government. The taxes paid by such corporate wealth
usually find their resting place in the municipal or State treasury. It
is manifestly equitable that this form of wealth should make return
to the iocality where it is produced. The most practicable method of
securing such result is for the State in the administration of its school
system to make return to the several communities by maintaining a
system of efficient public schools under state supervision. (3). We
suggest that apart from the question of taxation the people of the
State believe in and are loyal to the State system of common schools.
The complaints against the inequity as between certain counties or
communities in the distribution of the one mill tax levy as now pro-
vided would disappear if the State levy were abolished and would not
reappear under any distribution from the general revenue fund. This
complaint has been the most serious objection to the State system and is
clearly seen not to be valid as against the system of education but valid
only as against the revenue system. We therefore unite in a most urgent
appeal that no recommendation shall be made by the Ohio Tax Commis-
sion that shall involve in any degree an attack upon the integrity of the
present system of State common school education, and we further urge
that any and all recommendations. shall include a policy that will pro-
vide for and maintain it. (4) We suggest that the abolition of the State
levy for common school purposes does not necessarily involve the integrity
of the State system of education; nor does any other modification or
change in the revenue system of the State. Upon this point we offer the
statement that in general terms the annual revenues of the State are sub-
stantially seven miilions of dollars. The revenues from the common
schoo! ievy are substantially two millions of dollars. -It would not be
difficult to ascertain for any year or series of years the proportion of
state revenues applied to'the support of the common schools.. In a
careful study of revenues by Henry G. Williams, Dean of the Normal
School, Athens, it appears that a little more than thirty-four. per cent.
of the revenues collected by the State for State purposes is applied
to public schools and that substantially the same percentage of all
revenues collected from the people for all purposes is applied in the
same way. [By assigning a proper percentage of the State’s revenues
to the common school fund provision for State support would be
easily made. Such a plan would provide for an increased support
with the increased revenues and ability of the State. This plan would
52 REPORT OF THE SCHOOL REVENUE COMMISSION
not interfere with but would encourage and stimulate local support.
The percentage or proportion of revenue so assigned could be adjusted or
increased from time to time as the legislature should deem proper and’
desirable. The uneasiness in the minds of the friends of the common
school system arises from the fact that a State levy is practically perma-
nent and the fear that any system of appropriations not provided for by
a levy would be more or less uncertain and contingent. As a matter of
fact and theory all legislation is subject to amendment and repeal. The
important issue is, that in proposed amendment or repeal the State shall
keep in mind that its good faith is pledged to the support of public educa-
tion and that no legislation should be a repudiation or breach of that faith.
In the further consideration of this question it may be remarked that the
policy as set forth in the ordinance of 1787, which declared that schools
and the means of education should forever be encouraged, and the policy
of the Federal government in which the State has concurred and co-
operated that the school lands should constitute a partial endowment of
the common schools, have made the interests of the common schools a
great public trust. We express our belief that no citizen in his legisla-
. tive capacity would wilfully violate or ignore that trust. Our hope is that
the Ohio Tax Commission in its report will in recommending adjustments
and changes in the State’s system of revenue legislation urge that the
State will keep this trust forever sacred and inviolable. We express our
belief that whatever is good for the State will prove beneficial and helpful
to the institutions of. the State. The interests of the common schools have
always been identified with the interests of the State. We believe the
State should keep them so. The justification for presenting this state-
ment is that popular education is a most vital and important element in
the welfare and perpetuity of the State. We believe it to be our duty as
representing the teachers and educational interests of the State to urge the
consideration of the great cause of education in every forward movement
which proposes through legislation to secure a more equitable adjustment
of revenues and a greater efficiency of thé State.
3. In addition to the common schools the State is providing for the
support of normal schools, colleges and universities. In the main these
are supported from the proceeds of the State levy. Moreover the State
has pledged itself to the support of existing institutions and may in the
future provide for other institutions of.a similar character. There is no
reason, however, if the State should decide to abandon the general prop-
erty tax and abolish the levy for State purposes that it should recede in
the least degree from its loyalty to and support of these institutions. We
call attention to this matter that the members of the Ohio Tax Commis-
sion may be assured of the hearty support of the teachers of the State in
TO THE OHIO STATE TEACHERS’ ASSOCIATION. 53
any recommendations they may make that shall include the proper pro-
vision for the maintenance and development of higher education.
4. In presenting this paper the chief purpose is to urge that in ad-
justing the revenue system of the State the Ohio Tax Commission shall
have in mind the importance of maintaining the State system of education.
under State supervision and control and of providing increased revenues.
We present one further consideration therefore as bearing upon the ques-
tion of support of education from the State’s revenues. It is a matter of
general information that the Federal government has jurisdiction over
practically all the means of indirect and unconscious sources of revenue so
far as international and interstate commerce is concerned. At present
not far from nine hundred millions of dollars is annually received from
such sources. With the development of present tendencies the control
of such sources of revenue is liable to increase. This will result in an
increase not only in amount of revenue, but in the number of such sources
of revenue. In all the states of the Union the annual revenue for State
purposes is not far from two hundred millions of dollars. With the
development of modern industry the proportion of the State’s revenues
that will come from sources other than the general property
tax will steadily increase. Corporate, excise and franchise taxes
will increase. The tendency of these two movements wiil be
to increase the revenue possibilities of the Federal and State gov-
ernments while decreasing relatively the number of the sources from
which the local units may secure revenue. In this development the police
powers of the State will not need proportional development and greater
revenues will be available for internal improvement and the develop-
mental functions of the State including education. It would seem there-
fore, that a revenue policy that would contemplate a larger participation
by the State in the support of such enterprises as affect all the people
would be in harmony with modern industrial and commercial develop-
ment. Among such enterprises education is the most prominent and
perhaps the most vital. If the State proposes to readjust the legislation
the time would seem most opportune to make a liberal and adequate pro-
vision for the schools.
54 REPORT OF THE SCHOOL REVENUE COMMISSION
» “. Taxation of Franchises and! Corporations,
he.
BY HON. S. D, SHANKLAND, WILLOUGHBY, OHIO,
The general property tax for State purposes was probably well
suited to such conditions as prevailed at the time of the adoption of
our present State Constitution in 1851. .It provides that all real and
personal property shali be taxed by a uniform rule at its true value
in money. In 1851, railroad and other public service corporations
held a minor place economically. There were no great franchise
values. Great corporations with headquarters in the cities of this
and other states now hold a considerable portion of the wealth of
the State. The constitution makes it always difficult and often impos-
sible to adjust the taxes of these powerful corporations on a basis
equitable to the small property owners of the State. The latter’ pos-
sess property of a kind easily valued, and with which local assessors
are familiar. The owners are right at hand. The corporation nas
property, whose value can be determined only by expert investigation.
Local assessors are not able to determine its value. Moreover phys-
ical property in a rural community is represented by paper evidences
of ownership held in distant communities. The interests of the cor-
poration are protected by expert attorneys; instance the fact that
counties possessing great natural wealth in the form of coal, realize
meager financial return from their vast natural resources. The schools
in Our mining counties are pitifully short of funds.
These conditions make it incumbent, upon the State, with its more
powerful machinery, to collect the revenues, which are rightfully due
from these sources, and distribute them to the local communities.
Unless relief is speedily afforded by the State, education in many
weaker districts will continue to deteriorate. If it is necessary to
amend the constitution to secure these revenues, then let the con-
stitution be amended.
Teachers’ Salaries and Cost of Living—Rural Schools.
Blanks were sent to 1200 rural school teachers, of whom 493
made satistactory returns. Responses were received from _ every
county in the State except two. Most of the responses were from
teaciiers who had served in the rural schools for a number of years.
The average time which these 493 teachers had taught was 14 years;
ihat is, they may be termed professional teachers. A’ large propor-
tion of rural school teachers are recruited fresh from the high schools
every year, and the salaries of these beginners; presumably, would be
TO THE OHIO STATE TEACHERS. ASSOCIATION. 5b
much lower than the salaries of experienced teachers. The average
annual salary of the 12,209 rural school teachers of Ohio in 1906 was
$320.00. As appéats below, the average annual salary of the 493
teachers, whose reports form the basis of the accompanying table,
was $61.00 in excess of the average for the entire State. We there-
fore present the case of a high grade rural teacher.
Table Showing Professional Teachers’ Salaries’ and Cost of Living—
Rural Schools.
