Democratic messenger., 1893-01-21
THE DISTRIBUTION OF THE
STATE SCHOOL TAN.

ing communication from the pen of
Eben +. Perkins. Esq, in the ''Ches-
tertown Transcript:
BY Chapter 39S of the Acts Of 1892,
the Maryland School Tax Commiss-
ion" was appointed to Investigate
the matter of the distribution of the
State School Tax under existing laws,
and ascertain its practical operation
and effect in the various counties and
the city of Baltimor.', and how far
the same works inequalities, hardship
and injustice. and the cause or causes
thereof and the proper remedy"
The preamble to the Act informs us.
that it is complained that there are
"gross inequalities in the distribution
of the State School Tax, in conse-
quence of which counties in the State
with low r:te of county school tax,
are able to have ten months school
and pay high rate of compensation
To teachers. and other counties with 4
high rate of county school tax, are
able TO have only from five to seven
months and half, and piv teachers a
low rate of compensation"
The present apportionment and dis
bursement Of the State School Tax, Is
made under Chapter :3II77 of the Acts
Of 1872, Chapter 533 of 1888, and
C.iapter 500 of 1890. The Act Of
1883 only increases the schoo tax to
I0I cents, and the Act of 80 in
creases the amount to be paid to col
ored schools, the increased tax fully
covering the increased amount to
cOlOred schools.
The principle Of appOrtionment es-
tablished in 1872. has been re affirmed
At every session of the Legislature for
twenty years, and its liability to the
charge of gross inequality, it would
seem should be barred by limitation.
The Legislature, notwithstanding. has
thought proper to reopen the question.
and there seems no more appropriate
occasion to discuss the subject than in
meeting of the School Commission
ers Of the State
The Act of 1872 declares, that the
State School Tax is primarily intended
to pay the salaries of the teachers of
the several counties. and to provide
school books. II then authorizes and
directs n county tax not exceeding
ten cents in the 800, unless with the
approval of the County Commissioners
Upon receipt of notice of the amount
Of the school tax levied in the coun-
ties and the city Of Baltimore, the
Comptroller Immediately appor;ions
the whole levy to the counties and in
proportion to their respective popula-
tion between the ages of five and
twenty, and in proportion to this basis
the amount received is distributed
first deducting the amount to be paid
for colored schools, to the State Nor
NAL and the State Board of Education.
The Constitution provides for a uni
form system Of Public Schools. and tn
enable the State to establish her
schools, taxa State tax, not tax
for the counties, but State tax for
the schools Of the State, is levied, to
be disburseds the exigencies of any
particular locality or condition may
require. This theory Of disburse-
ment is the outcome Of enlightened
progress, and if there is to be any
departure from it. We may as well at
once return to the old system of re-
guiring every school district to take
care of itself as best it may. | am
not prepared to believe that any
school man is ready to make this
rctrograde movement. The weak
places of our good old Commonwealth
must be assisted, and the strong
must give Of their abundance The
school tax of Baltimore City for 1891
as reported by the Comptroller. is
S290. .22S, and of this was returned tO
her Sl76,53l, Sll3,697 less than she
is responsible for: $685. less than
she actually paid into the treasury.
And SO far as am advised, there has
been no whisper Of complaint. Ale
ghany county for 1901 was responsi
BILE for Sl6,SS7, and was paid S2l HIS,
Si,39l more than she was responsible
for and S6,G32 more than was actually
paid into the treasury, and vet Ale
ghany appears to be the chief mourner
on this occasion.
| shall make use of Allegheny for
illustration because she has, next tn
Garrett, the smallest cOlOrcd school
population, because Of the position
she holds among her sister counties
for intelligent and careful manage.
ment Of her school funds, and because
as understand she is chiefly RESPONSE
BILE for this movement for different
apportionment of the State tax.
Counties receiving more than their
school levy, exclusive of the coIored
school fund, are: Allegheny. Anne
Arundel, Baltimore county, Calvert,
Caroline, Charles, Dorchester, Fredcr-
ick. Garrett. Hartford, Howard, Kent,
Montgomery. Prince George, Queen
Anne's. Somerset, st. Mary's. Wash
ineton, WicomicO and Worcester, 20
Baltimore city, Carroll and Cecil only
received less. | take the tables of the
last report Of the Comptroller and the
school report.
Taking the total population from
five to twenty. and the school popula-
tiOn as the basis oi distribution, there
would be no appreciable difference in
the amounts distributed to Allegheny
and kert, | have not made the calcu
latiOn for any other county.
! have thus far ignored the exist
ence of the colored schools. II we had
no colored schools, and the whole
tax was distributed on the presen,
basis. we should probably never have
heard Of the present maryland School
]