Bisbee daily review., 1906-05-05
Principal of Bisbee Schools Still Believes Supervisors
 Have Erred.
BELIEVES LEVY SHOULD
 HAVE BEEN FIFTY CENTS
Admits There Will Be S5,000 Over at End of Tenn, But Says This Will Be Used Up Before More Is Available.

AO(lilSGa n1u EiICu III the last tax levy forty cents instead of fifty, C. F. Philbrook, principal of the schools in the Bisbee district reached ed as follows:
 ''Chapter fl. Section 119: The Board of Supervisors of each county shall annually, at the time of leyying other taxes, levy county school tax of NOT LESS THAN FIFTY nor more than ninety cents on each one hun dred dollars valuation of taxable property, which tax SHALL be added to the county tax, and collected in the same manner, and be paid into the county treasury as q special fund to be drawn upon as hereinafter proVld- ed"
 Tt will be noted that this law is mandatory and not. permissible, said Professor Philbrook. The board Of supervisors is not given the option of making the tax as low as they see fit, The tax levy. according to law, shall not be less than fifty cents on $l00 valuation, nor more than ninety cents, without a vote of the people.
 According to the statement of gentleman who was a member of the legislature when this law was passed, it was the intention of the Arizona lawmakers to provide ample means to support the schools of the Territo- " and at the same time to provide funds for the increase of the schools, and also to take away the power from theS board of supervisors of reducing the tax levy below fifty cents
 .'while it is true that at the close of this term of school District No. 2 will have a balance of about S5,O60 to its credit, yet it must be borne In mind that repairs will have to be made on the school buildings, sup plies for next term purchased, incl dental expenses met, and above all the expense of maintaining the school for the months of September, Octo- Der, November and December. It is needless to say that s5,000 will vanish before next January, when other funds are available. The monthly expenses of the school runs over s2,08o.
 Before banks were established ill Bisbee the Copper Queen Company carried all school orders until funds were savailable. For a number of years the Bank of Bisbee has cashed the teachers warrants. In fact, the school usually starts in September with but a small cash balance, and or ders have to be carried by someone until funds are apportioned.
 Tt was stated iii the article in the Review of May that TO district in the county was in debt, yet the mem bers of the Douglas Board inform us that they will be in debt about $500 at the close of this term of school"
 Again Professor Philbrook quoted from the law, Section 11S: The County School Superintendent in each county must, on or before the first day of August of each year, furnish the board of supervisors an estimate in writing of the minimum amount of school funds needed for tEe ensuing year"
 This is also a mandatory flaw, and it is the intention of the law to give the Board of Supervisors an idea of the rate of tax levy falling hetween fifty and ninety cents on the $100 val uation as specified in Sectiun 119," continued Philbrook. .. ..s
 "The county superintendent or no one else can foresee the rapin growth of the population of school district. The present census of the district !s now being taken, and the enumerator estimates that the number of ckild-en fof school age will be in the r3.gh- borhood of 1900.
 According to the article Of May 4, a rate of seventeen cents was levied in 1903, and although this diz pro tduce enough funds to maintain the yet the board of trustees was com -xrese hn of uuao pelled, in that year, to call an cleo 1tion for a special tax to build the Lowell and Lincoln schools. If fhe tax had been levied on that year ac- ,corling to section 119s the expense of the special election, tie assessing and collecting of that tax would have been avoided as ample funds would have been available for building purposes.
 .:Section 126 of the scnoo. law says that when the territorial and county money 10 which any district is enti- tied is not sufficient to to build or rent suitable buildings, etc.
 This article shows that the general fund may be used fer building pur- poses, ani the rapid growth of Don Luis, South Bisbee and Lowell places the board of trustees in a position WACIC navy hO lO ultCl the demands for buildings for school purposes as presented by the various committees from our rapidly growing. suburbs.
 If the tax had been fifty and moi forty cents on the s100, ample funds would be on hand to meet all, or at the least, most of the demands of the committees.
 For several years past it has been necessary to add from three to five rooms to the Bisbee schools, and we believe that the parties in power in this tax @leyying business have not considered this fact. Either the tax levy wifi have to be increased. spe- cial tax levied to meet the demands l for additional rooms or the people will | have to meet the disapproyal of our 1 President. who does not believe 3n- ~ar0 sa--