Evening star., 1932-02-22
TAX REFORM URGED
TO AID EDUCATION
School Heads to Recommend
Nationwide Survey
of Problem.

Declaring that the economic depres.
sion is affecting the financial status o.
public education by paraooxically IN
creasing its responsibilities and decreas'
ing its financial resources, the Com.
,nittee on School Costs of the Nationa
E1ucation Associations Department o.
Superintendence will recommend. Wher
# submits its report to the conVentlof
tomorrow, that study be made o! the
Nations tax systems looking toward tax
reform.
In its report, the committee asserts
that disastrous effects OF economic up
heavals upon education should not De aho
are not the sole concern OF the educa.
tional profession. The groups hoio tha'
'the effective and continuous 1unctlon-
ing of the schools IS matter OF 1lrsI
importance to the statesman, tne uus.
ness man. the parent the manufacturer
and the public in general" The COM
mittee contends further that solution OF
the problems Of school support calls for
careful research, clear thinking and CO.
operative action by all groups ootN
within and without the profession.
Hence. with its report tomorrow, tne
Committee on School Costs will propose
a resolution which sets forth that SINCE
the financing Of public education shouio
involve the technical advice OF eXperLS
in taxation, the cooperation OF pro-
fessional school people and the edu-
cational policy of the public:
Urges Group Study.
"The Department of Superintendence
recommends that there be constituted ~
every State a group of citizens, lncluo-
ing expert economists. competent school
people. and representative laymen, 10
make a careful study OF the existing
systems Of taxation. and
"Be it further resolved, That since q
comprehensive national study OF scnooi
finance is under way under the olrectlon
of the United States Office OF Eauca.
tion. the utmost cooperation Shoulo
exist between such groups as may D.
Established in the several States and tn
National Survey of School Finance
In it's own study OF the economic
crisis in education. the Committee on
School Costs. according 10 ltS fepoll I,
divided the problem in three major
phases: /, 1t sought to determine the
present effect of economic conoltlons on
school finance in the United States; z:
II examined the present program OF
nrblic education to evaluate the various
Teductions in school service which are
being adopted for the sake OF tempo
rary economy; 3, it considered the re-
financing of American education on q
more certain and equitable basis so tnat
efficiency and economy in school analFs
NAV be maintained at all times.
o Consequently, the committees re-
mort is divided into three parts to com
eide with the phases of its study. IN
the first part, the committee reports
that even general survey OF schooi
finance reveals trend which, II con-
tinued, will surely retard or even reverse
the steady progress made by the schools
during the past decades. lnls sectloii on
of the report then lists its findings oy
States.
The District Of Columbia provides the
group with one of its most optimistic
paragraphs. 1t reports that mere
salaries are being maintained during the
current year and that despite the 1act
of all annual increases for members
of the clerical and cuStodlal staHs III
accordance with the Federal restrictive
policy, the largest building program
ever provided for the District by Con-
gress is being carried out.
Marylands status Is less cheer1ul IN
the report which recalls how schoo
budgetary deficit was created in 1929-3C
from the State school tax fell below
expectations. In order to effect neces-
sary savings as requested by the Mary
land Governor, the State Department OF
Education. the report shows, is curtall-
ing its testing program; the norma!
schools are saving on food, supplies and
repair costs, and the department is con-
soldating school units by bus transpor-
tation of pupils to merged school plants.
The report asserts also that 1t may be
necessary to hold the Maryland schools
to the 1892 status in 1928.
Virginia is reported ready to receive
s442 600 less in local school funds IN
the current school year than last year.
Forty per cent Of the school divisions
are meeting this situation by reducing
their educational expenditures. These
reductions are being made, the report
asserts in teachers salaries In 80 per
cent of the divisions. and by shortening
the term in As per cent Of the divisions.
Suggests Economies.
The second phase, outlining possible
economies. urges intensive utilization OF
school plants: and suggests postpone
ment Of building programs; planning OF
new buildings with a view to reduce
costs: postponement OF site purchases
improved business administration; care
full study Of the necessity OF suppiles
and equipment purchases, and sclentlnc
study of insurance on school property:
The report devotes one whole chapter
to a warning against teacher salary
reductions. The one basic requirement.
of an efficient school system, the report
contends, is good teaching. 1t adds that
such service can be expected only from
men and women of broad training and
high personal qualities. :,
"Retrenchment of teachers salaries" "
the report asserts, "tends ultimately to
retain the poorest teachers and to orIVe
the best teachers into other careers. The
average salary of teachers is still less
than three-fourths as much as the
average salary Of gainfully employed
persons. Meanwhile, requirements Tor
certification and appointment to the
teaching service are steadily increasing.
If the Nation expects to secure progress
sively better equipped teachers for its
children, it must not consent to re-
duction Of teachers salaries
In the third section of the report, the
committee contends that the obsolete tax
systems in force in many States make
impossible the raising Of money for
school operation in a manner which
bears equitably upon the whole tax
paying ability Of a State. The COM
mittee suggests that the general property
tax as a primary source of revenue
for schools is unjust because ''it violates
the first principle for general taxation;
that the tax collected should be pro-
portional to ability to pay" sThe report
quotes Prof E. A. Seligman of Columbia
University, saying of the general prop
erty tax: The general property tax as
administered TO-DAY is beVOnG all doubts
the worst tax known in the civilized
world