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 REPORT 
 
 OF THE 
 
 School Revenue Commission 
 
 TO THE 
 
 OHIO STATE TEACHERS' ASSOCIATION 
 
 SUBMITTED AT ITS ANNUAL MEETING 
 
 HELD AT PUT-IN-BAY 
 
 JUNE 25-27, 1907 
 
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 New York 
 
 State College of Agriculture 
 
 At Cornell University 
 
 Ithaca, N. Y. 
 
 Library 
 
REPORT 
 
 OP THE 
 
 SCHOOL 
 REVENUE COnniSSION 
 
 Ohio State Teachers- Association 
 
 COLUABUS, OHIO: 
 
 THE Berlin Printing Co/^pany 
 1907 
 
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Report of the School Revenue Commission to the Ohio 
 State Teachers' Association. ' 
 
 Historical Statement. 
 
 Pursuant to a resolution adopted by the Western Ohio Superintend- 
 ents' Round Table, requesting the appointment of a Commission to in- 
 vestigate the subject of School Revenues, the following persons were 
 requested to serve in that capacity: Edmund A. Jones, State Commis- 
 sioner of Common Schools, Columbus ; E. B. Cox, Superintendent of 
 Schools, Xenia ; W. O. Thompson, President Ohio State University, Col- 
 umbus ; Henry G. Williams, Dean of the State Normal School, Athens ; 
 S. D. Shankland, Member General Assembly, Willoughby. 
 
 The Commission held its first meeting in Columbus on Tuesday, 
 February 13, 1906, and organized by electing Edmund A. Jones, Chair- 
 man, and S. D. Shankland, Secretary. Subjects for investigation were 
 assigned as follows : 
 
 History of School Tax Legislation in Ohio, Mr. Jones. 
 
 Revenues, Actual and Possible in Ohio, Dr. Thompson. 
 
 School Lands, Mr. Cox. 
 
 Taxation of Franchises and Corporations, Mr. Shankland. 
 
 Collection and Distribution of School Revenues, Mr. Williams. 
 
 At the meeting of the Ohio Teachers' Association at Put-in-Bay, 
 June 26, 27 and 28, 1906, the first half day's session was devoted to a 
 discussion of school revenues. All members of the Commission, except 
 Mr. Williams, who was ill, presented papers along the line of the topics 
 assigned to them for investigation as indicated above. 
 
 The State Teachers' Association adopted the following recommenda- 
 tions made by its Executive Conu^ittee : 
 
 1. That, desiring to provide for effective agitation of the question 
 of how to secure increased financial support of the public schools and 
 to utilize the work already done, the Commission of the Western Ohio 
 Superintendents' Round Table, consisting of Hon. E. A. Jones, Supt. E. 
 B. Cox, Dr. W. O. Thompson, Hon. S. D. Shankland, and Dean Henry 
 G. Williams, be requested to act as a Commission of the Ohio State 
 Teachers' Association to make investigation and report to this body at 
 the next meeting on the subject of School Revenues and Their Proper 
 Distribution. 
 
 2. That Supt. J. W. Carr, of Dayton, who as chairman of the In- 
 diana committee which did such effective work in this direction, be added 
 to the membership of this commission. 
 
 3. That the Ohio State Teachers' Association appropriate $200 to 
 add to the appropriation of the Western Ohio Superintendents' Round 
 
 3 
 
4 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 Table to defray the expenses of the Commission and for the publication 
 of their report to the Association, said appropriation to be disbursed as 
 the Executive Committee may order. 
 
 4. That the report of this Commission be printed and distributed to 
 members of the Association one month before the next meeting. 
 
 5. That the Executive Committee be directed to set apart an entire 
 morning session at the next meeting for a discussion of the Commission's 
 report. 
 
 The Executive Committee believes that the time is propitious for 
 making an effective appeal to the legislature for adequate support of pub- 
 lic schools, but regards it as necessary that there shall be authoritative in- 
 lormation on the subject and a scientific basis for intelligent demands. 
 
 On Monday, December 10, the School Revenue Commission met in 
 Columbus and appeared before the Taxation Commission, recently ap- 
 pointed by Governor Harris, of which Attorney General Wade H. Ellis 
 is chairman. Oral arguments were presented and later a printed brief 
 was sabmitted. This brief is given in full in this report. 
 
 Altogether the Commission has held seven meetings, four in Col- 
 umbus and one each in Put-in-Bay, Chicago, and Dayton. 
 
 WORK OF THE COMMISSION. 
 
 Much time and patient research have been given to the different 
 phases of this subject by the members of the Commission, and it has 
 been thought best to print the papers in full for the benefit of the Asso- 
 ciation. The brief prepared by Dr. Thompson for submission ' to the 
 Legislative Tax Commission, appointed by Governor Harris, is given 
 first. The other papers follow without any particular reference to logical 
 arrangement or relative importance. The thanks of the Commission are 
 due to the superintendents, principals and teachers who so kindly and 
 -promptly replied to the questionaires that were sent them. It was the 
 purpose of the Commission to ascertain as far as possible the actual 
 existing economic conditions among the teachers in representative cities, 
 villages and townships; the income received from salary and other 
 sources ; the ownership of homes ; the money expended in preparation for 
 the work of teaching; the cost of living; other expenses incident to the 
 proper social position of a teacher; the profit or loss at the end of the 
 year; and a comparison of the salary of the teacher with that of per- 
 sons engaged in other occupations in the same community. 
 
 The tables accompanying the report are worthy of a careful study. 
 
 From replies received from 133 cities and villages, it will be found 
 that 52 superintendents, high school teachers and principals of buildings 
 receive a salary in excess of $2000 a year ; 192 from $500 to $800 ; one- 
 half of the high school teachers receive less than $1000 and more than 
 
TO THE OHIO STATE TEACHERS ASSOCIATION. 5 
 
 ■one-third of the ward principals are paid less than $800. It must be 
 remembered that most of the teachers filling these positions have been 
 at large expense in preparing themselves for their work. Of the 9009 
 elementary teachers, in cities and villages, two-thirds receive less than 
 .$800. 
 
 COMPARISON WITH OTHER OCCUPATIONS. 
 
 When comparing the teacher with those engaged in other occupa- 
 iions it is found that m sixty-two out of sixty-four cities reporting, the 
 salary of the postmaster is about one and one-third times as much as 
 the salary of the superintendent of schools. 
 
 In forty Ohio cities the salary of high school teachers is less than 
 is paid for linemen, firemen and rural carriers in the same cities. 
 
 In forty-six Ohio cities salesladies, stenographers and head waiters 
 receive a larger salary than the majority of elementary teachers. 
 
 RURAL DISTRICTS. 
 
 In the rural districts, in 1906, the average annual salary of 12,209 
 teachers was $320. In the 423 rural districts reporting to the Com- 
 mission, the aggregate annual salary was $381. The average actual neces- 
 sary expenses are given as $322. Eighty per cent find it necessary to live 
 with relatives or friends or engage in some other occupation other than 
 teaching to make a living. Seventy-five per cent contemplate leaving the 
 profession because of greater financial returns in some other calling. 
 
 A glance at the table will show that the increase in the cost of 
 living has been much greater than the increase in the salary of the 
 teacher. It is evident that larger salaries must be paid and greater in- 
 ducements offered if we would attract the best talent to the profession, 
 especially men of superior ability and collegiate training; retain efficient 
 and well qualified teachers in the service, enable them to properly support 
 and educate their children, and accumulate a small sum as a dependence 
 for their support when the time comes that they can no longer report 
 for duty in the school room. 
 
 Reports From Other States. 
 
 The matter of school revenues has been investigated recently in a 
 number of states and some valuable reports have been given to the public. 
 The following quotation is from the report of the Minnesota Educational 
 Association : 
 
 THE WAGES OF TEACHERS AND OTHER WORKERS COMPARED. 
 
 "That the wages of the public school teacher in America are lower 
 than the wages of the ordinary industrious unskilled laborer can be shown 
 beyond the possibility of contradiction by proof easily within reach. 
 
b REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 Fair Basis for Comparison. — Before noting illustrations of this 
 wage condition, it must be pointed out that since teachers are on expense 
 throughout the year, ic seems entirely fair that their annual rather than 
 their monthly income be used in any comparison with other incomes. A 
 very small per cent of teachers are able to add to their income by se- 
 curing profitable work durmg the vacation periods. On the contrary it 
 is often expected by the public that teachers shall engage in some form 
 of vacation study or in travel, to render their future teaching more ef- 
 fective. 
 
 Average Wage for All Teachers. — The United States Commis- 
 sioner reports for 1904, a national expenditure of $167,824,753 for the 
 salaries of 455,242 superintendents and all kind of teachers in our public 
 schools, which gives an average of $368 per year. This is not the mini- 
 mum salary nor is it the average for rural teachers, but the average an- 
 nual salary for all public school workers from city superintendents to 
 rural teacher. 
 
 The average earnings of municipal street laborers in forty-eight cities 
 in all parts of the country is $9.66 weekly. Counting fifty weeks as an 
 average year, these workers on the streets and sewers receive $483 per 
 year, which is $115 more than the average for all teachers in the United 
 States and $75 more than the minimum salary for teachers in the same 
 cities. 
 
 A Serious Dilemma. — If teachers are not earning more than they 
 get, then the welfare of the State is jeopardized. The education of the 
 -young is too delicate and too important a work to put into the hands of 
 , persons who cannot earn more than $368 per year. On the other hand, 
 if teachers are now earning more than they get, the law which causes 
 workers to shift to fields where better pay is offered for the same ability 
 will deplete the teaching ranks until the teachers will earn no more than 
 they get. In either case the people must increase the pay of teachers or 
 they will begin speedily to deteriorate and the public school become a by- 
 word. 
 
 Some one may ask at this point, "Why do men stay in a calling 
 offering so little financial inducement?" The answer is simple: "They 
 don't." 
 
 The loss of men teachers entering other callings through the neces- 
 sity for better pay, becomes almost a national calamity, as year by year 
 the number of men decreases. This absence of men in our schools was 
 noted by the Mosely Commission of Englishmen as a distinct weakness. 
 Mr. Mosely says : "Not only did I find comparatively few men engaged 
 in teaching, but also few preparing to become teachers ; and upon further 
 investigation I discovered the reason to lie in the smallness of the re- 
 muneration, which is insufficient to attract a good class of men. This I 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. 7 
 
 think a serious defect, and I venture to suggest that higher, salaries should 
 be paid to teachers of both sexes, but especially to men, in order to make 
 it worth while to take up the profession, not merely as a duty, but as a 
 remunerative occupation." 
 
 Number of Men Decreasing. — The number of men in public school 
 service has so decreased that in this country at present less than ten boys 
 in one hundred ever come in contact with a man teacher, and in cities in 
 the grades the number is scarcely two boys in one hundred. This means 
 one man for 2000 children. While the number of women teachers has 
 more than doubled since 1880, there are today fewer men teachers in 
 the country than at that time. (1880, men, 122,795; women, 163,000; 
 1904, men, 113,744; women, 341,498.) 
 
 Percentage of men in whole number of teachers 
 (U. S. Com. Report, 1904.) 
 
 1880 1890 1900 1904 
 
 In United States 43% 35% 30% 25% 
 
 In N. Cent. States 42% 32% 28% 23% 
 
 What We Spend for Other Things. — Here are some actual fig- 
 ures of American expenditures which have a bearing upon the question: 
 ■'Can we afford to pay larger salaries to teachers?" 
 
 Annual national government appropriation for 1907 $ 741,000,000 
 
 Annual national pensions to old soldiers 140,000,000 
 
 Annual national expense for Army and Navy 174,000,000 
 
 Annual "drink" expenditures 1,450,000,000 
 
 Annual expenditures for beer alone 700,000,000 
 
 Annual expenditure for tobacco 750,000,000 
 
 Annual U. S. expenditures for superintendents and 
 
 teachers ('03-4) 167,824,753 
 
 Total annual expenditures for public schools (.'03-4) . $ 273,216,060 
 
 The annual expenditure per capita for alcohol and tobacco $29 00 
 
 For all forms of education ('03-4) per capita 3 30 
 
 The annual per capita expenditure per pupil ('03-4) 24 14 
 
 The fact of the matter is, seen in any discussion of school funds, 
 that as a people we are not even half in earnest about public school edu- 
 cation." 
 
 From Report to Indiana State Teachers' Association. 
 "Good Salaries for Good Teachers Only. The committee does not 
 appear as the champion, of high salaries for all teachers, regardless of 
 merit. Its motto is : "Good salaries for good teachers and no salaries 
 at all for poor ones." The poor teacher is always overpaid. In fact, he 
 is dear — too dear — at any price. The chief reason for paying better sal- 
 aries is for the purpose of obtaining good teachers. Good teachers are 
 necessary for the progress of the nation. Our people will retrograde, if 
 
8 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 the business of- teaching is turned over to children and inefficients. Pro- 
 gress in knowledge, skill and morality is possible only when teachers pos- 
 sess brains, power and character. Such talent commands good pay in 
 any market. Can the State afford to do without it in the school room? 
 Shall persons of first class ability be starved out of the profession of 
 teaching ? 
 
 "The most striking facts I have gathered," says Mr. Mosely, the 
 noted English educator, "are these: — 
 
 "(i). That the people of the United States spend a marvelous 
 amount of money on their public schools, endowing education more lav- 
 ishly than any other people in the world. 
 
 "(2). They do not spend enough. The salaries to teachers are not 
 sufficient for the service the country desires and should have. 
 
 "The money lavished on the schools goes to buildings and equip- 
 ment, which are on a much more generous scale than in England, but the 
 teachers — the living force of the schools — are kept short." 
 
 Proposed Salaries For Good Teachers. Good teachers in the 
 country schools should receive from $420 to $600 per year. The mini- 
 mum salary for teachers in the rural schools should be $420 per year, or 
 $60 per month for seven months. Good teachers in the grades in town 
 and village schools should receive from $480 to $650 per year. The 
 minimum for good teachers should not be less than $480 which is only 
 $60 per month for eight months. Good teachers in the grades in cities 
 below 40,000 should receive from $600 to $800 per year. The minimum 
 for good grade teachers should not be less than $600 per annum which 
 is only $66 2-3 for nine months. The salaries of good grade teachers 
 in our larger cities should be from $750 to $1000, the minimum being 
 $750. There is not a grade teacher in the state today that receives $1000. 
 The salaries of good ward principals in the smaller cities should be from 
 $900 to $1200, in the larger cities from $1200 to $1800. The salaries of 
 high school teachers in our smaller cities should be from $900 to $1200, 
 and in our larger cities from $1200 to $1800. The salaries of high 
 school principals in our smaller cities should be from $1400 to $2000, 
 and in our larger ones from $2000 to, $3000. The salaries of good sup- 
 erintendents in the smaller cities should be from $2000 to $3500 per year 
 and in the larger ones from $4000 to $6000 per year. Then their salaries 
 would only equal those of the postmasters." 
 
 Necessity for Larger Revenues 
 
 Besides the much needed increase in teachers' salaries, more money 
 is needed for our public schools to extend the work of supervision in 
 the rural schools and furnish much needed State assistance to the weaker 
 districts; to reduce the number of pupils per teacher in city and village 
 schools so that more individual work can be done ; to give the benefits of 
 
TO THE OHIO STATE TEACHERS ASSOCIATION. V 
 
 manual training and domestic science to a much larger number of pupils ; 
 to furnish very many of our high schools with better apparatus and to 
 provide good libraries for every school district in the State ; to establish 
 additional normal schools for the professional training of teachers, and 
 to make still more liberal appropriations to meet the constantly increas- 
 ing demands of the higher institutions that are under the control and di- 
 rection of the State. 
 
 As an evidence of the need of State assistance it may be stated 
 that for the past year quite a number of districts were unable to con- 
 tinue their schools for a longer period than four months after making the 
 maximum levy of twelve mills and placing three-fourths of it in the 
 tuition fund. 
 
 Larger Revenues "Without an Increase in the Rate of Taxation. 
 
 A study of the history of school tax legislation in Ohio shows that 
 there has been a very large increase in the annual expenditure for public 
 schools in the last few years. In 1876 this amount was $2,924,109; in 
 1880 it was $7,526,222 ; in 1900 it had increased to $14,426,855 ; and for 
 the year ending August 31, 1906, it was nearly twenty-one millions of 
 dollars. 
 
 The school year has been gradually extended from an irregular 
 period to six and seven months, and under the new code provision is 
 made for a minimum school year of thirty-two weeks. 
 
 There has been but little variation in the State tax for school pur- 
 poses in the last century, but there has been a marked increase in the 
 local rate of taxation. This was very small for many years. It was 
 finally raised to seven mills, and under the present law the maximum 
 levy is fixed at twelve mills, and with the favorable vote of a majority 
 of the electors of the districts an annual school levy of seventeen mills 
 may be made for any or all school purposes. 
 
 The Commission realizes that in many instances in our cities and 
 villages the limit in taxation has been reached, and any further increase 
 in the levy would become exceedingly burdensome to the taxpayers. For 
 Lhis reason it believes the time has come when a revision of the State 
 system of taxation is not only desirable but imperative. 
 
 The following, briefly stated, are some of the suggestions and recom- 
 inendations made in reference to this matter. 
 
 Suggestions and Recommendations. 
 
 The question of revenues is one of the most vital questions touch- 
 ing educational needs in this country today. Especially is this true in 
 Ohio owing to contemplated legislation and \o a limited recognition of the 
 needs of the schools for larger revenues. 
 
10 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 The demand for increased revenue for all public and governmental 
 enterprises has made the old system of revenue inadequate. 
 
 A change in our State system of taxation will give an opportunity 
 lO correct certain evils and abuses that have grown up under our new 
 and- rapidly developing industrial conditions. 
 
 The interests of our common schools are closely identified with 
 the interests of the State and should be kept so. They should have first 
 consideration in any plan to remodel our tax laws because of their im- 
 portance to the State and the additional fact that thirty-four per cent, 
 of our revenues are expended for public education. 
 
 The chief source of school revenues is a general property tax. If 
 the State tax is abolished, the interests of the public schools should be 
 safeguarded and reasonable provision made both for maintenance and 
 expansion. 
 
 Education is not a question of merely local interest. It would be 
 unfortunate if the State should ever neglect its opportunity to supervise 
 and control the forces of popular education. 
 
 The source of much of the corporate wealth of our cities is in dis- 
 tricts that have no power to avail themeselves of it. -It is equitable that 
 this form of wealth should make return to the locality where it is 
 produced. 
 
 The abolition of a State tax does not necessarily involve the in- 
 tegrity of our educational system. The assignment of a certain per cent, 
 of all revenues received by the State, somewhat in excess of the thirty- 
 four per cent, above mentioned, to the common school fund, would give 
 increased support with increased revenues. 
 
 Any change in the system of taxation should make ample provision 
 for higher education. 
 
 There is need of larger revenues for the payment of teachers — sixty 
 per cent, or more of the levy made for school purposes should be used 
 to this end. 
 
 Both local and State support of schools is advocated. 
 
 Greater uniformity in the appraisement of property. It would be 
 better if property were appraised at a fair cash value than according to 
 present arrangement. 
 
 A higher appraisement with a lower rate is better than a lower 
 appraisement with a higher rate. 
 
 Certain kinds of property that now escape taxation should bear 
 their share of the burden. This is especially true of franchises and 
 public utilities. 
 
 A general property tax may have been all right in 1851. At that 
 time railways occupied a mihor place and there were no great franchise 
 values. 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. 11 
 
 In the paper of Dean Williams it is shown that the State of Ohio is 
 doing comparatively little toward helping communities unable financially 
 to provide adequate school facilities. The dangers in the repeal of the 
 direct levy for the support of the schools are pointed out and several 
 substitutes are suggested. The unpopularity of the direct state tax is 
 admitted and the county unit plan is suggested in lieu of the state tax. 
 He further shows that the demands upon the schools are steadily in- 
 creasing and that these demands make imperative a larger revenue for 
 the schools, and, since the cost of living has advanced thirty-seven per 
 cent, within the past seventeen years, taking the entire country into con- 
 sideration, a levy of one and thirty-seven hundredths mills now would be 
 required to equal a levy of one mill then. It is also stated that the ques- 
 tion of the distribution of our school revenues is almost as important as 
 the method of raising the revenues, and much more likely to be regarded 
 as relatively unimportant. In this way, grave injustices and inequalities 
 have been allowed to creep in. 
 
 The present Ohio plan of the distribution of state funds on the basis 
 of the enumeration is shown 'to be one of the most inequitable plans in 
 use in this country, and a combination basis is suggested to take its 
 place — a combination of the number of teachers actually employed and 
 the average daily attendance. 
 
 Ohio is a great and prosperous State — never more prosperous than 
 at the present time. She has wonderful agricultural resources, great 
 mineral wealth, large -industrial interests, extensive systems of steam and 
 electric railways, and millions of dollars in her banking institutions. It 
 would seem to be an easy mat,ter to meet the legitimate expenses of the 
 State. A just and equitable system of appraisement of all kinds of prop- 
 erty that should contribute to this end and a reasonable rate of taxation 
 would provide sufficient revenues to meet all other state expenses, secure 
 to the public schools and the higher institutions of learning under the 
 care and control of the state a much more generous support than they 
 have hitherto received, make adequate provision for the professional 
 training of its teachers, and insure the much needed State assistance for 
 the weaker districts. 
 
 In view of the fact that the general subject of taxation is promi- 
 nently before the public at this time and an effort will probably be made 
 to secure a revision of our present system of taxation by the next general 
 assembly, it is urged that the members of the Ohio Teachers' Association, 
 after a thorough discussion of this subject, take such action as will tend 
 to secure for our public schools such a per cent, of the general revenue as 
 will guarantee permanency and security to our school system, provide 
 liberallv for its present needs and meet the demands of further growth 
 ^nd educational advancement. 
 
12 REPORT OF THE SCHOOL REVENUE -COMMISSION 
 
 It is also suggested that teachers everywhere throughout the State 
 should realize the importance of this matter, become familiar with the 
 subject of taxation, and join with boards of education and patrons of the 
 schools in a united and determined effort to secure the desired legislation. 
 
 It should be said in explanation of the absence of any report on 
 school lands that Superintendent Cox, after consultation with the State 
 auditor's department and correspondence with each county auditor in 
 the State, was unable to get sufficient accurate and reliable data upon 
 the subject to warrant any publication at this time. An arrangement 
 has been made with the State bureau of public accounting, whereby, 
 through its inspectors who visit the different sections of the State, it is 
 hoped that reliable data may be secured which will enable the Commission 
 at a later date to give the members of the association the information de- 
 sired in reference to the disposition of the various school lands of the 
 State, amount received from rents and sales, and the extent and value 
 of said lands that are still unsold. It is evident that any additional 
 data that may be expected from this source is of little moment and will 
 not affect the general result. 
 
 Edmund A. Jones, 
 
 Chairman. 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. IS 
 
 Report of the School Revenue Commission to the 
 Ohio Tax Commission. 
 
 BY DR. W. O. THOMPSON. 
 
 Gentlemen: — We, the undersigned members of the School Rev- 
 enue Commission of the Ohio Teachers' Association, appointed at the 
 last annual meeting of said Association in June, 1906, at Hotel Vic- 
 tory, Put-in-Bay, Ohio, beg leave to submit the following statement 
 for }Our consideration: 
 
 I. The teachers of the State and especially school superintendents 
 and administrative officers who are brought by virtue of their posi- 
 tions into a more or less intimate acquaintance with the prevailing 
 system of public revenue and the problems arising therefrom, have, 
 for some years, been of the opinion that some changes in our laws con- 
 cernmg taxation should be made in order to correct certain evils and 
 •abuses that have grown up under new and rapidly developing indus- 
 trial conditions. 
 
