New-York tribune., 1905-08-28
SCHOOL FUND REFORM.
Plan to Establish Educational FIN
ances on NerU Basis.

movement has been initiated by Henry r. ".
Cook. auditor OF the Department OF Education. and
the committee finance OF the board. to obtain,
by act OF the legislature. more logical method OF
accruing the general school fund for educa
tonal expenses. The general school fund is the
one from which the salaries OF the teachers prin-
cipals and superintendents paid, and amounts
each year to N7.OOo.Ooo slSOO0OO0 The basis now
set by law for the maintenance OF this fund Is the
assessed valuation OF all the real and personal
property Of the city Under the law three mills
on every dollar OF such assessed valuation must be
turned over to the general school fund annually.
The sum secured to the fund through this method
seldom reaches the requirements, while Il may
possibly far exceed the requirements any year
Mr.. Cook and the finance committee maintain that
the Increase in the general school fund should be
regulated by the percentage in the Increase In the
number OF children who demand education. The
ground upon which they take this stand is that
the increase in the force OF teachers is regulated
by the increase In the number of children demand
ing to be taught and not by the assessed property
valuation.
The educators have become so thoroughly con-
vinoed Of the necessity OF changing the law which
makes the minimum amount that must be paid into
the general school fund any year by the Board OF
Aldermen equal to three mills on each dollar OF
assessed property valuation for the year that they
have drawn up bill to present to the legislature
this fall, II the Board OF Education wills. in
which they provide that hereafter the amount
school attendance.
The report which has been prepared to elucidate
the problem to the Commissioners OF the Board OF
Education who do not attend to the financial
quirements Of the schools reads in part. follows:
1t has been long evident that the method pro-
assuring the appropriation each year of a sum
which shall be sufficient for the items included In
the general school fund by percentage namely.
upon the assessed valuations of the real and per-
based upon correct principle The intention Of the
ance to prevent the impairment Of the sums needed
for the salaries of teachers and other essential and
fund There is. however. but a very limited rela-
tionship, If any, between the annual increase OF
property valuations and the growth and require
ments OF the schools. The fluctuations each year
lions ba ,ncreas for iSSq vas IA ar nt 100
$685. 1901 1885, 1902 1S2 1903, 1854 In this year the
Of Controller Grout occurred and the rate of allow
ance FOR the Sch9ol Board was reduced fPo four 20
On the other hand. the requirements Of the
1902 S2 per cent more than the mill tax provided
1903 2.96 more; 1904 5:47 more; 1895, s.64 more
set partially these defciences by appropratng for
1893 4S 4 per cent 1a more nor [nan the proouc
In each case however, less than the amount
was provided. and during the last two years. at
least. the work Of some of the departments Of our
further argument that the present method does not
correspond Justly with the the gEoW5n R OF t9e IN sa
and Apportionment and the Board Of Education
should. as far possible, be diminished.
This subject has been for some time under serious
auditor. The committee on finance now submits
for the consideration of the board plan which II
is believed will be nearly equitable and sattsrac-
tory as possible being based, In a word: upon the
certified annual attendance in the schools ana the
annual increase thereof. -,
The plan is embodied in the bill annexed to this
report amending Section 1904 Of the Revised
Charter The bill provides that in place OF per
centage on property valuations an allowance per
pta for each pupil Of the certified average attend
ance and the probable increase based upon that OF
the preceding year be made II IN any year a
larger Increase should the Board of Estimate
and Apportonment may make a moderate addi-
tionaI allowance Of bonds for the emergency should
the annual allowance be more than needed. the
surplus shall be carried over TO reduce the amount
TO be appropriated for the following year