PRC OS PANN icl ~ SALAT YE pci carci on ass aU Reine Wie wk ee oS ae ye ea aie $381 00
Cost ot iuelPand lodgitiy per ‘Veatic.. cee cee eee eee I41I 00
Gone OF clotine aid: care Of Sac ys hs es eines ve cee ees 65 00
Cost of books, stationery, postage, periodicals, etc............ 16 00
Amount given to the church and for various benevolences...:..° I1 00
Amount expended for travel, including street car fare........ 12 00
Pomiciiee spemcen: For SUMINer OULINES! S... Gaye yo eaten ee £8 OO)
Amount expended for culture. (Lectures, concerts, etc.).... 8 00
Amount expended for hospitality. (Social life.)............. 6 00
Amount for health. (Medicine, physician, dentist, etc.)...... 17 00
Amount experided for other items not mentioned above.... 38 00
Potalractual necessary iexpetises -:4. 1 2b o- pede eee se elds 322 00
PA On eG alia h SAVORS! Sai). yt eicey tate Fae sede ore iain wee aay ale 59 00
80% find it necessary to live with relatives or friends, or engage
in some occupation other than teaching in order to make a living.
21% own their own homes. .
75% contemplate leaving the profession chiefly because of greater
financial returns in other callings. In other words meager salaries
make it necessary to turn over the children of the State every fall,
to a horde of inexperienced beginners, because the successful teacher
can make more money with the same effort elsewhere.
As noted above 80% find it necessary to live with relatives or
engage in some occupation other than teaching, in order to make a
living. The statements brought out by this question are various and
interesing. We give some characteristic Boers
“Clerk in a store Saturday evenings.” “Write life insurance.”
“Domestic work during vacation.” “TI board with my parents with-
out expense.” “T do any extra work that I can find. I have worked
some in a foundry.” “I run a barber shop, working Wednesday and
Friday evenings and Saturdays.” “I work at painting and carpenter-
ing.” “Engaged in newspaper reporting, thus earning monthly about
six dollars.” “TI live with my parents and in summer represent some
publishine house.” “By selling milk and raising poultry IT am able to
make a living.” “Raise onions.” “Work in a stmmer resort.”
“County. school examiner,” “Give private instruction in stenography.”
56 REPORT OF THE SCHOOL REVENUE COMMISSION
“Canvass for magazines.” “Township assessor and odd jobs.” “Rais-
ing berries and small fruits.” “Clerk in post office.” ‘Farming and
working out by the day.”’ ‘Work for school book company.” ‘Write
fire insurance.” “T live with my parents and pay no board.” “Keep
bees.” “Tutor backward pupils.’”’ “Give music lessons.”
The accompanying table shows the salaries and itemized expense
account of 25 typical rural school teachers. It will be noted that most
of those who report a surplus, board with their parents. Teachers
who report a deficit must make at least that amount by some extra
work out of school hours. This additional labor must reduce their
efficiency in the school room.
rs fe eee ite! 3 a (3 ¢ Fe}
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ow) Oo o *| © & 5a 2 bay ° fe]
[oy . on a RH a LS by < = vo
2 So] 8 i Osis Se cca tt wp Fi
% of) & D & mi ri o | Xe FSI s a,
o & ss 2 oJ AK) v me £ co) oe
3) on ele On & = a & 20 a
qi Ge Ss sy rs) a) g S 7) aS) 3) a=,
© ° > bo ov ° oO =
“7 =a o 8 te HE = ° a 7 aA
a vu 3 a 3 # ra & Sv v
er is} 3) ts} a uu rs) = = On G
4 3 ae ry S563 cote eee anal ce LB] Fs s
Vv cel | ny aq nae) ol rs) oO [e)
‘ i SB tl Bi bro ifm ape Lel 2 re
” ‘=| 3 om ° v OO © o | o “ bi ep Ve i
5 ae meer meer teen elles epee bas | 2
ES ak & 2 | a8! g “ 5 | o8| 6 a a ae a y
«| 8.| 3 | 2) Ssles ee] 1 Fc e | stl eel s |s
isl Fe tad Pcl Dc aly Pe gS an ea eg 2 ce ;
S| a] 3 | 3 jes #5l8 | 8 | 888.) 88/88) & |g) a/s
Sie 1 2 12 [asl Bel Bele [eo eesl Seas! geal ce te
27) a | ay Sallie arate O} ay v re e v
i} S 6.0o)-8o0! 8a} €-|-§ ol Ss] Gots 6 co © re)
Aa ee eR OO ee ee aa
Mati alieaee 11 | $480 | $268 | $100 | $20 | $18 | $45 | $5] $8 | $20 | $25 | $30 | $539 | ... | $59 | No
Woman ...| 5] 210 0} 100] 20 5 0} 20 0 0 8 DOL tOsul ray tenets Soe
Woman 11 320 80 130 12 4 10 0 0 0 10 20 256 64 Yes
WE nN ape 14 360 | 325 10 8 5 7 0 2 2 1 14 374 14 | No
Mantle ncsse 22 | 400} 200 50 | 20 5 0 0 5 0 | 50] 150] 480 80 | No
Woman 10 | 400 26 50{ 10] 12] 30| 30| 35] 20| 15 | 62] 290] 110] 1] Yes
Atl PS vere eters 32 450 235 75 25 12 15 5 5 8 20 45 445 No
Minion tees il 320 112 15| 10 5 10 0 5 0 10 25 | 192 | 128 Yes
NaH ets. 4.62 10 360 150 100 15 10 10 0 10 25 | 100 50 470 110 | No
Woman ...| 6 360 169 65 11 if 20 10 2 8 18 35 345 15 No
Man seas. 23 | 700 | 180} 120] 25] 20] 60 0{ 100} 10{| 380] 250|] 795 95 | No
Woman ...| 3 320 100 120 10 5 10 5 25 5 5 20 305 15 No
Mane tose: 14 | 462 | 208 40 | 35) 10] 25 0 &| 20{ 40] 80| 463 1|No
ME ai vie crete ace 2) 360] 165 95} 15 | 15 ft 0 4| 10] 16] 28] 855 5 No
Woman ...| 19 210 200 100 10 10 8 12 5 10 25 20 400 190 | No
Woman ...| 11| 360 200 BO 165) le ii 0 2 Bi 16: w4Onl) Seale 25 Ino
Woman ...| 12 378 108 75 25 20 15 20 10 5 7 20 305 73 Yes
Woman ....| 6 320 60 70 20 5 10 20 30| 0 10 25 250 70 | Yes
Woman ...| 9 320 210 68 14 6 7 12 7 0 34 Sit 395 | 7 | No.
Woman ...| 20 378 0 75 15 15 6 5 4 15 18 72 225 | 153 Yes
Woman ...| 5 344 182 60 20 5 20 40 5 10 5 40 Bolibiesk hi 4o) WONGs
AVE Tat chess stale ye 3 400 120 50 20 5 5 0 5 10 10 35 | 260 | 140 | ... | No.
Woman 14 320 190 60 18 0 5 0 80 8 42 27 430 110 | No
Woman ...| 19 338 208 65 25 20 0 0 5 12 87 31 443 | ... | 105 | No.
Woman ...| 12 315 40 72 |) 20 7 18 5 b 5 a AO BBL be Bathe eae eS
:
:
TO THE OHIO STATE TEACHERS’ ASSOCIATION. BY
Soms Economic Aspects of the Teaching Profession in Ohio.
BYE Vio DAY LON “OERTO:
The members of the Committee on School Revenue assigned to me
the part of the report relating to the salary of teachers, their economic
conditions and statistics relative to taxation in the cities and towns of
Ohio. Consequently, letters were sent to the superintendent of schools
of each city and to more than a hundred village superintendents. Re-
plies were received from all but three city superintendents and from sixty-
seven village superintendents. Letters were also sent to Several hundred
teachers, including superintendents, high school teachers, ward principles
and teachers of the elementary schools in both cities and villages. A sum-
mary of the most important facts contained in these replies is set forth in
tables A to N inclusive, following this section of the report.
SALARIES OF SUPERINTENDENTS AND TEACHERS OF THE CITIES OF OMHIO.