 They are further of the opinion that every legislative reform or 
 change in methods of securing public revenues should keep clearly 
 in view the fact that the increasing population of the State renders 
 increased school facilities imperative. The popular demand for pro- 
 gressive methods in education, for the introduction of the several 
 forms of industrial education and for a just and equitable remuneration 
 for the services of teachers, makes the annual budget for education a 
 constantly increasing one. 
 
 The limits of this increase are not easily suggested but intelligent 
 observation indicates that when the importance of the subject is com- 
 pared with other public enterprises, the demands of the budget are 
 not beyond moderation. 
 
 With the demand for increased revenue for all public and gov- 
 ernmental enterprises the State of Ohio is forced to recognize a change 
 — practically a revolution — in the methods of wealth production that 
 has made the old revenue system inadequate to the needs and to 
 recognize further that the new industrial conditions have served to 
 emphasize and in some cases to increase the inequities of the estab- 
 lished revenue system. 
 
 The teachers of ^he State therefore unite cordially and earnestly 
 upon tv/o propositions (i) That the revenue system of the state should 
 be modified and adjusted so as to meet the requirements of the an- 
 nual budget while at the same time abuses should be corrected and the 
 recognized evils of the present revenue system, so far as practicable, 
 removed ; (2) That provision should be made in the modification of 
 
14 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 existing revenue laws for adequate revenues for education together 
 with provision for such increase from time to time as would meet the 
 needs of the increasing population. 
 
 2. As is well known the chief source of school revenues is the gen- 
 eral property tax. This is manif est . from the fact that local revenues 
 are from this source and from the fact that the per capita distribution 
 by the State is from the levy of one mill for the common school 
 fund now provided by the State. So far as the schools are 
 the beneficiaries of the school lands which have been sold and the 
 proceeds made a part of the so-called "irreducible debt" of the State, 
 the revenues, since the reduction of the State levy for the sinking 
 fund, are provided from what is known as the general revenue fund 
 collected pursuant to legislation from sources other than the general 
 property tax. 
 
 Inasmuch as popular discussion for some years has suggested 
 that the levy for State purposes should be abolished we regard it 
 our duty to offer some considerations upon that matter. This paper ' 
 proceeds upon the basis that whatever is good for the State is good 
 for all the institutions of the State including the public schools. In 
 order, however, to assure the people that proposed legislation, es- 
 pecially in matters of taxation, shall not endanger the ordinary prog- 
 ress of the schools or so revolutionize conditions as to unsettle the 
 public confidence in the stability of our system of education we are 
 of the opinion that the public schools should be safe-guarded and 
 •reasonable provision made both for maintenance and expansion. The 
 members of the School Revenue Commission of the Ohio Teachers' 
 Association do not think it within their province to propose tax leg- 
 islation to the Ohio Tax Commission, but we trust we may with pro- 
 priety be permitted to call attention to the effects of certain legisla- 
 tion and to direct attention to educational policies of long and ap- 
 proved standing. In the first place we suggest that the abolition of 
 the State levy for the common school fund might endanger the in- 
 tegrity of the State system of public common schools. This would 
 not necessarily follow, but the danger is so real that the abolition of 
 the State levy, in our judgment, should not be m.ade unless an ade- 
 quate and permanent provision should be made for this feature of 
 the State's system of education. 
 
 Upon this general proposition we suggest (i) That education is 
 not a question of mere local interest. The State is interested in an 
 intelligent, self-sustaining and productive citizenship in every local 
 community. It would be most unfortunate if the 'State should lose 
 or neglect its opportunity and duty to supervise and control the forces 
 of popular education. It would be most unfortunate if by consent of 
 the State a lethargic or indifferent locality should be able to put the 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. 15 
 
 stamp of ignorance upon itself or to deny to its youth the facilities 
 for a standard and adequate education. (2) The development of the 
 resources of the State has called forth new forms oi organization. 
 Corporate wealth is often found in cities while the sources of this 
 wealth are located in districts which have no power to avail them- 
 selves of any portion of this wealth for the support of education or 
 of the local government. The taxes paid by such corporate wealth 
 usually find their resting place in the municipal or State treasury. It 
 is manifestly equitable that this form of wealth should make return 
 to the locality where it is produced. The most practicable method of 
 securing such result is for the State in the administration of its school 
 system to make return to the several communities by maintaining a 
 system of efficient public schools under State supervision. (3) We 
 suggest that apart from the question of taxation the people of the 
 State believe in and are loyal to the State system of common schools. 
 The complaints against the inequity as between certain counties or 
 communities in the distribution of the one mill tax levy as now pro- 
 vided would disappear if the State levy were abolished and would not 
 reappear under any distribution from the general revenue fund. This 
 complaint has been the most serious objection to the State system and is 
 clearly seen not to be valid as against the systemi of education but valid 
 only as against the revenue system. We therefore unite in a most urgent 
 appeal that no recommendation shall be made by the Ohio Tax Commis- 
 sion that shall involve in any degree an attack upon the integrity of the 
 present system of State common school education, and we further urge 
 that any and all recommendations shall include a policy that will pro- 
 vide for and maintain it. (4) We suggest that the abolition of the State 
 levy for common school purposes does not necessarily involve the integrity 
 of the State system of education ; nor does any other modification or 
 change in the revenue system of the State. Upon this point we offer the 
 statement that in general terms the annual revenues of the State are sub- 
 stantially seven millions of dollars. The revenues from the common 
 school levy are substantially two millions of dollars. It would not be 
 difficult to ascertain for any year or series of years the proportion of 
 State revenues applied to the support of the common schools. , In a 
 careful study of revenues by Henry G. Williams, Dean of the Normal 
 School, Athens, it appears that a little more than thirty-four per cent, 
 of the revenues collected by the State for State purposes is applied 
 to public schools and that substantially the same percentage of all 
 revenues collected from the people for all purposes is applied in the 
 same way. By assigning a proper percentage of the State's revenues 
 to the common school fund provision for State support wbuld be 
 easily made. Such a plan would provide for an increased support 
 with the increased revenues and ability of the State. This plan would 
 
16 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 not interfere with but would encourage and stimulate local support. 
 The percentage or proportion of revenue so assigned could be adjusted or 
 increased from time to time as the legislature should deem proper and 
 desirable. The uneasiness in the minds of the friends of the common 
 school system arises from the fact that a State levy is practically perma- 
 nent and the fear that any system of appropriations' not provided for by 
 a levy would be more or less uncertain and contingent. As a matter of 
 fact and theory all legislation is subject to amendment and repeal. The 
 important issue is, that in proposed amendment or repeal the State shall 
 keep in mind that its good faith is pledged to the support of public educa- 
 tion and that no legislation should be a repudiation or breach of that faith. 
 In the further consideration of this question it may be remarked that the 
 policy as set forth in the ordinance of 1787, which declared that schools 
 and the means of education should forever be encouraged, and the policy 
 of the Federal government in which the State has concurred and co- 
 operated that the school lands should constitute a partial endowment of 
 the common schools, have made the interests of the common schools a 
 great public trust. We express our belief that no citizen in his legisla- 
 tive capacity would wilfully violate or ignore that trust. Our hope is that 
 the Ohio Tax Commission in its report will in recommending adjustments 
 and changes in the State's system^ of revenue legislation urge that the 
 State will keep this "trust forever sacred and inviolable.. We express our 
 belief that whatever is good for the State will prove beneficial and helpful 
 to the institutions of the State. The interests of the common schools have 
 always been identified with the interests of the State. We believe the 
 State should keep them so. The justification for presenting this state- 
 ment is that popular education is a most vital and important element in 
 the welfare and perpetuity of the State. We believe it to be our duty as 
 representing the teachers and educational interests of the State to urge the 
 consideration of the great cause of education in every forward movement 
 which proposes through legislation to secure a more equitable adjustment 
 of revenues and a greater efficiency of the State. 
 
 3. In addition to the common schools the State is providing for the 
 support of normal schools, colleges and universities. In the main these 
 are supported from the proceeds of the State levy. Moreover the State 
 has pledged itself to the support of existing institutions and may in the 
 future provide for other institutions of a similar character. There is no 
 reason, however, if the State should decide to abandon the general prop- 
 erty tax and abolish the levy for State purposes that it should recede in 
 the least degree from its loyalty to and support of these institutions. We 
 cali attention to this matter that the members of the Ohio Tax Commis- 
 sion may be assured of the hearty support of the teachers of the State in 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. 17 
 
 any recommendations they may make that shall include the proper pro- 
 vision for the maintenance and development of higher education. 
 
 4. In presenting ihis paper the chief purpose is to urge that in ad- 
 justing the revenue system of the State the Ohio Tax Commission shall 
 have in mind the importance of maintaining the State system of education 
 under State supervision and control and of providing increased revenues. 
 We present one further consideration therefore as bearing upon the ques- 
 tion of support of education from the State's revenues. It is a matter of 
 general information that the Federal government has jurisdiction over 
 practically all the means of indirect and unconscious sources of revenue so 
 far as international and interstate commerce is concerned. At present 
 not far from nine hundred millions of dollars is annually received from 
 such sources. With the development of present tendencies the control 
 of such sources of revenue is liable to increase. This will result in an 
 increase not only in amount of revenue, but in the number of such sources 
 of revenue. In all the states of the Union the annual revenue for State 
 purposes is not far from two hundred millions of dollars. With the 
 development of modern industry the proportion of the State's revenues 
 that will come from sources other than the general property 
 tax will steadily increase. Corporate, excise and franchise taxes 
 will increase. The tendency of these two movements will be 
 to increase the revenue possibilities of the Federal and State gov- 
 ernments while decrea.'ing relatively the number of the sources from 
 which the local units may secure revenue. In this development the police 
 powers of the State will not need proportional development and greater 
 revenues will be available for internal improvement and the develop- 
 mental functions of the State including education. It would seem there- 
 fore, that a revenue policy that would contemplate a larger participation 
 by the State in the support of such enterprises as affect all the people 
 would be in harmony with modern industrial and commercial develop- 
 ment. Among such enterprises education is the most prominent and 
 perhaps the most vital. If the State proposes to readjust the legislation 
 the time would seem most opportune to make a liberal and adequate pro- 
 vision for the schools. 
 
18 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 Collection and Distribution of School Revenues 
 
 BY HENRY G. WILLIAM,S, ATHENS, O. 
 
 ALTHOUGH as Americans we often boast of our, free public schools 
 and of their marvelous influence upon the civilization and the 
 prosperity of our people, yet any student of education who is familiar 
 with the facts will tell us that our public schools are unequal to the task 
 imposed upon them ; that the increased demands made upon these schools 
 far exceed the pace set by the increase in revenues provided for the pros- 
 ecution of the work imposed upon them by society at large, by the local 
 community, or by the ideals of those engaged in the work of education; 
 and, further, that the public purse-string is drawn tighter on appropria- 
 tions for education than for material advancement. A careful study of 
 the facts and an impartial analysis of them will certainly prove that the 
 public schools not only need larger revenues than they now receive; 
 but that these revenues may be substantially if not adequately augmented 
 without making the support of the schools a burden to the people. 
 
 Tk P ki ^^ ^^'^^ ^^ ^^^ ^™ °^ ^^^ writer to show in these pages, by 
 
 assembling authoritative evidence, that the school is a 
 public blessing and not a public burden; that it is worth 
 vastly more to our people, individually and collectively, than it costs; 
 that money spent on public schools is an investment, not an expense; 
 that money so invested by the State yields a gratifying profit in an im- 
 proved citizenship, a safer and more stable government, a more whole- 
 some social order, and serves as an ever-increasing annuity to the State; 
 to show further that the growing complexity of our civilization is almost 
 constantly imposing new tasks upon the school in the form of more ex- 
 tended curricula, better qualified teachers, more extensive equipment, 
 etc., without a corresponding increase in the means with which to secure 
 these additions without making the burden fall upon the teacher— the 
 individual who profits least of all by these improvements. The writer 
 hopes also to show that as a state we are abundantly able to provide 
 ample means for every legitimate need; that Ohio is today sharing in 
 the marvelous and unprecedented material prosperity of the country 
 at large; that the sources of revenues now available in Ohio are ample, 
 but that the methods of producing and distributing these revenues are 
 inequitable, out-of-date, and lacking in a proper educational incentive, 
 the last-named defect being no less serious than the first. 
 
 ... The writer realizes that the task imposed upon him is not 
 
 I 1 ^ ^^ ^^^ ^^^ ^^^ ^^ *^ ^^^ ^° believe that the public mind 
 In eres e . ^^^ i^^^^^ toward this subject an attitude of honest inquiry. 
 During the past five years there has been much discussion in Ohio on 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. 19 
 
 the subjects of taxation and revenues, and the reading pubHc have been 
 apt and earnest students. The Hterature that is being spread broad-cast 
 'over the State, and the many addresses that are made by students of 
 these subjects, are having most telhng effect, because people will read 
 and think, and they usually act upon their best judgment, and that judg- 
 ment is based upon such lessons as they may have learned by experience 
 or observation, or from the lips or pens of others. If the instruction 
 now being furnished the people of Ohio on this subject is unsound, the 
 real will of the people may be thwarted; if the whole truth be spread 
 before them, we may rest assured that their decision will not be far 
 wrong. Speakers and writers on the subject of taxation now have 
 an audience of interested students of the subject and if they fail to 
 preach and teach the truth in a telling way it will be their own fault. 
 
 While the writer is interested in the subject of public rev- 
 _. enues in its broadest and fullest sense, it has been his aim 
 
 to limit his discussion to the needs and just demands of 
 the public schools. Much that has been said and written during this 
 agitation in Ohio has apparently failed to include the needs of the public 
 schools. At least, aside from what schoolmen in Ohio have said upon 
 the subject, comparatively litttle attention has been given to the public 
 schools as recipients of advantages to be gained by recasting our system 
 of raising and distributing revenues. This is doubtless due to two 
 facts — our most active students of finance are not engaged in the work 
 of public education and the schoolmaster has not been enough in evi- 
 dence in the study of this question. If we are to recast our system of 
 taxation, certainly the largest beneficiary, and at the same time the 
 largest claimant, should receive first consideration. 
 
 The total disbursements by the State for the year ending 
 n-k °* November 5, 1906, for all purposes was $8,531,295.40, of 
 
 'which $2,901,055 went to the cause of public education, 
 or 347o of the total. The statistics show that the schools constitute 
 the largest single interest or department of our state government. The 
 same is also true of our local government. We have no county tax for 
 education, but the local city, town, village, and township taxes for 
 schools amounted, in the year ending November 15, 1906, to $16,602,- 
 662.40, even exceeding the totals for city, township, and village pur- 
 poses by $641,000. The total county taxes, for all county purposes, 
 amounted to $13,465,487.83, no part of which was for education; the 
 total local taxes was $39,723,118.68, of v/hich, as above stated, $16,602,- 
 662.40 went for local school purposes. With a total of $2,920,455.92 
 of the State tax raised by the 1.35 mills (it is now 1.345) we raised a 
 grand total of $56,108,063.43, of which $19,523,118.32 went for edu- 
 cation — the public schools, normal schools, and universities. This 
 
20 
 
 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 means that 34.6% of all our revenues, both State and local, was spent 
 for education. It should be remembered that the per cent of our entire 
 resources, State and local, spent for education, is practically the same 
 as the per cent of our present State expenditures for education. The 
 following tabular statement presents this lesson in a more graphic way: 
 
 TABLE I— EXPENDITURES BY COUNTIES FOR EDUCATIONAL PURPOSES 
 
 COUNTIES. 
 
 X,? 
 
 o'5"-i 
 E- 
 
 is 
 
 3 a 
 
 Cuyahoga . . 
 
 Hamilton 
 
 Franklin 
 
 Lucas 
 
 Montgomery 
 
 Stark 
 
 Summit 
 
 Mahoning .., 
 Columbiana . 
 
 Belmont 
 
 Clark 
 
 Butler 
 
 Lorain 
 
 Tuscarawas . , 
 Muskingum . 
 
 Wood , 
 
 Ashtabula . . . 
 Washington . 
 
 Allen 
 
 Licking 
 
 Trumbull 
 
 Jefferson 
 
 Richland 
 
 Miami 
 
 Darke 
 
 Hancock 
 
 Seneca 
 
 Scioto 
 
 Ross 
 
 Lawrence . . 
 
 Athens 
 
 Wayne 
 
 Erie 
 
 Guernsey — 
 Sandusky — 
 Fairfield .... 
 
 Jackson 
 
 Crawford 
 
 Putnam 
 
 Huron 
 
 Perry 
 
 Greene 
 
 Clermont 
 
 Auglaize . . . 
 
 Hardin 
 
 Highland — 
 
 Logan 
 
 Van Wert .. 
 Coshocton . . 
 
 Portage 
 
 Marion 
 
 Meigs 
 
 Brown 
 
 Mercer 
 
 Gallia 
 
 Knox 
 
 Paulding . . . 
 
 Henry 
 
 Monroe 
 
 439,120 
 409,479 
 164,460 
 153,559 
 130,146 
 94,747 
 71,715 
 70,134 
 68,590 
 60,875 
 58,939 
 56,870 
 54,857 
 53,751 
 63,185 
 51,655 
 61,448 
 48,245 
 47,976 
 47,070 
 46,591 
 44,357 
 44,289 
 43,105 
 42,532 
 41,993 
 41,163 
 40,981 
 40,940 
 39,534 
 38,730 
 37,870 
 37,650 
 34,425 
 34,311 
 34,259 
 34,2i8 
 33,915 
 32,625 
 32,330 
 31,841 
 31,613 
 31,610 
 3a.,192 
 31,187 
 30,982 
 30,420 
 30,394 
 29,337 
 29,246 
 28,678 
 28,620 
 28,237 
 28,021 
 27,918 
 27,768 
 27,528 
 27,282 
 27,031 
 
 $266,506,615 
 280,969,960 
 109,699,940 
 88,237,830 
 77,497,770 
 60,712,540 
 42,846,780 
 42,059,140 
 31.088,620 
 28,158,836 
 36,552,155 
 35,840,275 
 29,558,393 
 21,566,050 
 26,326,123 
 26,851,800 
 24,429,495 
 19,199,235 
 26,221,801 
 27,745,976 
 25,126,157 
 24,977,390 
 24,978,760 
 26,650,450 
 27,969,720 
 23,133,940 
 22,723,050' 
 14,071,389 
 18,721,582 
 
 9,591,517 
 10,312,225 
 23,154,890 
 17,261,330 
 11,692,929 
 18,476,210 
 20,422,720 
 
 7,785,546 
 20,7U,830 
 12,094,370 
 18,514,110 
 U,112,768 
 18,797,550 
 10,126,450 
 13,492,442 
 13,589,480 
 11,775,091 
 16,081,500 
 13,074,370 
 14,459,650 
 18,458,110 
 18,247,430 
 
 6,901,600 
 
 9,145,970 
 11,785,005 
 
 6,380,210 
 16,558,630 
 
 7,091,080 
 10,117,240 
 
 8,240,276 
 
 $607 
 
 574 
 587 
 535 
 597 
 599 
 453 
 462 
 620 
 630 
 539 
 394 
 499 
 520 
 474 
 398 
 546 
 589 
 539 
 546 
 564 
 616 
 657 
 550 
 552 
 343 
 457 
 243 
 266 
 612 
 459 
 343 
 
 227 
 618 
 372 
 572 
 348 
 594 
 432 
 320 
 435 
 379 
 528 
 430 
 490 
 631 
 636 
 241 
 323 
 420 
 228 
 596 
 257 
 370 
 304 
 
 $1,471,984 06 
 
 963,772 56 
 
 455,269 65 
 
 386,119 63 
 
 125,359 95 
 
 230,302 18 
 
 207,834 72 
 
 185,159 14 
 
 148,170 36 
 
 134,290 29 
 
 169,502 08 
 
 162.376 35 
 
 149,889 65 
 
 125,605 05 
 
 125,357 95 
 
 137,187 13 
 
 127,518 05 
 
 U4,6ff7 61 
 
 122,117 02 
 
 136,151 81 
 
 123,225 41 
 
 114,161 48 
 
 110,025 98 
 
 128,222 61 
 
 U4,559 41 
 
 100,005 13 
 
 95,450 59 
 
 81,588 43 
 
 100,322 21 
 
 67,195 32 
 
 85,681 25 
 
 84,803 20 
 
 82,294 69 
 
 76,742 84 
 
 77,124 59 
 
 89,651 52 
 
 58,550 00 
 
 69,686 33 
 
 71,072 62 
 
 92,510 28 
 
 71,285 56 
 
 102,831 30 
 
 78,513 55 
 
 73,370 28 
 
 28,881 69 
 
 74,124 18 
 
 81,826 90 
 
 72,190 81 
 
 69,067 66 
 
 80,370 73 
 
 85,359 70 
 
 47,115 08 
 
 56,622 00 
 
 66,242 64 
 
 47,391 14 
 
 76,613 22 
 
 56,032 05 
 
 55,916 79 
 
 59,525 96 
 
 $3,094,158 36 
 1,565,717 92 
 1,183,065 17 
 637,438 05 
 192,025 75 
 422,688 02 
 427,263 93 
 329,000 69 
 269,676 13 
 270,762 24 
 270,578 99 
 288,762 72 
 355,456 92 
 202,195 07 
 192,025 75 
 222,384 42 
 278,838 91 
 165,417 87 
 267,297 86 
 237,554 28 
 243,088 91 
 205,959 17 
 216,559 92 
 
 253.888 54 
 195,525 25 
 156,198 53 
 145,683 82 
 169,970 07 
 150,950 41 
 
 97,502 71 
 113,150 58 
 128,347 52 
 122,326 18 
 129,587 63 
 U9,969 51 
 U9,641 22 
 111,434 24 
 133,383 91 
 U3,909 03 
 167,718 50 
 117,938 96 
 161,783 83 
 103,713 18 
 125,021 05 
 
 55,662 62 
 109,098 12 
 130,891 83 
 139,177 22 
 104,229 04 
 133,426 18 
 134,629 96 
 
 65,54146 
 
 81,251 43 
 
 104.889 30 
 59,020 40 
 
 135,183 96 
 84,492 91 
 88,654 64 
 78,024 91 
 
 $8,896,282 62 
 5,705,262 49 
 2,571,695 39 
 2,632,546 35 
 1,865,325 96 
 1,095,847 U 
 1,163,713 2S 
 1,087,400 35 
 734,409 57 
 553,251 9S 
 718,330 35 
 796,057 01 
 801,820 60 
 517,584 83 
 600,308 88 
 801,420 68 
 552,185 n 
 427,251 68 
 656,083 05 
 538,688 50 
 534,676 00 
 561,816 22 
 648,009 53 
 537,076 12 
 559,662 41 
 647,650 37 
 482,075 95 
 361,202 53 
 344,782 21 
 240,529 56 
 309,875 47 
 348,726 98 
 389,582 17 
 274,684 15 
 387,787 51 
 327,556 61 
 266,953 66 
 417,237 78 
 321,314 42 
 392,070 51 
 
 283.769 27 
 413,891 23 
 273,007 40 
 340,644 81 
 310,869 29 
 270,868 45 
 
 353.770 04 
 336,465 48 
 313,839 65 
 
 316.829 89 
 469,868 15 
 202,785 70 
 199,072 IS 
 
 274.830 30 
 184,537 73 
 281,067 94 
 280,142 9+ 
 261,932 48 
 150,398 28 
 
TO THE OHIO STATE TEACHERS ASSOCIATION. 
 
