The Birmingham age-herald., 1913-01-25
DR.. PHILLIPS WOULD
NOT LIMIT SCHOOL
TAXATION TO COUNTY
Writes on "Our Educational
Needs" in Educational
Exchange
THE LIMITATION
IS INCONSISTENT
Thinks. Every Hamlet, Village and
City Should Be Given the Power
TO Tax Itself for School
Purposes


along this line in Alabama is the article
by DIR. J. II. Phillips, superintendent of
the public schools of Birmingham, in the
current issue OF the Educational Ex-
change, just off the press, on "Our Edu-
cational Needs The comments of DR..
Phillips are inspired by an article ap-
pearing in The Age-Herald some few
weeks ago, written by Maj. j. 7. Cor
man, which since its appearance has been
the subject of much discussion, both pro
and con.
DR.. Phillips agrees with Major German
in the main to the effect that "local tax
alton is fair, just and democratic for
school purposes, but the Birmingham sd
perintendent takes sharp issue with Mr.
German in limiting local taxation to
county taxation. DR.. Phillips states that
every little hamlet, village or city should
have the power and authority for school
taxation purposes. DIR. Phillips places
the school taxation question into three
units, the state as the first, the county
as the second, ard the local district or
community as the third. and he says the
most important. The article follows:
DIR. Phillips Article
In the Birmingham Age-He-ald there
appeared recently a comprehensive and
sympathetic statement of Alabamas 5 ed
ucational status by Maj. ]. T. German,
state examiner of public accounts.
Major German says There is no true
patriotic Alabamian who will advocate a
retrograde or retrogressive policy in the
magnificent development of our public
school system. Our motto should be the
upward and onward progress of our school
system, until Alabama stands in the front
rank in the education of its children
This should awaken responsive
chord in the heart of every true Ala
bamian. 1t indicates the fact that
Major German appreciates the value of
an efficient state educational system
and his suggestions for Improvement
are in the main constructive. He is
rlght-eminently right. in his state
ment that state appropriations for the
present at least, have reached their
limit He is also right in asserting that.
local taxation is fair, just and demo-
cratic. 1t is local, home school govern
ment'
But right here Major German falls
INTO serious error, and, Willingly or
limits local taxation to
county taxation. This Limitation is
quite inconsistent with his admirable
definition of local taxation as local,
home school government. | am quite
sure that this Limitation was an over
sight. | agree with him fully in grant
ing the counties greater constitutional
latitude in the matter of local tax
alton Tor schools. But why not extend
TINS same latitude to districts within
the county? There are counties in Ala
bama that have declined to levy the
one mill tax now within their reach;
and there are towns and cities within
these same counties that have cast large
maJorities for the school tax, but these
progressive communities are not per-
mitted to tax themselves for the edu-
cation of their children. They are bound
to the most backward districts and are
not permitted to liberate themselves.
Is this local, home school govern
ment?
Cities Want to Tax Themselves
There are other counties that now
levy the one mill tax; within these
counties are growing municipalities thai
feel the need of educational improve
ments not needed and not yet desired
IN the rural districts These cities want
to provide free text books, supervised
Fairgrounds, school gardens, vocational
schools and schools for their backward
and defective children.
TO provide these things. these cities
would gladly tax themselves from /
to mills, but they are inhibited bv
the state constitution. Is that local.
home school government Major Cor
man says further: 'The pride and ambi-
ton of every county in the state could
be aroused to provide money for ,Neir
home schools and the first result would
be that our public school system would
attain the highest degree of excel
lence and efficiency If Major German
studies the history of the public school
system in other states. he will find
that the county system of taxation
separate and apart from the local dis
trict system, has never developed an
ehicient system Of public education
Democracy in education, as in politics
or anything else. must begin with a
smaller unit than the county, one that
is nearer the people. The precinct is
the local unit in elections-it is close
to the people-and to carry the precinct
is the primary object of the voters. In
school matters. the school district
should be the unit and that school dis
trict should have The privilege and the
power to supplement the state and
county tax by local levy, and should
be given the right to provide as good
facilities for its children as the people
of the district are willing to pay for.
Why not? Why should the people of the
entire state say 10 the people of Jas
per, in Walker county-'You must be
satisfied with what the state and Wal
ker county are willing to give you; you
snall not levy special tax for the
improvement of your school, Is this
just. fair and democratic? Is this
local, home school government
Three Units of Taxation
IF Major German will reflect he will
Undoubtedly add to the state and county.
the district, and thus the three units of
taxation will be recognized. If he will
Study the problem a little more closely he
will find that local taxation. does not
mean county taxation, but district taxa
ton, and the district may be a city. a
hamlet or rural district. | believe in
the state as one unit of school taxation;
believe in the county as another unit.
but / firmly believe in the local district
as the most vtaly important and the
most democratic unit Stimulate the dis
tricts separately and you will secure the
county; and when each county is thus
on, the entire state will be revolution
ized. Some educators and some states
men in Alabama are beclouding the whole
question of local taxation today by linn
it;ng the matter to the county as the
lowest unit Local taxation in this sense
we have already; the county is now rec
OF nized as a taxing unit. Major Gorman
further intmates that such counties as
Jefferson. Mobile and Montgomery could
not be required TO aid in the support of