TABLE 13.- Percentage classification of school revenues, mainly for 1888-89, showing the

percentage of the whole revenue derired from each source named.

School rcrcnues.-An attempt has been made in the preceding tables (10-14) to make the classification of revenue more accurate than heretofore.

Care has been taken to give separately whenever possible the revenue derived from permanent funds, so that as now tabulated it amounts to 7.4 per cent, of the total, instead of 5.3 per cent. as given in the Bureau's last report.

The classification of taxes into State and local is involved in uncertainty. No criterion can be adopted that will be applicable in all cases. Taxes pass through all shades of gradation from that levied, collected, and apportioned by the State to the purely voluntary local tax.

These and many other difficulties, including the differences of classification adopted in different States, so that it is impossible to reclassity in conformity with the Bureau's schedule, or with any schedule possessing significance that can be devised, render the tables of school revenues to a considerable degree unsatisfactory; in point of fact, it is not possible to form any tables the summaries of which will be more than fair approximations, except as to the total revenue, which may be and is very accurately given.

TABLE 14.--School expenditures, mainly for 1883-89, compared in part with those of preceding year.

.......

Per cent.
United States a... $22, 204, 100 937,018

Per cent.
$87, 888, 666 1.$4, 430,282 |I...... 5.31 $21, 019,786 / $132, 129, 600 | 1..$8,861, 660 ! I...... 7.19
North Atlantic Division a.. 7, 981, 024 444,625

28, 455, 288 I...1, 262, 796 | I.... 4.64 7, 231, 664
South Atlantic Division a.. 1,196, 466 15, 850

44,112, 602 1...3, 169, 610 | I. 7.74
6,353, 156 1... 210, 156 1...... 3.43

936, 803 South Central Division a... 1,121, 540 12, 394

8, 502, 273 1... 539, 050 | 1... 6,77

8,183, 208 | 1... 525, 208 1.... 6.87
North Central Division (.

855, 102
9,778,952 403, 150

10, 172, 246 1...1, 282, 246 | 1......14.43
Western Division a

38,798, 961 | 1...1,566,572
2, 126, 118 111, 029

4.21 | 11, 058, 085 60, 039, 151 | 1...2, 405, 396 I.. 4.17
6,098, 050 I... 865, 550 | I. .16.52

968, 132

9, 303, 328 | 1...1, 465, 328 | I......18. 67
North Atlantic Division:
Maine

163, 650!
New Hampshiro

1818, 000 I... 118, 800 ! I.....6 2.32 6271, 280
115, 768.

1, 252, 930 | I... 28, 369 | I. 2. 32
$23, 139 $178,035 501, 174 | I... 6, 098 I..
Vermont à

1.23

122, 131 58, 858

c739, 073 I... 30,585 | I.... 4.32 (e)

10, 118 173, 309 483, 426 | I.. Massachusetts...

11,024 I...... 2.33 108, 108 810, 765

650, 392 I...
3,770

37, 544 | I...... 6.13
Rhode Island

217, 213

214,097 $5,368, 605 55,580, 703 1... 256,543 I...... 4.82 g1, 115, 481 5,109 18, 606 554, 807

7,510, 719 i 1... 423,513 | I...... 5, 98

573, 413 I...
Connecticut

35, 755
6. 65 111,551

I... 226, 190

907, 287
15,331

82, 215 | I...... 9.96
33, 872 1, 291, 473 1, 325, 345 | 1... 30,028 | I.. 2.32 417, 388
3,744, 560
New York...............
120, 415 173, 400

7.54

1,984, 254 | I... 139, 175 | I...
9,804, 604 9,978, 004 1... 188, 912 I.. 1.93
New Jersey d ............. 590, 016

1, 907, 266 16,050,245 1...1,069, 404 I. 7.14
Pennsylvania

h2, 523, 425 42,525, 425 I... 450, 733 | 1......21.74 (i)
j2,054, 004

3, 115, 441 | I... 469, 565 1.......17.75
6, 669, 798 k6, 669, 798 | I... 264, 903 I...
South Atlantic Division:

4.13 C3, 178, 459 c11,902, 261 I... 889, 270 1........ 8.07
Delaware d....

115,533
Maryland

202, 893 I... 12,893 66.79

m 28, 292 190, 923 40, 973 1,389, 502

246,718 D.. 611, 282 | D... 64. 37 1, 430, 475 | 1... 13,080

3.10 District of Columbia

231, 368 332, 247

1,852, 766 | I... 69, 885 I.. 3. 92 (e) 30, 875 439, 235 470, 110 | 1...

44,242

24,974 I...... 5.61 Virginia..

m 142, 283 184, 908 4,513

n 914, 640 ! I... 149, 591 I.......18.82

0
62,200 1, 220, 838 1,289, 039 | I... 57, 244 I...... 4. 65
West Virginia........

142, 350
220, 753

1,620, 809 ) I...

0 9,179

62, 456 I........ 1.01 11,918

800, 8091 812, 728 | D.. 10, 971 D 1.33 265, 242 1, 307, 901 | I... 67, 251 | I...... 5. 42 15, 830 aThese summaries, except that of column 3, include all the States, estimates being made of the few not reported.

h Revenue for "maintaining the schools." b Estimated.

i Included in column 5. cIncluding debt paid.

j Includes amount paid for renting. dIn 1887-88.

k Salaries of teachers only. e Included in column 9.

lInthe city of Wilmington only, the expenditure for sites, etc., elsewhere is in

cluded in column 9, f Including fuel and janitor's wages.

m Includes some permanent oxpenditure. g Inoludes $427,156 expended for schoolbooks and supplies.

n Also $5,046 were expended for evening schools.