Table A sets forth the actual salaries of superintendents and high
school principals in 66 of the 69 cities of Ohio. A study of this table
shows that there are two superintendents who receive $5,000 or more;
two from $4,000 to $5,000; three from $3,000 to $4,000; 27 from $2,000
to $3,000; and 32 below $2,000. The same report shows that 18 high
school principals receive more than $2,000; 11 from $1,500 to $2,000; and
46 below $1,500. Of the 927 high school teachers teaching in the cities
reporting, we find that 107 receive a salary of $1,500 or more per year
(these teachers are all in the larger, cities, most of them in Cincinnati,
Cleveland and Dayton) ; 252 receive from $1,200 to $1,500; 122 from
$1,000 to $1,200; 171 from $800 to $1,000; 192 from $500 to $800; and
It less than $500 a year. That is, nearly one-half of all the high school
teachers in the cities of Ohio receive salaries of less than $1,000. Of the
226 special teachers, including the assistant superintendents and super-
visors, six receive a salary of more than $2,500 (all of these are in the
city of Cleveland; 8 a salary of from $2,000 to $2,500; 22° from
$1,500 to $2,000; 14 from $1,200 to $1,500; 21 from $1,000 to $1,200;
155, or about two-thirds of the whole number, receive a salary of less
than $1,000,
Of the 449 ward principals reporting 31 receive a salary of more
than $2,000 (these are all in the city of Cincinnati) ; 75 a salary of from
$1,500 to $2,000 (these are all in the cities of Cincinnati, Cleveland and
Dayton) ; 93 a salary of from $1,200 to $1,500; 46 from $1,000 to $1,200;
58 REPORT OF THE SCHOOL REVENUE COMMISSION
102 from $800 to $1,000; 176 or more than one-third of the entire num-
ber, less than $800. Of the 9,009 elementary teachers in the schools, 33
receive more than $1,200 (32 of these are in Cincinnati and one in Day-
ton) ; 3 receive from $1,000 to $1,200; 811 from $800 to $1,000; 3511
from $500 to $800; and 1742 less than $500. Frim this statement it will
be observed that more than two-thirds of all the elementary teachers in
the city schools receive tess than $800 per year.
The salaries paid in the village schools, as set forth in table B, are
on the whole very much less than those paid in the cities. Of the 67
villages reporting the superintendents of only three receive a salary of
more than $2,000 a year. In eaclr instance these salaries are paid to
superintendents of suburbs of large cities such as Lakewood, a suburb
of Cleveland, and Lockland and Madisonville, suburbs of Cincinnati.
Only eight superintendents receive salaries from $1,500 to $2,000 a year ;
32 from $1,000 to $1,500 a year; 26 less than $1,000. Only three high
school principals of the 62 villages reporting this item receive a salary
of more than $1,000; 59, or all the rest reporting, receive a salary of less
than $1,000. Some, indeed, receive a salary, of even less than $500. Only
very few high school teachers, no special teachers, and about six
ward principals receive a salary greater than $800, while practically all of
the elementary teachers receive less than $500 per year,
“It will be observed that even in our city and'village schools, where’
the corps of teachers is the most stable, comparatively a large number
leave the ranks each year. In the cities it will be observed that most of
the teachers leave on account of matrimony, ill health and because they
secure better positions elsewhere. It will be observed that in the villages
the most common reason assigned why teachers quit the profession is that
they receive better salaries in other occupations or to teach elsewhere.
COMPARISON OF TEACTIERS’ SALARIES WITTI SALARIES AND WAGES PAID IN
’ A FEW OTHER OCCUPATIONS,
In table C a comparison is given between the salaries paid superin-
tendents of schools and salaries of postmasters; also the salaries paid a
majority of the high school teachers and the salaries paid mail carriers,
policemen and firemen; also the salaries paid teachers in the elementary
schools and salaries paid first-class salesladies, first class stenographers
and head waiters in hotels. The table shows that in 62 cities ont of 04.
reporting this item the salaries of the postmaster exceed those paid to
the superintendents of schools in the same cities. As a rule, the post-
master’s salary is about one and a third times that of the superintendent
of schools. In one city the superintendent and postmaster receive the
same salary, while in only one city the superintendent’s salary exceeds
4
TO THE OHIO STATE TEACHERS ASSOCIATION. 59
that of the postmaster. In 40 Ohio cities the salaries paid a majority
of high school teachers are less than those paid policemen, firemen or
maii carriers in the saine city, while in 46 Ohio cities the salaries paid to
first class salesladies, stenographers and head waiters at hotels exceed the
salaries paid to a majority of the teachers in the elementary schools.
These facts are certainly significant.
ECONOMIC CONDITIONS OF THE TEACHERS IN CITIES AND VILLAGES OF OHIO.
But statistics such as given above do not set forth the actual economic
condition of the teachers in the public schools of the cities and villages of
the State. Consequently a circular letter was addressed to several hun-
dred teachers in the various cities and villages of the State asking them
concerning their expenses, the amount they were able to save, the cost of
their education, whether or not they owned their homes and a number
of other questions relative to other items as set forth in tables Eto L. It
is impossible to go into a discussion of these tables at length but a casual
glance at them reveals a number of most interesting facts.
In the first place the reader will observe that the teachers reporting
are almost without exception experienced teachers, that nearly all of them
have spent from ten to thirty years in school work and that they are
representative of the Ohio professionals among public school teachers. It
will also be observed that in every instance the expense reported is rea-
sonable. The teachers reporting were not asked to give a general estimate
of their actual expenses, but were asked to give an itemized statement
under six or eight different heads of the various items that made up their
necessary expenses. ‘The expenses of superintendents and high school
principals are usually much higher than those of teachers in either the
high school or the elementary schools. This is due largely to the fact
that these superintendents and high school principals are men of family
and their actual expenses include the expense not only for themselves but
for their families. In many instances, in fact in most cases, it will be
observed that the salaries are not sufficient to enable a man to support a
family properly and send his children to college.
TEACHERS SAVINGS,
The statistics relative to teachers’ savings are really pathetic. Of the
hundreds of cases reported there is a large number of teachers of all
classes unable to save anything at all and only fifteen are reported as be-
ing able to save more than $500 a year, and all these are superintendents
of schools, except one, a high school teacher. The following summary
60 REPORT OF THE SCHOOL REVENUE COMMISSION
tells the story relative to the saving of different classes of teachers in the
schools of Ohio:
aoe
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Superintendents of cities............ 25 | 1 | 2 0 1 2 zo | 4 | 12 1
Superintendents of villages.......... 39 | 3 | 3 3 | 10 | 12 | 3 | 3 2 | 0
High school teachers, cities......... 53 | 13 10 8 | 12 | 11 3 | fi 1 | dt
High school teachers, -villages...... 50 | 4 8 | 14 | 14 8 1 | ffi | 0 | 0
Wards principals,’ Cities). ossscis ees 40 | 9 5 10 | att 2 1 | 1 0 | 1:
|
Ward principals, villages........... 11 | 1 4 a | 0 2 1 1 0 | bE
ay | leks
Elementary teachers, cities.......... 159 24 | 35 60 30 1 0 0 0 9
| | |
Elementary teachers, villages....... 119 18 18 53 20 0 0 0 0 10:5:
COST OF PREPARATION,
Now, many of the teachers reporting have expended large sums of
money and several years of time in making preparation for their profes-
sion. This is especially true of the superintendents and high school
teachers. They are not amateurs or non-professionals by any means, but
men and women of ability and training. In what other business or pro-
fession are the outlays greater and the returns less? The following is a
summary of the amounts expended by the different teachers in order to
prepare themselves for their work: .
‘
‘TO THE OHIO STATE TEACHERS ASSOCIATION. 61
Number not reporting this item.
op
aS] :
5 4 Ss
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5 eo a ° ° ° ° Se
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Superintendents of cities............e0.0.005 25 0 | 0 0 ad Ngee fog ON 8 5
|
|
Superintendents of villages................ 39 0 | 0 2 14 11 6 4 2
2 a | |
High: school teachers, cities}. 2.2.26. .csc0e. 53 0 4 6 20 10 4 3 6
: : | | | | |
High school teachers, villages............. 50 0 4 AD S10 Sele 2 1 0
Wate oprinici pals Cities... dc,..06. cise ascekc oes. 40 5 16 7 7 2 0 0 3
Watd, principals. villages: 7.....c.<..-s «020% i 0 3 2 2 0 | oO | 0 4
Elementary teachers, cities................ “159 0 74 19 20 2 0 1 43
Elementary teachers, villages............:. 119 0 68 20 i 2st 1 26
SOME DISCOURAGEMENTS,
While teaching is an honorable and a necessary occupation, yet, es-
pecially from a financial standpoint, there are many discouragements.
Some of'these are shown by a study of the tables relative to the economic
conditions of teachers. The following are the most patent:
1. Small savings.
2. The very small number of teachers who own their own homes and
have them paid for.
3. The large number of teachers who must do something else during
vacation in order to make a living.
