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$8,296,347

3

4

5

6

7

$27, 631,657

1...$2,393,088

$100,358, 635

I...$4, 227, 519 $127,990,292

$11, 628, 643

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Total
receipts, ex-
cluding salo
of bonds and
balance on
hand.

9

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660,000

c6, 000

I....

500

b209,000

I....

12,000

215,000

275,000

60, 368

612,905

I...

49, 505

1, 146, 937

I..

107,474

1,759, 842

116, 258

d450,319

D...

2,570

450,319

D...

2,570

900, 638

1,936, 468
900, 638

58, 195

867, 631

Ι....

72,943

717,800 Ι....

12,371

1,585, 431

32,463

1,676,089

e31,000

255, 303

D...

10,486

1,004, 501

I....

53, 156

1, 259, 894

86, 369

1,377,263

566, 023

I....

7,250

f12,396 D...

3,251

578, 419

136,747

715, 166

466, 144

Ι....

35,320

58, 119

Ι...

6,250

524, 263

21,500

545,763

152, 040

646, 194

Ι....

221, 454

329,903 Ι....

10,493

976, 097

56, 577

1,184, 720

33, 929

79.996

D...

4, 107

450, 334

Ι....

50,578

530,330

504,259

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UNITED STATES

North Atlantic Division.
South Atlantic Division
South Central Division
North Ceutral Division...
Western Division..

North Atlantic Division:
Maine ....

New Hampshire.
Vermont.........
Massachusetts....
Rhode Island

Connecticut

New York..

New Jersey b

Pennsylvania..

South Atlantic Division:

Delaware a b......

Maryland...

District of Columbia

Virginia..

West Virginia

North Carolina

South Carolina..

Georgia g...

Florida.

South Central Division:

Kentucky

Tennessee

Alabama b

Mississippi
Louisiana..

Texas.....

Arkansas b

a Approximately.

b In 1889-90. North Central Division:

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Ohio.....

Indiana a...

Illinois

Michigan

Wisconsin a
Minnesota a

Iowa.....

Missouri.....
North Dakota a..
South Dakota a...

Nebraska a...

Kansas a

Western Division:

Montana....
Wyoming b
Colorado a..
New Mexico
Arizona a....
Utah..

Nevada a

Idaho a..

Washington

Oregon....

California a....

a In 1889-90.

b Approximately.

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c Includes proceeds of bond sales.

d The State funds apportioned to cities are included in col. 5.

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TABLE 9.-(1) Amount raised per taxpayer; (2) amount raised for each child of the school population; (3) comparison of the number of taxpayers with that of the school population.

Amount raised per capita of adult male popu la- Amount Number

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tion, from

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Washington.

27

6.12

1.40

7.79

14.44

185.3

Oregon...

California b

* United States Census of 1890.

a Approximately.

b In 1889-90.

c In 1890.

d State appropriation for colored schools.

e United States appropriation.

1.38

6.33

1.28

8.99

11.87

132.1

a. 48

5.20

5.11

.21 11.00

17.75

161.3

f Some local funds are not reported.
g Including voluntary contributions.

Including proceeds of bond sales.

i In 1887-88.

j Included in "other sources."

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UNITED STATES.

North Atlantic Division.

South Aflantic Division.

South Central Division.

North Central Division.

Western Division

North Atlantic Division:
Maine

New Hampshire.

Vermont......

Massachusetts.

Rhode Island

Connecticut

New York..

New Jersey b......

Pennsylvania.

South Atlantic Division:

Delaware ab

Maryland

District of Columbia

Virginia..

West Virginia.

North Carolina

South Carolina

Georgia e

Florida.

South Central Division:

Kentucky

Tennessee

Alabama b..

Mississippi.

Louisiana.

Texas

Arkansas b..

North Central Division:

Ohio...

Indiana b

Illinois

Michigan.

Wisconsin b.

Minnesotab.

Iowa

Missouri

North Dakota b..
South Dakota b...

Nebraska b

Kansas b......

Western Division:

Montana...
Wyoming a....
Colorado b....
New Mexico.
Arizona b....
Utah

Nevada b

Idaho b.

Washington...

Oregon..

California b......

a Approximately.

b In 1889-90.

c State appropriation for colored schools.

d United States appropriation.

e In 1890.

f Some local taxes not reported.

Including voluntary subscriptions.

Included in "other sources."

28.2

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0.2

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RECEIPTS OF SCHOOL MONEYS.

(Tables 8, 9, and 10.)

The total receipts of school moneys, as tabulated, foot up to $147,915,282.

Of this sum $8,296,347, or 5.6 per cent of the whole, was the income of permanent school funds; $27,631,657, or 18.7 per cent, was derived from State taxes; $100,358,635, or 67.8 per cent, from local taxes; and $11,628,643, or 7.9 per cent, from sources other than the foregoing.

More than two-thirds of all the money expended for common schools in the United States is raised by local taxation. Only about oneeighteenth is derived from the income of permanent school funds, and less than one-fifth from State taxes. These proportions vary greatly, however, in different parts of the Union, as will be seen by examination of Table 10.

The amount received from State taxes shows an increase of $2,393,088. Pennsylvania and Georgia contribute largely to this increase. The State appropriation of Pennsylvania was increased in 1889 from $1,500,000, at which figure it had stood for some years, to $2,000,000.1 The large increase in the case of Georgia is due to the assessing of a half-mill tax (increased to 1 mill in 1890) and to the allotting to the common schools of all taxes arising out of taxable property in the State in excess of $360,000,000. Georgia schools received from the former source in 1889, $165,000; from the latter, $50,576.

Local taxes. The aggregate increase of local taxation amounted to $4,227,519. The large increase in the local tax of Maine ($137,149) was for the purpose of first supply of free text-books. Illinois gained nearly $2,000,000, an increase in one year in local taxes more than equal to the total amount raised from all sources in any Southern State except Maryland, Kentucky, and Texas. New York lost over a million dollars in local taxes, yet still raised nearly twice as much as all the Southern States put together.

These facts emphasize the difference in the sources of support of the schools North and South. In the latter section the conditions created by legislation are too often unfavorable, sometimes even antagonistic, to the development of the principle of local taxation for schools.

Relative amount raised by the several States. - In Table 9 the school revenue of each State has been compared with the number of male persons over 21 years of age. (i. e., with the number of taxpayers, or persons from whom in the main the school revenue is drawn), and also with the school population (i. e., with the number of persons for whose benefit it is raised). These are significant ratios, whereas the revenue per capita of population has no bearing on the matter. See remarks on p. 9.

The legislature of 1891 made a further increase of the State appropriation, raising it to the munificent sum of $5,000,000.

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