The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1851-01-14

property, according TO fixed and uniform standard
Of valuation, by county and town lax levied and
assessed in the same manner, or by such combi-
nation Of these three modes as might be deemed
most expeditnt and Judicous.
The common schools OF the State should be de-
clared free to every resident of the respective dis
trcs, OF the proper age TO participate In their bene
bits and their support should be made charge
upon the whole property either of the State at
large, or of the respective counties and towns in
which they are situated.
The bill v hich passed the Assembly at Its last
session, provided foi the levyng Of an annual tax
Of $500 600 on the real and PERSONAL property of the
State, according 10 the assessed valuation OF such
property, end for the distribution of the aggregate
emoum 80 to be raised, among the several counties
and towns Of the state according TO the number OF
children, Of proper school age, residing in each
! This sum, together with the amount annually APP
poriont d from The revenue Of the common school
tund would, II was supposed, be sufficient Tor the
support Of the several schools of the State during
an average period OF eight months in each year.
The whole amount expended for teachers wages,
during the year 1919, was 81 322, 696 n. to which
is 10 be added an aggregate amount OF $4,000 for
library purposes, ing in the whole i32 $50 "a
The Superintendent, however, enertalns no doubt
that the amount proposed to be raised by the bill
referred 10, n conjunction with the State appro-
priaiion, the revenue from which is rapidly and
steadily increasing, will be amply adequate to the
payment of teachers wages for the average length
of time during which the schools have heretofore
been taught, and to the annual and adequate re-
punishment Of the Libraries and necessary apparatus
in the schools.
Under the present effectively administered sys-
tenn of assessment, however, such tax will ope-
rate very unequalsy in different sections of the
State. The standard OF valuation, both OF real and
personal property, varies, as is well known, in
nearly every county of the State; while in some it is
estimated at fair and full market value; in others
il is assessed at three fOurths, two-.hirds, and
sometimes as low as e-half its actual value If,
therefore, the existing standard of valuation is to
be made the basis of the app0rtionmen Of the pro-
posed tax II is manifest that very unjust and OPP
pressive burden will be cast upon those counties
the provisions of law, tor the benefit Of those Sec
lions in which its requirements are evaded by an
arbitrary standard OF valuation.
The distribution of money when raised, serves
likewise to render this disproportion still more mani
fest that being based upon the population accord
ing to the last preceding census Of the respective
counties. To exhibit the practical operation OF this
system, table has been constructed under the di-
rection Of the department, and is appended TO the
seen that the city of New York, with population
of 81 ,223 according to the last census, and val
uation Of real and personal property amounting in
the aggregate to $254, 1872 527, contributes $780,
295 80 annually as her proportion of the State tax
while she will be entitled TO receive only $ll4,-
OPS SO as her share of its proceeds the county Of
Duchess, with population OF %, ia, and valua-
ton of SIS, 800 632, contributes $23 rs ~, and re-
ceves only Sl6,98l SO thecounty of Kings, with a
population of rs 69l, and valuation of about &c.,
600 OO0 contributes $47, $40 81, and receives only
$24, ITO 81, diminution Of nearly one-half; the
county Of Westcheeter, with population Of AZ 57S
and valuation of OlS 1854 contributes $24 O43 81
ard receives only $l4 Glib IL; and the counties Of
Livingston, Ontario and Queens, each receive a
considerably less amount than they contribute.
On the other hand every other county in the State
receives an equal or greater amount than It is
called upon to contribute. The county of Allega-
nv with population of &C, 600, and q valuation of
90, ,4SG, raises 1863 93, and receives nearly
three times that amount, or $l2 BIZ 70 the coun-
same. and a vsluaiiOni Of $40 7ss, 1871, raises
SIS, l59 ~, and receives $l2,255 10 the coun-
ty Of Delaware, with population Of 81
GOO, and valuation Of $3,7a, $40, raises
Of Greene, with population Of $4,000, and valua-
ton of $2,746,9 1888, raises $4,000, and receives
S9,Sl5 50; the county OF Jefferson with popula-
ton of 65 1000 and valuation Of ,SSl, raises
$s,6tS 81, and receives 1885 II; the county of
ST. Lawrence with a population OF 1884, and a
valuation of 50 5S7 ,629 raises 30S 50, and re-
ceives $l9, l52 20, between four and five times
more than she contributes; the county Of Schoha-
RE with population of 81, 4S5, and a valuation of
of nearly five times the amount contrlbu-
ted; and The counnes Of Steuben. Tompkins and
Ulster, receive from twice TO three tmes the
amount contributed by each. These discrepancies,
1t is obvious, IN great measure, grow out VI the
existing Inequalities IN the respective standards of
valuation adopted in the several counties, and
the annual support of the schools over and above
the revenue OF the school fund, upon the taxable
property OF the State, and 10 retain the existing
mode Of distribution, tie necessity of devisng
should be nearly practicable uniform through
out the State will be apparent. IL this can be az
conplished, or If the distribution of the funds rais-
edwere directed TO be made upon the same basis
with the appertionment Of the tax, there can be
doubt, in the judgment of the Superintendent that
a State tax for the support of our common schools
VIII prove the simplest, most efficient and bench
cial mode Of providing TOR the object in view the
establishment and maintenance OF system Of free
school education, in accordance with expressed
wishes of the inhabitants OF the State.
IL, however, this were found impracticable, the
same result may be obtained by requiring the Board
Of Supervisors Of each county Of the State to raise
twice the amount apportioned TO the county, as a
county tax, and levy an equal amount as town
tax, in the mode prescribed by the existing law,
which requires only an equal amount 10 be levied
us a county and town tax respectively This pro-
vision would simply increase the amount OF school
money, now by law required TO be raised, one
third, while IL would entirely dispense with district
taxation, Tor the current support OF the schools
Inequalities in the standard Of valuation adopted by
the respective counties would, in this case, prove
unjust and burdensoUe TO none, as the existing law
has made complete provision for the adjustment Of
such inequalitesin the case Of 0nt districts formed
from parts Of two or more counties or towns. The
whole amount OF taxable property OF each county
would contribute, in equal and fair proportions, TO
the support OF the schools located within it, terri
tory and the angry dissensions growing out OF the
necessity of district taxation, the fruitful source Of
nearly all the opposition which has been made TO
the existing law, would be averted.
Ia spportionirg the public money, and the money
raised by county or State tax among the several
school districts, the Superintendent is Of opinion
that some more efectual provision than now exists,
should be made for the smaller and weaker dis.
tricts, upon whom the burden Of supporting
school Tor any considerable length Of time during
the year, is peculiarly oppressive. II specified
amount-say, for instance, fifty dollsrs--were re-
quired TO be apportioned TO every duly organized
district whose report for the preceding year shall
be found in accordance with law, leaving the ba-
lance TO be apportioned according to the number OF
children between the ages Of four and tweniy-one
years residing in the district, the necessary en-
couragement would be afforded 10 every district,
however limited it's means, or however spare its
population, while ample resources would be left for
The larger and more populous districts The seve-
raj districts being thus furnished with adequate
funds for the maintenance OF efficient schools
during an average period Of eight months in each
year, the trustees should be peremptorily required
an. s..,.r roI 81 th&,r