 21 
 
 TABLE I— EXPENDITURES BY COUNTIES FOR 
 
 (Continued) 
 
 EDUCATIONAL PURPOSES 
 
 COUNTIES. 
 
 Pickaway .. 
 Champaign 
 Delaware . . 
 Defiance . . . 
 Adams . . . . 
 
 Warren 
 
 Williams .. 
 
 Shelby 
 
 Hocking .. 
 Clinton . .. . 
 
 Preble 
 
 Fulton 
 
 Union 
 
 Ottawa 
 
 Medina 
 
 Fayette .... 
 
 Lake 
 
 Ashland . . . 
 Wyandot . . 
 Madison ... 
 Harrison . . 
 Holmes . . . 
 
 Noble 
 
 Pike 
 
 Morgan 
 
 Morrow ... 
 
 Carroll 
 
 Vinton 
 
 Geauga . .. . 
 
 s 
 
 C 
 
 27,016 I 
 
 26,642 I 
 
 26,401 
 
 26,387 
 
 26,328 
 
 25,584 
 
 24,953 
 
 24,625 
 
 24,393 
 
 24,202 
 
 23,713 
 
 22,801 
 
 22,342 
 
 22,213 
 
 21,958 
 
 21,725 
 
 21,680 
 
 21,184 
 
 21,125 
 
 20,590 
 
 20,486 
 
 19,611 
 
 19,466 
 
 18,172 
 
 17,905 
 
 17,879 
 
 16,811 
 
 15,330 
 
 14,744 
 
 CO V 
 > 
 
 ?17,872,898 
 
 18,357 188 
 
 15,449,300 
 
 10,046,067 
 
 5,101,360 
 
 16,035,101 
 
 10,368,800 
 
 13,559,440 
 
 6,261,092 
 
 13,881,541 
 
 18,436,228 
 
 9,646,920 
 
 12,167,240 
 
 9,199,338 
 
 14,580,397 
 
 13,636,922 
 
 17,692,480 
 
 12,761,400 
 
 13,904,610 
 
 14,909,120 
 
 12,919,410 
 
 8,042,181 
 
 6,057,807 
 
 4,653,872 
 
 7,746,301 
 
 11,003,602 
 
 8,421,990 
 
 3,814,205 
 
 6,845,405 
 
 ?661 
 689 
 585 
 380 
 194 
 636 
 415 
 514 
 257 
 573 
 777 
 423 
 545 
 414 
 664 
 628 
 816 
 699 
 658 
 724 
 630 
 412 
 317 
 265 
 432 
 592 
 601 
 242 
 464 
 
 $79,865 39 
 85,313 27 
 71,723 87 
 
 49.260 33 
 
 42.261 08 
 77,948 64 
 56,605 80 
 
 70.262 80 
 49,964 60 
 69,903 96 
 76,453 26 
 50,881 31 
 64,554 42 
 51,943 51 
 64,800 40 
 66,516 67 
 67,593 76 
 51,119 39 
 50,096 87 
 72,725 65 
 54,780 56 
 42,694 19 
 41,134 64 
 30,515 96 
 47,548 57 
 47,308 19 
 39,244 24 
 30,817 74 
 40,776 76 
 
 
 $110,770 93 
 
 133,873 99 
 
 147,478 79 
 
 97,079 50 
 
 64,623 38 
 
 119,524 02 
 
 107,646 09 
 
 108,561 30 
 
 68,798 18 
 
 122,192 80 
 
 123,795 45 
 
 112,984 05 
 
 103,448 65 
 
 88,806 65 
 
 104,964 58 
 
 90,297 85 
 
 116,025 44 
 
 83,406 76 
 
 85,626 93 
 
 101,722 77 
 
 85,072 55 
 
 65,188 66 
 
 61,802 83 
 
 40,269 34 
 
 68,291 14 
 
 67,373 08 
 
 52,084 65 
 
 38,572 34 
 
 74,079 80 
 
 §3 
 
 $308,261 68 
 348,117 65 
 277,723 56 
 269,375 13 
 144,989 02 
 308,215 39 
 273,588 08 
 296,361 56 
 170,434 01 
 281,835 32 
 299,560 38 
 274,268 31 
 261,956 94 
 242,984 94 
 248,727 21 
 227,051 71 
 270,716 87 
 248,195 79 
 264,810 92 
 282,546 92 
 208,190 41 
 130,473 69 
 132,222 46 
 102,876 76 
 171,584 13 
 167,253 59 
 137,229 16 
 78,562 49 
 162,707 81 
 
 Totals I 4,167,645 | $2,239,146,616 | Av. $538 | $10,663,940 90 | $19,017,339 12 | $53,188,607 51 
 
 Th T t f Certainly if the public schools now require 34% of all 
 ^ _ revenues raised, and since this is a larger amount than 
 
 goes to any other institution or department of government, 
 either State or local, it follows as a fair conclusion that the schools 
 should be considered first in any plan to modify or revise our system of 
 raising revenues and distributing the same. The schools are the chief 
 client in the case, first, because they have the most involved; second, 
 because their success or failure affects all the people, not a class of pro- 
 ducers or of employes ; third, because more persons in Ohio are directly 
 engaged in the work of the schools than in any other department of 
 life — 1,255,209 children between 6 and 21, and 26,469 teachers, to say 
 nothing of the 5000 students enrolled in the State Normal Schools and 
 Universities. We insist, therefore, that any system of State revenues to 
 be proposed must stand the test of efficiency as a just and equitable 
 schooUrevenue producer. 
 
 Why do we apply such a test? Are not the people of Ohio unani- 
 mous in their demands for the best schools their purses can afford? No; 
 in this case as in many others, the interests of all must be guarded by 
 
22 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 the few. We must even pass laws compelling parents to send their 
 children to school, even though education be made as free for them as 
 the air they breathe. Again, oiir school revenues are so markedly in- 
 adequate now that we dare not experiment with a system of school rev- 
 enues that might reduce our already scanty income. We talk about 
 "nineteen and a half millions a year for schools," and try to make our- 
 selves believe that we are testing the very limits of our ability to pay, 
 but when the facts are analyzed as shown in the following tables it will 
 be seen that our gifts to education are not so princely. Of this total of 
 19% millions, the State gives less than $3,000,000, and to the public 
 schools only $2,163,000. The fact in the case is that the State is giving 
 almost nothing to the public schools, as the following facts will show: 
 The three items to which all State levies are devoted are : ( i ) The Sink- 
 ing Fund, .125 mills, to pay the interest on moneys obtained by the sale 
 of school lands, chiefly in the early history of the State; (2) The Uni- 
 versity and Normal School Fund, .22 of a mill ; (3) The Common School 
 Fund, I mill, making a total of 1.345 beginning with 1907. (It was 1.35 
 from 1902-1906 inclusive.) The levy for the Sinking Fund raised $281,- 
 117.83 for 1906, $261,696.94 of which went to the public schools. But 
 this is simply the paying of the interest on a debt. The State obtained 
 the principal and spent most of it years ago. 
 p . J The $261,696.94 is known in the statutes as the '"Common 
 
 ^n I. * * School Fund," and is not distributed equally over the 
 on a Debt. o. . 1. • • 1 1 , , / 
 
 State, but is given only to those sections of the State known 
 
 as the Virginia Military District, Congress Lands, or Sections 16 and 
 29, United States Military District, and Western Reserve District. The 
 money thus paid is the interest at 6% on moneys raised by these several 
 districts of the State by the sale of school lands, and some counties re- 
 ceive almost nothing at all from these sources. 
 J, ^ This amount, then, can not in fairness be called a donation, 
 
 a gift, an appropriation, or a levy from the State — every 
 School Fund '^°^^^^ °^ taxable property in the State bears its share. 
 
 With respect to the University Fund, the same is true; 
 the people are assessed a fixed rate. With the "State Common School 
 Fund" it is slightly different. The levy of i mill is placed against the 
 taxable property, is paid by the people of the State, is paid by the county 
 treasurers into the State treasury, to be paid out again chiefly to the 
 same people out of whose pockets the money came a few months before. 
 The only money now actually paid by the State is the difference between 
 what the people of a county pay into the State Common School Fund 
 and what they draw out of that fund, and this difference is raised by 
 taxing the people in counties where the valuation is relatively higher 
 per capita than the number of school youth enumerated. 
 
TO THE OHIO STATE TEACHERS ASSOCIATION. 
 
 23 
 
 „ In other wOTds, in 1905, forty-five counties paid into this 
 
 - ... fund $210,579.80 more than those same counties drew out, 
 
 and this difference went to forty-three counties which 
 paid $213,355.35 less than they received. This $213,355.35 is really all 
 the State aid Ohio is now giving to her public schools. This means 
 that Ohio is paying only seventeen cents per enumerated pupil in the 
 way of State aid, the balance of the $1.70 per enumerated pupil having 
 been paid directly out of the pockets of the people to whom it is returned. 
 This means also that the forty-five so-called wealthy counties pay only 
 seventeen cents a pupil more than they receive toward the education of 
 pupils in the forty-three less fortunate counties. But did it ever occur to 
 you that in averaging up any set of figures of any data that there may 
 be just as many items above the average as below it? There are only 
 nineteen counties in Ohio that receive as much as $5000 a year from the 
 State in this way; there are only four counties that receive more than 
 $10,000 a year; and only one as high as $13,533.26. The total number 
 of school youth in the forty-three counties receiving the $213,355.35 ^'^ 
 1905 was only 492,708, or an average aid for each one of these pupils to 
 the extent of forty-three cents per year. At $40 a month this would pay 
 the teacher for one hour and forty-three minutes of her time. And 
 this is really every cent the great State of Ohio is now paying as an 
 aid to popular education. The tables below show this in a graphic way 
 and exhibit the counties receiving the aid, the counties giving the aid, 
 (though unwillingly it seems), and the amounts in each, together with 
 the number of school youth affected, number of teachers affected, pop- 
 ulation of the counties, and other data. 
 
 TABLE II— THE DISTRIBUTION OF STATE AID 
 
 COUNTIES. 
 
 
 "E 
 
 M 
 
 rtos 
 
 O u 
 
 m 5 
 
 y O 
 X o 
 
 
 o o 
 
 W 
 
 ^S 
 
 V o 
 
 I'' 
 
 Adams 
 
 Allen 
 
 Ashland . . . 
 Ashtabula . 
 
 Athens 
 
 Auglaize . . 
 Belmont ... 
 
 Brown 
 
 Butler . . . . 
 Carroll . . . . 
 Champaign 
 
 Clark 
 
 Clermont . . 
 
 Clinton 
 
 Columbiana 
 Coshocton . 
 Crawford . . 
 Cuyahoga . 
 
 $12,459 30 
 28,111 20 
 9,329 60 
 23,038 40 
 21,588 30 
 16,658 30 
 32,793 00 
 12,270 60 
 32,517 60 
 7,648 30 
 11,724 90 
 27,833 40 
 14,234 10 
 10,665 80 
 35,249 50 
 14,244 30 
 16,568 20 
 
 223,335 80 
 
 ?4,754 81 
 25,569 44 
 12,219 00 
 23,746 37 
 
 8,138 49 
 12,993 77 
 25,665 75 
 
 8,715 21 
 33,596 98 
 
 8,006 98 
 17,403 22 
 36,027 99 
 10,287 71 
 13,046 07 
 29,760 77 
 13,275 34 
 19,765 33 
 253,457 46 
 
 $7,704 49 
 2,541 76 
 
 13,449 81 
 3,664 63 
 7,127 25 
 3,555 39 
 
 3,946 39 
 '5,'488'73 
 
 $2,889 40 
 707 97 
 
 1,079 39 
 
 358 69 
 
 5,678 32 
 
 8,144 59 
 
 ' 2,386'27 
 
 3,197 13 
 30,121 67 
 
 7,237 
 15,952 
 
 5,482 
 13,933 
 13,168 
 
 9,515 
 19,826 
 
 7,200 
 16,684 
 
 4,542 
 
 6,718 
 17,164 
 
 8,443 
 
 6,194 
 20,612 
 
 8,425 
 
 9,429 
 131,412 
 
 20s 
 322 
 
 187 
 443 
 294 
 182 
 380 
 208 
 328 
 140 
 188 
 323 
 221 
 174 
 405 
 232 
 266 
 1,937 
 
24 
 
 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 TABLE II— THE DISTRIBUTION OF STATE AID— Continued 
 
 COUNTIES. 
 
 Sc 
 
 o o 
 
 
 » 
 
 >s 
 
 u 3 
 o o 
 X o 
 
 
 « 5 
 
 o O 
 
 X u 
 
 W 
 
 H 
 
 Darke 
 
 Defiance 
 
 Delaware 
 
 Erie 
 
 Fairfield 
 
 Fayette 
 
 Franklin 
 
 Fulton 
 
 Gallia 
 
 Geauga 
 
 Greene 
 
 Guernsey 
 
 Hamilton 
 
 Hancock 
 
 Hardin 
 
 Harrison 
 
 Henry 
 
 Highland 
 
 Hocking 
 
 Holmes 
 
 Huron 
 
 Jackson 
 
 Jefferson 
 
 Knox 
 
 Lake 
 
 Lawrence . . . 
 
 Licking 
 
 Logan 
 
 Lorain 
 
 Lucas 
 
 Madison 
 
 Mahoning . . 
 
 Marion 
 
 Medina 
 
 Meigs 
 
 Mercer 
 
 Miami 
 
 Monroe 
 
 Montgomery 
 
 Morgan 
 
 Morrow 
 
 Muskingum . 
 
 Noble 
 
 Ottawa 
 
 Pauldidng . . 
 
 Perry 
 
 Pickaway . . . . 
 
 Pike 
 
 Portage 
 
 Preble 
 
 Putnam 
 
 Richland 
 
 Ross 
 
 Sandusky ... 
 
 Scioto 
 
 Seneca 
 
 Shelby 
 
 Stark 
 
 Summit 
 
 Trumbull . . . 
 
 Tuscarawas . 
 
 Union 
 
 Van Wert ... 
 
 Vinton 
 
 Warren 
 
 Washington . 
 
 Wayne 
 
 Williams . . . . 
 
 Wood 
 
 Wyandot 
 
 $22,030 30 
 13,581 30 
 12,202 60 
 18,181 50 
 16,607 30 
 9,725 70 
 
 80.032 70 
 
 11.033 00 
 13,775 10 
 
 6,052 00 
 13,591 60 
 18,623 50 
 250,683 70 
 20,620 70 
 16,284 30 
 
 9,198 70 
 13,809 10 
 13,798 90 
 12,767 00 
 
 9,625 40 
 
 14.555 40 
 19,036 60 
 24,221 60 
 12,457 60 
 
 9,695 10 
 22,606 60 
 22,145 90 
 14,472 10 
 -u,tj22 00 
 79,451 20 
 
 9,304 70 
 36,937 60 
 14,„^4 20 
 10,516 20 
 14,050 50 
 
 15.556 00 
 21,006 90 
 14,540 10 
 63,705 80 
 
 7.879 50 
 7,673 80 
 
 23,963 00 
 
 9.880 40 
 11,809 90 
 13,950 20 
 17,967 30 
 12,867 30 
 
 9,509 80 
 12,SS8 70 
 10,062 30 
 17,610 30 
 20,167 10 
 20.179 00 
 16,69. 10 
 22,961 90 
 20,461 20 
 12,860 50 
 52,776 50 
 36,312 00 
 23,902 00 
 27,594 40 
 
 9,805 60 
 16,216 30 
 
 7,660 20 
 10,995 60 
 25,137 90 
 18,851 30 
 11,573 60 
 24,201 20 
 10,421 00 
 
 {26,410 92 
 
 9,436 45 
 
 14,731 50 
 
 16,187 78 
 
 19,127 57 
 
 12.700 82 
 107,226 49 
 
 8,999 21 
 
 6,233 11 
 
 7,153 88 
 
 18,012 40 
 
 10,805 06 
 
 270,242 85 
 
 22,957 33 
 
 12,989 82 
 
 12,209 52 
 
 9,702 45 
 
 11,424 13 
 
 5,834 22 
 
 8,979 37 
 
 17,613 18 
 
 7,431 ^i 
 
 2S,2e7 50 
 
 15,065 74 
 
 17,684 28 
 
 9,073 34 
 
 25,279 49 
 
 15,352 58 
 
 24,998 57 
 
 78,044 57- 
 
 14,238 20 
 
 37,798 68 
 
 17,505 95 
 
 13,426 29 
 
 7,223 94 
 
 11,459 63 
 
 26,523 66 
 
 7,910 06 
 
 73,491 87 
 
 7,349 56 
 
 10,448 40 
 
 25,115 05 
 
 6,751 04 
 
 8,324 35 
 
 7,062 34 
 
 10,364 56 
 
 17,074 60 
 
 4,342 99 
 
 18,339 46 
 
 17,633 86 
 
 11,808 66 
 
 23,909 65 
 
 17.701 28 
 17,165 00 
 12,208 42 
 21,730 85 
 13,306 52 
 46,964 29 
 40,418 13 
 23,833 41 
 20,512 59 
 11,404 46 
 12,039 19 
 
 3,663 45 
 15,547 50 
 18,417 25 
 20,126 60 
 
 9,925 75 
 26,516 17 
 13,409 27 
 
 J4,144 85 
 
 1,993 70 
 
 
 
 2,033 79 
 7,541 99 
 
 7,818 44 
 
 
 3,294 48 
 
 4,106 65 
 
 2,374 77 
 
 6,932 78 
 
 646 03 
 
 11,605 08 
 1,954' 10 
 
 
 13,533 26 
 
 
 1,623 43 
 1,406 63 
 
 
 ^ 
 
 
 6,826 56 
 4,095 37 
 
 6,630 04 
 
 526 94 
 
 
 4,129 36 
 3,485 50 
 6,887 86 
 7,602 74 
 
 5,166 81 
 
 
 5,801 64 
 
 2,477 72 
 ■l0,753'48 
 
 
 5,812 21 
 
 63 59 
 
 7,081 81 
 
 4,017 11 
 4,007 75 
 
 6,720 65 
 " 1,647 '85 
 
 
 Totals I $2,126,388 90 | $2,123,553 35 | $213,355 35 
 
 $4,380 62 
 
 2,528 90 
 
 2,520 27 
 
 2,975 12 
 
 23,193 79 
 
 
 1,101 88 
 4,420 90 
 
 19,659 15 
 2,436 63 
 
 3,010 82 
 
 
 
 
 3,057 78 
 
 
 2,608 14 
 7,889 18 
 
 3,133 69 
 880 4S 
 
 
 4,733 58 
 
 86108 
 
 3,181 75 
 
 2,910 09 
 
 
 4,516 76 
 
 9,786 07 
 
 2,774 60 
 1,162 05 
 
 
 
 
 4,207 30 
 
 5,740 76 
 7,571 56 
 
 ■■3,742'55 
 
 465 90 
 
 1,269 65 
 446 02 
 
 4,106 13 
 
 
 1,658 86 
 
 
 4,551 90 
 
 3,275 30 
 
 2,314 97 
 2,988 27 
 
 12,935 
 
 7,848 
 
 7j214 
 
 10,645 
 
 9,842 
 
 5,786 
 
 48,903 
 
 6,591 
 
 7,814 
 
 3,667 
 
 8,043 
 
 11,011 
 
 155,135 
 
 12,115 
 
 9,415 
 
 5,013 
 
 8,039 
 
 7,983 
 
 7,534 
 
 5,532 
 
 8,628 
 
 10,945 
 
 14,949 
 
 7,285 
 
 5,699 
 
 13,156 
 
 13,223 
 
 8,570 
 
 16,425 
 
 45,181 
 
 5,431 
 
 22,384 
 
 8,254 
 
 6,268 
 
 8,017 
 
 9,261 
 
 12,460 
 
 8,258 
 
 38,101 
 
 4,592 
 
 4,525 
 
 14,012 
 
 5,789 
 
 6,989 
 
 8,021 
 
 10,311 
 
 7,520 
 
 5,335 
 
 7,081 
 
 5,995 
 
 10,298 
 
 11,838 
 
 12,177 
 
 9,746 
 
 14,066 
 
 1,1744 
 
 7,619 
 
 30,989 
 
 21,670 
 
 13,947 
 
 16,169 
 
 5,848 
 
 9,320 
 
 4,478 
 
 6,446 
 
 14,715 
 
 11,123 
 
 6,644 
 
 14,381 
 
 6,001 
 
 $210,519 80 |$1,254,780 26,491 
 
TO THE OHIO STATE TEACHERS'" ASSOCIATION. 
 
 36 
 
 A Compar- 
 ison. 
 
 It will also be noticed that the forty-five counties contributing this 
 aid to the other forty-three counties have a school enumeration of 
 762,501, or 60.770 of the total school population. If this pittance of State 
 aid were returned to the counties paying it, the amount would give only 
 twenty-eight cents per year to each pupil in the forty-five counties con- 
 tributing the State aid, while it allows forty-three cents per year per 
 pupil in the other forty-three counties when distributed to them. 
 
 But the great State of Ohio should not talk in terms of 
 cents per pupil per year when it comes to the matter of 
 state support for her common schools. We are giving 
 vastly more to our institutions of higher learning than we are to our com- 
 mon schools, not only relatively but absolutely when based on the number 
 of persons taught. The following table, with the accompanying applica- 
 tions, is not presented to call attention to what some may call a liberal al- 
 lowance for higher education at State expense, but to show how insignifi- 
 cant is our grant of $213,355.35 to the common schools, which is but an 
 average of only seventeen cents per enumerated child in the State, or 33.6 
 cents per year for each child actually enrolled in the schools of the State. 
 The State's grants to the universities and normal schools are also entirely 
 too low, and do not give us a very creditable showing when compared 
 with like expenditures in other states. Table No. 3 exhibits the contri- 
 butions of each county in Ohio to each one of the several educational 
 funds. 
 
