POMONA SCHOOLS BULLETIN FISCAL NUMBER July 1, 1916 A Primer of School Finance for Patrons of Pomona Schools OF POPULATION 191615,750 A PRIMER ' : - " OF ;.; ., , li; SCHOOL FINANCE BY G. VERNON BENNETT, J.D. City Superintendent of Schools, Pomona, California Formerly Treasurer, Province of Leyte, P. I., and Auditor of Municipal Accounts BUREAU OF GOVERNMENTAL RESEARCH LIBRARY 44 LIBRARY BUILDING BOARD OF EDUCATION ALLEN P. NICHOLS, President C. E. GREASER, (nominated from) 1st Ward C. F. SAWYER, " " 2nd " J. F. LOBINGIER, " " 3rd " C. D. BAKER, " " 4th " ADMINISTRATION G. VERNON BENNETT, Superintendent and Secretary Board of Education A PRIMER OF SCHOOL FINANCE BY G. VERNON BENNETT Lesson I INTRODUCTION A Treatise is a book that describes and explains the plan, workings and details of a subject, giving rules and exceptions. A Primer is a book that describes in a very simple way the general plan of a subject, giving the most general rules. This little book is not a treatise: it is a primer for the use of beginners. Many people even adults and wise men prefer to begin the study of a subject through a Primer. Such a book gives one a general view of the subject, and at the same time gives enough facts and information for the average man or woman. There are many important facts, rules, and exceptions of school finance that are not contained in this book. The most important facts and rules of school finance are described here. This Primer treats of school money, whence it comes, how it is distrib- uted to schools, and how it must be spent. Lesson II SCHOOL DISTRICTS The most absolutely necessary fact for the beginner to know about California schools is our district system. The following are the most im- portant districts: Common (or Elementary) School District High School District Union High School District. In cities and most towns the Common 'School District has the same boundaries as the High School District; but the important fact must not be lost sight of, is that they are two distinct districts, with two distinct Boards of Education, and with distinct systems of finance. The men composing these two boards are, however, the same. Thus, Messrs. Nichols, Greaser, Sawyer, Lobingier and Baker compose the Pomona Elementary School Board, and they also compose the Pomona High School Board. They hold a meeting as the Elementary School Board, adjourn, then hold a meeting as the High School Board. A Union High School District contains two or more Common School Districts, united for High School purposes only. Each Common School District has its school board, and the Union High School District has an entirely separate board composed of different men. PRIMER OF SCHOOL FINANCE Lesson III - JURISDICTION OF VARIOUS BOARDS The Common (Elementary) School Board governs the Kin- dergarten and the Elementary School. In many communities this latter school includes grades One to Eight inclu- sive. But where Intermediate Schools exist, the Elementary School includes grades One to Six, inclusive, only. The High School Board governs the High School, the Junior College, and the Inte- mediate Schools. The Inter- mediate school contains, ordi- narily, the 7th, 8th and 9th grades. The High School con- tains the 10th, llth and 12th grades, and in districts where there is no Intermediate School the 9th grade also. The Junior College may be said to contain the 13th and 14th grades. Common School Boards may establish Evening Elementary Schools and Technical Schools. High School Boards may es- . tablish Evening Secondary Schools and Technical Schools. Union High School Boards govern the High School. Un- ion High School Boards, unlike City High School Boards, cannot establish Intermediate Schools without the consent of the voters of the various common school districts con- tained in the Union High School District. a | Q 33 5 "3 o -C Q 02 !S <u : w ** b SH CO 3 Q "3 fe 2tl By auth Order is OB | & '-^ 3 3 43 9 <fi O u <^ 02 Q o g D g E ^^ T3 C 02 | > j ~. c t-H > L ~] '^ &P != Cue H a OH g J &. Y **? OH 02 <j E a T3 S >> kyj 4_J 05 o: 15 .y c 3J p s c 1 3 > > E W m. S CC ^ 03 05 H OH 02 05 K O O a o 02 J cc OH O s S crs_ E>^ -^^ ^. ^Z c to o M-fi"c gJSSJ -CT3 *O2 ^-.O ^ bc^i-sO * o> &C QJ >H 3 cS T3 ^ ^ > ^i'O < ^ 1^2 >^ * >> o c a' go 0) 03 !! o "s 3O 2 - O O si !