Morris tribune., 1922-10-13
pupil was s27.72, and in 1921. 1920.

added. "The days of the little red
school house. have gone, just as the
days of the OK cart and the sickle.
Under the improved living conditions
of today, the unsanitary school build.
ing of generation ago, would not be
tolerated now. Improved school build
ings which we now demand and en-
joy are considerable factor in the
growth of school taxes.
Another factor in growing school
costs is the increase in the salaries
Of teachers A cheap teacher is a.
poor investment, just as a cheap man
on the farm or in the factory is almost
sure to be an expensive one in the,
end. I
Economy in school expenditures
should be rigidly applied if growing
school costs are to be halted. Let us
have good school buildings with up.
to-date equipment, and let us pay sal.
aries that are sufficiently high to at.
tract and retain competent teachers,
BUT If WE ARE INDUCING IN
ANY TADs OR FRILLs OF DOUBT.
Full UTILITY, let us eliminate them,
and thus tighten the burden OF the.
taxpayer.
Growth In Road Taxes.
"In percentage of increase in
amount Of taxes, the levfes for roads
and bridges lead all others, the in
crease being 1915 per cent in the last
20 years. ~ ~
I'm 1921, the total Ievies for roads
amounted to $21, O40,6 55, or nearly
1914 per cent Of all direct taxes levied
In that year. To this amount should
be added $5,618,11S, representing
taxes on motor vehicles.
while the economic value of good
highways is conceded, their construc.
ton should not be pushed too rapidly,
lest the burden on the taxpayer be-
come SO great that it will retard de-
Velopment along other lines.
County Taxes Go Up.
''The increase in county taxes. ex-
elusive of road and bridge levies, has
been quite large, though smaller than
for education or roads.
'"City, village, and township taxes
also have grown. Factors entering
into the increase in cities and villages
are the extension Of water and sewage
systems, better paved and better
lighted streets, the Improvement Of
parks and Fairgrounds and better lfvS
ing conditions generally. @%@AJ@
'Inasmuch as the amount of town.
slip taxes to be raised in any year
is determined at the annual town
meeting, the burden Of town taxes ia
under the direct control of the people
who pay them. II the burden is heavy
the people themselves are responsible
for it.
Farmer Is Hardest Hit
"The growth in the tax burden dur.
ing the last five years has probably
been felt more in the last year or two
in the rural than in the urban districts
Of the state, due to the less favorable
economic conditions prevailing in rur.
al districts, The farmer, having but
little to say in fixing the price Of
things he produces, has not been able
to protect himself to the same extent
as the manufacturer or the merchant.
1.-THE farmers tax burden, measured
by the exchange value of his products,
has grown extremely heavy in the
last year or two.
"It is worthy of note that both prin.
cipal levies under direct control of
the people who pay the taxes-the To-
cal school district levies and the town
road and bridge levies-show a large
increase in the five year period, the
former amounting to nearly $50 per
cent and the latter to little over zoe
per cent.
These levies show very conclusive
ly that taxes under direct control Of
the people of the rural districts have
increased more rapidly than taxes
levied by the elected officials Of the
different units of government :
at Is also worthy Of note that Of
each dollar levied In taxes In the
rural districts last year and pay
able this year, education will re-
ceiVe nearly ~ cents and roads
and bridges nearly a5N cents, or
y q combined total Of about 1874
cents.
High tax rates are not always an
unmixed evil. They are often entirely
justifable, and frequently commend
able. In many cases the benefits de-
rived from the levies fully compen-
safe for high rates.
"H high rates are the result of de-
sirable and needed public improve
ments, and IL the taxpayer is able to
meet the demand without finding the
tax burdensome, then they are prefer.
able to low rates and dry rot.
But if a desirable public improve
ment will result in tax rate so high
as to become an oppressive burden,
then the making Of the Improvement,
however desirable it may be, should
be deferred until the taxpayer is bet
ter able to meet the extra demands
on his pocketbook. High tax rates are
not necessarily bad; oppressive tax