 TABLE III— DISTRIBUTION OF OHIO'S EDUCATIONAL FUNDS 
 
 RAISED BY 
 
 
 STATE TAX 
 
 
 
 
 
 
 . 
 cog 
 
 V 
 
 u 
 
 
 
 
 
 (Ss 
 
 0" 
 
 M 
 
 
 ctfi§ 
 
 E " 
 
 CTJj^ 
 
 
 o'^'"' 
 
 
 Ee./S 
 
 ■^g 
 
 
 E: J2 
 
 Is 
 
 d^.S 
 
 rt _ 
 
 
 s-gg 
 
 
 "■§-- 
 
 «g 
 
 
 
 >" 
 
 
 
 
 cjf^a 
 
 ■as 
 13 
 
 l>^^ 
 
 u 
 
 
 $ 657 24 
 
 $1,112 22 
 
 5,775 29 
 2,755 50 
 5,282 51 
 
 % 5,065 68 
 26,251 90 
 12,529 17 
 24,011 39 
 
 % 6,825 14 
 35,439 81 
 16,914 50 
 32,415 38 
 13,366 32 
 17,949 23 
 36,344 89 
 12,065 30 
 46,412 88 
 11,253 15 
 24,163 79 
 48,003 19 
 14,556 04 
 18,062 61 
 41,294 23 
 18,741 IS 
 27,247 44 
 
 339,249 24 
 36,613 98 
 13,182 65 
 20,273 49 
 
 Allen 
 
 3,412 62 
 
 
 1 629 83 
 
 
 3,121 48 
 
 
 1,287 08 
 
 2,178 77 
 
 9,901 07 
 
 
 1,728 44 
 
 2,925 06 
 5,992 86 
 
 13,295 73 
 26,992 16 
 
 
 3,499 87 
 
 
 1,161 84 
 
 1,966 20 
 
 8,937 26 
 
 
 4,357 70 
 
 7,374 60 
 
 34,680 58 
 
 Carroll 
 
 1,083 63 
 
 1,883 85 
 
 8,335 67 
 
 
 2,326 89 
 
 3,937 73 
 
 17,899 17 
 
 oark :;:„.;;;.■;;;.:::::;::::::"::::::: 
 
 4,622 51 
 1,401 63 
 
 7,822 71 
 
 35 557 97 
 
 
 2,o71 99 
 
 10,782 42 
 
 Clinton 
 
 1,739 37 
 
 2,943 54 
 
 13 379 70 
 
 
 3,976 48 
 
 6,729 43 
 
 30,588 32 
 
 
 1,804 70 
 
 3,054 11 
 
 13,882 32 
 20,183 29 
 
 
 2,623 83 
 
 4,440 32 
 
 
 32,668 50 
 
 55,285 04 
 
 251,295 70 
 
 Darke 
 
 3,525 79 
 
 5,966 72 
 
 27 121 47 
 
 
 1,269 64 
 1,952 24 
 
 2,148 41 
 
 9,764 60 
 
 Delaware 
 
 3,303 81 
 
 15,017 44 
 
 Erie 
 
 2,189 22 
 
 3,704 87 
 
 16,840 18 
 
 22,734 27 
 
 Fairfield 
 
 2,583 09 
 
 4,371 36 
 
 19,869 75 
 
 26,824 20 
 
 Fayette 
 
 1,713 24 
 
 2,899 33 
 
 13,178 77 
 
 17,791 34 
 141,323 28 
 
 Franklin 
 
 13,608 82 
 
 23,030 37 
 
 104,684 09 
 
26 
 
 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 TABLE III— DISTRIBUTION OF OHIO'S EDUCATIONAL FUNDS RAISED BY 
 
 STATE TAX— Continued. 
 
 
 ue>a 
 
 tn 
 
 ctnS 
 o *"* 
 
 ell ■ 
 
 O 3 
 
 ■-22 
 £ . 
 
 cS. 
 5 
 
 "State Common School 
 Fund," (Sec. 3951), 1 
 mill, 1905. 
 
 3 
 
 •s 
 
 u 
 
 o 
 
 Is 
 
 h 
 
 
 $1,U9 27 
 828 16 
 876 82 
 2,395 52 
 1,467 50 
 34,975 79 
 3,032 82 
 1,748 28 
 1,663 16 
 1,295 30 
 1,530 52 
 799 87 
 1,036 03 
 2,345 02 
 1,008 49 
 3,056 61 
 1,862 04 
 2,255 70 
 1,211 78 
 3,442 66 
 
 2.049 05 
 3,686 54 
 
 10,886 96 
 1,897 03 
 5,228 37 
 2,302 00 
 1,848 80 
 
 883 43 
 1,527 85 
 3,356 81 
 1,053 22 
 9,783 76 
 
 999 18 
 
 1.419 70 
 3,325 19 
 
 778 81 
 
 1,146 70 
 
 922 .J 
 
 1.420 68 
 2,264 69 
 
 604 27 
 2,336 54 
 2,320 14 
 1,552 58 
 3,206 37 
 2,373 67 
 2,298 75 
 1,723 29 
 2 893 17 
 1,725 88 
 6,451 82 
 5,304 10 
 3,158 83 
 2,739 07 
 1,535 66 
 1,647 38 
 
 488 07 
 
 2.050 02 
 2,495 89 
 2,952 88 
 1,314 02 
 3,463 07 
 1,725 38 
 
 $2,029 53 
 
 1.401 52 
 1,483 81 
 4,053 97 
 2,483 50 
 
 59,189 70 
 5,132 46 
 2,958 66 
 2,814 61 
 2,192 04 
 2,590 12 
 1,353 60 
 1,753 25 
 3,968 69 
 1,706 75 
 5,172 72 
 3,151 14 
 3,817 37 
 2,050 71 
 5,826 04 
 3,467 62 
 6,238 68 
 
 18,424 10 
 3,210 34 
 8,847 99 
 
 3.895 71 
 3,128 71 
 1,495 13 
 2,585 59 
 5,680 75 
 1,782 38 
 
 16,557 13 
 1,690 81 
 
 2.402 70 
 5,627 i,6 
 1,317 94 
 1,940 58 
 1,560 97 
 2,407 23 
 3,832 51 
 1,022 56 
 3 soi 82 
 3,926 43 
 2,627 39 
 5,426 21. 
 4,015 30 
 3,-JO 20 
 2,916 33 
 
 4.896 21 
 2,920 76 
 
 10,918 51 
 8,976 11 
 5,345 67 
 4,635 34 
 2,598 82 
 2,787 88 
 825 94 
 3,469 28 
 4,223 85 
 4,997 29 
 2,223 72 
 5,860 59 
 2,919 84 
 
 $9,225 16 
 
 6,370 63 
 
 6,745 04 
 18,427 02 
 11,288 75 
 269,044 61 
 23,329 39 
 13,448 65 
 12,793 84 
 
 9,963 73 
 11,773 25 
 
 6,152 75 
 
 7,969 34 
 18,040 23 
 
 7,757 77 
 23,512 37 
 14,323 38 
 17,351 67 
 
 9,321 65 
 26,481 77 
 15,761 90 
 28,358 02 
 83,745 89 
 14,592 31 
 40,218 17 
 17,707 85 
 14,221 26 
 
 6,796 08 
 11,752 68 
 25,821 61 
 
 8,101 73 
 75,259 68 
 
 7,685 69 
 10,921 08 
 25,578 45 
 
 5,990 92 
 
 8,820 85 
 
 7,095 35 
 10,928 78 
 17,420 73 
 
 4,648 08 
 17,971 90 
 17,847 45 
 11,942 89 
 24,664 54 
 18,251 31 
 17,682 44 
 13,256 05 
 22,255 34 
 13,276 08 
 49,629 92 
 40,800 58 
 24,298 67 
 21,069 76 
 11,812 81 
 12,672 16 
 
 3,754 27 
 15,769 53 
 19,199 23 
 22,714 86 
 10,107 82 
 26,639 04 
 13,272 08 
 
 $12,453 95 
 
 Gallia 
 
 8,600 31 
 
 
 9,105 67 
 
 
 24,876 51 
 
 
 15,239 75 
 
 
 363,210 16 
 
 
 31,494 07 
 
 
 18,155 59 
 
 
 17,271 61 
 
 
 13,451 07 
 
 Highland 
 
 15,893 89 
 
 
 8,306 22 
 
 
 10,758 62 
 
 
 24,353 94 
 
 
 10,473 01 
 
 
 31,741 70 
 
 
 19,336 56 
 
 Lake 
 
 23,424 74 
 
 
 12,584 14 
 
 
 35,750 47 
 
 
 21,278 57 
 
 
 38,283 24 
 
 
 113,056 95 
 
 
 19,699 68 
 
 
 54,294 53 
 
 
 23,905 56 
 
 
 19,198 77 
 
 
 9,174 64 
 
 
 15,866 12 
 
 
 34,859 17 
 
 
 10,937 33 
 
 
 101,600 57 
 
 
 10,375 68 
 
 
 14 743 48 
 
 
 34,530 90 
 
 
 8 087 67 
 
 
 11908 13 
 
 
 9,578 71 
 
 
 14 7S3 69 
 
 
 23 517 93 
 
 Pike 
 
 6 274 91 
 
 
 24,262 06 
 24,094 02 
 16,122 26 
 33,297 12 
 24,639 28 
 23,871 39 
 17,895 67 
 30,044 72 
 17,922 72 
 67,000 25 
 
 
 
 
 
 
 
 
 
 Stark 
 
 
 
 32,803 17 
 28,444 17 
 15,947 29 
 17,107 42 
 5,068 28 
 21,288 83 
 25,918 97 
 30,665 03 
 13,645 56 
 35,962 (0 
 17,917 30 
 
 
 
 
 
 
 
 
 
 
 WYandot 
 
 
 $281,117 83 
 
 $475,735 46 
 
 $2,163,602 63 
 
 $2,920,455 92 
 
 REMARKS.— In Butler county, the Miami University lands (21,513 acres) are appraised at 
 $1,159,810, and are exempt from all State taxes except for school purposes. To ascertain the 
 amounts each county pays to each of the State mstitutions for higher education, divide the 
 amounts in the second column m proportions as follows: 1 part to Wilberforce University, 5 
 parts to Miami University, 8 parts to Ohio University, and 30 parts to Ohio State University. 
 For example,' Adams county contributes 1-44 of $1,112.22, or $25.28 to Wilberforce; 5-44 to Miami, 
 or $126 39; 8-44 to Ohio University, or $202.22; and 30-44 to Ohio State University, or $758.44 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. 27 
 
 The .22 mill for university and normal school purposes is levied 
 upon all taxable property in Ohio and yielded $475,992.35 in 1906. 
 Besides, the State legislature can make special appropriations to these 
 institutions and always does do so. The special appropriations for the 
 biennial period for 1906 and 1907 were as follows: 
 
 Ohio State University $324,500 
 
 Miami University 130,000 
 
 Ohio University 121,250 
 
 Wilberforce University 33.300 
 
 Total $609,050 
 
 The State can make special appropriations for the common schools 
 also, but it never does do so. The special appropriation for these in- 
 stitutions brought their total State income in 1905 to $703,901.91, not 
 counting their share in the interest of the irreducible debt, nor the fed- 
 eral aid given to the Ohio State University ■ as one of the land-grant 
 colleges. 
 
 The total enrollment in these institutions was about 5000 students 
 for the same year. The State thus gave $140.74 per student enrolled, 
 against 33.4 cents each per pupil enrolled in the public schools. In 
 other words, the amount given in one year to higher education was 422 
 tirnes as much, per person to be taught, as the amount given to the public 
 or common schools. Of course it costs vastly more to maintain universi- 
 ties and normal schools, for building, equipment, salaries, etc., than to 
 maintain common schools, and it must be remembered also that the state 
 only seeks to encourage the common schools through a little aid and 
 that it must almost wholly support the higher institutions. It would 
 therefore be expected that it would cost the State more per person taught 
 in the higher institutions than in the common schools^many times more. 
 But 422 to I seems out of proportion — entirely too small for the public 
 schools. The great army of children in the public schools, our citizen- 
 ship in the making, cries out and says, "Not that you love the higher 
 institutions too well, but that you love the common schools too little." 
 
28 
 
 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 TABLE IV— SUPPORT OF COMMON SCHOOLS AND OF HIGHER 
 EDUCATION IN OHIO IN 1905 
 
 County. 
 
 School tax. 
 
 Average total 
 
 levy, 1905. 
 
 Sa 
 
 u ^ o 
 
 Mills. 
 
 ■^ o 
 "S Mrt.H 
 
 « bOM 
 
 < 
 
 Mills. 
 
 Average cost of tuition per pupil 
 based on average daily attend- 
 ance, 1905. 
 
 Township dist's. 
 
 w" 
 
 a 
 
 All other dist's. 
 
 
 is 
 
 B 
 
 O w 
 
 a " 
 
 > a 
 
 hi 
 
 So 
 
 32 o 
 o S " 
 
 Adams 
 
 Allen 
 
 Ashland .... 
 Ashtabula . . . 
 
 Athens 
 
 Auglaize .... 
 Belmont .... 
 
 Vrown 
 
 Butler 
 
 Carroll 
 
 Champaign . 
 
 Clark 
 
 Clermont 
 
 Clinton 
 
 Columbiana . 
 Coshocton . . 
 
 Crawford 
 
 Cuyahoga 
 
 Darke . . ; 
 
 Defiance 
 
 Delaware 
 
 Erie 
 
 Fairfield 
 
 Fayette 
 
 Franklin ■ 
 
 Fulton 
 
 Gallia 
 
 Geauga 
 
 Greene 
 
 Guernsey 
 
 Hamilton . . . 
 
 Hancock 
 
 Hardin 
 
 Harrison 
 
 Henry 
 
 Highland 
 
 Hocking 
 
 Holmes 
 
 Huron 
 
 Jackson 
 
 Jefferson 
 
 Knox 
 
 Lake 
 
 Lawrence 
 
 Licking 
 
 Logan 
 
 Lorain 
 
 Lucas 
 
 Madison 
 
 Mahoning .... 
 
 Marion 
 
 Medina 
 
 Meigs 
 
 Mercer 
 
 Miami 
 
 Monroe 
 
 Montgomery . 
 
 Morgan 
 
 Morrow 
 
 Muskingum . . 
 
 Noble 
 
 Ottawa 
 
 Paulding 
 
 Perry 
 
 Pickaway I 5.46 
 
 Pike ....J 7.79 
 
 Portage ( 6.73 
 
 9.63 
 5.16 
 5.77 
 7.58 
 9.90 
 5.12 
 6.11 
 7.90 
 5.08 
 5.54 
 5.99 
 5.57 
 9.16 
 6.73 
 4.43 
 5.92 
 3.60 
 
 '5.'26 
 6.80 
 5.71 
 5.91 
 5.05 
 5.14 
 7.14 
 5.50 
 7.80 
 8.90 
 6.42 
 8.30 
 6.60 
 4.61 
 5.74 
 4.76 
 5.17 
 8.33 
 8.54 
 4.79 
 5.56 
 9.72 
 4.90 
 5.29 
 7.96 
 9.80 
 6.50 
 6.60 
 6.55 
 8.29 
 6.34 
 6.65 
 5.23 
 7.29 
 8.33 
 6.90 
 5.88 
 7.45 
 6.17 
 6.82 
 6.38 
 5.68 
 7.61 
 7.57 
 
 "64 
 
 10.35 
 7.63 
 8.75 
 9.42 
 
 13.05 
 9.50 
 
 6.15 
 10.20 
 9.33 
 8.97 
 8.09 
 U.20 
 7.12 
 8.62 
 8.37 
 
 '7.01 
 
 9.76 
 
 7.97 
 
 10.83 
 
 7.73 
 
 9.16 
 
 U.06 
 
 12.74 
 
 9.50 
 
 7.80 
 
 9.67 
 
 10.25 
 
 8.15 
 
 10.50 
 
 11.90 
 
 8.75 
 
 13.75 
 
 10.80 
 
 12.04 
 
 9.90 
 
 9.88 
 
 11.75 
 
 7.92 
 
 10.72 
 
 9.55 
 
 8.14 
 
 9.74 
 
 12.16 
 
 9.71 
 
 10.36 
 
 10.30 
 
 10.77 
 
 12.37 
 
 7.23 
 
 8.18 
 
 6.90 
 
 9.94 
 
 8.71 
 
 8.54 
 
 10.32 
 
 8.25 
 
 8.45 
 
 10.62 
 
 9.54 
 
 11.70 
 9.26 
 9.05 
 8.73 
 
 $12 18 
 14 63 
 18 29 
 14 40 
 16 53 
 16 11 
 14 03 
 
 14 55 
 27 66 
 16 90 
 
 23 00 
 
 21 92 
 
 15 40 
 20 29 
 
 16 68 
 
 14 56 
 
 15 72 
 
 18 60 
 
 16 00 
 13 90 
 20 14 
 
 22 35 
 15 76 
 20 05 
 
 19 38 
 
 12 94 
 
 11 26 
 
 17 09 
 
 24 04 
 
 13 30 
 
 23 06 
 
 14 60 
 
 15 00 
 19 72 
 
 13 77 
 
 14 90 
 
 12 05 
 
 13 15 
 19 00 
 1109 
 
 18 67 
 
 18 74 
 
 19 87 
 12 30 
 18 70 
 
 20 30 
 18 89 
 
 16 61 
 9 66 
 
 17 30 
 
 18 82 
 16 43 
 
 10 65 
 
 11 84 
 
 16 11 
 
 12 66 
 
 19 53 
 18 87 
 
 17 19 
 17 00 
 
 13 91 
 16 22 
 
 $17 07 
 
 15 31 
 20 68 
 12 07 
 7 83 I 
 
 37 50 
 21 31 
 49 00 
 20 00 
 
 21 00 
 30 00 
 32 00 
 38 00 
 
 49 20 
 16 42 
 
 50 35 
 
 18 66 
 
 35' 24 
 32 00 
 22 50 
 
 19 50 
 19 97 
 30 59 
 28 57 
 34 06 
 
 34 15 
 36 27 
 50 00 
 43 85 
 23 58 
 39 26 
 29 00 
 824 
 32 00 
 
 20 84 
 
 67 15 
 21 09 
 36 39 
 
 28 30 
 28 50 
 34 43 
 34 54 
 52 61 
 38 88 
 36 00 
 24 84 
 
 26 66 
 40 32 
 
 36 99 
 
 17 88 
 
 40 31 
 12 06 
 18 72 
 
 35 96 
 
 36 92 
 32 34 
 
 $9 n 
 U 30 
 
 12 00 
 1195 
 
 10 38 
 
 11 42 
 11.44 
 11 60 
 20 67 
 
 9 32 
 
 18 30 
 17 86 
 
 10 35 
 
 13 69 
 
 13 13 
 
 11 69 
 10 72 
 22 67 
 
 12 28 
 9 90 
 
 15 90 
 10 20 
 12 81 
 
 14 52 
 
 19 63 
 9 73 
 9 51 
 
 14 84 
 19 27 
 
 9 36 
 22 52 
 10 11 
 
 9 50 
 12 33 
 ■10.31 
 
 12 36 
 8 31 
 9.32 
 
 13 90- 
 7 75 
 
 12 34 
 
 12 77 
 18 07 
 10 66 
 
 13 09 
 12 40 
 
 16 46 
 
 12 90 
 
 15 81 
 
 13 71 
 1116 
 
 14 02 
 
 10 68 
 U 45 
 
 14 71 
 
 11 06 
 
 16 83 
 
 12 32 
 12 40 
 12 92 
 
 9 90 
 
 15 94 
 907 
 
 12 67 
 14 52 
 11 39 
 
 13 67 f 
 
 $19 31 
 22 44 
 28 96 
 27 39 
 20 33 
 
 31 17 
 
 24 96 
 
 42 82 
 
 23 84 
 
 35 00 
 
 34 86 
 
 30 90 
 
 35 02 
 
 29 53 
 
 22 69 
 
 25 16 
 
 49 08 
 
 28 45 
 
 19 97 
 
 20 31 
 
 26 54 
 
 23 39 
 
 32 28 
 
 26 25 
 
 23 73 
 
 21 86 
 
 31 88 
 
 35 07 
 
 18 72 
 
 38 a 
 
 24 72 
 
 19 78 
 
 24 16 
 
 27 37 
 
 30 76 
 
 25 59 
 
 12 13 
 
 33 00 
 
 28 16 
 
 32 09 
 
 21 35 
 
 33 69 
 
 33 72 
 
 3130 
 
 23 65 
 
 29 48 
 
 30 97 
 
 28 53 
 
 33 60 
 
 30 99 
 
 23 74 
 
 22 21 
 
 30 92 
 
 34 04 
 
 27 24 
 
 30 68 
 
 28 87 
 
 25 71 
 
 24 13 
 
 24 49 
 
 3101 
 
 23 30 
 
 22 00 
 
 31 46 
 25 73 f 
 
 $49,549 23 
 185,372 38 
 83,128 92 
 226,259 47 
 113,995 72 
 98,919 66 
 208,484 22 
 75,669 69 
 239,332 00 
 51,875 98 
 117,756 12 
 257,148 54 
 95,674 36 
 104,890 36 
 232,240 24 
 97,629 29 
 112,384 41 
 2,876,684 02 
 162,823 90 
 77,324 63 
 98,389 38 
 111,929 99 
 124,664 33 
 84,786 10 
 808,354 66 
 71,990 36 
 63,960 99 
 63,525 19 
 140,608 28 
 97,634 04 
 1,281,442 52 
 153,683 58 
 101,436 57 
 57,774 42 
 74,307 60 
 108,035 00 
 61,354 13 
 39,917 97 
 132,341 80 
 86,047 16 
 169,808 48 
 101,357 26 
 97,341 29 
 73,642 07 
 198,199 72 
 131,377 25 
 246,972 23 
 652,220 78 
 101,633 93 
 344,088 36 
 U8,707 84 
 110,058 91 
 56,787 54 
 93,039 38 
 206,140 76 
 62,215 89 
 652,171 03 
 69,082 63 
 65,145 36 
 184,546 91 
 48,995 66 
 72,486 80 
 78,355 90 
 102,589 66 
 106,497 80 
 35,140 24 1 
 133,982 91 I 
 
 $6,825 14 
 35,439 81 
 16,914 60 
 32,415 38 
 13,366 32 
 17,949 23 
 36,344 89 
 12,065 30 
 46,412 88 
 11,253 15 
 24,163 79 
 48,003 19 
 14,556 04 
 18,062 61 
 41,294 23 
 18,741 13 
 27,247 44 
 
 339,249 24 
 36,613 94 
 13,182 65 
 20,273 49 
 22,734 27 
 26,824 20 
 17,791 34 
 
 141,323 28 
 
 12,463 95 
 
 8,600 31 
 
 9,105 67 
 
 24,876 51 
 
 15,239 75 
 
 363,210 19 
 31,494 67 
 18,155 69 
 17,241 61 
 
 13.451 07 
 15,893 89 
 
 8,306 22 
 10,758 62 
 24,351 94 
 
 10.452 01 
 31,741 -70 
 19,336 56 
 23,424 74 
 12,584 14 
 36,760 47 
 21,278 57 
 38,283 24 
 
 113,056 95 
 19,699 68 
 54,294 53 
 23,905 66 
 19,198 77 
 
 9,174 64 
 15,866 12 
 34,859 17 
 10,937 33 
 110,600 67 
 10,375 68 
 14,743 48 
 34,630 90 
 
 8,087 67 
 11,908 13 
 
 9,578 71 
 
 14,763 69 
 
 21,514 93 
 
 6.254 91 
 
 24,262 06 
 
TO THE OHIO STATE TEACHERS ASSOCIATION. 
 
 29 
 
 TABLE IV— SUPPORT OF COMMON SCHOOLS AND OF HIGHER 
 EDUCATION IN OHIO IN 1905— Continued 
 
 
 School tax. 
 
 Average total 
 
 levy, 1905. 
 
 Average cost of tuition per 
 based on average daily 
 ance, 1905. 
 
 pupil 
 attend- 
 
 c 
 o 
 E . 
 
 .go 
 
 »l 
 
 O M 
 
 H 
 
 
 
 . 
 
 all 
 
 < 
 
 m 
 
 ^u vis 
 
 v MM 
 
 <; 
 
 Township dist's. 
 
 All other dist's. 
 
 
 
 a 
 w 
 
 •a 
 
 a 
 
 a 
 
 •a 
 
 "E-g 
 
 mac 
 
 m -2 
 CO a 
 
 Us g 
 
 
 Mills. 
 
 Mills. 
 
