The Bismarck tribune., 1924-10-30
FINANCES OF
SCHOOLS ARE
CONSIDERED
State Tax Commissioner, in
Report. Shows Increase in
Cost in the State
PER CAPITA COST
Tax Statistics Show il Rises
From 1921 to $lll.O5
Per Pupil in State

HOW 10 reduce taxes necessarily IN
wolves study Of expenditures for
educational purposes, il is stated by
{. c. Converse, state tax commi,-
Sioncr in his bienncl report, filed
with the Governor here today.
Declaring that good schools are
assured in the state because there is
unanimous sentiment in favor Of
them, and declaring their future is
assured, the tax commissioner discus
sed the question Of whether school
expenditures can be reduced through
greater efficiency.
'At all events, it is clear that no
adequate amount of tax reduction is
possible unless school expenditures
can he curtailed as they occasion
such large part of the total drain
upon public revenues" said Mr.. Con-
verse in his report. Takes levied
locally for school purposes in 1928
constituted $l7.S2 percent Of the ag
gregate amount of taxes levied with
in the state by all tax Ievying author
tiles, including those of the state
government, counties, school dis
tricts, townships. cities. villages and
park districts. The amount OF taxes
levied locally for school purposes in
1923 was greater than in any previ-
Gus year in the history of the state.
Total Amount Levied
"The aggregate amount levied by
school districts and counties for
school purposes, being Sl4,3G9,l23
equivalent to il per capita burden of
e., n. 4
five, yearly burden of $lll.O5. This
is not the total contribution to edu
cational purposes, for to this there
must be added the legislative appro-
priations of 1851 ,053 for state edu
catiOnal institutions, $365,375 for
state aid to local schools and 81, ,46l.-
042 of income from endowment funds.
While tax levies for school. purposes
increased substantially in 1923 over
those of 1929, it is not possible to as
certain at the time this report goes
to the printer, whether expenditures
for current expenses increased or de
creased. There 10 a possibility that
current expenses decreased even
though the 1929 levy was larger. for
it may be that 4 portion of the levy
was made for the purpose Of provid
ing funds with which to meet out
standing warrants in an effort to put
the business Of school districts upon
Il cash basis ="
The economies to be adopted to
make tax reduction is largely pro-
blem to be solved by voters of the
individual school district, the tax
commissioner says, pointing out some
of the chief expenses of schools
Transportation cost is approximate
ly $l,OOO,0OO year, he said. Whether
there should be decreases in teachers
salaries should be left largely to To-
cal boards, he says, pointing out that
salaries of school teachers for the
state as a whole are approximately
$8,200,0O0 a year.
Not Due To Pupils
''The tremendous increases in
school taxes have not been due chief
ly to an increase in the school popu-
lation of the state" the tax commits
sioners report says. "In part they
have been due to increased commodi-
ties prices, increased transportation
charges and increased living costs
generally which have necessitated
salary increases. That increased
commodity prices are responsible for
only portion Of the increase in To-
cal tax levies for schools is evident
from comparison of the percentages
of increase in tax levies for school
purposes over those of 1928 with
percentages Of increase in the cost of
living over that of 1918"
The table shows the school taxes
in 1923 were, Sl4,369.l23 the percent
age of increase over the 1913 levies
was 1911 percent, while the cost OF
living increase over 1913 was 1872
percent.
Increase in Teachers
"There has been an increase in the
number of teachers employed, and
this increase has been disproportion-
ate to the increase in the number of
pupils the report says. at is most
marked in city schools and is due in
part to the increased number of pu-
pills attending high school. There is
prevalent belief, also, that por-
tion of the increase in the number
of teachers employed is due to the
more ample organization of instruc-
tional STATS which has come about
in recent years. 1t is commonly be-
Heved that there has been an increase
in the number of supervisors and
that those who have experimenting
duties have done less actual work in
an instructional capacity; in short,
that the organization of city schools
has been unnecessarily elaborate.
There is common belief that a part
Of the increase in the number of
teachers is due to an over-ambitious
high school program, and that high
schools are Offering more elective
branches than are necessary for the
welfare of the pupils and more than
taxpayers can fairly be called upon
to provide"
High School Problem
The present economic trend has
brought about serious high school
problem, the report points out. The
legislature provided that a school
district must provide a high school
or must pay certain tuition in an
other district. This provision, it is
stated, has proved inadequate be-
cause the amount which it is made
the duty of the home district to pay !
is not sufficient to reimburse the dis !
trict in which the child attends.
The suggestion is advanced that
the county. be made the unit of high |
school for the payment of high school
tuition, instead Of the township.
TIA automoAils. the report says