4. The small increase in salaries during the last ten years.
5. The large increase in expenses. From every city and village
comes the statement that necessary expenses have increased from 25 to 50
per cent. Some men report that their expenses have increased three or
four hundred per cent., while their salaries have increased very little. This
large increase has been due to two causes: the increase in cost of the
62 REPORT OF THE SCHOOL REVENUE COMMISSION
necessities of life and the increase in cost of living because they have
families to support.
LOYALTY TO THEIR WORK,
Notwithstanding these discouraging statistics, a study of the different
tables will show that comparatively few teachers contemplate leaving the
work. This certainly speaks volumes for their fidelity and loyalty to their
profession. Should not these loyal, public servants receive remuneration
more nearly commensurate with the services they render? If we would
insure the progress of the public schools of the future, teachers must be
paid living wages. Yes, they must be paid more.’ They must be paid a
sufficient amount.to enable them to keep fully abreast of the times profes-_
sionally and to lay by a sufficient amount to take care of them in their
old age. The spectre that haunts the teacher by day and by night is the
fact of having nothing laid up for a rainy day. If the people would have
schools that will meet the needs of the twentieth century, they must have
better prepared teachers and they must have persons who can give their
entire time and energy to the work of education, This means greater
revenues for school purposes. How can such revenues be obtained?
TAXATION FOR SCHOOL PURPOSES. IN THE CITIES AND VILLAGES O¥ OHIO.
In tables M and N are given the assessed valuation of property, the
total rate of taxation, the rate levied for school purposes and the rate
levied for tuition purposes in sixty-six cities and sixty-seven towns of
Ohio. Calculations have also been made showing the proportional part
of the whole tax rate used for school purposes, also the per cent. of the
tax levied for school purposes that goes to pay teachers. These tables
are compiled from statistics furnished by the superintendent of schools
and are believed to be reliable.
A study of these tables shows a high tax rate in almost every city
and village reported. For instance, in the sixty-four cities reporting
tax rate there are oily twelve in which the rate is below 30 mills, thirty-_
two in which the rate is from 30 to 35 mills, fifteen from 35 to 4o and five
in which the tax rate even exceeds 40 mills. A study of the rate for
the villages reveals similar conditions. This high tax rate can only be
accounted for on the ground that there is either a low assessed valuation
or a large proportion of property escapes taxation or the cities have
not sufficient property to maintain their municipal institutions.
_ The rates levied for school purposes do not vary so much as the
total tax rate. Of the sixty-six cities reporting this item, only five levy
a rate less than eight mills; twenty-five levy a rate of between eight and.
ten mills; twenty-five between ten and twelve, and eleven levy the
maximum legal rate of twelve or more. A study of, the rate levied for
/
TO THE OHIO STATE TEACHERS’ ASSOCIATION. 63
school purposes in the villages does not differ materially from that
in the cities.
PER CENT. OF TOTAL TAX USED FOR SCHOOL PURPOSES.
Now the rate levied for school purposes is determined not only by
the number of teachers employed and pupils to be educated, but by the
amount of indebtedness, the new buildings to be erected, and old ones
to be repaired and upon the business methods employed in the adminis-
tration of school affairs. So, the rate in the same city or village may
vary materially from time to time, owing to special needs of the schools.
But it is interesting to note what per cent. of the total tax rate is used for
school purposes. Of the sixty-three cities reporting, there are four
cities that use less than twenty-five per cent of the total tax rate for
school purposes, the lowest per cent being that of Bucyrus, which is re-
ported to use only twenty per cent. That is, if the report is reliable,
only one dollar in five of the taxes paid in Bucyrus is used for the sup-
port of the schools. In twenty-seven cities the rate varies from twenty-
five to thirty per cent; in twenty-four cities from thirty to thirty-five per
cent; in five cities from thirty-five to forty, and in three cities forty per
cent or more of the entire amount paid in taxes goes to the support of
the schools.
LHUESPER CENT. OF SCHOOL LEVY USED: FOR.TUITION PURPOSES,
There were sixty-three cities that reported on this item. Of this
number ten cities spent less than fifty per cent of the levy for school pur-
poses to pay teachers; twenty-nine cities from fifty to sixty per cent;
seventeen from sixty to seventy, and seven spend seventy per cent or
more for the payment of teachers. Youngstown seems to spend only
29.1 per cent. of the amount levied for school purposes for the payment
of teachers, while Washington C. H. is reported to spend seventy-seven
per cent. of the school tax for that purpose.
SUGGESTIONS RELATIVE TO SCHOOL TAX.
While the chief purpose-of this part of the report is to set forth
facts rather than to draw conclusions, yet I cannot refrain from mak-
ing a few suggestions:
1. There is the need of much larger revenues for the payment of
teachers. This is clearly proven by the statistics relative to salaries
and economic conditions of the teachers. The people of’ the state cannot
expect the schools to advance very much farther unless there is ma-
terial increase in the salaries paid to teachers. Whether or not a greater
proportion of the money now expended for schools should go to pay
64 REPORT OF THE SCHOOL REVENUE COMMISSION
teachers’ salaries depends upon the local conditions in the different school
districts, which cannot be discussed in this connection. It does seem
reasonable, however, that at least sixty per cent. of school revenues should
be expended for the payment of teachers’ salaries.
2. I believe in both local and state support of schools. If the present
method of taxing all the property of the State for school purposes is
abandoned, provision should be made whereby not only the amount per
capita now paid by the State shall be guaranteed but that that amount
should be materially increased.
3. Not only should a definite property tax be levied for the local
support of schools but provision should be made by law whereby a
certain per cent. of all the income from the State and all local income
of the municipality from licenses, fees and the like should be set apart
for school purposes. This would enable the school revenues to increase
as the State and community advance in wealth.
4. I believe that the whole system of taxation in the State of Ohio
should be revised. At present there seems to be a very low assessed
valuation of property and a very high rate of taxation. Would it not be
better to assess all property at a fair cash value and lower the rate
vf taxation accordingly? Would it not be well to assess property in the
spring and after it is known definitely what the assessed valuation
is, then to levy the rate for local purposes? There also seems to be
no uniformity in assessing various sorts of property. For instance, if
a man has money in bank or deposited in a building association or
loaned at interest, he must either fail to give in the correct amount for
taxation or else it is assessed at full value, while many other kinds of
property are assessed at from ten to sixty per cent of their true val-
iiation.
There also seems to be need of taxing certain kinds of property
chat now virtually escape taxation altogether. This especially applies to
the taxing of franchises and other public utilities. Cur present method
of taxation was devised before this class of property formed any con-
siderable proportion of the wealth of the state.
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ON | 008 ON | ON GU SY neta tt ode oN tnceets loz. {ase lett ue [77° oseTitA -
SoX | 008I | sax | sax a CG ON | 06 | oid | oon |@ [cvctt: wep fon _ SEPIA | $6
ON SOR ose eee 9LP re Perot 5 tes ep | og |otlt + UBUIOM ~ SBrIEA
ee» Wis ON [ost Phas testi CARS, ap lt [tt uewmoM [*°*°** «aBeTTtA | $6
0&3 ONerieee ae asics oe aitee | CSAC OH ers oo Se veloneee 6S OIF Fr ep ee uewoyy |" >SeltA Z6
so . 009 | pelea ere es ONe [oto } ry pee (att S| me OR ON OST 008 09e ie > wemom |°°°°** aseqtA | 16
co RU Nat ers pe oe ON [rreteeete des Reictane in ON | 00T |} 096 — cop | Tp |tcrts weary [oot asertA | 06
A pe Sana ieee ON frtttttt: s[eceereeees] op | sax SPA OOM ase exe Joti: uewom [esr aseqita | 68
Taian sete eee eeeees ON Ron ee neh wetr Perec SNe ealr pets oor | 00 [Ar [ct weW t oBelIEA :
a : eas et bee Ud oa a Wecihacel aegis Rees at hy nse aretthengn [ase SSELA
ee dg ON sok ODES COGEss hence SIL | SSF ogg foecc[ttctss uewoay [oot oSetitA 98
tteteteeeeeres | 999 ONGHo eae ON TS |06= 5) ee anal 0s oor lose | gg |rcret wemory frvvees aBeTTtA | gg
on sesawereetess et. gam Sax Op | 8T Sox A 6
TABLE M—ASSESSED VALUATION AND RATE OF TAXATION IN THE
CITIES OF OHIO
This table shows the total assessed valuation of property, rate of taxation for all purposes,
rate of taxation for school purposes, rate levied for payment of teachers, per cent. of total tax
rate used for school purposes, per cent. of school taxes devoted to payment of teachers’ salaries.
OTE.—These statistics were furnished by the superintendent of schools in each instance.