 
 Preble 
 
 4.76 
 
 "4".45 
 
 '4!93 
 9.79 
 4.69 
 7.46 
 5.16 
 6.76 
 7.63 
 6.46 
 7.80 
 5.88 
 9.42 
 5.75 
 8.63 
 3.69 
 6.10 
 5.84 
 3.87 
 
 6.51 
 
 'giio 
 'giso 
 
 8.71 
 7.95 
 7.26 
 8.21 
 9.67 
 8.70 
 
 11.63 
 9.60 
 
 11.38 
 7.83 
 6.33 
 9.45 
 9.02 
 
 13.30 
 
 11.03 
 7.75 
 
 $23 45 
 12 50 
 16 82 
 
 15 49 
 
 16 00 
 
 12 44 
 
 17 52 
 20 28 
 15 90 
 19 30 
 17 44 
 
 13 48 
 17 75 
 
 14 70 
 
 15 12 
 23 10 
 
 12 75 
 22 14 
 14 68 
 
 16 52 
 
 13 61 
 
 Tota 
 
 $37 61 
 23 16 
 38 43 
 28 72 
 
 33'75 
 3182 
 35 64 
 23 72 
 
 34 51 
 26 98 
 2100 
 
 35 81 
 1194 
 
 25'o6 
 13 17 
 
 27'93 
 s 
 
 $14 27 
 
 11 09 
 
 10 79 
 13 20 
 
 12 33 
 
 11 45 
 
 13 47 
 
 15 19 
 1125 
 
 12 72 
 
 14 00 
 11 70 
 
 13 27 
 10 75 
 
 13 69 
 19 39 
 
 14 10 
 2123 
 
 8 86 
 
 16 21 
 10 67 
 
 $29 SO 
 28 01 
 23 64 
 30 12 
 
 36 46 
 
 37 80 
 30 16 
 
 26 26 
 
 27 90 
 34 66 
 27 43 
 
 27 89 
 
 23 74 
 
 28 04 
 3130 
 3156 
 16 89 
 
 26 82 
 
 27 27 
 30 35 
 
 24 08 
 
 $ 96,442 67 
 102,009 30 
 180,693 16 
 126,376 88 
 111,762 65 
 121,625 05 
 138,836 18 
 105,480 57 
 337,140 96 
 367,958 32 
 210,649 89 
 180,820 36 
 
 95,610 43 
 102,427 60 
 
 33,397 57 
 110,327 62 
 160,236 12 
 117,812 94 
 
 88,428 92 
 191,039 62 
 
 63,890 59 
 
 $24,094 02 
 16,122 86 
 33,294 12 
 24,639 28 
 
 Putnam 
 
 Richland 
 
 Ross 
 
 Sandusky 
 
 23,871 39 
 17,896 67 
 
 
 30,044 72 
 
 Shelby 
 
 17,922 72 
 
 Stark 
 
 67,000 25 
 
 Summit 
 
 Trumbull 
 
 Tuscarawas .... 
 
 55,080 79 
 32,803 17 
 28,444 17 
 15,947 29 
 
 Van Wert 
 
 17,107 42 
 5,068 28 
 
 Warren 
 
 Washington 
 
 Wayne 
 
 21,288 83 
 25,918 97 
 30,665 03 
 
 Williams 
 
 Wood 
 
 13,646 56 
 36,962 70 
 
 Wyandot 
 
 17,917 30 
 
 Average 
 
 6.23 
 
 8.92 
 
 $16,102,662 40 
 
 $2,920,445 92 
 
 Growth of 
 High Schools. 
 
 There is another phase of this question that must not be 
 overlooked. The steady and rapid growth of the high- 
 school sentiment in Ohio furnishes one of the most striking 
 chapters in our educational history, and yet no provision whatever has 
 been made by the State to take care of this new phase in our educational 
 problem. We say new phase, because our present system of State sup- 
 port of schools originated when there were few high schools in the 
 state and no considerable high school sentiment. In 1850 there were 
 only three high, schools in Ohio; in 1889, or 39 years later, there were 
 nearly 300, and Henry Howe, in the last edition (1889) of his "His- 
 torical Collections," comments on this remarkable growth. But in 1906, 
 only 17 years later, we had 903 high schools in which were enrolled 
 nearly 65,000 students, and from which we had graduated a little more 
 than 100,000 young men and young women. These schools, in 1905, 
 required 2478 teachers, 341 buildings given exclusively to high school 
 uses, valued at $7,505,143, and the whole costing about $2,000,000 to 
 maintain for the year, not counting the relative addition of cost charge- 
 able to supervision and contingent expenses. There are no statistics 
 available to show exactly what high school education costs in Ohio, but 
 the tuition cost alone is $21.50 per pupil enrolled. (This was the cost in 
 
30 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 1903, but Statistics for later years are not available.) This means that 
 it probably cost the people of the State in 1906 about $1,397,500 for 
 high school tuition purposes alone. This is an element in the problem 
 that has entered since our present system was established in 1853, when 
 a State levy of 114 mills was made. This was practically all for ele- 
 mentary schools. As shown in a succeeding paragraph of this report, 
 this levy has been gradually reduced since 1853 until it is now only i 
 mill for both elementary and high school instruction. Few great states 
 are doing so little in the way of State aid to high schools. California 
 levies 1% cents on every $100 for aid to high schools alone. This levy 
 in Ohio would give the high schools about $330,000 a year, whereas they 
 now receive only their pro rata distribution on the basis of the total 
 school enumeration. 
 
 Another phase of the apparent prejudice against larger 
 Unpopu ari y g^^^^ ^^^ ^^ education arises from the fact that all the 
 
 Or A Ulf Cct 
 
 money given to the public schools through the machmery 
 of the State government, and two-thirds of all given to the 
 universities and normal schools, is raised by direct taxation on every 
 man's property, while the millions of dollars expended on our penal, re- 
 formatory, charitable, and eleemosynary institutions and for the various 
 departments of state government is raised by indirect methods, and the 
 taxpayer, does not object. ' The taxpayer is the sovereign to be reckoned 
 with in this matter. In other words, we raised, in 1905, $2,853,252.33 
 by a direct tax, and $6,307,271.31 by indirect taxes — ^licenses, fees, ex- 
 cise taxes, etc., and for 1907 this amount is about $8,000,000. The tax- 
 payer sees the assessment of 1.345 mill and is reminded of it twice a 
 year when he pays his taxes, and he is told, and often prejudiced by the 
 telling, that all the State tax goes for schools and colleges. He somehow 
 thinks he is not helping to pay the $8,000,000 raised in other ways. 
 Wonder then who does pay it? Suppose it is the $3,000,000 the General 
 Revenue Fund of the State receives as liquor license. Does he pay any 
 of it? If he drinks, yes, and if he doesn't drink, the answer is yes still. 
 If he drinks he simply pays his share of the $1000 saloon tax — the pro- 
 prietor does not pay it. He must make just as much out of his business 
 as he did when the license was but $350. But if this taxpayer drinks, 
 he says it is nobody's business if he does contribute more to the revenue 
 of the State than he pays for the education of his own children. But sup- 
 pose the taxpayer does not drink — then what? He still pays more than 
 his share of the license, because the grocer, the butcher, the baker must 
 collect from him what the frequenter of the dram-shop fails to pay for 
 his groceries, meats, bread, etc. Then this taxpayer who thinks he 
 does not pay the license, must help maintain the courts, the penal in- 
 stitutions, the alms-houses, and the asylums made necessary largely 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. 31 
 
 through the curse of drink. During 1905 he and other taxpayers paid out 
 $661,887.32 to maintain the penitentiary at Columbus and the reforma- 
 tory at Mansfield and for the conviction and transportation of convicts 
 to these prisons — two-thirds of a million for this alone. Besides, he 
 contributed to the State through his life insurance, fire insurance, street 
 car fare, electric lights, gas, fuel, and in a score of other ways — but he 
 didn't know it, so he didn't mind it. 
 
 - But this sarrie taxpayer contributes even more to the sup- 
 
 _ J . —-iport of the national government than to the State govern- 
 
 „ . -■ ment, but he doesn't know it and so has no objection to 
 
 (jOTernment. „ „,, . . , r , , . v 
 
 otter, ihe cost of runnmg the federal government m 1900 
 
 was $890,000,000 and the appropriations for 1907 exceed a bilHon dollars. 
 This means that every man, woman, and child virtually pays $10 each to 
 the support of the federal government, which is an average of about 
 $50 a year per family. Then who pays the bills? Certainly not the 
 people of Germany, France, and England, and other import countries. 
 They have bills of their own to pay. Besides, if they were paying our 
 bills we would be paying theirs. But this indirect tax is paid chiefly 
 by those who choose to pay it, through the use of some real or farlcied 
 luxury or comfort or necessity. Nobody duns them for it. Taxes must 
 be paid at stated times and are never popular. For this and other rea- 
 sons our State tax is becoming more and more unpopular. As fast as 
 the State has found other means of raising revenues the State tax has 
 been reduced, and many people in Ohio think the time has come to 
 abolish it entirely. Prior to 1902 it was 2.89 mills ; in that year it was 
 reduced to 1.35 mills, the legislature having cut off the entire levy foi 
 the General Revenue Fund, leaving 1.35 mills for educational purposes. 
 In 1906 this was further reduced to 1.345 mills, and the present legis- 
 lature, it is claimed, will discontinue it entirely. 
 
 Let us look the proposition squarely in the face. The direct 
 ""JP^* tax is unpopular. Most states have found other means for 
 
 *^' * raising revenues for public purposes. New York state has 
 
 * ■ enacted general revenue laws that produce $35,000,000 
 
 a year. Ohio's general revenue laws now produce about $8,000,000 ex- 
 clusive of the mill tax. Only fourteen states and territories now use the di- 
 rect levy for the whole or partial support of their institutions engaged in 
 higher education — Arizona, California, Colorado, Indliana, Kentucky, 
 Michigan, Minnesota, Nevada, New Mexico, North Dakota, Ohio, Okla- 
 homa, Oregon and Wisconsin. Only half of these states may be said to 
 be resourceful and able to carry a heavy budget. But with the common 
 schools it is dififerent. It will be seen in the list below that twenty-two 
 , states make a direct levy for public schools. 
 
33 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 The following is a brief summary of the law in each State on the 
 subject of State support for public schools: 
 
 Arkansas levies a poll tax of $i and a State school levy not to ex- 
 ceed two mills. 
 
 California levies .15 mill for State aid to high schools. Makes a 
 direct appropriation of $500 per teacher for the entire State on the basis 
 of seventy enumerated pupils as the maximum and $6 per enumerated 
 pupil as the minimumi. 
 
 Colorado levies no State tax for common schools, but levies i 1-15 
 mills for the higher education and compels counties to levy not less than 
 two mills. District .levies must not exceed fifteen mills. 
 
 Connecticut distributes a permanent school fund, part of it arising 
 from the sale of the Western Reserve in Ohio; apportions $1.50 per enu- 
 merated pupil; and gives a direct appropriation which, added to local 
 levies, will equal $25.00 for every pupil in actual attendance, in towns 
 having a valuation of less than $500,000. The State aid goes for teachers' 
 wages only. 
 
 Delaware furnishes all the money to run the schools direct from the 
 general revenue fund, except $100 for each district, which must be raised 
 by direct taxation. 
 
 Georgia levies a poll tax, and gives to the public schools all tax on 
 the sale of liquors and the dividends on State banks and the Georgia 
 railroad, besides the income from a score of other sources. There is no 
 county or local tax, except on a two-thirds vote of electors to fix the tax, 
 which shall not exceed one-fourth of 1%. 
 
 Illinois levies two mills and distributes the interest on a permanent 
 fund. Local levies may reach five cents on the dollar, or fifty mills, 
 including the State tax. 
 
 Indiana distributes the income on a permanent fund; levies i.i mills 
 and a poll tax of fifty cents. 
 
 Iowa does not levy a mill tax but distributes that income on a per- 
 manent fund. 
 
 KoMsas makes no levy but has a perpetual school fund which is dis- 
 tributed on the basis of the enumeration. 
 
 Kentucky distributes a permanent fund and makes a State levy of 
 2.2 mills. 
 
 Louisiana levies 1.25 mills and a poll tax of $1 to $1.50. 
 
 Maine levies one mill on all taxable property and also distributes 
 6% on the permanent fund on the basis of enumeration. 
 
 Maryland levies one mill, one-half of which shall be withheld if the 
 schools of a district are kept open less than seven and one-half months. 
 
 Massachusetts distributes annually the income on a permanent fund 
 of $5,000,000; appropriates $500 to each school district whose valuation 
 
TO TflE OHIO STATE TEACHERS^ ASSOCIATION. 33 
 
 is less than $500,000; $300 to each district whose valuation is between 
 $500,000 and $1,000,000; $150 if the valuation is from $1,000,000 to 
 $2,000,000 ; $75 if over $2,000,000. Districts of less than $500,000 valua- 
 tion may have an additional $75 by levying eighteen mills. 
 
 Michigan distributes income on, permanent funds on basis of enu- 
 meration. 
 
 Minnesota levies one mill, distributes income on permanent fund, and 
 gives $400 a year to each free high school. 
 
 Mississippi levies a poll tax and makes a variable direct appropria- 
 tion and requires a minimum of four months of school. 
 
 Missouri makes no State levy but apportions a permanent fund. 
 
 Montana apportions the interest on an irreducible school fund, but 
 makes no levy. 
 
 Nebraska levies one and one-half mills and distributes a general fund 
 arising from several sources. 
 
 New Hampshire apportions on basis of school census all taxes col- 
 lected upon banking, trust, building, loan, and other corporations, but 
 levies no direct tax for this purpose. 
 
 New Jersey gives 2.75 mills on direct tax and by appropriation. 
 
 New York makes a direct tax fixed from year to year by the legisla- 
 ture and also has a permanent fund of about $9,000,000. 
 
 North Carolina has a poll tax and 1.8 mill direct levy. 
 
 North Dakota has no State levy. 
 
 Ohio levies one mill and distributes the income on an irreducible debt 
 of less than $5,000,000. 
 
 Oklahoma will have a State levy of two mills as a minimum, with 
 minimum county and local levies, bringing the total minimum up to ten 
 mills. 
 
 Oregon has no State tax but requires a county tax equal to $6.00 
 per pupil as a minimum. 
 
 Rhode Island apportions a minimum of $100 to each school district. 
 
 South Carolina has no State tax but requires a county tax of three 
 mills. 
 
 South Dakota makes no State levy but requires a county poll tax of 
 $1 and a county levy of two mills. 
 
 Tennessee levies ii/o mills and a poll tax of $i; 
 
 Texas levies two mills, raises a poll tax of $1, and apportions one- 
 fourth of all "State occupation taxes." 
 
 Utah levies no State tax. 
 
 Vermont levies 114 mills and apportions State funds. 
 
 Virginia levies from one to five mills, levies a poll tax, and appor- 
 tions certain State funds. 
 
34 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 Washington levies a State tax sufiScient to produce $10.00 for each 
 child enumerated, but the maximum of such tax shall be five mills. 
 , Wisconsin distributes $100,000 a year direct to high schools and fix;es 
 local levies to range from ten mills to twenty mills. 
 
 It -will be seen that it is the general custom to levy a State tax, 
 either direct, to be paid into the State treasury, or to compel counties 
 to collect such a tax, whose amount is fixed by the State. It will also 
 be noticed that Ohio's aid to the public schools is much lower than that 
 of her sister States of the north. 
 
 It has been argued that the State levy should be discontin- 
 Unpopulanty ^^^ because the valuation of property in the several coun- 
 or a State ^.jgg jg g^ unequal, that is, the percentage the valuation bears 
 to the market value, that many communities pay less to 
 the State than their share and many others pay more than their share. 
 It is further claimed that the tendency is to reduce the valuation be- 
 cause of the State tax. It is also claimed that the reason so many people 
 falsify their returns to the assessor is because they are opposed to the 
 State tax and do not want so much of their taxes to go into the State 
 treasury. We do not know that people would advance the valuation of 
 their property if the State tax were removed ; we do not know that peo- 
 ple would be more honest if they were not required to pay a State tax. 
 Besides, as we have shown, only a little more than $213,000 is paid into 
 the State Common School Fund in this way that is not paid back to the 
 same counties on whom it is assessed. Of course with the University 
 and Normal Fund of $475,000 it is different, because we could not expect 
 to have a State University or a Normal School in each county. 
 
 After all, is there so much to fear from the State levy? The writer 
 admits that it has imperfections and believes that our present system 
 could be much improved upon. He is willing to see the State tax abol- 
 ished, but feels that we should be exceedingl}' careful in choosing a sub- 
 stitute. The fact still remains that our schools must have more money. 
 How to raise more money for education without making the schools a 
 burden to the people is the unsolved problem. 
 
 more money ? Should the State give more extensive aid to 
 Do the the schools ? The present method of taxing the property of 
 
 Schools Need ^he State one mill for the public schools is an old one, 
 and if we have not outgrown the method we certainly have out- 
 grown the rate. In 1825 the legislature authorized a county levy 
 of one-half mill to be distributed throughout the county on the 
 basis of enumeration, to supplement the local levies. In 1829, this 
 tax was made three-fourths mill; in 1831, county commissioners were 
 authorized to add still another one-fourth mill, making it one mill. In 
 1839, it was made two mills. In 1847 it was reduced to two-fifths mill. 
 
TO THE OHIO STAl'E TEACHERS ASSOCIATION. 
 
 35 
 
 In 1848, however, the commissioners were authorized to levy one mill. 
 In 185 1 the law was made to read, "not less than one mill." The whole 
 system of county tax for schools was abolished in 1853, when the State 
 legislature created the "State Common School Fund" and made the levy 
 11/2 mills. In 1862 it was reduced to 1.4 mills, and from 1863 to 1871 it 
 was 1.3 mills. From 1872 to 1902 it was i mill; in 1902 and 1903 it 
 was .95 mill, and since 1904 it has been one mill again. 
 
 It will be seen that the present levy of one mill is less than 
 uecreasing ^^^ average levies made in Ohio since the first law on the 
 Mate support, subject was passed in 1825. It has practically remained 
 unchanged at one mill since 1872, except one reduction for two years. 
 Since 1853, or for 54 years, the average levy has been i 2-15 mills. 
 During all this time no direct appropriations have been made by the^ 
 state for the' aid of public schools. We are therefore doing less as a 
 state for the schools than we did prior to 1872. Our record in this re- 
 spect will not bear very close inspection, nor will a comparison with the 
 record of other states result in our favor. During the whole of the 
 Civil War period and until the panic of 1872-73, we paid more than we 
 are paying now, during the most prosperous period in the history of this 
 country. But that is not all : during the whole of this period and up to 
 1902, we paid a large State tax for other purposes. The following table 
 will show the amounts paid by the people through state taxation from 
 1896 to 1905 inclusive, a period of ten years, together with valuation of 
 taxable property: 
 
 TABLE V— VALUATION AND TAXATION IN OHIO 
 
 Years. 
 
 Total Assessed 
 Valuation. 
 
 'State Tax Raised. 
 
 Total Tax, State 
 and Local. 
 
 1896 
 
 $1,741,028,437 
 1,748,008,639 
 1,760,267,443 
 1,786,659,069 
 1,834,053,228 
 l,s-t)8,280,000 
 1,990,885,388 
 2,070,228,989 
 2,113,806,168 
 2,163,601,693 
 
 $4,942,533 28 
 4,962,337 38 
 4,997,107 86 
 5,071,800 31 
 6,316,623 01 
 6,686,248 93 
 2,687,252 95 
 2,794,366 27 
 i.863,252 32 
 2,920,455 92 
 
 $40,638,200 74 
 40,721,769 85 
 41,646,204 71 
 42,936,645 37 
 45,008,126 85 
 47,980,509 16 
 
 1897 
 
 1898 
 
 1899 
 
 1900 
 
 1901 
 
 1902 
 
 1903 
 
 51,570,457 68 
 53 670 052 46 
 
 1904 
 
 1905 
 
 56,317,763 43 
 
 REMARKS. — It will be noticed that the tax raised in 1905 by State levy was less than it 
 had been any year since 1857, or about 60 years, except the years 1902, 1903, and 1904, since the 
 rate was reduced in 1902. It will be noticed also that the State tax in 1902 was $3,000,000 less 
 than for the preceding year, but that the total raised by the people by direct taxation was almost 
 unchanged. In the 10 years shown in the table the valuation increased 24% — that is, the as- 
 sessed valuation, not the real wealth, which has increased much more rapidly. The Federal 
 Census statistics for 1904 show that Ohio had a property valuation of $6,946,969,446, instead of 
 $2,113,806, the amount shown by the duplicate of the State. This six billion dollars of wealth 
 in 1904 does not include franchise values. Add these and the sum would doubtless exceed eiglit 
 billion dollars. It should also be noticed that, while the assessed valuation increased but 24% in 
 10 years, the total amount of taxes. State and local, increased 40% in the same time. 
 
 But a report issued by the federal government showing the actual 
 valuation of property for 1904 credits Ohio with $6,000,000,000 instead 
 
36 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 of $2,000,000,000. This six billion dollars does not include franchise 
 values. Adding these, the total property valuation in Ohio is at least 
 $8,000,000,000. Let it be noted that local communities in Ohio have 
 usually been alert to the needs of their schools and citizens have usually 
 contributed liberally to the support of schools where once public opinion 
 "has been properly reached. But the State's record for the past thirty-five 
 years is nothing to be proud of. 
 
 During the past quarter of a century the schools have made 
 "*^ great advances against rather discouraging conditions. The 
 
 liemands. schools have had a constant growth. Occasionally they are 
 
 severely criticised, but each successive charge of inefficiency has been fol- 
 lowed by further demands upon them. Schools have been greatly in- 
 creased in number ; we demand better and more expensive school build- 
 ings than formerly ; our new type of school requires more apparatus and 
 better equipment; we are constantly extending and widening and "en- 
 riching" the course of study; we have extended the length of the school 
 year; we are demanding still higher qualifications of the teacher, and 
 this demand must be met with larger demands for money to pay trained 
 teachers ; and the secondary school has grown upon us most astonish- 
 ingly. All these things call for more money. The people usually re- 
 spond to these calls to the extent of their ability as they see it, but 
 the revenues for the schools have not kept pace with the growth and the 
 efficiency of the schools. A study of the following exhibit will be con- 
 vincing on this point : 
 
 When the increased cost of living and the steady advances 
 increasea cost ^^ wages in almost all other occupations are considered in 
 or Living. connection with the above, the following significant facts 
 
 are brought to light: 
 
 The United States government, through the Department of Com- 
 merce and Labor, recently issued a report containing a study of the 
 question of the cost of living in connection with the average wages and 
 salaries of people in this country for the sixteen years ending December, 
 1905. The report says that wholesale prices, considering all commodities, 
 reached a higher point in 1905 than at any other, time in the sixteen 
 years covered by the report. The average of all commodities— food, 
 clothing, shelter, and the 258 subdivisions of these — was 15.9% higher 
 in 1905 than the average for the ten years from 1890 to 1900; 29.2% 
 higher than the lowest average of 1897, and 2.6% higher than for 1904. 
 Farm products show an average increase of 58.6% from 1895 to 1905, 
 ten years ; food, 297% higher in the same time ; clothing, 22.9% higher ; 
 fuel and lighting, 39.4%, etc. In December, 1905, the prices averaged 
 19.9% higher than the average for the ten years ending 1900, and 33.7% 
 
TO THE OHIO STATE TEACHERS ASSOCIATION. 
 
 37 
 
 higher than the average in 1897 — ^^ average gain of 33-7% ^^ eight 
 years.* 
 
 These are plain facts and should cause us to pause and reflect. 
 While we talk about our great prosperity, we must analyze the facts to 
 see if this prosperity comes with equalized blessings upon the people 
 who create our growing wealth. 
 