- 13 ee- 02 .. & 2'j U .S -2 08O2O 0)13 A PRIMER OP SCHOOL FINANCE Lesson IV THE KINDERGARTEN Where the kindergarten exists it is supported entirely out of the local kindergarten tax. The rate can never exceed 10 cents on the $100 of tax- able wealth. Suppose the assessor's list shows that all the real estate in your district is valued at $1,000,000. Then at 10 cents for each $100 the tax will yield each year $1000. This will have to pay your kindergarten teacher, janitor, and for supplies, fuel, etc. The kindergarten tax is paid along with other taxes to the County Tax Collector and deposited in the County Treasury, and is paid out of the County Treasury in small quantities upon presentation to the County Treasurer of a Warrant signed by the President and Clerk of the Elementary School Board, and approved by the County Superintendent and the County Auditor. How much tax (at a 10-cent rate) will a man pay whose house and lot are assessed at $8,000? If the rate is 8 cents? What is the assessed valuation of your District? Suppose it would cost $800 per year to run a kindergarten in your Dis- trict, is your District rich enough to yield that much money at a 10-cent rate? At an 8-cent rate? At a 5-cent rate? Lesson V ELEMENTARY SCHOOLS: STATE AID The Elementary School derives support from State, County and District. The State aid is based upon (1) the number of statutory teachers and (2) the average daily attendance, as follows: (1) For each statutory teacher $250 per year. How may a district know the number of statutory teachers to which it is entitled? The number is arrived at by dividing the average daily attendance of last year by 35, the quotient is the number of statutory teachers, one teacher being allowed for a remainder greater than 9. A district with an attendance of 5, 8, 15, 35, or 44 would be entitled to one statutory teacher, and only one. A dis- trict of 45 would be entitled to two one for its unit of 35 and one for its surplus of 10. To how many would an average daily attendance of 350 entitle a district? 359? 360? 370? 385? In addition for each 700 average daily attendance, two teachers are allowed. For an average daily attend- ance of 700 there would be 22 teachers, etc. The term "statutory teacher" has nothing to do with the number of teachers employed. A district usually has more teachers than statutory teachers. (2) After all this money has been apportioned there is usually a great deal left in the State school fund. This amount left is distributed among the various districts on the basis of strictly average daily attendance. In 1915-16 there accumulated in the State treasury $5,406,990. In Sep- tember, 1915, the State Superintendent ascertained that all the districts in the State combined were entitled to 11,645 statutory teachers. At $250 for each, he distributed $2,911,250.00 to the districts. He then had $2,495,740 6 A PRIMER OF SCHOOL FINANCE left, which he apportioned in February, 1916, to the various districts on a basis of average daily attendance for 1914-15. The total average daily attendance for the State was 331,000, and gave a rate of $7.54 per pupil. Pomona received $13,187.46. What was her average daily attendance for 1914-15? This latter sum, on the average daily attendance basis, varies somewhat from year to year. In general, however, a district will receive from the State on the above basis, $250 per statutory teacher and in addition $7.54 per unit of average daily attendance. Lesson VI ELEMENTARY SCHOOLS : COUNTY AID We have described in the preceding lesson the basis for State aid to elementary schools. In this lesson we explain the County aid and how the amount is arrived at. The County must provide an amount sufficient so that when the State aid is added a district will receive at least $550 per statutory teacher. We showed in the preceding lesson that during 1915-16 a district in Los Angeles county received from the State $250 per statutory teacher. It follows that the County must then furnish each statutory teacher at least $300. In addition, the county must raise a sufficient amount so that each district will receive on the average daily attendance basis at least $13.00. In Lesson V we saw that during this year each district received from the State $7.54 per pupil. Then the county would have to give each district $13.00 minus $7.54, or $5.46 per pupil. These sources will stand out more clearly if I give an example: Pomona had an average daily attendance of 1749 for 1914-15, and on the plan de- cribed in Lesson V was entitled to 54 statutory teachers. In 1915-16 Pomona received in her elementary funds the following amounts: COUNTY STATE $13,500 from the