The Birmingham age-herald., 1924-02-03
BIRMINGHAM STANDS HIGH
 IN FINANCES
Official Survey Shows Ability To Provide
 Better Schools
RANKS FIFTH IN LAND
 FOR DEVELOPMENT LEAD
Only Two Other Southern Cities Have Lower Per Capita Debt.
 Taxed Among Lowest

Birmingham spends less for the education of it's children than any large city in the United States except Nash vile. Tenn"
 This is one of the startling dis closures made by the board of educa. tion in the fourth and concluding inc stallment of its comprehensive survey of the city school system. which was made public Saturday morning. A careful study of Birminghams financial situation as compared with other cities in various parts of the country forces the conclusion that Bir- mingham can well afford to greatly increase its expenditures for education, says the report.
 Three previous chapters of the sur vey described the needs of the schools and recommended a continuous build ing and expansion program until 1940. Approximately $5,000,O00 is needed for expansion during the next five years, it was found.
 The concluding installment discusses in detail the city's financial ability versus the school needs, and the verdict is rendered that Birmingham is amply able to provide educational facilities for its children second to those in no other large city in the country.
 As result of the boards illuminat- ing survey, a driver for bond issue of approximately $5,000.O00 to take care of the recommended immediate building program will be under way shortly, with all civic organizations solidly behind it, according to views expressed by practically every city of. ficial.
 For the purpose of comparison, the surveyors selected 32 cities in Bir- mingham's population class throughout the country.
 It was found that Birmingham is the youngest city in the group and one of the most rapidly growing cities in the United States. Its growth is exceeded by only four cities-Denver, Col; Columbus. O.. and Atlanta, Ga.
 The outlay for schools since 1910 in all other cities was two, three or four times greater than in Birmingham, although this city was making far greater strides in growth, the report shows.
 Low Per Capita Debt
 Birmingham's per capita debt is lower than all but two southern cities Louisville and Atlanta. and all but three cities in other sections-Oakland, Cal; Worcester, Mass, and Scranton. Pennsylvania.
 The report asserts that BirminR. hams tax rate per $1 900 on estimated true valuation has been considerably lower than that of the other cities studied.
 It also is declared that Birmingham's per capita revenue is lower than in Norfolk, Richmond, Dallas. Houston and Memphis and practically all the northern and western cities compared. Per capita expenditures for public operations and improvements are much lower here than in most of the other cities. says the report. In Birmingham the report continues, the per capita ependiture for schools is $4.9S-next to the lowest in the whole country. In several cities the amount per capita spent per year on schools is three times as great.
 The survey expresses belief that property in the city is not generally assessed for more than 40 per cent of it's true valuation, although the law pro- vides that it shall be assessed at 60 per cent. Suggestion is made that the law be followed, thus increasing the city's revenue materially.
 
 erating the public schools, exclusive of capital outlays. debt service and rehabi- litation in 1910-1911 were respectively $456,94 and $2945 per pupil in average daily attendance), the report shows
 In 1922-1923 these same costs were respectively $1.55S. .442S2 and $49.35 per pupil in average daily attendancel, an increase of 6S per cent in the per capita cost for the entire period, or an annual increase of 5.6 per cent.
 This per capita cost increase is less than the average increase in average daily attendance, which for the same period has been SC per cent, the report continues, These figures, when com pared with the current expenses per student in average daily attendance in. dicate clearly that Birmingham should be spending much money on it's educa- tional system. says the report.