 Wages must keep pace at least with the cost of living. In 
 tommon almost any Ohio city it will be found that wages have ad- 
 
 Labor vanced from 25% to 60% in the sixteen years covered by 
 
 Neeps race. ^j^jg government report. In Columbus, for example, an 
 investigation shows that from 1896 to 1906 stonemasons have advanced 
 trom $2.50 per day to $4.00; carpenters, from $2.30 to $3.20; moulders, 
 fromi $2.25 to $2.85 ; compositors, from $2.37 to $3.23 ; pressmen, from 
 $1.90 to $2.75 ; hod carriers, from $2.00 to $2.50; bricklayers, from $3.20 
 to $4.80; plasterers, from $2.50 to $4.00; plumbers, from $2.50 to $3.50, 
 etc., through the list. But the public school teachers throughout the State 
 have not had their salaries increased as much as the lowest advance in 
 the above list. In addition to the above advances in daily wages, in 
 most cases the day has been shortened — fewer hours are required for a 
 day's work. 
 
 The writer has endeavored to show by assembling facts of un- 
 doubted reliability that our school revenues are inadequate to secure th^ 
 best results, and that present economic conditions demand a readjust- 
 ment of the sources of revenue. Let us now see if the people are really 
 able to afford anything better. 
 
 It is true that both our population and our wealth have 
 Material undergone some wide fluctuations within the past half cen- 
 
 rrospenty. tury, but for the past thirteen years the prosperity of the en- 
 tire country has made unprecedented advances. The country was never so 
 prosperous in a material sense as now. We have abundance of wealfh 
 to tax if we only had some equitable and satisfactory way to levy upon it. 
 In Ohio our tax system is so unsatisfactory that the more prosperous 
 the state becomes the greater the dissatisfaction with our tax system, 
 because at present those ,of liirdted or moderate means and those who 
 own tangible property must either bear the greatest burden of all, or 
 perjure themselves in an attempt to get justice. A few statistics here will 
 not be out of place. It has already been shown that Ohio has today 
 
 ♦[Since this report was written for the Ohio School Revenue Commission, the same De- 
 nartment has issued artother report covering the 17 years ending December, 1906. and the condi- 
 fionTlre still worse, so far as cost of living is concerned, WITH DECEMBER, 1906. SHOW- 
 ING THE HIGHEST FIGURES IN THE 17 YEARS, and a gain in every item for the year 
 except drugs and chemicals and one-half of one per cent, reduction m the cost of farm products, 
 which still remained 58.1% higher than 17 years ago. The average increase in the 258 articles of 
 consumption covering the necessities of all kinds, was 36.5% in the 17 years, and 22.4% higher 
 than the average for the 10 years, 1890-1900. This means that it requires $1.37 today to buy what 
 SI 00 would buy in 1890. A salary of $40 a month in 1890 would now have to be JE4.80 per month; 
 and also let it not be forgotten, a levy of 1 mill for schools in 1890 would have to be 1.37 mills 
 today to' go as far in the matter of actual cost.] 
 
38 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 a wealth of $8,000,000,000 and is receiving taxes only on a little more 
 chan one-fourth of that amount. In 1905 our tax duplicate showed $60,- 
 000,000 in money, the total for the State, while the bank deposits alone at 
 the same time showed $400,000,000 or nearly seven times as much, The 
 same year we listed $80,000,000 in mortgages and credits, but we had 
 $500,000,000 in mortgages on record. In 1905 the manufacturers of Ohio 
 returned $5,000,000 less than twenty-five years before, and the merchants 
 returned $11,000,000 less in stock than 1875. In 1862', Hamilton county 
 returned $67,000,000 in personal property for taxation but in 1905, with 
 several times the population and with the greatest prosperity the city 
 of Cincinnati ever knev/, the people returned only $55,000,000 in personal 
 property, an apparent loss of $12,000,000 in 43 years. One could go 
 through the 1905 Report of the Auditor of State and multiply these 
 glaring absurdiiies and false representations. A study of the bank clear- 
 ings, shippers' reports, exports and imports, farm values, railroad bus- 
 iness, and of all public service corporations leads us to the same place — 
 a tremendous balance on the side of profits. We are proud of this mar- 
 velous advance in the business of the State, but we feel that in this mad 
 rush for accumulated wealth we are prone to neglect the cause of edu- 
 cation. 
 
 A mere glance at some figures touching the general prosperity of 
 the country at large will show us that Ohio is only sharing in a pros- 
 perity which is as wide as the continent itself. 
 
 Between 1900 and 1907, farm property in the United States 
 •'*'™ increased from $20,400,000,000 to $28,000,000,000, a gain 
 
 Values. Q,£ $7^600,000,000 in seven years, or over a billion dollars' 
 
 gain each year. One can hardly realize what this means. If all the 
 farms in thfs country were owned equally by 28,000 persons, each one 
 would be a millionaire. The total capitalization of all the national banks 
 in the United States is $808,000,000. The farmers could buy up all these 
 banks with merely the gcdn in their farm values in a single year and have 
 $278,000,000 left, an amount in itself larger than the whole expenditure 
 for public education in the U. S. in one year. In other words, the promts 
 in farm values in a single year exceed the total capitalization of the 
 national banks in 100 years by 35%. The total capitalization of all the 
 railroads in the United States, requiring 75 years to build up, is $12,- 
 500,000,000. This gain by the farming interests in the past seven years 
 equals 60% of the total capitalization of all the railroads in this country. 
 The farmers could use merely the gain on their farm values in ten years 
 and buy every railroad in the country at par value and pay cash for them. 
 The total value of the farm products in 1905 was $7,000,000,000 or $609 
 to each man, woman, and child engaged in agriculture (11,500,000 per- 
 
TO THE OHIO STATE TEACHERS^ ASSOCIATION. 39 
 
 sons in all.) The value oi the farm products in 1905 was more than 
 three times as great as in 1880, although the number of persons engaged 
 in agriculture increased in the same time but 49%, while the value of 
 the products increased over 300%, or six times as fast a^ the farm popu- 
 lation. 
 
 The growth of railroads, manufactures, mineral production, etc., 
 is only a repetition of this marvelous story. No, we are not poor; we are 
 almost too rich to safe-guard the moral, the intellectual^ and the spiritual 
 ivants of the race. 
 
 But the schools deserve much of the credit for this increased pros- 
 perity through a knowledge of scientific agriculture, scientific manufac- 
 ture, better methods of transportation, preservation of food products, 
 and many other advances due to the influence of higher education. 
 
 If we have not proven by this time that we are abundantly 
 Donded ^^^ ^q provide ample revenues for public education, we 
 
 indeDtedness. j;jjight take a look at the astonishing record the savings 
 banks have made the past fifteen years. Or, an examination of the ten- 
 dency of municipalities to bond themselves for the erection of school 
 buildings may even be cited to Drove the same point. In 1880, we spent 
 on public schools of Ohio, $7,679,329.76; in 1890, $11,407,499.24; in 
 1900, $14,266,973.28; in 1905, $19,017,339.12. But the bulk of this 
 steady increase is chargeable to the increased expenditures for school 
 buildings, rather than for the teaching force,, or to the increase in popu- 
 lation. We are building finer school houses than a decade ago, and are 
 equipping many of them elaborately. Perhaps we have not expended too 
 much in this direction, but the salaries paid teachers have certainty not 
 kept pace with the outward show wc have made in education. The es- 
 sential element in every school is the teacher at the desk. If our many 
 magnificent school buildings have been obtained at the expense of the 
 quality of the instruction or the price paid for the instruction, we have 
 robbed the children of their rightful heritage. If we have, in order to 
 show to strangers and newcomers our material prosperity, so bonded 
 the future to build these splendid structures, that our children's children 
 will still hear the clanking of the bonds, we have simply declined to pay 
 our own debts because our children have no voice in the matter. Better 
 place in every school room a trained, educated, and cultured teacher, 
 who possesses genuine teaching power and whose salary we would not be 
 ashamed to mention, than to adorn our school grounds with expensive 
 structures to be paid for in bonds on which the interest will exceed the 
 principal before paid. This may be the way to make money for bankers 
 and brokers, but it is doubtful if it is the way to provide a legacy for 
 our children. 
 
40 REPORT OF THE SCHOOL REVENUE COMMlSStolsf 
 
 The above and hundreds of other significent facts ought to con- 
 vince any fair-minded thinker of our ability to pay^ — our ability to make 
 ample financial provision for educational opportunities for all our people. 
 That we do not do so, is also as evident from the facts. But granted 
 we are able to have everything we need in the way of revenues and fa- 
 cilities for ideal teaching and the attendant results, and' granted further 
 that the State is now determined to discontinue our present method of 
 state encouragement of education, to inaugurate a newer and better 
 system, what shall it be? 
 
 Several plans have been somewhat timidly suggested. One 
 several pj^j^ contemplates the discontinuation of the $3,000,000 a 
 
 rians. ^^^^ raised by the 1.345 mill levy and the substitution of a 
 
 direct appropriation from the treasury. However, if this plan were 
 adopted, it is quite evident that within the course of a few years addi- 
 tional sources of our general revenue would need to he found and tapped. 
 Our large cash balance now in the treasury, $5,456,473.23 on April 6, 
 1907, (and with no State debt whatever), would last less than two 
 years without other unfound means of augmenting the General Revenue 
 Fund. Doubtless these new sources will be found. There are many 
 types of indirect revenues that have been found by other states that have 
 not been tried in Ohio. 
 
 Granted that we shall find these new sources of revenues; 
 A fermanent jg jj. ^jgg ^^ leave the cause of public education to the 
 school rund. fluctuations of public opinion and tie it on as an issue in 
 every ipolitical campaign? The founders of the State were wiser than 
 that, and when they gave as a perpetual grant section 16 in every town- 
 ship for the purpose of public education they realized that the matter 
 was too important to be placed on a footing subject to the whims and 
 caprices of the tide of, political fortunes. If their will and testament had 
 been faithfully administered by their administrators-in-trust, the schools 
 today would have an asset much larger than they are ever likely 
 to have. Take Texas for an example of the wisdom displayed in 
 providing for the future. That State has a pemianent school fund, 
 due to the sale and lease of school lands, amounting to $49,046,000, 
 with 7,000,000 acres of school lands still belonging to the State and 
 unleased. South Dakota comes next in the size of her permanent 
 school fund, amounting to $22,064,000; Illinois with $17,429,000; Min- 
 nesota with $16,000,000; Indiana with $10,637,000; Kansas with 
 $8,600,000; Ohio with less than $5,000,000. 
 
 So much to show that Ohio has suffered through lax 
 Bonding legislative provision for future generations in the mat- 
 
 the future. ^gj. ^f public education. Add to this meager provision for 
 the future the fact that our tendency now is to bond the future to 
 
TO THE OHIO STATE TEACHERS ASSOCIATION. 
 
 41 
 
 pay for the expensive school structures of the present, and we are 
 brought face to face with a condition that should cause us to pause 
 and reflect. We commend ourselves for increasirig our school ex- 
 penditures from $7,679,329 in 1880 to $11,407,499 in 1890, and to 
 $14,266,973 in 1900, and $19,000,000 in 1905. But these figures are 
 misleading. Millions of dollars of this expenditure represents merely 
 borrowed money — the sale of bonds, and the interest on bonds. If 
 a comniunity raises $100,000 by a bond sale, it must be remembered 
 that the tax-payers who voted it have not paid that money nor made it — 
 they simply promise that their children shall pay it. We are selling 
 too many bonds in a time of prosperity to be paid for in a time of 
 possible adversity. It would be much wiser to increase the present 
 tax rate so as to raise a larger building fund and pay for our school 
 houses when we build them, just as we" pay for our homes when we 
 build them. A wise business rnan does not create a perpetual leak 
 in his net profits by paying such heavy interest rates for such a long 
 period that his business block will cost him more than double the con- 
 tract price before it is paid for. And yet that is what the same busi- 
 ness men would likely do if on the Board of Education. Instead of 
 paying for our houses 20 years after we build them, we begin 20 years 
 in advance to save the money with which to build, and so ought boards 
 of education to follow the same plan largely. There are exceptions, 
 of course, but our tendency is to make these exceptions the rule. 
 An examination of the statistics on this point discloses the startling 
 fact that Ohio, counties and corporations, owed in 1900, about $130,- 
 000,000, or $29 per capita, against $16.59 i^ 1880, and $19.32 in 1890. 
 
 the writer simply means, then, that there ought to be 
 By All Inis ^ permanency in our school system and a feature of per- 
 manency and security in our school revenues. He feels that it is 
 unsafe and unbusiness-like to leave such a fundamental need to the 
 chances of biennial appropriations. Let us provide a fund, at least as 
 permanent as the mill tax has become. We owe it to posterity and to 
 our name as a great State to pledge permanency and security to our 
 system of State support for schools. 
 
 is to the effect that we create a funded debt of an amount 
 Another large enough to yield $3,000,000 a year. At 6% this 
 
 Suggestion would mean $50,000,000 — an irreducible debt of that 
 amount. Our present irreducible debt is a little less than $5,000,000, 
 but the two would be quite different. The State is actually using the 
 $5,000,000 — obtained the money and invested it ; but with this new debt 
 it would be different — the State would promise to pay the people, 
 through the schools, the interest on an imaginary sum. If such a 
 plan were adopted, better call the $55,000,000 an endowment fund for 
 
4:2 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 the schools. There's much in a name. "Endowment" sounds better 
 than 'debt." 
 
 But this plan is not feasible, for the reason that it presupposes no 
 growth in the needs of the schools and no growth in the State's ability 
 to pay. However, the plan is less objectionable than some that have 
 been suggested, because succeeding legislatures might increase the en- 
 dowment fund — a course wholly improbable. 
 
 Another plan that seems more feasible is what may be 
 The County designated as the county unit plan. Instead of having a 
 Unit Plan. ^^^^.^ i^^y ^f j ^45 mills, in which the counties have no 
 
 direct voice, have the legislature pass a law assessing the 88 counties 
 the sum of $3,000,000 in the aggregate, to be paid into the State 
 treasury by the counties on the basis of their own county expenditures. 
 If counties are reckless and extravagant in their local expenditures, 
 they would then be levied upon more heavily for aid to weak schools. 
 At present our total state and local taxes amount to $56,109,063.43 
 for 1906, of which $2,920,455.92 was raised for State purposes. The 
 ratio is 19 to i ; that is, of every $20 we now raise by taxation, $1.00 
 goei; to the State to be redistributed to the public schools and universi- 
 ties, while $19 remains in the county where raised and is distributed 
 locally — for schools, 35.6%, and for municipal, township and county 
 expenses, 64.4%. To make the workings of this county unit plan still 
 plainer, let it be noted that for every dollar the county, township, or 
 municipality now raises by taxation, 5 cents goes to the State for re- 
 distribution to the school. Of this total of fifty-six millions raised 
 by taxation, only $13,465,487.83 was raised by county taxation. The 
 $3,000,000 to be raised under the new plan above proposed would be 
 paid mto the State treasury in proportion to the amounts raised by the 
 county ior their own county expenses. If a county spend more money 
 this year for bridges, it would contribute relatively more to the schools 
 because of the increased expenditure for bridges. 
 
 This plan would be further improved if it also included 
 Include ^ g^jj municipalities as taxing units, so that the same sum 
 Municipalities, ^^j^g^ f^j. ^.j^^ g^^^^ wonM be more largely shared by the 
 wealthy centers better able to pay it. It would be manifestly unfair 
 to excuse municipalities from sharing in the aid to be given to com- 
 munities financially unable to maintain good schools. In most in- 
 stances it will be found that the wealth of the municipalities is due 
 to the resources of the surrounding country, and the large valuation 
 of property in the municipality is often due to a considerable extcni 
 to the fact that the farmer or mine owner has moved to the munici- 
 pality, taken his money with him but of course left his land or mine 
 bphjnc} him, The source of wealth cannot b^ removed, but the accu-. 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. . 43 
 
 mulated wealth can be. The property a man has, ought, by right, to be 
 taxed where it is, not necessarily where its owner is. We conclude, 
 therefore, that in this county-unit plan that the wealth in all munici- 
 palities ought to be levied upon to aid in maintaining good schools in 
 even the most uninviting township in that county. Likewise ought the 
 State in the same way come to the assistance of counties as units, in 
 bringing up the schools in those counties to such a standard as the 
 State has a right to demand of every community. The State says to 
 a father, "You must send your boy to school." If the father replies 
 that he cannot afford it — cannot buy books and clothing for the 
 boy — the State says, "That makes no difference — the State will supply 
 these things, and food also if necessary, for we must have an edu- 
 cated citizenship. It is the State's law of self-perpetuation." 
 
 the county commissioners would be authorized to raise 
 Under their State quota by levying a tax, which might vary 
 
 Inis rlan, from year to year. This plan has the merit of throwing 
 the responsibility of property valuation upon the counties as units, 
 and by this plan the people would feel a more direct responsibility and 
 would watch their own county expenditures more closely. 
 
 Another plan, now in successful operation in one of the 
 County Southern States may be called the county-tax plan, 
 
 lax rian. rather than the county-unit plan. Each county is re- 
 
 quired to levy a uniform rate, such as our present levy of i mill levied 
 by the State. The amount thus raised is redistributed to all the 
 school districts in that county on the basis of school enumeration. 
 This gives the weaker districts in the county the bulk of the money 
 so raised. The tax is paid to the county treasurer and is redistributed 
 by him. If, for example, a county had a railroad running through one 
 township, that railroad tax would, under our laws, go to that township. 
 This makes the valuation in that township high enough to enable 
 the people to run their schools on a low levy. But if this county tax 
 be levied upon the railroad property to be redistributed over the 
 entire county on some equitable basis, all the weak districts in that 
 county would profit by the distribution. If the county contained a 
 large city with "great wealth — and that wealth was doubtless not made 
 in the city, by and of itself — ^this wealth would contribute to raise 
 the standard of scholarship and culture and citizenship in every poor 
 township in the county. 
 
 This plan would reduce. the number of weak districts in the State 
 to a minimum and there would not be many schools that could not 
 be well cared for by their own counties, provided the minimum county 
 tax be as much as 2 mills. Those that would still need aid would 
 be situated in counties whose duplicates are low, and to these coun- 
 
4:4 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 ties the State ought to extend an outstretched and well-filled hand. 
 The principle of State aid to such communities must surely come in 
 Ohio if we are to mamtain our dignity as a great American State and 
 maintain also a high standard of citizenship. 
 
 There is one more plan the writer desires to submit. A 
 A rercentage careful study of the history of popular education and a 
 *'*• careful analysis of the statistics bearing upon the cur- 
 
 rent status of education in the several states of the Union 
 will show us a somewhat steady ratio between the cost 
 of public schools and the legitimate expenditures of the 
 states to maintain all other public institutions and the several depart- 
 ments of State government. We have already shown that in Ohio 
 34% of all the money now expended annually by the State goes to 
 the public schools. 
 
 The following exhibits the ratio of school expenditures in twenty 
 leading states on a per capita basis, together with an exhibit showing the 
 relation between local and state expenditures for schools: 
 
'SJaqoBs; sieui jo ■;uaD J3j 
 
 
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 COt-tOLCSTHC^lOOOSOO 
 
 eg 0_ <^ 00_^ 00 L3 ©4 CO ■*_ U3 
 
 J<' to Co' t-^ lO Oi 05 C^f oo 
 
 OCOOOOOOC-3COt-lrt 
 
 •qtoc-Jc>tHaic^T-it- 
 
 •jBooj puE ajEig 
 
 jaqio [];e tuoj^ 
 
 (JltOOlOCOCOCtO -^O O l-H t":,'"!'* oo iH lO oo l-H 
 
 ^■^ ui" ■^ia'oo ^-^ i-H oT tr^io ■Tii'-^'ci" to c<r 00 o oTo 
 
 tOCOCOC-tOOiC-IrHtOi— ICOCOOl— ^ittOt— OSCfllO 
 OacOtDC- 00 <=) to t- t- O <=> tH LO T-H rH Oi rH tT C^ 
 
 "^l 'uoi;exei luojj je^ox 
 
 LOcOlOlftcOOS^rHlOCOCiOStOOlf- 
 
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 oocoifi m c-^-wH ira c— tjh rn'eo lo to os -^ 
 
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 oj_c^ai CO o oc in CO M oo c-^os co co ti 
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 OO-VCOrHirSaSTHCOCDcgOlMlr-lrtcOrHCOlOIMOS 
 
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 OtOtO 
 
 WCOOTfH 
 
 knc4 to to 
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 C^rHU^lOLSOSC^Lrac^LOcMr-OOSC^Oa 
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 2S^S 
 
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46 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 THE DISTRIBUTION OF SCHOOL REVENUES. 
 Important as is the raising of sufficient school revenues, the distri- 
 bution- of such revenues is even more important. Granted that we 
 are able to "raise the money," and that we have "raised the money," 
 the next important question is how to distribute this money so as to 
 accomplish best the real purpose of public education. 
 
 Taxes and all forms of public revenues are designed 
 Relation of primarily to promote the public good. We have systems 
 Wealth to Qf government, local, state and national, as the ma- 
 
 Popular chinery necessary to carry out the will of the people in 
 
 Lducation. ^j^jg respect. Government is for the people as a whole 
 rather than for the individual apart from his relations to the whole. 
 The beneficent effects of popular education raise the standard ot 
 citizenship of the whole State by raising the ideals and efficiency of 
 individuals. A-e a means of self perpetuation, therefore, the State 
 must provide means for raising and maintaining such standards of 
 efficiency as will effectually permeate the whole citizenship. The matter 
 of popular education is not one of personal privilege. Wealth cannot 
 rightly buy immunity from its just share of the responsibility in pro- 
 vidhig educational advantages for even the most unfortunate or im- 
 provident. Education and the consequent advances of civilization 
 make wealth possible. But the wealth of a man in Chicago may be 
 all produced by labor of men in Colorado, or by the mere environ- 
 ment of property in Wisconsin. If wealth has any particular locus, 
 it ought to be where it is produced, rather than where its possessor 
 happens to reside. Wealth should be levied upon wherever it is 
 found to make better the educational advantages of those whose 
 work and citizenship make that wealth possible. The State, then, owes 
 to eVeiy child within its borders equal educational advantages up to 
 a minimum standard of efficiency. A child in the poorest section of 
 the State has as much right to this minimum of training as the child 
 of the wealthiest man within the State's borders. The geographical 
 distribution of wealth has no vital relation to the problems of uni- 
 versal education. 
 
 of the State Common School Fund in Ohio is almost the 
 Our Present poorest that could be devised to accomplish the purpose 
 System of {q^ which it is supposed to be Oiaintalned— to equalize 
 
 Distribution ^.j^g burdens of taxation for school support. In brief, 
 it is as follows: One mill is levied equally on all the listed prop- 
 erty of the State. This amount, $i on every $i,ooo, is paid to the 
 county treasurer and the whole amount so collected by him is paid 
 to the state treasurer and this collective sum is known as the State 
 Common School Fund. Until 1906 the county treasurer retained 
 1% for collecting this tax. The state treasurer, on the warrant of the 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. 47 
 
 State auditor, showing the total enumeration (unmarried youth between 
 6 and 21) in each county, pays back to each county treasurer an 
 amount determined by multiplying $1.70 by the number of school youth 
 enumerated in the county. This total is then distributed among the 
 various township, village, special and city districts in- the county on 
 the basis of the school enumeration. The rate of distribution, $1.70 
 per enumerated pupil, is determined by the legislature by computing 
 the amount of tax that will likely be raised by the levy of one 
 mill and dividing this amount, plus any accumulated balance, by the 
 number of school youth enumerated. This amount per enumerated 
 pupil, $1.70, was raised to $1.75 for 1907, due to the fact 'that the 
 valuation had increased faster than the school population. The rate 
 fixed by the legislature is to be understood to be the minimum rate 
 and the state auditor has the right to increase it if there is a sufficient 
 balance to warrant such increase. For more than 30 years prior to 
 1904 it was $1.50, which occasionally was advanced to $1.55. Yet 
 for a number of years prior tb 1904 a balance was allowed to increase 
 ■until it reached $318,078. Just why, would be hard to tell, but this 
 balance in 1904 made re possible, after a warm fight in the legisla- 
 ture, to advance the pro rata distribution to $1.70, and it is not likely 
 to fall below that again. 
 