State at $250 per each of 54 stat. teachers $16,200 " " County " $300 " " " " " Total - $550 " " " " " $13,187.46 " " State " $7.54 " " " 1749 av. daily att. $7,800.54 " " County" $5.46" " " " " " Total - $13.00 " $24,000.54 $26,687.46 or $50,688.00 from both State and County. Lesson VII ELEMENTARY SCHOOLS: DISTRICT TAX 4 Some districts manage to support their schools entirely from State and County aid; but most districts have to have a district tax also. Now the districts need to raise only enough money so that, when added A PRIMER OF SCHOOL FINANCE 7 to State and County aid, there will be a sufficient amount to run the schools. Suppose it costs a certain country district $1305 per year to run its school, and suppose the average daily attendance was 35 pupils, then it would receive from State and County At $550 per teacher $550.00 At $13 per pupil 455.00 $1005.00 there would still remain $1305.00 minus $1005.00, or $300.00 that would have to be raised by a district tax. In this case the School Board would meet and make out its budget of expenses somewhat as follows: Teacher's Salary $1000.00 Janitor's Salary 100.00 Repairs 100.00 Supplies, etc 105.00 Total $1305.00 State and County Aid 1005.00 Balance to be raised by special tax $300.00 A "special" tax means simply a District tax. The budget would then be signed by the School Board and sent to the County Superintendent, who would approve it and transmit it to the County Board of Supervisors. The Supervisors would ascertain the assessed valu- ation of the district and would levy a tax sufficient to raise $300.00. But the law will not permit a higher rate than 30 cents on the hundred dollars. If the assessed valuation of the district was $100,000, then the maximum rate of 30 cents would just raise $300. If the assessed valuation was $200,000, then a 15-cent rate would be sufficient. But if the assessed valu- ation was only $80,000, then a 30-cent tax would yield only $240.00, and the School Board would have to reduce the expenses of the district. In this latter case the district would receive only $ 240 from the Special Tax 1005 from the State and County Aid $1245 Total The Board would have to cut down expenses so as to keep within its income. Lesson VHI-HOW THE FUNDS ARE DISTRIBUTED The assessment of property is made each year in January, February and March. The Assessor goes about from house to house until the whole district and the whole county are covered. The lists are collected and an assessment roll is compiled. By July 1 anyone may know what the assessed valuation of his district is. 8 A PRIMER OF SCHOOL FINANCE The city superintendents and district clerks make their reports on July 1, so that shortly thereafter one may know the average daily attendance and the number of statutory teachers corresponding to each district of the county and State. With all these data in hand one may figure out very readily how much money each district is going to receive for the coming year. The funds for 1916-17 will all depend upon the average daily attendance of 1915-16, the statutory teacher allowance based upon said attendance for 1915-16, and the assessed valuation of property taken from the assessment made in the spring of 1916. The funds are not all poured into the District's vaults at the County Treasurer's office at once. Instead they come in four quarterly apportion- ments about as follows: About October 8, 1916, comes from the State an apportionment based on the $250 allowance per teacher. About January 1st to 20th, County aid based on the $300 per teacher, and possibly two-thirds of the Special Tax (on the District) money. About March 1, State aid on the Average _Daily Attendance basis. About May 20, County aid on the Average Daily Attendance basis, and the remaining one-third of the District Special Tax money. Suppose that the District had no balance July 1, but had to make sev- eral payments in July, August, September and early October. How could it make those payments when it had no funds in the County Treasury to its credit? The laws of California provide that the districts may draw warrants against an empty treasury up to 90 per cent, [see School Law, p. 200] of the amount of the next apportionment. These warrants will be honored by the County Treasurer and paid by him out of any surplus funds he may have on hand. (When the apportionment is made and funds belonging to the borrowing district come into the county treasury, then the County Treasurer takes out