The Covington leader. (Covington, Tenn.) 18??-current, 1922-06-29
State School Tax
Returned to County

While Trustee Peeler does not
make a final settlement with the
comptroller until September /, State
Superintendent Of Schools j B. Brown
has issued a statement estimating
the monies received by Upton county
for school purposes for the year be-
ginning July 1, 1921, and ending June
80, 1922:
Total AMOUNT paid, or to be paid,
into the state treasury for all state
purposes from July /, 1921, to June
80, 1922, on the Soc state tax, $751;
760.37.
Amount Of this 35c state tax, which
is paid in for schools exclusive of
State University, $2O,60167.
Amount to Be Received.
Elementary equalization fund, $751;
600.
Elementary school fund, based on
average daily attendance (estimated)
S15,96738.
High school equalization fund, ST.
900.
High school fund on basis Of av-
erage daily attendance, (estimated)
$2,099.33.
Total amount to be received from
state, $27,066.71.
Amount to be received for schools
in excess of amount paid in for
schools, $6,465.04.
1t is understood that the above
figures are subject to change in pro-
portion to the changes in average
daily attendance.
Every child has the right to the
benefits of an education, whether
that child lives in the wealthy popu-
lous center or in the remote sparsely-
settled financially poor community.
The state must follow the home
with the school. Not only is this es-
sential to the larger life Of the in
dividual and the prosperity of the
home; it is vital to the welfare of the
commonwealth The state must edu-l
cate its children, else the state will
perish.
Science and invention have pro-
duced marked changes in our eco-
monte situation. The towns and cities
of the state have become the centefs
of commerce, trade and industry.
Hence the wealth of the state has in
a large measure been withdrawn
from the country and centered in the
more populous areas. This uneven
distribution Of taxable wealth has
imposed upon the state revision of
its methods of financing the public
school system. Of necessity the
state must give more and more fl
nancial support to the financially
poor counties. To fail to lend this
aid would be to deny schools to these
children and would result in the de-
population Of the rural counties, the
destruction Of their wealth and the
impoyerishment of the state.
According to the official records
of 1921, Shelby county had per capita
wealth of S4,983 back of each child
between the ages Of six and 81. Van
Buren, the median county, had $1,672;
AShrCG county Hdu DOOH.
Shelby county would be required to
levy 10c on the $500 assessed valu
alton Of property to produce SIS per
child of school age, while Pickett
county would be required to levy
75c on the $100 assessed valuation Of |
to produce SIS per child Of
school age. Levying the same tax in |
each of these counties for school pur-
poses, Shelby would be able to run
her schools seven and one-half times
as great as Pickett county.
If Pickett county should levy a |
tax sufficient to meet the average
amount spent for elementary educa-
ton in Tennessee ($12.O3) it would
require county elementary SCHOOL,
tax Of So on the $500 assessed valu-
alton of property. This rate, of
course, would be impossible.
Under the acts of 1921 the follow
ing method Of apportioning the state
elementary school fund is provided:
six thousand dollars to all
counties of the state whose county
court levies a county elementary
school tax sufficient to produce SIS
per child of school age. If a mini
mum of zoe county elementary tax
does not produce SIS per child, said
county will receive the $4,000, pro-
vided everv school in the county is
run for at least 100 days term. This
soc county elementary tax is exclus-
we Of the 7A state elementary school
tax, which is collected and retained in
he county where collected, nor does
t include the &c state elementary
school tax.
2-The remainder Of the elemen-
.arv school fund is distributed on the
,asis of the average daily attendance
n the several counties of the state.
BARBECUE PICNIC GIVEN