 It will be noticed that all but $213,000 of this $2,163,000 thus 
 raised in 1905, went back to the counties paying it in. There was 
 therefore, no State aid in the remaining $1,950,000. 
 
 of distribution is manifestly unfair if the claim for it is, 
 But Inis ^j^^^ j^ .^jjj jjgjp ^gak communities to reach the minimum 
 
 system q£ educational advantages which the State must make 
 
 possible if it is impossible for the community to do so itself. For 
 example, there is Cleveland, with a large foreign population over 14 
 and under 21. These people are enumerated but they are not enrolled 
 and are not receiving instruction. In 1905 Cleveland enumerated 114,- 
 393 school youth, but the average daily attendance was only 52,102, 
 or 45% of the enumeration. This means that Cleveland is drawing 
 $1.70 per pupil for 62,291 children who are not receiving daily in- 
 struction, or $104,894.70 for children who are not being taught. If 
 these 62,291 children were in school, it would require 1,557 more teach- 
 ers at 40 pupils to the teacher and would add about $1,600,000 to 
 the annual cost of the, schools, supposing these pupils were all en- 
 rolled in elementary schools. The city would also find it necessary to 
 build more school houses, and have $9,000,000 more invested in school 
 property. This extra $104,^94.70 which Cleveland draws annually 
 from the State Common School Fund for which the city gives the 
 State nothing in return to these 62,291 children, raises the average 
 Received per pupil actually jn daily attendance to $3-^,3. But tak? any 
 
48 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 town or city in which the average daily attendance is higher and quite 
 a different result will be obtained. There is Painesville, not far from 
 Cleveland. The enumeration in 1905 was 1,371 and the average daily 
 attendance was 932, or 68%. Painesville received $1.70 per pupil enu- 
 merated, or $2.50 per pupil actually taught, against $3-73 per pupil 
 actually taught in Cleveland. This discrimination of ^1.23 per pupil 
 actually taught gives Cleveland $64,085.46 more than the city would 
 be entitled to on the basis the State is aiding Painesville. In Cincin- 
 nati the amount the c'.ty receives from the State per pupil actually 
 taught is $6.51, or $137,683.35 more than that city would be entitled 
 to on the Painesville basis. 
 
 When we take the cases of the. smaller town and the 
 Uiscnmination ^•^,-J^l communities the discriminatic, 1 is still greater. The 
 Against State Common School Fund was originally provided for 
 
 JO** in 1853 with the thought that it would equalize the bur- 
 
 an lira ^ ^^j^^ ^^ taxation, but investigation clearly and conclu- 
 ommuni les. gjygjy shows that the system extends the greatest favors 
 to the populous centers where there is always more wealth per capita, 
 and consequently, where the people are better able to help themselves 
 or make ample provision for their schools without State aid. Here, 
 for txample, is Portsmouth, Ohio, on the opposite side of the State. 
 The enumeration for 1905 was 6,837 and the average daily attendance 
 was 2,812, or only 41^0 of the enumeration. The city is drawing 
 money from the State Common School Fund for the 4,025 children 
 of school age not in average daily attendance, at $1,70 each, or 
 $6,842.50— enough to pay 13 teachers $525 each. The. amount Ports- 
 mouth received from the State was really not $1.70 per pupil, but 
 $4.13 per pupil actually taught. Instead of encouraging communities 
 to provide educational opportunities for all the youth, such a law en- 
 courages a community to enumerate as many youth as possible and 
 enroll as few as possible — encourages the non-enforcement of the com- 
 pulsory attendance law. Of course, it is well understood by all that 
 a large percentage of the youth not enrolled are beyond the reach 
 of the compulsory attendance law. But the contention of the writer 
 is that the present method of the distribution of the State Common 
 School Fund is inequitable, unfair, and lacks the essential of giving 
 an educational incentive to local communities. No premium is placed 
 upon the universal education of the people, but rather upon the low- 
 est average enrollment and attendance. It is quite well understood, 
 too, that many cities having a low percentage in actual attendance, 
 have many enrolled in private schools. But such communities ought 
 not to be given such State aid or share in the distribution of the 
 StaLe funds as will actually encourage those communities to foster 
 other than the public schools with State funds^ A city or commtmity 
 
TO THE OHIO STATE TEACHERS ASSOCIATION. 
 
 49 
 
 should not receive money for the education of children whom it is not edu- 
 cating. This brings us to the concUision that State funds ought to be 
 distributed on the basis of the number of pupils actually taught — the 
 average daily attendance rather than upon the basis of the school 
 census. 
 
 This conclusion is re-enforced by a careful study of the statistics 
 of the cities compared with each other and with those of villages and 
 rural communities. Here is a table compiled by selecting the names 
 of cities, villages and townships at random over Ohio. In the case of ' 
 villages and townships, only those have been selected that maintain high 
 schools, thus placing them as nearly as possible on the same plane as the 
 cities, so far as educational advantages are considered : 
 
 CITIES. 
 
 1 
 
 
 
 
 13 
 
 EU 
 
 
 
 
 as 
 
 
 6'-i 
 
 
 \a 
 
 
 c 
 
 
 ■*-' u 
 
 
 s. 
 
 
 s 
 
 '3 
 
 5^ 
 
 
 
 
 c 
 
 B 
 
 E-o 
 
 
 
 g 
 
 13 
 
 bO-^ 
 
 ?^ 
 
 Names. 
 
 .■3 
 
 a 
 
 C 
 
 2£ 
 
 •a 
 
 V 
 
 
 
 
 >} 
 
 
 
 
 
 
 
 y. ° 
 
 
 >. 
 
 o 
 
 
 S 
 
 S-g 
 
 
 V 
 
 
 •O 
 
 +: c 
 
 ^m 
 
 
 
 
 
 
 
 
 
 
 
 
 C J3 
 
 
 
 E 
 
 
 u OJ 
 
 
 
 
 
 
 
 O O 3 
 
 
 y 
 
 c 
 
 > 
 
 
 EEi3 
 
 
 tn 
 
 W 
 
 < 
 
 Ph 
 
 < 
 
 
 5.12 
 
 114,393 
 
 62,102 
 
 34,335 
 
 932 
 
 45% 
 26% 
 68% 
 
 $3 73 
 6 51 
 2 50 
 
 
 4.12 
 
 131,538 
 
 Painesville 
 
 S.bO 
 
 1,371 
 
 
 13.00 
 
 2,861 
 
 1,796 
 
 63% 
 
 2 71 
 
 
 11.50 
 
 2,502 
 
 1,316 
 1,742 
 2,812 
 
 52% 
 40% 
 41% 
 52% 
 43% 
 
 
 
 10.00 
 9.65 
 
 4,359 
 6,837 
 
 4 25 
 
 
 4 13 
 3 16 
 
 
 10.80 
 6.30 
 
 1,875 
 6,038 
 
 976 
 2,639 
 
 Sandusky 
 
 3 88 
 
 
 9.50 
 10.90 
 
 3,721 
 1,799 
 
 1,796 
 1,163 
 
 48% 
 64% 
 
 3 52 
 
 Conneaut 
 
 2 63 
 
 Marietta 
 
 9.30 
 
 4,388 
 
 2,176 
 
 49% 
 
 3 42 
 
 VILLAGES. 
 
 Jefferson* 
 
 Hayesville 
 
 Bluffton 
 
 Albany 
 
 St. Clairsville . 
 Mechanicsburg 
 New Carlisle . . 
 Blanchester . . . 
 
 Martinsville 
 
 Warsaw 
 
 Arcanum 
 
 $1 40 
 
 1 91 
 
 2 34 
 2 00 
 2 06 
 
 1 88 
 
 2 22 
 2 39 
 2 00 
 
 1 84 
 
 2 35 
 
 TOWNSHIPS.! 
 
 Sullivan township, Ashland county... 
 Andover township, Ashtabula county. 
 Salem township, Champaign county.. 
 
 Bethel township, Clark county 
 
 Mad River township, Clark county... 
 Gustavus township, Trumbull county. 
 Kinsman township, Trumbull county. 
 
 $2 11 
 2 01 
 2 83 
 2 71 
 2 44 
 2.45 
 2 44> 
 
 ♦Enrolled a number of non-residents. tOnly townships maintaining high schools have been 
 selected In townships where no high schools are maintained the average daily att^l3lci.an,Qs qn 
 total enumeration does not usually show quite such a high percentage. 
 
50 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 Will make clear the present discrimination in favor of the 
 Tk T M l2.rger cities in the matter of distribution of the State Com- 
 These Tables ^^^ School Fund. The twelve cities listed in this table, 
 chosen at random, average $3.64 per pupil taught, while the eleven vil- 
 lages average $2.03 per pupil taught, in their sharing of the State Com- 
 mon School Fund. This means that the cities receive relatively 80 per 
 cent, more of that fund than the villages, and the townships average only 
 a little 2iigher than the villages. But this is not all. The average levy 
 for school purposes is much lower in the cities than in the villages and 
 townships, showing that they are relatively much better able to maintain 
 their schools without aid than the villages and townships. For example, 
 Cincinnati, with a levy of but four and one-eighth mills, received from 
 the state funds $6.51 per pupil taught, while the villages and townships 
 averaged but a little more than $2.00 per pupil taught with many of them 
 levying twelve mills and upwards. This same discrimination is noticed 
 when one compares the smaller and larger cities. Ashtabula levied thir- 
 teen mills school tax and received from this fund only $2.71 per pupil 
 taught, while Cleveland levied only 5.62 mills but received $3.73 per 
 pupil taught. When reduced to ratios, the aid Cincinnati received is to 
 the aid Painesville received as 5 to i ; ratio of Cincinnati to Ashtabula, 
 71/2 to I. 
 
 Shouldn't the State place its help where it is needed? Should not a 
 more equitable basis of distribution of the State's school funds be found? 
 The wriLer has collected data bearing upon several other phases of this 
 question but the length this paper has already assumed precludes a 
 further detailed discussion of the question at this time. An analytical 
 study of the school laws of all the states in the union has been fruitful in 
 disclosing many features of the school revenue question that ought to be 
 suggestive to Ohio schoolmen in determining their educational policies for 
 the State and in formulating school legislation looking to a marked im- 
 provement in our whole educational system. As to the mattet now in 
 hand, the writer would say that the school-census or school-enumeration 
 basis, although now in use in one form or another in thirty-eight states 
 and territories, is one of the most unsatisfactory bases, because it is not 
 only theoretically defective but in practice it only slightly equalizes in- 
 equalities and advantages; it often renders those inequalities more 
 marked, as shown in the tables above submitted ; it offers no incentive to 
 1 rommunity to make its own maximum of effort. 
 
 A n "I "'"° ^^^^ ^^^ enumeration basis of distribution more equit- 
 
 verae;e ai y ^^^j^ j^ should constitute one of two or more factors figurine 
 "^ ■ in the distribution. The actual number of pupils receiving 
 
 instruction, that is, the aggregate days of attendance, or the average daily 
 attep,danpp, is certainly one of the essential factors in determining the 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. 51 
 
 amount of revenue a school should have. But this factor is most im- 
 portant id offering an incentive to communities to have in school each day 
 all the pupils entitled to instruction. A mere enrollment basis would 
 lead to dishonest or insincere enrollments. The average daily attendance 
 shows the real amount of work to be done in the way of instruction, and 
 also the relative extent to which the benefits of the school are being 
 shared. But the aggregate days of attendance, as a basis, is not quite 
 the same. In such a case the length of the term would have much to 
 do with the aggregate number of days taught. A school averaging thirty 
 pupils for eight months would give 4800 aggregate days, while a school 
 averaging thirty pupils for nine months would give 5400 aggregate days. 
 While the latter school would stand twelve and one-half per cent, higher 
 in aggregate days, it would have the same standing as the former on aver- 
 age daily attendance. The average daily attendance basis for a minimum ' 
 term, say seven months, or eight months as now required in Ohio, would 
 constitute a safe unit with additional credit to be given the school that is 
 able to maintain school for a longer term not exceeding ten months. The 
 State then should make it possible for every school to remain in session 
 for eight months but not extend its help beyond eight months except on 
 the basis of aggregate days of attendance beyond eight months. In this 
 way the efforts of the community to have school open longer than eight 
 months and also to have a large average daily attendance, would be 
 recognized by the State. 
 
 But these three elements are not the only ones that should 
 Ine Best enter into the composite basis for the distribution of school 
 
 funds. The chief element of cost in any school is the 
 teacher, and it ought to be. Whether a school has 50, 40, 30, 20 or 10 
 pupils belonging, it will have to have a teacher. It will be seen, there- 
 fore, that the average daily attendance alorie would not be a fair and 
 equitable basis for the distribution of funds. The most important item in 
 the expense budget of any school is the teacher, be the school large or 
 small. The writer has in mind a school he taught in 1884. The enumera- 
 tion was 62, the enrollment 51, and the average daily attendance 44. His 
 salary was $45 a month, or practically one dollar a month per pupil in 
 average attendance. The district received $1.50 per enumerated pupil from 
 the State, or $93.00 in all from the State. In 1906, 22 years later, the 
 same school enumerated 14, enrolled 5, and averaged 3 in daily attend- 
 ance and the school received i4X$i-7o, or $23.80 from the State. The 
 teacher leceived $40 a month, or $13^^ per month per pupil taught, or 
 14 6-1 1 times as much per month per pupil taught as was paid in 1884, 
 yet the teacher's salary was $5 a month less. If the school is to be 
 maintained a teacher must be employed. The State gave $70 less to sup- 
 port the school in 1906 than it did in 1884. The average given by the 
 State Common School Fund is now approximately $85 per teacher, the 
 
53 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 State over. As shown in an early part of this paper, this is one of the 
 smallest apportionments made by any great state in the union. ' Indiana 
 apportions $138.29 per teacher; Wisconsin, $103.36; New York, $150; 
 Pennsylvania, $7,000,000, or about $217 per teacher; Wyoming, $150; 
 California, $250. These sums do not include the amounts from county 
 and local funds apportioned on the teachers-employed basis, as several 
 states apportion county founds on this basis also. 
 
 Perhaps the California law, in effect since July i, 1O05, 
 Til PI' J J ^ ^ ^ 
 
 ineuau- comes nearest the writer's notion of the most equitable 
 
 lomia rlan. basis, although it is defective in one important particular, as 
 will be shown. Space will permit of only a brief outline of the plan fol- 
 lowed in California. The county superintendent must ascertain the num- 
 ber of teachers each district is entitled to by calculating one teacher for 
 'each seventy school-census children, or fraction of such number not less 
 than twenty ; he must then ascertain the total number of teachers for the 
 county by adding together the number to be consigned to the several dis- 
 tricts — village, city and township ; he then shall apportion to each district 
 (outside of Los Angeles and San Francisco) $550 for each teacher the 
 district is entitled to, such apportionment to be made on the following 
 basis : $250 for every teacher assigned to the district, and the balance 
 of the total county apportionment shall be apportioned to the districts 
 on the basis of average daily attendance for the preceding school year. 
 The number of teachers is figured on the basis of seventy pupils enumer- 
 ated to each teacher. If between seventy and ninety are enumerated, $25 
 extra is allowed for each child enumerated over seventy ; if ninety to one 
 hundred and forty are enumerated, two teachers are allowed; if the 
 enumeration falls between ten and twenty, $400 is allowed for one 
 teacher; if the enumeration falls below ten, no money is apportioned — 
 they must abandon that school and consolidate. Note that the enumera- 
 tion, the teachers actually employed, and the average daily attendance all 
 constitute important factors in this plan. The one criticism the writer 
 would make on the California system of apportionment of funds is that 
 the teacher-basis is made upon the enumeration. In this way one district 
 may be allowed more teachers in the calculation of the apportionment of 
 the funds than it actually employs, while another district may find it 
 necessary to employ more teachers than such a distribution would 
 provide for. For example, in Ohio, this plan would give Cincinnati 
 a quota of State funds if on the supposition that 70 enumerated pupils 
 would require one teacher, based on 1,879 teachers, while that city 
 employs only 994 teachers (1905). This would give Cincinnati an 
 apportionment for 885 teachers more than that city employs. In Cali- 
 fornia the two counties containing the large cities are made excep- 
 tions to this plan for this reason, but in Ohio we could avoid this 
 inequality by basing the apportionment on the actual number of 
 
'TO THE OHIO STATE TEACHERS' ASSOCIATION. 53 
 
 teachers employed the preceding year and allowing one-half portion 
 for each teacher employed after the beginning of the year. With 
 these facts before us, Ohio could easily formulate an equitable basis 
 of distribution that would encourage all local efforts and reduce to 
 a minimum the number of schools that would not thus be properly 
 cared for by the resources of their own counties in addition to this 
 distribution of State funds, and such schools should share in the 
 further distribution of a reserve fund created out of our General 
 Revenue Fund. 
 
 It has been shown that the question of revenues is one 
 
 oncusion. ^^ ^.j^^ 'most vital questions touching educational needs 
 in this country today, and that Ohio finds this a peculiarly import- 
 ant question at this time, owing to contemplated legislation and to 
 a hmited recognition of the needs of the schools for larger revenues. 
 The writer has tried to show that the schools should have first con- 
 sideration in any plan to remodel our tax laws, because of their im- 
 portance to the State and to the further fact that 3470 of our revenues 
 are expended for public education. It was shown that the State is 
 doing comparatively little toward helping communities unable finan- 
 cially to provide adequate school facilities for their youth. The dan- 
 gers m the repeal of the direct levy for the support of the schools 
 have been pointed out, and several substitutes have been suggested. 
 The unpopularity of the direct State tax is admitted, and the county 
 unit plan is suggested in lieu of the State tax. It was further shown 
 that the demands upon the schools are steadily increasing and that 
 these demands make imperative a larger revenue for the schools, and 
 since the cost of living has advanced 37% within the past 17 years, 
 taking the entire country into the count, a levy of 1.37 mills now 
 would be required to equal a levy of i mill in 1890. It was further shown 
 that the country was never so prosperous as now, and that Ohio is 
 sharing in this general prosperity, and that to guarantee permanency 
 and security in our school system, we need a permanency and se- 
 curity in our school revenues. The question of distribution of our 
 school revenues is almost as important as the method of raising the 
 revenues, and much more likely to be regarded as relatively unim- 
 portant. In this way gross injustices and inequalities have been 
 allowed to creep in. The present Ohio plan for the distribution of 
 State funds on the basis of the enumeration is shown to be one of 
 the most inequitable plans in use in this country, and a combination 
 basis is suggested to take its place — a combination of the number 
 of teachers actually employed and. the average daily attendance. 
 
 The writer recommends that appropriate legislation be framed and 
 pushed to correct these evils and establish for Ohio a State system 
 of school support and school administration that need not be second 
 to any in the Union. 
 
54 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 Taxation of Franchises and Corporations. 
 
 BY HON. S. D. SHANKLAND, wrLLOUGHBY^ OHIO. 
 
 The general property tax for State purposes was probably well 
 suited to such conditions as prevailed at the time of the adoption of 
 our present State Constitution in 185 1. It provides that all real and 
 personal property shall be taxed by a uniform rule at its true value 
 in money. In 1851, railroad and other public service corporations 
 held a minor place economically. There were no great franchise 
 values. Great corporations with headquarters in the cities of this 
 and other states now hold a considerable portion of the wealth of 
 the State. The constitution makes it always difficult and often impos- 
 sible to adjust the taxes of these powerful corporations on a basis 
 equitable to the small property owners of the State. The latter pos- 
 sess property of a kind easily valued, and with which local assessors 
 are familiar. The owners are right at hand. The corporation nas 
 properly, whose value can be determined only by expert investigation. 
 Local assessors are not able to determine its value. Moreover phys- 
 ical property in a rural community is represented by paper evidences 
 of ownership held in distant communities. The interests of the cor- 
 poration are protected by expert attorneys; instance the fact that 
 counties possessing 'great natural wealth in the form of coal, realize- 
 meager financial return from their vast natural resources. The schools 
 in our mining counties are pitifully short of funds. 
 
 These conditions make it incumbent upon the State, with its more 
 powerful machinery, to collect the revenues, which are rightfully due 
 from these sources, and distribute them to the local communities. 
 Unless relief is speedily afforded by the State, education in many 
 weaker districts will continue to deteriorate. If it is necessary to 
 amend the constitution to secure these revenues, then let the con- 
 stitution be amended. 
 
 Teachers' Salaries and. Cost of Living — Rural Schools. 
 Blanks were sent to 1200 rural school teachers, of whom 493 
 made satisfactory returns. Responses were received from every 
 county in the State except two. Most of the responses were. from 
 teachers who had served in the rural schools for a number of years. 
 The average time which these 493 teachers had taught was 14 years ; 
 that is, they may be termed professional teachers. A large propor- 
 tion of rural school teachers are recruited fresh from the high schools 
 every year, and the salaries "of these beginners, presumably, would be 
 
TO THE OHIO STATE TEACHERs' ASSOCIATION. 55 
 
 much lower than the salaries of experienced teachers. The average 
 annual salary of the 12,209 rural school teachers of Ohio in 1906 was 
 $320.00. As appears below, the average annual salary of the 493 
 teachers, whose reports form the basis of the accompanying table, 
 was $61.00 in excess of the average for the entire State. We there- 
 fore present the case of a high grade rural teacher. 
 
 Table Showing Professional Teachers' Salaries and Cost of Living — 
 
 Rural Schools. 
 
 Average annual salary $381 00 
 
 Cost of fuel and lodging per year 141 00 
 
 Cost of clothing and care of same 65 00 
 
 Cost of books, stationery, postage, periodicals, etc 16 00 
 
 Amount given to the church and for various benevolences 11 00 
 
 Amount expended for travel, including street car fare 12 00 
 
 Amount expended for summer outings 8 00 
 
 Amount expended for culture. (Lectures, concerts, etc.)..... 8 00 
 
 Amount expended for hospitality. (Social life.) 6 00 
 
 Amount for health. (Medicine, physician, dentist, etc.) 17 00 
 
 Amount expended for other items not mentioned above.... 38 00 
 
 Total actual necessary expenses 322 00 
 
 Average annual savings 59 00 
 
 80% find it necessary to live with relatives or friends, or engage 
 in some occupation other than teaching in order to make a living. 
 
 21% own their own homes. 
 
 75% contemplate leaving the profession chiefly because of greater 
 financial returns in other callings. In other words meager salaries 
 make it necessary to turn over the children of the State every fall, 
 to a horde of inexperienced beginners, because the successful teacher 
 can make more money with the same effort elsewhere. 
 
 As noted above 80% find it necessary to live with relatives or 
 engage in some occupation other than teaching, in order to make a 
 living. The statements brought out by this question are various and 
 interesing. We give some characteristic quotations. 
 