: 6 : a res Srey
| 3 eee go | ee ee
Ss os 3 5 a BR é
ni as S i - KH | Bes
a = a u tar 8 a 8 o
Name of City. ae gh S 2 ce Sete Mens ee
q : ear) o°O Sa
ta) > o oO @ 9 ° ind
S mo i 5 wo ae vate eke
‘ nt ood a HO Oa £9 Suns,
3 Ho a sea Eat v9 | 8 dee
a, vo ei a5 og wu OKO
9 HO 5 6a | ga |] 2 | ESE
on < = G m4 Oy &
ALONE ‘isieivelseseisisleies saeintlcns Sipe aL aoNes $22,774,950 28.8 : 6 31.2 66.6
Alliance ; 8,974 4,300,000 30. 8.1 5.1 27. 62.9
Ashtabula ... 12,949 : 5,200,000 32 13. 8. 40.6 61.5
Bellaine crs cece GiO1 Duele paceman stata 7 Soe a Bcers nisi Se:
Bellefontaine .... O:649 Wr i Maas peers 5 iste nee Bios
Bowling Green .. of 5,067 2,025,530 44.4 12. W eee Sue ey 58.3
SES UL Cy DULG stone isto el evarore Since albielerersie na oie pte 6,560 3,000,000 30. 6. 4.5 | 20. 75.
Cambrid seers: scncties cine owsisitace poets 8,241 3,500,000 aay sum tied 5.5 22.2 69.
Canal Woveradescack ole cateekce cee twee 5,422 2,185,140 29.4 10. 5. 34. 50.
CANTON ele na acicen Danese ceviecle tare es 30,667 16,185,370 32. 10. 5s3 31.1 53.
WaT COLE Atos iia e ents vate eiete'olee le seals ond TD. SIG eh erwieiacemcate Rts ats Psi! ee Rye
RC INCOONATL Male tacts wonmurduen ae aatatielee/ce 325,902 234,000,000 26. ice 3.1 28.8 41.5 .
Crrclevilleistewuew aesncwignseincinsle tele sis 6,991 320,000 28.5 8.6 62. 30.3 69.3
Cleveland ce seasttl’s seams calsen cesses a 381,768 228,000,000 31.9 10.7 6.4 33.7 59.5
Columb ris teiies cisiys asic aries on'aie cca aiier 125,560 83,125,000 30.3 8.7 5.2 25.6 59.9
Conteatttan acess tilde ae cecrndicrccoet 7,188 2,700,000 31. 12. 6.7 | 38.7 55.8
WOSHOCTOR Man ce dest sslde eclosion seeels 6,473 3,000,000 33.5 Oat 6. 27.1 65.9
TD AVEOUEN sitlniemincieercas Corals Comoe ne sles 85,333 52,600,000 29.2 10. 5.5 34.2 55.
RSH ATIC EN Eh iicomisee la hick CaN ewe ecw cee vie ED CDi Lakesateuielatens wines pares aes Servis Bare
Delaware ection set ialeis ote siete Mucslopnoin eis 7,940 4,084,800 |. 81.8 8.1 5.2 25.4 64.2
BASE MLV CLD O OURS seca. eaniae oe slaacte 16,489 6,626,190 34. uo le 6. 32.3 66.5
SIG EIA ae sealant iectr ss Taticn nies eines ates 8,791 4,750,000. | 38.4 13.4 y een mes 2) 52.2
CIT La aieerate sie ateielaie sisters © Etec cians oo 17,613 6,000,000 40. 11. 6. 27.5 55.5
OSEOTI A Aton ecan anlcertaicc aii oskerate sree oe 7,730 2,034,842 38. Ls 6.5 29. 59.1
IDi( Sei} Roos ec.at moc en Ce SOOO O CEL AE pe SON (eta sear: 38. 11. 7.2 28.9 66. .
GAO ee htientio erties aves suinte deswns 7,282 3,082,000 32 9.6 5:5 | 80. 57.3
Gallupaligy (opwsehes daasien pede tadeehewue 5,432 1,967,890 39.1 10.2 he 26.1 68.6
GEECEIUIILED Men aehiceren a alele slots aa ciate 5,501 4,211,030 31. 9.9: 5.5 $1.9." }. 55.5 |
EVAITUI GOT se aiete seid gS tevelet a tse tea eee 28,914 11,560,000 31.5 9. 6. 28.5 66.6
PPOMEOT Gre weet annem naaiecet sakine ieee 11,868 4,906,000 32.2 te. syed ae bey 71.4
ISSHEOM Orit sp eh yea aaa c Okt os'nne ik Sele 5,623 2,125,000 42 10.5 6. 25. 57.1
UCAMCAStOR a ctesiivastar «tes ee sear ede sais 8,991 4,447,110 29.5 ie 5. , 87.2 45.4 ‘
Gar ncn ditesiic sa ysatecrgnleiad 21,723 | 10,476,931 | 38 12.5 | 5,5 | 32.9 | 44.
MOEA es co tails sass alow sees Woeeates ak 16,028 9,000,000 32 11.5 6. 35.9 | 52.1
IMans field? teitcchcossscclos slit celetyeiet 17,600 8,381,520 32.3 9.2 5.6°| 28.4 | 60.8
icra certain mestirs des Kase nicanestinn te 13,348 7,883,051 18.8 9.3 5. 49.4 53.7 1
MARI GIG itn tet aialatre tr Rte algaiia eae as 11,682 6,871,350 39. 8.5 state wets Mek .
Blartini ga etnrye cece cclee caw en ca sens 7,760 3,180,000 28.9 10. 4.8 34.6 48.
IMPASSE G Stars nen cette tiers selects ie cea ais he 11.944 5,500,000 31.4 LU. 5.5 35. | +e
Mild dletow nie fs cig lreweienis e's, core clditale ete 9,215 5,300,000 29.8 *| 8.6 4.8 28.8 8 ‘
Mite SN CxthOth gid ts lactteate wi a stiaays usin oics 6,633 3,200,000 31.8 14. 8. 44,. 57.1
Welsorniville tccnrta cs sesectacsccer nets 5,421 1,324,305 42.2 16. 9. 37.9 56.2 :
Nie warke Wins octets tie cndele eos bas 18,157 8,532,942 32. 10. 6. $1.2 60. :
News Shilad lp bial vs vajeisersssaencninet 6,218 2,500,000 RUE 10. Cte at 70. ;
DSL Si Ra erale ie dealek ey aes ono llcin neues 7,468 2,300,000 35.6 11.6 6.7 82. 58.7
I Orwalle ater caudate chines « cnle santas 7,074 3,048,370 ais 10. BS lieue ts 52.5
IN OF WOGA feeb SAehs vey osisids aa aateee 6,480 9,000,000 30.1 8.2 4.5 27.3 54.7
AIC CW alle wmmenmuameltegais\c\6 clecte'o pels ol5 5,024 2,600,000 | . 29. Ont 6.1 33.6 | 62.5
PACA Meanie kai cine na ewes nce erd «Haines 12,172 5,310,000 82. 10. CA is) (et ey 47. 7
PORES TTOMU Lt cieicaile ste s siinereisn ae site Ac 17,870 7,582,041 33. 9.65 4.7 29.2 49.2
ALM Moemcctsc Wattie cable ctx sis's ae helene ee 7,582 2,890,000 36. att 5.6 30.5 51.4
NBNGUSKY aie gice Coat aed es ccls a ehadne 19,664 7,854,490 82. 8. 6. 25. 75.
PLOT Vaid deteteetnia.: ia's hele) o/ejeis etary 5,688 2,800,000 38. 11. 8. 28.9 72.7
SOU ENela ae uscee oes waned nectar deae 88,2538 21,295,970 27.3 7.9 4.7 28.9 59.6 ;
STEUDEHUULE Coten ror cert sc ness elaraie « 14,349 7,936,150 82.4 10. 4.7 30.8 47.
