The Glasgow courier. [volume] (Glasgow, Mont.) 1913-current, 1922-03-03

unfair to many country children" 10th
Biennial Report of the Superintendent
of Public instruction Of Montana, 1920.
Zone half the valuation of Cascade
county lies in one fourth our school
districts. The inequalities of the tax
ing power under the district system
prior to 1919 worked a hardship on
taxpayers in some localities while tax
payers in other localities escaped with
very little local tax. The children
were the helpless victims Of this I'M
just distribution of the tax burden.
"Under the budget system exer-
cised since the adoption of County
Unit, the expenditures of our school
moneys are beginning to be placed on
a much better business basis. The to-
tai budget of the Rural School District
of Cascade county for the year 1920
1921 was $18,344.12 less than the to-
tai expenditures of the year 1919-192O.
The total budget of this year 1921
1922 is $17,624. less than the total
expenditures of last year 1e20-1921.
The foregoing economies have been
made possible partially through the
closing with small enrollments but
very largely through improved bust
ness management. Please know that
always the closing of a school has
been by action of the local board with
the approval of parents concerned and
that provisiql has been made for the
children in other schools with larger
enrolment"
Following is to me n of the most
pertinent of comparisons brought out
by u present review:
~"1918-1919 the last year we oper-
ated under the district systematic
total expenditures of the third class
districts within the present boundaries
of Cascade county were $182, 280.61.
The total budget of the same districts
for this year is $193,870. and in the
light of the past two years we are
safe in estimating that actual expen-
ditures this year will be twelve to fiji
teen thousand dollars less than bud
gets as allowed. In 1918-1919 we had
in this group thirteen schools with six
months terms or less; nine schools
with W. months terms; twenty
four schools with eight months terms;
and but fifty schools with nine months
or more,-all this to say nothing of
our isolated children with no school
at all. This year we have nine months
Of school for all our children at an
expense of but $11,589.39 more than
was expended in the year 1918-1919.
This is taking it for granted that all
budgets as allowed will be exhausted
at the end of the school year whereas
we feel reasonably certain of a sur
plus which will more than cover the
difference stated.
While the Rural School District of
Cascade county has a fifteen mill spe-
cial tax levy this year, it is also true
that we have had a 1920 rural de-
l%inquency. Under normal conditions
in this county, figuring a 1919 de-
linquency, an eleven mill levy would
give US the full amount Of our tax
collection of this year. Our funds for
distribution in December were suffi-
Gent to satisfy all sub-district budgets
and assure our full nine months of
school. With a surplus for the pur-
pose of operating u schools in the
fall months until date of tax collec-
tion,-once established by collection
of present delinquencies, the schools of
u Rural School District will be able
to operate at our present standard on
a ten or eleven mill levy.
"The treasurer's office gives me a
statement that the collection of school
taxes under County Unit effecting a
saving of county funds in approx
mately the amount of $4,000 per
year."