TABLE 14.--School expenditures, mainly for 1838-89, compared in part with those of preceding ycar-Continued.

0
$2, 158

$23, 3-10 23,784 43,943

$62,097
12, 221
27,950
< 25,000

g 12, 394

61, 666
23,786
14,299
33, 307
26,092
111, 066

No Rep.

(i)

South Atlantic Division

Continued :
North Carolina a
South Carolina a .........
Georgia c ............

Florida.
South Central Division:

Kentucky.
Tennessee a.........
Alabama
Mississippi
Louisiana C .............
Texas

Arkansas.
North Central District:

Ohio
Indiana,
Illinois
Michigan
Wigcongin
Minnesota
Iowa
Missouri
Dakota a
Nebraska

Kansas...
Western Division :

Montana a..
Wyoming ......
Colorado.
New Mexico ce
Arizona a ................
Utah
Nevada a

$66, 869

25, 938 d 131, 295

e 25,000
256, 307

85,768
$76, 7798
116,951

4,690
480, 932

100,094
1,198,058

7241, 155
2, 255, 687

641, 661
590, 459
726, 305
861, 251
310,573

243,897
1, 182, 175
1,014,731

$621, 996

183, 611

90,000
141, 702

Per cent.
$547,693 $571,034 | I... $32, 309 I...... 6.0:
396, 333 420, 117 1... 12, 631 I...... 3.10
662, 817 706, 760 | I... 23, 194 | I...... 3. 44

e 450,000
1,65:1,885 1,716,551 | 1... 118, 908 1...... 7.45
966, 923

990, 709 562, 599 576, 898 I... 9, 154

I....... 1.61 930, 669 963, 976 I... 57, 709 I...... 6.37

469, 299 495, 391 I... 24, 748 | I...... 5. 26
2, 498,576 2, 609, 6-12 I... 212, 009 I...... 8.81
830, 041

j 830,011 | I... 39, 908 | I...... 5.05
6,576, 758 6,760, 398 I... 191, 810 | I...... 2. 92
3,996, 199 4, 086, 199
6,772, 686 6,914, 389 | I... 58, 666 1....... .86

3, 193, 535 | I... 120, 878 1....... 3. 93
2,411,281 j2, 414, 231 I... 155, 736 I...... 6.90

2, 145, 238 I... 202, 592 I......10, 43

4,197, 165 I... 90, 063 | I... 2.19 3, 220, 26-1 j3, 220, 264 1... 35, 027 | I...... 1.10

937,717 988, 720 , I... 210, 342 | I. ..28.93 1,891, 852 j1,891, 852 | I... 192, 067 1......11.30

2, 936, 904 I. 309, 391 | I......11.56

e 215,000
8-1, 908 j 81, 908
713, 972 955, 937 I... 369, 695 | I......63.06

74,400 % 74,400
100, 222 105, 866 | I... 15, 626 I......17.32
172, 674 185, 899 | I... 11, 368 | 1... 6.51
135, 308 j 135, 309 | I... 64, 447 | 1......63.40

20,057
66,611
61,449
601, 709
11, 228
46, 411
16, 4:17
51, 482

180, 320

81, 153
h 83, 909

31,881
41, 187
392, 878

37, 174
2, 135, 250

127,216
1,778, 372
1,055,878

589, 563
1,098, 424
1,378,570

975, 179
506, 869

315, 694
1,067,070

Per cent.
6 $700, OGO | I... $38, 151 I...... 5.76
460,134 I..

29,765

I....... 6.91
869, 003 | I... 117, 343 1...... 15. 61
500, COO I...

15, 890

I 3. 28
2, 153, 178 | I... 250,017 1.......13.14
1, 157, 930

750,000 I... 6,689 | I...... .90
1,115, 808 1... 78,544 I. 7.57

541, 269 | I... 29, 999 I...... 5.83
3,483, 452 | I... 705, 280 I.. .25. 39
967, 609 I...

66, 418

I...... 7.37
10,093,700 | 1... 179, 082 1. 1.81
4, 957, 626 D.. 297, 457 D..... 5. 66
11,015, 058 I... 735, 684 I....... 7.16
4,552, 521 I...

30,383

I...... 62
3, 655,012 | I... 165, 002 I...... 4.73
3,981, 215 | 1... 136, 531 | I. 3.55
6, 483, 397 I... 395, 394 | I..... 6.51
4,552, 463 I... 33, 078 | I...... 73
1,790, S68 1... 237, 394 I......15. 28
3,419,721 I... 355, 582 I......11.60
5, 137, 461 ! I... 433, 813 I...... 9.22
:317, 112 I... 22, 867 I 7.92

118, 903
1,501, 14:3 I... 353, 731 I......30.70

115,400 130), 212 I... 12,236 I ..... 10.52 284, 336; ' I... 40, 58)

I...... 16. 62 169,852 I... U 1,970 · I.... 03.03

815, 519
327,885
148, 475
422, 347
361, 731
214, 908

37, 065
150, 820

51,002

..................

68,756

c90,000
c16, 000
550, 206

241, 966

79, 377

e 12, 4-12
e 18, COO

0
mn71,000

e 1,500 41,615 20, 824

22, 029
48, 492
10, 691

817 8,850 2,029

5,644 13, 225