of the District's funds the amount borrowed and returns it to the fund from which it was borrowed.) Lesson IX HIGH SCHOOL FUNDS : STATE AID High School districts derive their funds from three sources, from the State, from the County, and from the District. Each year the State of California, in order to encourage secondary education, distributes a small amount of funds to the various high schools. As soon as it is learned how much money has accumulated at Sacramento in the High School Fund, the State Superintendent distributes the money through the County Superintendent and county treasury to the various high school districts. One-third of the total amount is distributed equally among the high schools of the State irrespective of the size of the school. A school of 20 pupils gets as much as a school of 2400 pupils. A PRIMER OF SCHOOL FINANCE The other two-thirds is distributed to the various high schools on a basis of average daily attendance. A school of 2400 average daily attend- ance pupils would get 120 times as much money as the school having an average daily attendance of only 20. In 1915-16 the apportionment of the one-third of the State High School Fund was on a basis of $1007.85 per high school, while that of the remain- ing two-thirds was on a basis of $9.99 per pupil. The schools referred to above would have received as follows: SMALLER LARGER SCHOOL SCHOOL On basis of being a High School $1,007.85 $ 1,007.85 On basis of average daily attendance at $9.99 per unit 199.80 23,976.00 $1,207.65 $24,983.85 In 1914-15 the apportionments were $9.99 per pupil and $947.45 per school. As these amounts are not likely to change materially, one can readily work out what his school is likely to receive next year from the State. Lesson X-HIGH SCHOOL FUNDS: COUNTY AID County aid to high schools is provided for in a new law. High schools have not received aid from the county until this year (1915-16) . The county gives aid on the following bases: (a) For being a high school, $250 per teacher actually employed the preceding year, but for not more than four teachers. If a high school had employed two teachers in 1914-15, then it would receive $500 this year; if three, then $750; if four, then $1000; if twenty, then $1000 only. If it is absolutely new this year, then it receives $1000 this year. (6) On average daily attendance basis, the rest of the money left in the County High School Fund. The amount is uncertain, but the calculation is on the basis of $60 per pupil of average daily attendance for the preced- ing year. (c) To reimburse the district for the payment of transportation of pupils not living in a high school district the actual amount paid, but not exceeding $5.00 per month per pupil. Let us illustrate. High School District Q had twenty-five teachers in 1914-15 on full time, and average daily attendance of 400 pupils, seven of whom had been brought from a grammar school district that was not in a high school district at a cost for transportation of $60 each for the year of ten months. On teacher basis of $250 each, but not exceeding four $ 1,000.00 On average daily attendance basis of 400 pupils at $60 each 24,000.00 Transportation of 7 pupils at not to exceed $5 each per month, $50x7 350. 00 Total County Aid $25,350.00 10 A PRIMER OF SCHOOL FINANCE Lesson XI HIGH SCHOOL FUNDS ; DISTRICT TAX If the funds derived from the state and county are not sufficient to sup- port the high school, the High School Board must raise the rest of the money by a direct tax upon the people of the district. It does not require a vote of the voters of the district; but the amount needed is asked for by the Board of Education and the rate of taxation necessary to raise that amount is fixed by the County Board of Supervisors. Suppose in a certain high school district that it will take $50,000 to run the high school for next year, but that by careful calculation the State Aid will be only $5,000 and the County Aid only $25,000. Then the District Board will say to the Supervisors, "We must have $20,000 raised by a local or, as it is called, Special Tax." The assessed valuation of the District is $4,000,000. Then the Supervisors must levy a Special Tax of 50 cents on the $100 for the ensuing year. But the rate is not unlimited. The laws of California say very plainly that no matter how much the district may want to tax itself, the High School Special Tax rate can never exceed 75 cents on $100. Suppose in the above case cited, the