The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1922-03-30
Majority of Patrons Do Not APP.
pr0ximate in Tax Charge the
Tuition of One Child.

The following statement was re-
ceived yesterday from the office of the
| chairman of the board of public in
structfon, in regard to the taxation for
| the schools of the county:
Since the appeal of the board of
public instruction to the patrons of
the schools of the county for funds for
the maintenance of the schools for one
month to complete the term scheduled
by the board for this year, numerous
patrons have been known to state that
they were averse to responding to the
appeal for the reason that they had
paid school taxes along with their
taxes for other purposes and are
therefore unwilling to make further
contributions for the upkeep of the
schools.
In the majority of instances of pa
irons who have assumed this attitude
however, facts. borne out by the tax
records of the county, do not sustain
their attitude In other words, in a
great majority of instances in Escam-
bia county, the individual taxpayer
does not even approximate, in school
taxes paid, the cost of tuition for one
child, not to mention those taxpaying
school patrons who have from three
to five children in school attendance.
The Facts.
Here are the facts: Let us assume
that the average tax assessment levied
upon each individual taxpayer in Es-
Gambia county is $1,000 (the average
will not run that high, but let us, for
the purposes of illustration, assume
that it does). The millage for state
and county purposes levied upon this
assessment is Al mills, or in dollars
and cents, Sal, which is divided as
follows: For state purposes, $10.75; for
county purposes, $30.25. OF this county
levy, SO, and no more, goes into the
general school fund for current ex-
penses of the county. In and for spe-
cial school district No 16, however,
which includes the city of Pensacola
proper and the territory adjacent to
the city Incorporated in voting pre-
cincts 2, "a and 35, an additional levy
Of mills, or So upon the 81 900 assess
ment, is levied for general school
purposes. Hence it is readily seen
that the assumed average taxpayer
outside of special school district No.
16 contributes annually to the general
school fund but SO, while within the
limits of district No. Is the contribu-
ton is but S13 per year
The Benefits.
. The question now arises what are
the benefits accruing to this taxation?
Again, for the purposes of illustration,
let us assume that the average tax
payer has but one child in school at
tendance (the average is higher, but
we are assuming that one child is
the true avera ge). And what do we
find?
The facts are easily aseertainabIe by
dividing the total maintenance cost of
the schools of the county into the av-
erage attendance of the schools, which
develops the fact that the monthly
cost per pupil to the general school
fund is, for the primary and grammar
school, 81, and for the high school 81.
And by the simple process of nultipli-
cation, it is ascertained that the cost
per pupil in the primary and grammar
grades for an eight months term of
school Is S32, and for a nine months
high, school term. s6S.
Hence the parent of one child in
the primary or grammar grades is re-
ceivins tuition for his child to the
value of $32 for the SO paid by him
to the general school fund and the
parent of one child in the high school
is receiving tuition for his child TO
the value Of $63 for the SO paid by
him to the general school fund.
Gets Enormous Return.
In other words. even If such a par
ents has paid his taxes, he has not
come near paying the value of the
schooling which his child receives. The
conclusion, therefore. is Irresistible
that the assumed average taxpayer,
with but one child in school atten-
dance, whether inside or outside Of
school district 16, is deriving an enor-
nous dollar and cent return upon his
tax investment, whether his child is
in attendance upon a primary or gram
mar school, or the high school.
Every possible expedient to avoid
it's appeal to the patrons OF the schools
of the county for funds to maintain
the schools for the last scheduled
month Of the present term was ex-
hausted by the county board before
its appeal was promulgated. but TO
no avail.
Tax Collections Fall.
Since time tmmemoriaI county tax
collections have fallen short every
year an average OF Is per cent and
thus deficit in the general school
fund has been accumulated from year