Every evening, Wilmington daily commercial., 1920-03-27
THE SCHOOL CODE FROM THE
FARMERS POINT OF VIEW


hension of those not thoroughly familla
with the business of farming to iuil,
appreciate why our farmers are so bite
in their opposition to the School Code
| Even in the smaller towns throughou
! the State, there are some, who In spite o
| their excellent opportunities for observa
tion, have completely failed to grasT
| the farmers point of view.
1t is safe to say that every farmer il
Delaware is in favor of better schools
! He does not object to the system pro
vided for by the code so strongly, but
| he surely does object to the burden oi
| taxation that it places upon all those
who derive their income exclusively from
! tilling the soil. He has made an estimate
of his share of the burden and has reached
| the conclusion that it will cause the ruin
| of some farmers and place an unreason-
| able burden upon all farmers.
County taxes for school PURPOSES are
of two kinds: |. A capitation tax which
the code provides shall not be less than
So, nor more than S6 2 A property
tax on real and personal property, which
shall not exceed one and one half per cent
of the assessed valuation "in the county
other than in the special districts This
seems to imply that a special district is
not limited to the one and one half per
cent, but for our purpose we need not
consider that
Last year the tax in rural New Castle
was AZ cents on the S100 The code
promises that it will not at any time
exceed one and one half per cent of the
assessed valuation. The assessed valua-
tion is the actual present day valuation,
or in other words the present inflated
valuation
Those familiar with farming claim that
an investment in a farm that will pay a
net income of per cent a year in and
year out is all that can be expected. On
such basis every 500 invested in farms
will yield a return of 81. Out of that
81 the farmer paid 46 cents last wear for
school purposes, which is equal TO approx
mately an income tax of Z per cent In
addition, he has TO pay State and Federal
income taxes out of that amount. When
the rate goes to one and one half per cent
on the Assessed value the farmer will pay
81 so on his 81 income, or an amount equal
to an income tax of around % per cent
for school purposes alone.
Suppose the code AS passed had con-
tanned a provision that incomes derived
exclusively from land shall be taxed not
less than per cent more than % per
cent for school purposes. Ii is very
probable that under such circumstances
there would be even greater objection
to the code than now exists. Yet AS far
as the farmer Is concerned financially the
code has done the same thing, or rather
accomplished it in a different manner
Or suppose the code had included a
fairer and more equitable provision
namely that ''all citizens shall pay An
income tax of from Z per cent to % per
cent for school purposes Surely
In that case the farmer would not be
alone in his opposition.
The farmer receives no greater benefits
from good schools than the mechanic
business or professional man. Why then
should he who is least able to bear the
burden be called upon to shoulder the
greatest part of it? Why should men in
other walks of life expect their children
to be well educated and look to the
farmer to foot by far the greater part
of the bill?
Every tenant fosters hopes of some
day becoming an owner. 1t Is 8 worthy.
ambition and should be encouraged
Every tenant purchases his first farm by
making a small cash payment and
giving a purchase price mortgage bearing
interest at the rate of per cent for the
out of the returns from the farm For
example young farmer buys a $4,000
farm, pays s., 500 down, and carries a
mortgage for 81 800 He will now have
an additional burden to bear, and it is
worthy OF his consideration. He appears
as owner of a $4,000 farm on the assess
ment books and Is assessed for that
amount for school purposes. In spite of
the fact that ne has but 50 500 interest
he pays taxes on a $4,000 investment, or
In other words, pays school taxes on the
81 500 which a third party holds a
mortgage for. Men familiar with the
present situation claim that when from
per cent to % per cent of such a mans
income is taken for school purposes it
will be next to impossible for such men
to so purchase farms.
Our governor proposes to remedy the
situation by using part of our million
dollar surplus In the treasury for the
purpose, but farmers fail TO see just
where the next governor will get million
dollar surplus for such a good cause.
Schools are permanent institutions while
million-dollar surpluses are of less sub
stantial nature. To rob Peter to pay
Paul is neither constructive legislation,
nor sound finance.
In improving our school system it is not
necessary to inlure our farmers. The
burden of taxation should be more evenly
distributed and placed where it can be
most easily and comfortably borne. IL
worse came to worse we could at least
exist without better education, but under
no circumstances could we exist without
the products of the soil. The Federal
government is exerting its best efforts to
induce men to take up farming, and to
prevent those already on farms from
going TO the cities where an eight hour
day and more money awaits them.
a glft OF millions for public schools
provided the public raise an equal amount
IS a commendable thing, but it may
become burden unless the public is able
to raise the amount, and that in so doing
the taxes are fairly proportioned and dis
trlbuted. 1t Is TO be hoped that our
legislature IN removing the burden from
the farmer VIII put the school system upon
a more solid financial foundation than
the million dollar surplus now in the
treasury, but which may not ALWAYS he
there, and the immense income derived
from our Corporation act, which Con-
gress can take away at will, and which
aside from its revenue, the least said
the better
1t is safe to say that when the present
code was passed that the great majority
of those taking a hand in it were behind
the door" when the good Lord gave out
knowledge OF Delaware farming
Benjamin i. Biggs.
March 25, 1920.
BLIND RELIEF WAR FUND.