assessed valuation of the district had been only $2,000,000. Even though the district needed $20,000, it could raise only $15,000, for the Supervisors could impose no greater rate than 75 cents, which would yield only $15,000 in taxes. What would the District Board do in such a case? It needs $50,000; it can raise only $45,000. Well, it would have to cut down its expenses by economy, eliminate a teacher or two, reduce amount of supplies and equipment to be purchased, etc. Finally, let us calculate the maximum income of a High School District whose average daily attendance this year in Day School is 1000 and in Evening High School is 100, which employed 35 full-time teachers in Day School and three full-time teachers in Night School, the assessed valuation of which is $8,000,000. Twenty pupils were transported at $4.00 each per month, 10 months. State Aid: 2 High Schools, at $1007.85 $2,015.70 State Aid: 1100 average daily attendance at $9.99 10,989.00 County Aid: Teacher basisDay 4, Night 3, at $250 1,750.00 County Aid: 1,100 average daily attendance at $60 66,000.00 County Aid : Transportation 20 pupils at $40 each 800. 00 Special (District Tax) at 75 cents per $100 60,000.00 Total Income $141,554.70 Lesson XII BUDGET OF A UNION HIGH SCHOOL DISTRICT AND THE CONSTITUENT ELEMENTARY SCHOOL DISTRICTS Let us, for a clearer understanding of the law that enables the High School Board to take over the 7th and 8th grades, use an illustration. Let us suppose that in the Gridley Union High School District the people of the A PRIMER OF SCHOOL FINANCE 11 various elementary school districts decide to send the 7th and 8th grade children to High School and pay a small amount to the High School District for educating those children. No. Children No. in No. in No. No. Assessed in 1-6 7 and 8 9-12 Ele. H.S. District Valuation Grades Grades Grades Teach. Teach. Gridley City $1,600,000 320 100 9 Manzanita 200,000 70 15 2 West Liberty 200,000 70 15 2 Butte 50,000 25 5 1 Live Oak 50,000 25 5 1 East Gridley 100,000 40 10 1 Gridley Union H. S. $2,200,000 150 150 12 BUDGET GRIDLEY CITY Payment to Gridley Union High School District for the educating of 100 pupils $1,000.00 Salaries of 9 Teachers and Principal 9,000.00 Operating, Maintenance, Janitors, etc 2,750.00 Proposed expenditures $12, 750.00 State and County Aid (average daily attendance 1st to 8th grades inclusive for past year, say 350) $10, 050.00 Special Tax (rate 17 cents) 2,720.00 $12,770.00 BUDGET MANZANITA DISTRICT (West Liberty just the same.) Payment to Gridley Union High School, for educating 15 pupils at $10 each $ 150.00 Salaries of two teachers 1,800.00 Operating, Maintenance, etc 660.00 $2,610,00 State and County Aid (average daily attendance 1st to 8th inclu- sive for past year, say 70) $2,010.00 Special Tax (rate 30 cents) .- 600.00 $2,610.00 12 A PRIMER OF SCHOOL FINANCE BUDGET BUTTE ELEMENTARY DISTRICT Payment to Gridley Union High School District for educating five pupils $ 50.00 Salary of one teacher 740.00 Operating, Maintenance, Janitor, etc 300.00 $1,090.00 State and County Aid (average daily attendance 1st to 8th grades inclusive, for past year, say 30) $ 940.00 Special Tax (at maximum rate of 30 cents) 150.00 $1,090.00 BUDGET EAST GRIDLEY ELEMENTARY DISTRICT Payment to Gridley Union High School District for educating ten (7th and 8th grade) pupils $ 100.00 Salary of one teacher 900.00 Operating, Maintenance, Janitor, etc 300.00 $1,300.00 State and County Aid (average daily attendance 1st to 8th grades inclusive for past year, say 45) $1,685.00 Special Tax (none necessary) $1,685.00 It will be seen from a study of the above budgets that it is of immense benefit to every district to have its 7th and 8th grade pupils taught by the High School. In the first case, if the Elementary district had not sent her Intermediate pupils to High School, Gridley City District would have had to have three more teachers at a cost of $2,700, and with additional sup- plies, desks, etc., amounting to at least $400, making a total charge of $3100. Subtracting from this amount the $1,000 to be paid to the High School, there would have been a total additional burden of $2100. This would require a 30-cent instead of a 15-cent Special Tax. In Manzanita and West Liberty an additional teacher each would have been required, and this additional cost could not have been met, because the Special Tax is already at the maximum of 30 cents. It would have affected East Gridley by causing her to