SEM LAL VCO cts tlcosin ee \stcierers ed ene 5,359 1,500,000 43.7 12. 6.5 27.4 54.1
PRUta ta erates twat ict er tanes veo Soie te altcics 10,989 4,000,000 38. 7.9 4.5 20.2 56.9
ROLEdO Vasa dais sta ce eis ialein's slcinies asaee 131,822 78,659,850 32. 9.7 5.5 | 80.3 56.7 F
COU Meee via wl le iels Gerson Nib icivis sin Shite’ 5,881 3,277,637 32.9 10. 4.5 30.4 45. :
Air Danan caeardih et once nage cin ieee 6,800 3,504,542 31. 8. 5. 25.8 62.5 ‘
WAIT AW OL bites vali canna toni aes “nate y 6,422 2,224,000 38.4 12. 8. 31.2 66.6 a
VADER TEN nts, sta mttae arab oe cassiderae 8,529 4,586,244 29.6 9.6 2 82.6 72.3 2
WAS Hin boniCn Wile? snc asi siecies siottiestes 5,751 2,457,736 31.8 9. (fs 28.3 Ted om
Wellston 8,045 2,250,000 | 88.4 | 12. 4, $1.7 | 33.8 :
Wellsville 6,146 3,000,000 82. 8.5 oes 26.6 AEP s
Wooster ... GOB ral ait daca od War ios afer a She ts be
CHI oe aebe.ce 8,696 4,230,477 33.8 10. 6. 29. 60. a
Voungstawn a \, ti teacen pore ccsacmeees 44,885 26,694,570 30.6 9.2 3.6 30. 29.1
ZEN ESVILLG scutes Woks aeruieiena ton oteaetets 23,528 10,400,091 | 82.8 |° 9.7 4.6 29. 47.5
—
TABLE N—ASSESSED VALUATION AND RATE OF TAXATION IN THE
VILLAGES OF OHIO
This table shows the total assessed valuation of property, rate of taxation for all purposes,
rate of taxation for school purposes, rate levied for payment of teachers, per cent. of total tax
rate used for school purposes, rate of school taxes devoted to payment of teachers’ salaries.
NOTE.—These statistics were furnished by the superintendent. of schools in each instance.
| = | —_ =>
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| Brien: | Bil) wenlege
| sie SS Aes a S|
| 3S % 8 OE eo
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oh ms ao ce s Le Go
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Arcanum ..... arketontccane tak 733,800 | 26. 1G ae a PAG) 71.4
Barberton .| Summit 2,800,000 | 31.4 | 11.14 iis 38.6 65.9
Batavia sass ess .| Clermont .. 130,850 | 35.4 Se vin 22.6 87.5
SLEW TLE! Ss cide stars ators 6 $ VaR at Otie beret ears 1,150,000 | 29.6 12.2 6. 37.8 49.2
BS DOE aie cica’s etelehereisiolsi nied ..| Washington 414,763 | 13. 11.5 9.3 88.5 80.9
Blanchester .| Clinton 412,000 | 44.2 12. 10. 27.1 83.3
Bit iitonecencieaem cae tle e+ erases ...| Allen 500,000 | 40. 12. 6. 30. 50.
AS PALEOL MMO relic ace ans weds aioe ts Darke 365,000 | 36 16 9. 44.4 56.3
Bridgeport Belmont ... eefon ek 6005000 2b ce ods 10. i «the mite
SEV Asie erie ainteierevale sie vicin's Bele ore « W iiltemis \s Ssig snes 1,060,000 | 49.6 | 12.8 6. 25.8 46.8
Ea V eee cla trails o atais fo alo culerc’sleeres feblartison. ses. ess sk 1,500,000 | 30.6 res 5. 22.8 71.4
WGaErONLOT cates nd tie wimacsicatay PRCEALLO LURE tn cisicite Koken tesa 32. 8.1 Bact ieard 74.
GTALAGI ois eae Ak Ua rides owe ji Geaitanicescs a ciaes 430,455 | 32.9 | 10. 6. 30.4 60.
NOELLE. CPN Stee ic iccenais oilic oa Gnideeen [ANGUSKY» ccs cece 1,000,000 | 39.4 9. 5. 22.8 5b.5
NRE OUNISIANOO UIE siete weiens < salaclas «ss | Cuyahoga ....... 2,677,630 | 40.8 | 18.5 6.3 33.1 46.6
ORTH oem teat asics < Senis « or dela wars ABIECS bent en osan tener: 800,000 | 27. 10. 8. 374 80.
COVI ICI Oe les soasiedeeseie ste Weis epriat) Osece areeioess oie 768,000 | 31.9 | 11. Th 34.5 63.6
ERE SHINee ce waters ey eure arenes WErawtonds isenikats 1,300,000 | 82. 10.5 Gi 32.8 | 66.6
IDES Cea ahaa ye ae | deO eames wate estes c 488,150 | 32.8 | 12. Lb 36.6 58.3
MD EMROS aecne ones .a'p 2's ve aie viel wie loc | Van Wert .-| 1,465,000 | 39. 10 6. 25.6 60.
MSU C arate h tak ain-cs claieccteraee dace steia’s pba tot ces cites se 500,000 |. 31. 16. 8. 51.6 50.
CUUEOTISOLN us ieleres viesics tis'evie cl seis lebuscarawasis yas sc 900,000 | 40. 16. ea. 40. 81.2
WOTESMeNie eyictete echoes << Berets eee Muskingum ..... 541,000 | 27.4 | 10. tipsy (67 80.
PIALORI MEM meek a eles cate lcelv ainceete WP REDIES cites cote ine 2,136,111] 24.8 5.5 4, 22.2 PZT
LOIS eh Sea BAA AO nS TO PREEE Cuyahoga ....... 1,600,000 | .... 4.5 3.5 mate leak
Out eINECOVELN 5 cle e010 sieivis oiers sib.ed Mercer ossisms Scieis 336,363 | 40. ali les 8. 27.6 W208
Mer COWIt Sieh carte scic cies atuleicthoese Montgomery .... 913,000 | 34.2 8.1 5.6 23.7 69.1
IORI Vd eye coals a Sie ovelncealens eset Ashtabula hss tees 993,540 | 36.9 | 138. 8. 35.2 61.5
MEEOTO CLOW IN: Hoasiinos weciteceac tes [Brow ines ca ctenedre 700,000 | 30. its baieN 36.6 ide
MCIOUSECE MPs cur. decccascsietes AENENS | ae doles oe 414,000 | .... 12. 9. Pee 75.
Aaa SCA Seca ie asae nae dete Packsottynerdsen ss 1,702,061 | 41.4 | 12. 8. 29. | 66.6
ICE OO CT arse tiisie\s o's ole) ctinte alate voce eC UvanoRan oc esea 4,400,000 | 85.9 | 14.7 9.5 40.6 64.1
MRE ILO tee ies ts aoc braze Wiavelire bie die p\Watteiibacrenssass MEOOAOOISS Aaa 1 ison . Nee
TENET Mere ON ia cic ots aic's: aw sie seis Colambiahacesnt Meese: 30. 12. 8.5 40. 70.8
MOOG Kat eee sn. Caraais octen oe cheeses Paslenoanlaxes cliygsare per | 1,550,000 | 27. 10. Nis 37. 70.
NEO Mes host cok A aivsias «iniovecsteoeds | Hocking .....%...] 1,250,000 | 44. 12. 8. 27.2 66.6
INCE tee cilars einis ota nibs wai wie ae iz Witibonoae seers cee 390,000 | 22.5 8. oe 85.5 87.5
PVN AYSOSNUAUIE | \aicins cle eie(e've ereieitiele sie IEraraditon: .oseee es 1,340,040 | 36.6 | 12.5 8.5 34.1 68.
NEATPAR Ta als isc tsitis ie seis eaeld soso ties ks MOnWAT c.rsle ees 526,844 | 31.4 | 10.7 6.9 34.3 64.
VERE WALL Gate alawle Se'afe's 3c nie kedeve cya’ Unni ercnses 1,515,810 | 33.4 8.5 5.5 25.4 | 64.7
MECH AMICS UIT Os vein osyais clei slein's Champaign ...... 850,000 | 26. Ts ADS il eins cee [Eiie
DUELIST Mora, hciolste sie sie.s ge Sukcae Montgomery ....| 1,859,620 | 31. 10. 4, 32.2 40.
WAILERS OULD civics o's tie ¥ 2°0t,0'ewleie'e Uo EVGLIMIES Tier ctecte vel 800,000 | 27.8 8. 6. 28.7 75.
MUMOTIE TENCE | aisle /cieis« sipiaeicie ovale) Walliams tecsiess 500,000 | 47.5 | 17.5 8. 36.8 45.7
IN JES COL SEs | ie Mag tN rae ea Morrow. .eeeersce 2,250,000 | 26.6 7.5 4, 28.2 53.3
New Lexington (Highland)...| Highland ........ 350,000 | 22. 10. (GAs 45.5 1b.
