White Pine news weekly mining review. [volume] (East Ely, Nev.) 1910-1920, 1911-01-08
GRADUATED INHERITANCE TAN
Is SUGGESTED AS A MEANS TO
PROVIDE A.. ar SUPPORT
FOR ABOVE PURPOSE.
(By Deputy Superintendent
A. B. Lightfoot.l

ad01tlOnal TAX Is. Does the present
need require such funds as the levy
Is likely to produce?
The school funds of this state are
derived from several sources includ-
ing the interest on the investment OF
funds derived from the sale of school
lands; forest reserve grazing fees;
bullion tax; special state tax on all
assessable property not to exceed
two mills on the dollar, and county
tax. The legislature may also pro-
vide other sources of income for the
benefit of the public schools. If the
proceeds from all of the sources of
revenue now provided for are suf-
ficient to maintain and support a
competent and efficient school sys-
TEN which will provide the means of
education for all children Of school
age in Nevada, then there is no rea-
son for considering the means of in
creasing this revenue. If the present
income Is not sufficient for this pur-
pose, then the increase in revenue is
a matter of vital importance, and it
should receive the most careful con-
sideration that can be given.
The funds provided for the sup
port of the common schools are divi-
ded into two classes: state and
ty funds. The state fund is supposed
10 be applied equally towards the
education of all children of school
age In the state. The county fund is
a variable amount according TO as
sessed valuation of the individual
county and the rate levied. With
the later fund the subject of this
paper is not concerned further than
to state the desirability of reducing
the county levy to a standard uni
form throughout the state by in
creasing the available state funds.
In 1908 the January apportion-
ment was about $751;, 600; in Janu-
airy 1910, the amount was about
$4,000. The outlook for January
1911. does not Indicate any consider
able increase over the apportionment
made in January 1910, and the ag-
gregate expense of maintaining the
schools is doubtless increased in the
amount of several thousands. The
Newlands law does not permit the
poorer counties of the state to in
crease the tax levy to meet the de-
ficiency, and under the present
methods of distribution there seems
to be no adequate means of increas-
ing the support for the small schools
In those counties. The small village
schools are the greatest sufferers,
although none of the small schools
in the eastern and southern parts of
the state receive sufficient money to
warrant a good school for more than
four or five months of the year. The
school buildings and the equipments
provided are scarcely worthy of any
consideration, the schools frequent
ly being conducted in buildings that
are not suitable even for sheep pens,
let alone for educational purposes,
and the available funds warrant
nothing better.
In short, anyone who is acquainted
with rural school conditions in Ne
vada cannot deny the need of a large
increase in the available school mon
eys, and anyone who has knowledge
of the present methods of distribu-
ton cannot deny that it is wholly in
eqitable and unjust. Therefore, the
reason for an increase in the funds
public schools of Nevada Is most OBJ
N1DuS at tnlS lliuc, anu IL the pltotht
standard of efficiency is to be main
tanned this increase is certainly most
necessary.
After having shown the necessity
for an increase in the revenue pro-
vided for the support of the schools,
the next important point to be con-
sidered is: By what means shall the
Increase in funds be made?
1t is strictly within the province of
the legislature to provide ample
means of support for the public
schools. The constitution provides
that a tax not exceeding two mills on
a dollar assessed valuation may be
levied for the support of the public
schools and the state university. I'm
der the present rate of taxation about
one-tenth of the annual state tax
goes to the educational system.
There seems to be no good reason
why this amount should not be in
creased to one-eighth or even to one
sixth. 1t might be well to consider
this source of evenue for the sup
port of manual training and domestic
science work in the high schools. for
considering the work that is to be
done, 1t must be apparent that these
branches must be provided for by
special means. Direct taxation seems
to be the only practical method of in
creasing the school funds to an ex-
tent that will insure generous sup
port for the school system.
Having settled upon taxation as
the means. 1t is essential that the
economical relations of property to
the state be considered, and the ques-
ton now Is: What classes of prop
erty or privileges, or both, can most
equitably bear the burden?
Every class of personal and real
property is now included in the gen.
eral system of taxation; all forms OF
license except teachers certificates
are made to bear their share or
burden. If the licenses granted to
teachers should be made to bear a
share of expense, the funds should
go towards the support of institutes,