The searchlight. [volume] (Culbertson, Mont.) 1902-current, 1911-08-25
SCHOOL TAXES
DIR. II. ID. Edmonds. Clerk. Elk
plains Why IL Was Necessary
to have Special LevyO Of
10 Hills

For the information Of the tax payers in
school district number II the following
has been compiled which will explain the
occasion for levying special 10 mill
school tax in this district for the school
year 1910 II.
The special levy Of two years ago was
also 10 mills which rendered sufficient
school money to defray the expense Of the
school for that year. and leaving surplus
sufficient SO that last year only mills
were levied. A. is generally known the
district was bonded in the sum of SIS. 900
for the purpose OF building the Culbertson
School
I These bonds are held by the state, and
the interest rate is per cent per annum
OF this sum there are still 81. 10000 bonds
not due and not paid. The school Law
provides that where district is bonded. a
special levy must be made to provide for
the payment Of bonds and interest as they
4 fall due, and that the fund derived from
such levy can not be used for any purpose
other than for which il was levied. Hence
II is apparent that there must be a special
levy each year tor this purpose as long as
we have a bonded debt. This levy has
been two mills.
Most people are not familiar with the
method of raising the regular county school
/ fund. The method is as follows:
The School law Of the state provides
that in each county there be levied four
mill tax for school purposes. The school
clerks OF each school district within the
county are required to make census OF
all children Of school age within their dis
trict. and file the same with the county
thu county collects as a school tax from the
} four mill levy is divided by the number Of
1 children OF school age in the whole county
I which sum is called the county per capita
D spporIionment. Then each school dis
} trict receives such sum for school pur'
4 poses from the county four mill levy. as il
4 is entitled to. found by multiplying the
D number OF children OF school age residing
D within the district by the county pei
capita Thus il is seen that in any given
4 district the amount of school money which
D a district will receive from the regulal
! county school tax. is governed. not by tn,
< amount of wealth within the district. bu
= by the number of children vho are to b,
. instructed.
IN aHlitlan A the Tagnlar rnuntN faN a
described above. each district receives an
q nually, a state apportionment, which !
. apportioned in the same manner to escl
= district. The state apPor,ionment. is us
ually much smaller than the county ap
Q portonment and for the pas; few year
. has been from 20 to IS per cent OF tn
county apportionment.
In addition to the two sources of revenu
. just described. district may levy a specrs
. school tax. not to exceed 10 mills.
In this instance. the tax is levied on a
- property within the district. and the Who'll
= sum thus derived. goes to the district.
From the foregoing. it will be seen ths
= while any particular board Of trustees ma
. know exactly what their requirements wi
be to run their school through the year. n
- board can tell. only approximately no
= much county or state funds will be placed
o their credit. which gives rise to the is'
that one year they may have a surplus, an
the next year a deficit. For instance. la
- year the amount Of assessible wealth
q Valley county increased about 10 per cen
q while the number of children Of school al
in the county increased as per cent. thu
n reducing the per capita apportionment
. this district from 3.s9A to $40. 90, whi'
e together with diminished state apportio
ment reduced the amount Of revenue III
District ~ expected to receive. by mo
than $4,000. 90. Hence it is apparent that
is necessary to meet that deficit. by inclu
ing such an amount in this years requir
ment in figuring on the tax levy.
The fact that the tax levy is higher III
year than last, need not imply that d
cost of running the district this year W
be greater
As matter Of fact. our estimates for q
year IsII-I2 total less amount than W
expended for the year just closed.
The following is a copy Of the annual I
turns made to the county superintender
by the clerk for the school year endi
Aug. 81. 1910:
FINANCIAL STATEMENT
RECEIPTS:
Balance cash with County Ire -. q 2.si3
Received from County apportionm't e.s1
Received from State spportionment i.s4s
Amount collected by special tax. ssoi
Text looks sold Observation-Disclosures. II
Total. ................- ssos
Disbursements:
for teachers v AGES ...-.- .-...-- = o.si-
For free text books .... .... ..-- ........ 50
For library books ........ .....-.......- ~
For school Appsratu> etc .--.--....... u