employ a second teacher, which would have necessitated a Special Tax of about 30 cents. It would, therefore, be greatly to the financial benefit of each grammar school district to enter into arrangements for the education of its 7th and 8th grade pupils in the Intermediate High School. A PRIMER OF SCHOOL FINANCE 13 Lesson XIII HOW THE MONEY IS USED The laws of California provide that money derived from certain funds shall be spent in certain ways. All funds received from the State must be spent for teachers' salaries, and for that alone. No janitor's salary or payment for supplies or repairs can be paid out of the State funds. At least one-half of county elementary school funds must be used in payment of teachers' salaries. The other half may be spent for any pur- pose for which the law allows schools to spend money. The Special Fund (derived from a direct tax on property within a school district) may be spent for any school purpose, such as purchase of supplies, payment of repairs, teachers' salaries, other employees' salaries, purchase of land or equipment. No State or County Funds can be spent for Summer School or Vacation School salaries. If such schools are maintained, they must be supported out of Special (District) Fund. County High School Funds may be spent for maintenance purposes, such as teachers' and janitors' salaries, supplies, repairs, etc. Kindergarten Funds must be spent for kindergarten purposes. Elementary School Fnnds must be spent only for Elementary School purposes. High School Funds must be used only for High School purposes, and for the 7th and 8th grades when those two grades are included in an established Intermediate School. In making payments of any kind, the payment must be made by a war- rant drawn on the County Treasurer. Said warrant must be signed by the President and Clerk of the District School Board and approved by the County Superintendent and County Auditor. [For sample of High School Warrant see page 14.] Lesson XIV-HOW THE MONEY IS RAISED We have seen in former lessons how the District Funds are raised, namely by the Special Tax, the maximum for which is, for Kindergarten purposes 10 cents, for Elementary School purposes 30 cents, and for High School purposes 75 cents. We must now describe how the County and the State raise the funds which they use to aid education in the various districts. The County raises all of its money by direct taxes on the real and per- sonal property within its boundaries. As we have learned in previous lessons, the County must raise enough elementary school money so that when it is added to the State aid there shall be enough to distribute to the districts $550 for each statutory teacher and $13 for each unit of average 14 A PRIMER OF SCHOOL FINANCE daily attendance. But the rate ^ s of taxation for this purpose "o ^ shall never exceed fifty cents I 1 3 9 on the $100 of assessed valua- ^ w ^ a tion. In Los Angeles County nj e 3 in 1915 the rate necessary was *o -4-> 6 only 17 cents, and this was the Q 0) T3 rate actually imposed. T3 03 The County must also levy <D o .. H a County High School tax suf- > C a c W a. 3 ficient to distribute to each o a O DH 3 High School District $60.00 u *^ - P-'C' 2 D EM t>. ^ for each unit of average daily i u 3 T3 CO C - D C S H attendance. There is no max- H 4H s : "" UM < So ^ imum limit to the rate of tax- D O -2 03. o < ^ <j< ation for this purpose; but as ^ E OS o H X W C nrl 2? c8 S ^ M* $60 per pupil is the fixed fl} amount to be raised, no limit 2 C X is /2 T 2 c ' O a) .2 is needed. The rate for 1915 p* 4- t 0> Q^ ^ 3 0) in Los Angeles County was < 1 'S^F 1 1 14.5 cents on the $100 of as- ^ (I c o {H < oS^ *o o sessed valuation. . ^" |S -J 3 -'c 1 "H There is a permanent State Q j; > ) J .2S 3 S 00 o n PQ 4J School Fund which cannot bs 1 D "o C Its I'-S directly used for school pur- g K ! D u 3 . ^ ^ *-> M.2 |s poses, but only the interest 03 C ^ A *y j=Q -7 x-8 .6 thereon can be used for school ins I J3 T3 >, a | W D purposes, and then only as aid as *) H bJD c no +j " 0) 0) C ffi > 3 |S 0) Q> -C > * o to the Elementary schools. H ^< 3Q 3 j 0) ^ O O "S | M-9 o * This Permanent State School ^. In "*"* S >j a, o) c JJ Fund now amounting to over 3 0> rfi C Cd ^ g eS -*J S c $7,500,000 is derived from the ^^^ C " bCO) ** OS- following sources: ^^ >> ^ B Oj > >H e O^T3 S (1) Sale of State school 5^ OJ Q, O> GO 3 "is ^C | lands. o ft J3 (2) Sale of estates left by r"""; ' a Q g^Ji g' persons dying without