Wew Lexington... .i..cccseceess RErryiiasee aeetein 771,787 | 30.6 8.5 6.5 27.7 76.4
Werth “Baltimore: <. ¢icscccs «0's» WiOOd Sivchesic sires 850,000 | 49.7 | 12. 8. 24.1 66.6
(ORL SiG tis ASO OBE SISO ORCS Way Cony iccis waratera ats 841,758 | 29.6 93 5. 80.4 | 55.5
IE MIEV SINE teraeils cic ceie uate ors aisles WiOOd) sci setae sien 606,820 | 48.2°} 12. 6.8 24.9 56.6
Goaxee Cat aeridi s estaae elas siherss Guerisey, siccevaes 820,000 | 26.6 9. Side 33.8 mnie
HGH SWVOGUG Mrtnidpiea/apiatein't siecle sree WintGn: uodste aciae = 700,000 | 31.4 | 10. 7.5 31.8 75.
RU EITLU eer toe antel store visis verersTs)aigiays eGlintonn veces 555,000 | 87.2 | 12. 10. 32.2 83.3
Stee HIMITS VLE sod oie sores aeleiareretemle Belmont wees. acs 812,221 | 22.6 6.4 4, -| 28.3 62.5
SO UIRTB EL ets elas ole cicivietavalscleia aiie's PELRDY tree sa@ics hie 230,594 | 32. 9. Tr 28.1 est
RPP EMCCEMILCN coaiigleie/acalviar 40 aise en PAM oni mem els atures 452,187 | 42.6 | 12. 9. 28.2 75.
TADDECAMOE 1CItY o.r.ce-0 v0 s sien Misatriigac. oy.cclercs « 933,000 | 30.1 | 12.5 ae 40. | 56.
PING HECRENE ORE vas (e's Si ot pyuiarels$inr2 41% faa e/¥lRiR MELSON) A sie eens 558,460-|.... | 12. 7.5 oe 62.5
WD St. DATGUSICY : ciciac's ao'boeenieres | VANCOL sme cces 1,685,170 | 39.6 8. 4, 20.1 50.
SU OTt Stil chet edi te fictarslee eee Medina «i080 ecdn. 1,065,060 | 35. 9.5 6.5 23.5 72.2
IMPURE Va Maracy s Sisto onate esc cvslainie/ere\s Pike we euuiva cats 1,252,402 | 81.5 7.5 6.5 23.6 86.6
MVS WILLete iy ns ve ste eae « Wrarrentndcatccess 572,761 | 28.1 Raate 82. aide
NYieatorvillen cia vetswatiexteesicces ISCATUSITT ea aarsipane 500,000 | 87.5 | 10.7 ie 28.6 | 65.1
IWiGBE LIDEEEYs .a%%s pincis wih orasaeines WO wan. cane ces 414,850 14 6. orate Ale aan
WV IL ONaay IBS VG ac, sins an cio im corneas TALE. aah eeeinle cet 851,310 | 28.2} 10 6.9 35.4 69.
WEUOW Sprites d.vscc dete eccsios ce (STEEN Gus seniedans 450,000 | 31.6 9.5 6.5 30. 68.4
)
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HISTORY OF SCHOOL TAX LEGISLATION IN OHIO. 97
History of School Tax Legislation in Ohio.
BY EDMUND A. JONES.
When the members of the Ohio Company came from New England and
settled in the territory northwest of the Ohio they realized the value and import-
ance of education and they determined that “Schools and the means of education
should be forever encouraged.” In 1775 the Continental Congress, before the
famous ordinance of 1787 was enacted, passed an act for the survey and disposition
of the lands they were to occupy.
’ This law reserved from sale “lot number 16 of every township for the main-
tenance of public schools within the said township.” Each township was six miles
square and contained thirty-six square miles or sections. As they were first num-
bered lot number 16 is one of the four sections at the center of the township. Later
other lands were set apart for public school purposes and in addition three town-
ships were secured for the establishment of schools of a higher rank.
It seems evident that the framers of the Constitution believed that these
appropriations of land, including twelve hundred square miles or more, together
with the three college townships, would make ample provision, as far as the State
was concerned, for the proper support of the schools, academies, colleges and uni-
versities referred to in Sec. 25, Article VIII of the Constitution.
For nearly a quarter of a century there was no legislation with reference to
general taxation for school purposes.
In the early days “rate schools” prevailed and the expense was assessed upon
those who enjoyed the benefits of the school. This, of necessity, excluded the
poorer classes and tended to create class distinctions that were not in harmony
with the spirit of our institutions..
Gradually the opinion was formed and it finally prevailed that the free school
principle should ‘be engrafted upon our educational system and that the public
schools should be supported by a combination of State and school district tax
“equitably levied on real and personal property according to a fixed and uniform
standard of valuation,” and that the money received from the State tax should be
distributed according to the enumeration of youth of school age.
As some one has well said, this system is based upon the principle that there
is no security for a republic but in the intelligence, wisdom and virtue of the
people; that the “power of self-defense and self-protection, the power to cultivate
and strengthen the powers of its own being, to improve its own nature, belongs
as much to every government as to-every man, and the State is even more deeply
and permanently interested in its children than their parents.”
From the time of the organization of the Northwest Territory until Ohio
became a State there was no legislation upon the subject of schools or school .
lands except a law passed in 1799 to punish the offerise of destroying trees on
school lands and an act passed in 1802 to incorporate the American Western
University at Athens. No organization was effected under this act, however, and
it was superseded in 1804 by an act of the State Legislature.
The first mention of a school tax in the legislation of Ohio was in the law of
1821, which was-the first general school law enacted in the State. ;
The records show that the administration of Gov. Ethan A. Brown, 1818-22,
was a period of financial distress among the people of Ohio. Nevertheless, under
ee Seles conditions the foundation of the present school system of Ohio
was laid.
On the 22d of January, 1821, an “act to provide for the regulation and sup-
port of common schools” was passed by the General Assembly.
This law of 1821 provided for the organization of each township into school
districts, provided, however, that the districts within the township should be laid
off with due regard to the rights of existing private school companies and library
companies. It also provided for the election of a school committee in each school
district consisting of three persons, who were authorized to cause the erection of
a school house in some convenient place and to receive either by donation or pur-
chase. any quantity of land not exceeding two acres that they might deem expedient,
the title of the same to be vested in the school committee and their successors in
office, two-thirds of the house-holders having previously agreed upon the erection
of such school house.
98 HISTORY OF SCHOOL TAX LEGISLATION IN OHIO.
“T quote Sec. 9 entire as it has a direct bearing upon my subject:>
Sec. 9. That the property of all persons residing in said district and which
property may be situated therein and liable to taxation for State or county pur-
poses, shall be liable to be taxed for the purpose of erecting a school house as
aforesaid, and also for the purpose of making up the deficiency that may accrue
by the schooling of children whose parents or guardians are unable to pay for
the same; and said committee is hereby authorized to assess taxes for these
purposes, on property as aforesaid, not exceeding, in any one year, one-half of
the amount of taxes which might, by law, have been levied on the same objects for
State or county purposes; and said collector shall have power to collect the same
in such manner as county taxes are collected.” The omission of property of non-
residents was not made in subsequent laws, but in 1831 it was enacted that a dis-
trict school house tax should not be levied upon the property of a non-resident
twice within three years “by an alteration of districts” nor should such tax be
wit on non-residents’ property lying more than three miles from the school
ouse.
The law further provided that in townships entitled to money from rent of
section 16, on the school tands, the trustees of said township should proportion
said income in accordance with the laws then in force.
An act passed February 5, 1825, required the commissioners of the several
counties to levy one-half mill for school purposes and apportion the same among
the different townships. It provided that the trustees of the townships should sub-
divide the township into districts in order to participate in the division of these
funds, and the trustee of any township entitled to rent or moneys from section 16
or any such section or lands in lieu thereof should divide such revenue in pro-
portion to the number of families in each district.
On January 30, 1827, a law was enacted establishing a fund for the “support
of common schools to belong in common to the people of the State.” The pro-
ceeds of section 16 were funded and the State pledged to pay to the townships
6 per cent. on the amount of the fund.
The act also provided for a State fund for the support of common schools to
consist of the proceeds of the sale of the salt lands, donations, legacies, etc.,
interest thereon to be funded annually until 1832 and then distributed annually
to the counties in proportion to the number of free male inhabitants above the
age of 21 years.
The legislative session of 1827-28 extended the policy adopted in regard to
section 16 to Virginia Military and U. S. Military school lands.
In 1829 county commissioners were authorized to levy three-fourths of a mill
for school purposes.
From this time until 1858 county levies continued as follows: -
An act passed during the session of 1831 allowed the commissioners to add
one-fourth mill to the county levy. ‘
1834, commissioners must levy one mill and might add one-half mill.