leaving O 0) 5 a will or heirs. &M 3 o ^ ^ ^* m ^<TJ rQ ^^ <U r ~ <fM - > "* C O C c (3) Such percentage as ~ ,c i S - EH >- a> ^ ^^ 2 > 1 may be granted by Congress * *"* - JH I H S 5 c 9 Z f | fcuO^ "g m o ^ a* ^ ' 3 ^ ^^ * * ^ .f*. of the sale of public lands in TJ[ 3 >> -*J o S i -S O O< "^ G O X^ 0)*O ^ ^ * h o: w California. O QO ^ i ^ 01 3 <1 p B 'i ^ ^ (4) Gifts, escheats, etc., ^a 1 5 12 T^H cc 3 a rs > ^^ ^ bt ^ ^ < i jJ C/!i OJ -i-J 3 ^ 'c as may be allowed the fund by 81 : o> c W C IV h/i tuO "^ C c WH 5 ^c 5 ^ H c oS -5 the State legislature. wos 3 5 Cfi &H . ji s A PRIMER OF SCHOOL FINANCE 15 In addition to the interest on this fund, there is set aside out of the proceeds of the Collateral Inheritance Tax $250,000 per year, which is dis- tributed to the schools of the State as aid. In addition to these allowances the State Controller must take out of the General Fund of the State an enormous sum of money and place it in the School Fund. This sum must be sufficient to distribute to the element- ary school districts of the State $15 for each unit of average daily attend- ance. The General Fund of the State is not raised by direct tax on real estate and personal property, but by indirect taxes. The chief indirect taxes of California are the Corporation Tax and the Collateral Inheritance Tax. Up to 1915 the poll tax yielded an enormous fund which was used almost entirely for the support of the public schools. The people voting at the polls in the fall of 1914 passed a constitutional amendment prohibiting the collection of a poll tax. This was a staggering blow at the public schoois. Fortunately for the public schools of California, the Governor and the last two legislatures have put through laws that have made it possible for us to get other revenues to make good the terrible loss. (For sample High School Budget see following page. ) HIGH SCHOOL SPECIAL TAX REQUEST To the Board of Supervisors of Los Angeles County, California: As provided in Sections 1755 and 1756 of the Political Code, the Govern- ing Body of Pomona City High School District submits to you its estimate that $38,000 is the sum of money needed by the aforesaid High School Dis- trict for the purposes hereinafter stated, for the school year ending June 30, 1916. We estimate the district's income for said school year as follows: Total Balance (not including Building Funds) July 1, 1915 $19,470 Estimated Income from State arid County 38,300 Tuition of 400 pupils attending Intermediate Schools at $30 each 12,000 Total estimated income $69,770 The High School District will need to have and to expend money for the year ending June 30, 1916, as follows: For debts outstanding July 1, 1915 (July 1, Aug. 1, Sept. 1, teach- er's salaries belonging to 1914-15) $15,000 For salaries of 49 teachers, principals and superintendents, includ- ing four Intermediate Schools 62,000 For salary of one stenographer 500 For salaries of four janitors 4,000 For salary of one librarian 900 For books, charts, maps and flags 1,000 For dray age, freightage and expressage, $200; telephone, $100 300 For fuel, $600; light and power, $800 1,400 For insurance, fire, $100; industrial, $120 220 For janitors' supplies, $2,000; laundry work, $100 2,100 For paper, $100; printing and postage, $400 500 For lavatory and toilet supplies, $250 ; water, $250 For transportation of pupils 300 Art, including architecture, fine and applied, supplies 500 Agriculture, $700; commercial subjects, $250 950 Domestic art, $200; domestic science, $300 500 Metal working, $1000; woodworking, $500 1,500 Health and development and physical culture 200 Science For supplies not named above 2,000 For ordinary repairs 1,000 For rent of land for agriculture 400 For erecting one school building in Building Trades Course 2,000 For rent of Washington Building and upper floors of San Antonio, Garev and Hamilton Buildings for Intermediate School purposes 8,000 For Night School * 1,500 For balance to carry over to July 1, 1916 * Total estimated needs 107,770 Total estimated income (see above) 69,770 Total Special Tax needed $38,000 Signed by the President and Secretary of the Board of Education of the Pomona High School District. * A balance should always be provided for at this point. It was not so provided for by the Pomona Board in 1915, so that a saving might be made to the taxpayers. The rate of taxation was accordingly reduced from 75 cents on the $100 (rate for several years past) to 50 cents for 1915-16.