1836, must levy 1% mills and might add one-half mill.
1838, must levy 2 mills.
1839, commissioners were allowed to reduce the levy to 1 mill.
1847, could reduce to 2-5 mill.
1848, authorized, but not required, to levy 1 mill.
1851, required to levy not less than 1 mill.
By the act of 1853 the county tax was abolished and a 2 mill State levy was
substituted. ¢
On March 2, 1831, the proceeds of the sale of salt lands, donations, legacies,
etc., were refunded until 1835, the proceeds to be then distributed as provided in
the act of January 27, 1832.
The act of March 7, 1838, established a State common school fund, which
was made up as follows:
1. Interest on the surplus revenue at five per cent.
2. Interest on the proceeds of the sale of salt lands.
3. Revenue from banks, insurance companies, bridge companies and others.
4. Funds from these sources to be provided to the amount of $200,000 and
distributed to the counties according to the number of unmarried youth between
four and twenty years of age.
This State appropriation for common schools was reduced to $150,000 on
March 7, 1842, and raised to $300,000 March 24, 1851. There was then added to
the State fund, “All monies paid into the State treasury for license to peddlers, for
auction duties and for taxes upon lawyers and physicians.”
HISTORY OF SCHOOL TAX LEGISLATION IN OHIO. 99
In the school law of 1853 when a State tax was authorized the sources of
“revenue making up the common school fund were turned into the general treasury,
and the money arising from the 2 mill levy was distributed according to the
enumeration of unmarried youth between five and twenty-one years of age.
The surplus revenue above referred to consisted of a fund which was a part
of the revenues lying in the U. S. treasury loaned to the States then composing the
Union. Ohio’s share amounted to $2,007,260.34. This sum was apportioned among
the different counties and placed in the hands of fund commissioners, who loaned
it at their discretion, the income going into the common school fund.
By an act of February 8, 1847, the income from this fund could be used for
the support of county institutes. :
Before 1853 the common school fund was made up from a great variety of
sources. Into it were turned moneys from the sale of swamp lands, fines for cock
fighting, profane swearing, bull fighting, gambling and a great many other sources.
In this way the penalty for the violation of law was made to contribute to the
most important agency in training for good citizenship.
The Constitution of 1851, in Article VI, Sections 1 and 2, outlines a policy of
taxation for educational purposes since followed by the Legislature. It is as
follows: .
Section 1. The principal of all funds arising from the sale or other disposi-
tion of lands or other property granted or intrusted to this State for educational
and religious purposes, shall forever be preserved inviolate and undiminished; and
the income arising therefrom shall be faithfully applied to the specific objects of
the original ‘grants or appropriations.
Section 2. The General Assembly shall make provisions by taxation, or other-
wise, as with the income arising from the school fund, will secure a thorough and
efficient system of common schools throughout the State, but no religious or other
sect or sects shall ever have any exclusive right to, or control of, any part of the
school funds of this State.
The act of March 14, 1853, in lieu of the common school fund of $300,000 and
the county tax of not less than 1 mill provided an annual levy on the grand dupli-
cate of the State of 2 mills, the amount arising thcrefrom to be distributed to the
counties in proportion to the enumeration of school youth. The law also pro-
vided that townships should maintain school for at least seven months and might
be compelled to levy for this purpose a tax of 2 mills. Boards of education in sub-
districts were allowed a special tax to build school houses at their discretion. In
the same law a tax of one-tenth of a mill was authorized for the purpose of fur-
nishing common school libraries.
In 1854, by act of the Legislature, the State levy for common schools was
reduced from 2 mills to 1% mills. Owing to the increase in the grand duplicate,
however, the fund was not decreased. The amount received in each of the two
years was as follows:
1ssseeuinder tneverimail le rates cat verse wareh wes o cle tere ee $1,118,089
1854, under the 1% MTree ees eS aloes 1,208,283
By act of the Legislature in 1856 the one-tenth mill for library purposes was
suspended.
- In 1857 township boards were limited to 2 mills for school houses, sites, fuel,
Tepair, or any other purposes except the payment of teachers.
This was changed to 3 mills in 1864 and raised to 5 mills in 1867.
The law of 1879 provided that the Legislature should fix the State common
school levy every two years. In case the Legislature failed to do this the levy
should be 1 mill.
: a the same time the maximum levy for township districts was raised to
mills.
_ In what is known as the school code of 1904 the maximum levy for any dis-
trict was increased to 12 mills, and provision was made for the division of the
levy into four funds, as follows: :
1. Tuition fund.
2. Building fund.
3. Contingent fund.
4. Bonds, interest and sinking fund.
_The law also specifies that the levy must have the approval of the board of
review in all city districts before it becomes valid. An additional levy may be
made by submitting the same to a vote of electors.
The law of 1906 abolishes the board of review in city districts and leaves the
‘matter of school levy entirely in the hands of the board of education.
100 HISTORY OF SCHOOL TAX LEGISLATION IN OHIO.
Bonds may be issued upon a favorable vote of the electors and within certain
limits without such vote, but a board of education may not borrow money for any
other purpose except to refund or extend existing indebtedness.
The maximum levy remains at 12 mills, but upon a favorable vote of the
electors a board of education may be authorized to levy an additional 5 mills for
a period of not more than five consecutive years.
From a review of this subject it is gratifying to note the steady and substantial
progress that has been made. The educational doctrine that ‘the property of the
State ought to educate the youth of the State” has been universally accepted.
The free school principle, as far as tuition is concerned, has received general
recognition, and there is a growing sentiment throughout the State in favor or
making our schools absolutely free, by providing free text books in all grades. .
below the high school. This seems to be the logical result of a compulsory at-
tendance law.
The high school, which is the most expensive feature, has come to be regarded
as an essential and vital part of our common school system, intended not only for
those pupils who are preparing to enter the learned professions, but of equal value
to those who are to become teachers, to enter upon mercantile and mechanical pur-
suits or to work upon the farm.
The length of the school year has been gradually extended. At first the period
was irregular; then the law required a minimum year of six months; later legisla-
tion extended this to seven months, and the present code provides for a minimum
school year of thirty-two weeks.
There has been but little change in the tax levy made by the State, but there
has been a marked increase in the rate of local taxation. This rate was very small
for many years. It was finally raised to 7 mills. As a result of the recent legisla-
tion the maximum levy has been raised to 12 mills. Under the present code, with
a favorable vote of the electors of any district, a levy of 17 mills may be made for
any or all school purposes.
The amount of money expended in the support of our public schools is six
times what it was in 1860 and nearly double the amount expended in 1884.
At my request the statistical clerk of the department has prepared a table
showing the rate of State levy from the beginning; the amount received from the
same each year; the yearly income from the irreducible debt; amount raised by
local taxation ; sale of bonds, fines, licenses, etc. It is an interesting table and
shows at a glance the progress that has been made.
There has been but little variation in the State levy. It was 2 mills in 1852
and reduced to 1% mills the next year. In 1860 and 1861 it was 1 4-10 mills. From
1862 to 1871 it was 1 3-10 mills. From 1872 to the present time it has been 1 mill
with the exception ot 1902 and 1903, when it was reduced to .95 of a mill.
In 1838 the State appropriated $200,000 for school purposes. ‘ Appropriations
varying in amount were made until 1853, when the 2 mill levy yielded $1,186,793.
The amount received from the State levy in 1860 was $1,244,155; in 1880, $1,558,207 ;
in 1906, $1, 884,227.
~ The income from the irreducible debt was $88,480 in 1846. In 1860 it had in-
creased to $170,640. In 1880 it was $245,744, and in 1906 $244,439.
The amount received from the local taxation in 1851 was $424,831. This had
increased in 1865 to $1,634,607; in 1885 to $7,213,254, and in 1906 it amounted to
$16,234,008.
The entire amount expended upon our public schools in 1860 was $2,924,109 ;
1870 it had increased to $7,427,031; in 1880 it was $7,526,222; in 1890 the peek
was $11,649,990, and in 1906 the total reached $20,971,041.
According to the report for the year ending August 31, 1905, we are now
expending annually about nineteen millions of dollars upon our public schools.
This seems like a large sum, but as we look over the field I believe as educators
we are ready.to endorse the statement of President Eliot of harvard that “more
money is needed for the public schools” if we would meet the demands of edu-
cational progress.
To secure larger revenues for school purposes without a rate of taxation that
will be burdensome upon anv citizen is the great problem we have before us.
In its solution I trust the school revenue commission will have the assistance
and hearty support of this representative body of teachers.
SF pata
Date
10
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