 "Clerk in a store Saturday evenings." "Write life insurance." 
 "Domestic work during vacation." "I board with my parents with- 
 out expense." "I do any extra work that I can find. I have worked 
 some in a foundry." "I run a barber shop, working Wednesday and 
 Friday evenings and Saturdays." "I work at painting and carpenter- 
 ing." "Engaged in newspaper reporting, thus earning monthly about 
 six dollars." "I live with my parents and in summer represent some 
 publis.hin'T house." "By selling milk and raising poultry I am able to 
 make a living." "Raise onions." "Work in a summer resort." 
 "County school examiner." "Give private instruction in stenography." 
 
66 
 
 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 "Canvass for magazines." "Township assessor and odd jobs." "Rais-- 
 ing berries and small fruits." "Clerk in post office." "Farming and 
 working out by the day." "Work for school book company." "Write 
 fire insurance." "I live with my parents and pay no board." "Keep 
 bees." "Tutor backward pupils." "Give music lessons." 
 
 The accompanying table shows the salaries and itemized expense 
 account of 25 typical rural school teachers. It will be noted that most 
 of those who report a surplus, board with their parents. Teachers 
 who report a deficit must make at least that amount by some extra 
 work out of school hours. This additional labor must /reduce their 
 efficiency in the school room. 
 
 
 
 
 
 
 
 
 
 
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 $59 
 
 No. 
 
 Woman . . . 
 
 5 
 
 210 
 
 
 
 100 
 
 20 
 
 5 
 
 
 
 20 
 
 
 
 
 
 8 
 
 5 
 
 163 
 
 ■47 
 
 
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 Woman . . . 
 
 11 
 
 320 
 
 80 
 
 130 
 
 12 
 
 4 
 
 10 
 
 
 
 
 
 
 
 10 
 
 20 
 
 256 
 
 64 
 
 
 Yes. 
 
 Man 
 
 14 
 
 360 
 
 325 
 
 10 
 
 8 
 
 5 
 
 7 
 
 
 
 2 
 
 2 
 
 1 
 
 14 
 
 374 
 
 
 'i4 
 
 No. 
 
 Man 
 
 22 
 
 400 
 
 200 
 
 50 
 
 20 
 
 5 
 
 
 
 
 
 5 
 
 
 
 50 
 
 150 
 
 480 
 
 
 80 
 
 No. 
 
 Woman . . . 
 
 10 
 
 400 
 
 26 
 
 50 
 
 10 
 
 12 
 
 30 
 
 30 
 
 35 20 
 
 15 
 
 62 
 
 290 
 
 lio 
 
 1 
 
 Yes. 
 
 Man 
 
 32 
 
 460 
 
 235 
 
 75 
 
 25 
 
 12 
 
 15 
 
 5 
 
 5 
 
 8 
 
 20 
 
 45 
 
 445 
 
 5 
 
 
 No. 
 
 Man 
 
 1 
 
 320 
 
 112 
 
 15 
 
 10 
 
 5 
 
 10 
 
 
 
 5 
 
 
 
 10 
 
 25 
 
 192 
 
 128 
 
 
 Yes. 
 
 Man 
 
 11 
 
 360 
 
 150 
 
 100 
 
 15 
 
 10 
 
 10 
 
 , 
 
 10 
 
 25 
 
 100 
 
 50 
 
 470 
 
 
 iio 
 
 No. 
 
 Woman . . . 
 
 6 
 
 360 
 
 169 
 
 65 
 
 11 
 
 7 
 
 20 
 
 '10 
 
 2 
 
 8 
 
 18 
 
 35 
 
 346 
 
 'is 
 
 
 No. 
 
 Man 
 
 23 
 
 700 
 
 180 
 
 120 
 
 25 
 
 20 
 
 60 
 
 
 
 100 
 
 10 
 
 30 
 
 250 
 
 795 
 
 
 '95 
 
 No. 
 
 Woman . . . 
 
 3 
 
 320 
 
 100 
 
 120 
 
 10 
 
 5 
 
 10 
 
 5 
 
 25 
 
 5 
 
 5 
 
 20 
 
 305 
 
 'is 
 
 
 No. 
 
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 14 
 
 462 
 
 208 
 
 40 
 
 35 
 
 10 
 
 25 
 
 
 
 5 
 
 20 
 
 40 
 
 80 
 
 463 
 
 
 "i 
 
 No. 
 
 Man 
 
 2 
 
 360 
 
 165 
 
 95 
 
 15 
 
 15 
 
 7 
 
 
 
 4 
 
 10 
 
 16 
 
 28 
 
 355 
 
 "5 
 
 
 No. 
 
 Woman . . . 
 
 19 
 
 210 
 
 200 
 
 100 
 
 10 
 
 10 
 
 8 
 
 12 
 
 5 
 
 10 
 
 25 
 
 20 
 
 400 
 
 
 190 
 
 No. 
 
 Woman . . . 
 
 11 
 
 360 
 
 200 
 
 30 
 
 16 
 
 12 
 
 11 
 
 
 
 2 
 
 5 
 
 16 
 
 40 
 
 332 
 
 '28 
 
 
 Iio. 
 
 Woman . . . 
 
 12 
 
 S78 
 
 108 
 
 75 
 
 25 
 
 20 
 
 15 
 
 20 
 
 10 
 
 5 
 
 7 
 
 20 
 
 306 
 
 73 
 
 
 Yes. 
 
 Woman . . . 
 
 6 
 
 320 
 
 60 
 
 70 
 
 20 
 
 5 
 
 10 
 
 20 
 
 30 
 
 10 
 
 25 
 
 260 
 
 70 
 
 
 Yes. 
 
 Woman . . . 
 
 9 
 
 320 
 
 210 
 
 68 
 
 14 
 
 6 
 
 7 
 
 12 
 
 7 
 
 
 
 34 
 
 .37 
 
 •396 
 
 
 '75 
 
 No. 
 
 Woman . . . 
 
 20 
 
 378 
 
 
 
 75 
 
 15 
 
 15 
 
 6 
 
 5 
 
 4 
 
 15 
 
 18 
 
 72 
 
 225 
 
 i53 
 
 
 Yes. 
 
 Woman . . . 
 
 5 
 
 344 
 
 182 
 
 60 
 
 20 
 
 5 
 
 20 
 
 40 
 
 5 
 
 10 
 
 5 
 
 40 
 
 387 
 
 
 '43 
 
 No. 
 
 Man 
 
 3 
 
 400 
 
 120 
 
 BO 
 
 20 
 
 5 
 
 5 
 
 
 
 5 
 
 10 
 
 10 
 
 35 
 
 260 
 
 140 
 
 
 No. 
 
 Woman . . . 
 
 14 
 
 320 
 
 190 
 
 60 
 
 18 
 
 
 
 5 
 
 
 
 80 
 
 8 
 
 42 
 
 27 
 
 430 
 
 
 iio 
 
 No. 
 
 Woman . . . 
 
 19 
 
 338 
 
 208 
 
 65 
 
 25 
 
 20 
 
 
 
 
 
 5 
 
 12 
 
 87 
 
 31 
 
 443 
 
 
 105 
 
 No. 
 
 Woman . . . 
 
 12 
 
 315 
 
 40 
 
 72 
 
 20 
 
 7 
 
 18 
 
 5 
 
 5 
 
 5 
 
 17 
 
 42 
 
 , 231 
 
 '84 
 
 ... 
 
 Yes. 
 
to THE OHIO STATE TEACHERS' ASSOCIATION. 57 
 
 Some Economic Aspects of the Teaching Profession in Ohio, 
 
 BY J. W. CAER, DAYTON, OHIO. 
 
 The members of the Committee on School Revenue assigned to me 
 the part of the report relating to the salary of teachers, their economic 
 conditions and statistics relative to taxation in the cities and towns of 
 Ohio. Consequently, letters were sent to the superintendent of schools 
 of each city and to more than a hundred village superintendents. Re- 
 plies were received from all but three city superintendents and from sixty- 
 seven village superintendents. Letters were also sent to several hundred 
 teachers, including superintendents, high school teachers, ward principles 
 and teachers of the elementary schools in both cities and villages. A sum- 
 mary of the most important facts contained in these replies is set forth in 
 tables A to N inclusive, following this section of the report. 
 
 SALARIES OF SUPERINTENDENTS AND TEACHERS OF THE CITIES OF OHIOj 
 
 Table A sets forth the actual salaries of superintendents and high 
 school principals in 66 of the 69 cities of Ohio. A study of this table 
 shows that there are two superintendents who receive $5,000 or more ; 
 two from $4,000 to $5,000 ; three from $3,000 to $4,000 ; 27 from $2,000 
 to $3,000; and 32 below $2,000. The same report shows that 18 high 
 school principals receive more than $2,000; 11 from $1,500 to $2,000; and 
 46 below $1,500. Of the 927 high school teachers teaching in the cities 
 reporting, we find that 107 receive a salary of $1,500 or more per year 
 (these teachers are all in the larger cities, most of them in Cincinnati, 
 Cleveland and Dayton); 252 'receive from $1,200 to $1,500; 122 from 
 $1,000 to $1,200; 171 from $800 to $1,000; 192 from $500 to $800; and 
 II less than $500 a year. That is, nearly one-half of all the high school 
 teachers in the cities of Ohio receive salaries of less than $1,000. Of the 
 226 spe:Ial teachers, including the assistant superintendents and super- 
 visors, six receive a salary of more than $2,500 (all of these are in the 
 city of Cleveland; 8 a salary of from $2,000 to $2,500; 22 from 
 $1,500 to $2,000; 14 from $1,200 to $1,500; 21 from $1,000 to $1,200; 
 155, or about two-thirds of the whole number, receive a salary of less 
 than $1,000. 
 
 Of the 449 ward principals reporting 31 receive a salary of more 
 than $2,000 (these are all in the city of Cincinnati) ; 75 a salary of from 
 $1,500 to $2,000 (these are all in the cities of Cincinnati, Cleveland and 
 Dayton) ; 93 a salary of from $1,200 to $1,500; 46 from $1,000 to $1,200; 
 
58 REPORT OF THE SCHOOL REVEl^UE COMMISSION 
 
 I02 from $800 to $1,000; 176 or more than one-third of the entire num- 
 ber, less than $800. Of the 9,009 elementary teachers in the schools, 33 
 receive more than $1,200 (32 of these are. in Cincinnati and one in Day- 
 ton) ; 3 receive from $1,000 to $1,200; 811 from $800 to $1,000; 351 1 
 from $500 to'$8oo; and 1742 less than $500. Frim this statement it will 
 be observed that more than two-thirds of all the elementary teachers in 
 the city schools receive less than $800 per year. 
 
 The salaries paid in the village schools, as set forth in table B, are 
 on the whole very much less than those paid in the cities. Of the 67 
 villages reporting the superintendents of only three receive a salary of 
 more than $2,000 a year. In each instance these salaries are paid to 
 superintendents of suburbs of large cities such as Lakewood, a suburb 
 of Cleveland, and Lockland and Madisonville, suburbs of Cincinnati. 
 Only eight superintendents receive salaries from $1,500 to $2,000 a year; 
 32 from $1,000 to $1,500 a year; 26 less than $1,000. Only three high 
 school principals of the 62 villages reporting this item receive a salary 
 of more than $1,000; 59, or all the rest reporting, receive a salary of less 
 than $1,000. Some, indeed, receive a salary of even less than $500. Only 
 very few hi*gh school teachers, no special teachers, and about six 
 ward principals receive a salary greater than $800, while practically all of 
 the elementary teachers receive less than $500 per year. 
 
 It will be observed that even in our city and village schools, where 
 the corps of teachers is the most stable, comparatively a large number 
 leave the ranks each year. In the cities it will be observed that most of 
 the teachers leave on account of matrimony, ill health and because they 
 secure better positions elsewhere. It will be observed that in the villages 
 the most common reason assigned why teachers quit the profession is that 
 they receive better salaries in other occupations or to teach elsewhere. 
 
 COMPARISON OF TEACHERS' SALARIES WITH SALARIES AND WAGES PAID IN 
 A FEW OTHER OCCUPATIONS. 
 
 In table C a comparison is given between the salaries paid superin- 
 tendents of schools and salaries of postmasters; also the salaries paid a 
 ^ majority of the high school teachers and the salaries paid mail carriers, 
 policemen and firemen; also the salaries paid teachers in the elementary 
 schools and salaries paid first-class salesladies, first class stenographers 
 and head waiters in hotels. The table shows that in 62 cities out of 64 
 reporting this item the salaries of the postmaster exceed those paid to 
 the superintendents of schools in the same cities. As a rule, the post- 
 master's salary is about one and a third times that of the superintendent 
 of schools. In one city the superintendent and postmaster receive the 
 same salary, while in only one city the superintendent's salary exceeds 
 
 ) ) 
 
TO THE OHIO STATE TEACHERS' ASSOCIATION. 59 
 
 that of the postmaster. In 40 Ohio cities the salaries paid a majority 
 of high school teachers are less than those paid policemen, firemen or 
 mail carriers in the same city, while in 46 Ohio cities the salaries paid to 
 first class salesladies, stenographers and head waiters at hotels exceed the 
 salaries paid to a majority of the teachers in the elementary schools. 
 These facts are certainly significant. 
 
 ECONOMIC CONDITIONS OF THE TEACHERS IN CITIES AND VILLAGES OF OHIO. 
 
 But Statistics such as given above do not set forth the actual economic 
 condition of the teachers in the public schools of the cities and villages of 
 the State. Consequently a circular letter was addressed to several hun- 
 dred teachers in the various cities and villages of the State asking them 
 concerning their expenses, the amount they were able to save, the cost of 
 their education, whether or not they owned their homes and a number 
 of other questions relative to other items as set forth in tables E to L. It 
 is impossible to go into a discussion' of these tables at length but a casual 
 glance at them reveals a number of most interesting facts. 
 
 In the first place the reader will observe that the teachers reporting 
 are almost without exception experienced teachers, that nearly all of them 
 have spent from ten to thirty years in school work and that they are 
 representative of the Ohio professionals among public school teachers. It 
 will also be observed that in every instance the expense reported is rea- 
 sonable. The teachers reporting were not asked to give a general estimate 
 of their actual expenses, but were asked to give an itemized statement 
 under six or eight different heads of the various items that made up their 
 necessary expenses. The expenses of superintendents and high school 
 principals are usually much higher than those of teachers in either the 
 high school or the elementary schools. This is due largely to the fact 
 that these superintendents and high school principals are men of family 
 and their actual expenses include the expense not only for themselves but 
 for their families. In many instances, in fact in most cases, it will be 
 observed that the salaries are not sufficient to enable a man to support a 
 family properly and send his children to college. 
 
 teachers' savings. 
 
 The statistics relative to teachers' savings are really pathetic. Of the 
 hundreds of cases reported there is a large number of teachers of all 
 classes unable to save anything at all and only fifteen are reported as be- 
 ing able to save more than $500 a year, and all these are superintendents 
 of schools, except one, a high school teacher. The following summary 
 
60 
 
 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 tells the rtory relative to the saving of different classes of teachers in the 
 schools of Ohio: 
 
 • 
 
 e 
 
 o 
 a 
 
 s 
 i: 
 e 
 
 3 
 
 u 
 
 V 
 V 
 
 o 
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 u 
 
 V 
 
 a 
 
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 a 
 
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 V 
 
 s 
 
 bo 
 
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 g 
 
 rt 
 
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 o 
 
 i 
 
 o 
 
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 6* 
 
 o 
 
 > 
 o 
 
 m 
 
 •£ 
 
 bo 
 
 ■1 
 
 a 
 2 
 
 o . 
 
 e 
 
 s; 
 
 XI, 
 
 E 
 
 iz; 
 
 
 25 
 
 1 
 
 2 
 
 
 
 1 
 
 2 
 
 3 
 
 4 
 
 12 
 
 1 
 
 
 
 
 39 
 
 3 
 
 3 
 
 3 
 
 10 
 
 12 
 
 3 
 
 3 
 
 2 
 
 
 
 
 
 
 53 
 
 13 
 
 10 
 
 8 
 
 12 
 
 11 
 
 3 
 
 1 
 
 1 
 
 7 
 
 
 
 High school teachers, villages 
 
 50 
 
 4 
 
 g 
 
 14 
 
 14 
 
 8 
 
 1 
 
 1 
 
 
 
 
 
 
 40 
 
 9 
 
 5 
 
 10 
 
 11 
 
 2 
 
 1 
 
 1 
 
 
 
 1 
 
 
 
 
 11 
 
 1 
 
 4 
 
 1 
 
 
 
 2 
 
 1 
 
 1 
 
 
 
 1 
 
 
 
 
 159 
 
 24 
 
 35 
 
 60 
 
 30 
 
 1 
 
 
 
 
 
 
 
 9 
 
 , 
 
 
 Elementary teachers, villages 
 
 119 
 
 18 
 
 18 
 
 ^3 
 
 20 
 
 
 
 
 
 
 
 
 
 10 
 
 COST OF PREPARATION. 
 
 Now, many of th'; teachers reporting have expended large sums of 
 money and several years of time in making preparation for their profes- 
 sion. This is especially true of the superintendents and high school 
 teachers. They are not amateurs or non-professionals by any means, but 
 men and women of ability and training. In what other business or pro- 
 fession are the outlays greater and the returns less ? The following is a 
 summary of the amounts expended by the different teachers in order to 
 prepare themselves for their work : 
 
TO THE OHIO STATE TEACHERS ASSOCIATION. 
 
 61 
 
 
 25 
 
 
 
 
 
 
 
 1 
 
 8 
 
 3 
 
 8 
 
 5 
 
 
 
 
 39 
 
 
 
 
 
 2 
 
 14 
 
 11 
 
 6 
 
 4 
 
 2 
 
 
 
 
 53 
 
 
 
 4 
 
 6 
 
 20 
 
 10 
 
 ^ 4 
 
 3 
 
 6 
 
 
 
 
 60 
 
 
 
 4 
 
 15 
 
 10 
 
 8 
 
 2 
 
 1 
 
 
 
 
 
 
 40 
 
 5 
 
 16 
 
 7 
 
 7 
 
 2 
 
 
 
 
 
 3 
 
 
 
 
 11 
 
 
 
 3 
 
 2 
 
 2 
 
 
 
 
 
 
 
 4 
 
 
 
 
 159 
 
 
 
 74 
 
 19 
 
 20 
 
 2 
 
 
 
 1 
 
 43 
 
 
 
 
 119 
 
 
 
 68 
 
 20 
 
 1 
 
 2 
 
 1 
 
 1 
 1 ' 
 
 26 
 
 
 
 SOME DISCOURAGEMENTS. 
 
 While teaching is an honorable and a necessary occupation, yet, es- 
 pecially from a financial standpoint, there are many discouragements, 
 ^ome of these are shown by a study of the tables relative to the economic 
 conditions of teachers. The following are the most patent : 
 
 1. Small savings. 
 
 2. The very small number of teachers who own their own homes and 
 have them paid for. 
 
 3. The large number of teachers who must do something else during 
 vacation in order to make a living. 
 
 4. The small increase in salaries during the last ten years. 
 
 5. The large increase in expenses. From every city and village 
 comes the statement that necessary expenses have increased from 25 to 50 
 per cent. Some men report that their expenses have increased three or 
 four hundred per cent., while their salaries have increased very little. This 
 large increase has been due to two causes: the increase in cost of the 
 
63 REPORT OF THE SCHOOL REVENUE COMMISSION 
 
 necessities of life and the increase in cost of living because they have 
 families to support. 
 
 LOYALTY TO THEIR WORK. 
 
 Notwithstanding these discouraging statistics, a study of the different 
 tables will show that comparatively few teachers contemplate leaving the 
 work. This certainly speaks volumes for their fidelity and loyalty to their 
 profession. Should not these loyal, public servants receive remuneration 
 more nearly commensurate with the services they render? If we would 
 insure the progress of the public schools of the future, teachers must be 
 paid living wages. Yes, they must be paid more. They must be paid a 
 sufficient amount to enable them to keep fully abreast of the times profes- 
 sionally and to lay by a sufficient amount to take care of them in their 
 old age. The spectre that haunts the teacher by day and by night is the 
 fact of having nothing laid up for a rainy day. If the people would have 
 schools that will meet the needs of the twentieth century, they must have 
 better prepared teachers and they must have persons who can give their 
 entire time and energy to the work of education. This means greater 
 revenues for school purposes. How can such revenues be obtained? 
 
 TAXATION FOR SCHOOL PURPOSES IN THE CITIES AND VILLAGES OF OHIO. 
 
 In tables M and N are given the assessed valuation of property, the 
 total rate of taxation, the rate levied for school purposes and the rate 
 levied for tuition purposes in sixty-six cities and sixty-seven towns of 
 Ohio. Calculations have also been made showing the proportional part 
 of the whole tax rate used for school purposes, also the per cent, of the 
 tax levied for school purposes that goes to pay teachers. These tables 
 are compiled from statistics furnished by the superintendent of schools 
 and are believed to be reliable. 
 
 A study of these tables shows a high tax rate in almost every city 
 and village reported. For instance, in the sixty-four cities reporting 
 tax rate there are only twelve in which the rate is below 30 mills, thirty- 
 two in which the rate is from 30 to 35 mills, fifteen from 35 to 40 and five 
 in which the tax rate even exceeds 40 mills. A study of the rate for 
 the villages reveals similar conditions. This high tax rate can only be 
 accounted for on the ground that there is either a low assessed valuation 
 or a large proportion of property escapes taxation or the cities have 
 not sufficient property to maintain their municipal institutions. 
 
 The rates levied for scliool purposes do not vary so much as the 
 total tax rate. Of the sixty-six cities reporting this item, only five levy 
 a rate less than eight mills ; twenty-five levy a rate of between eight and 
 ten mills; twenty-five between ten and twelve, and eleven levy the 
 maximum legal rate of twelve or more. A study of the rate levied for 
 
TO THE OHIO STATE TEACHERS^ ASSOCIATION. 63 
 
 school purposes in the villages does not differ materially from that 
 in the cities. 
 
 PER CENT. OF TOTAL TAX USED FOR SCHOOL PURPOSES. 
 
 Now the rate levied for school purposes is determined not only by 
 the number of teachers employed and pupils to be educated, but by the 
 amount of indebtedness, the new buildings to be erected, and old ones 
 to be repaired and upon the business methods employed in the adminis- 
 tration of school affairs. So, the rate in the same city or village may 
 vary materially from time to time, owing' to special needs of the schools. 
 But it is interesting to note what per cent, of the total tax rate is used for 
 school purposes. Of the sixty-three cities reporting, there are four 
 cities that use less than twenty-five per cent of the total tax rate for 
 school purposes, the lov/est per cent being that of Bucyrus, which is re- 
 ported to use only twenty per cent. That is, if the report is reliable, 
 only one dollar in five of the taxes paid in Bucyrus is used for the sup- 
 port of the schools. In twenty-seven cities the rate varies from twenty- 
 five to thirty per cent ; in twenty-four cities from thirty to thirty-five per 
 cent ; in five cities from thirty-five to forty, and in three cities forty per 
 cent or more of the entire amount paid in taxes goes to the support cf 
 the schools. 
 
 THE PER CENT. OF SCHOOL -LEVY USED FOR TUITION PURPOSES. 
 
 There were sixty-three cities that reported on this item. Of this 
 number ten cities spent less than fifty per cent of the levy for school pur- 
 poses to pay teachers ; twenty-nine cities from fifty to sixty per cent ; 
 seventeen from sixty to seventy, and seven spend seventy per cent or 
 more for the payment of teachers. Youngstown seems to spend only 
 39.1 per cent, of the amount levied for school purposes for the payment 
 of teachers, while Washington C. H. is reported to spend seventy-seven 
 per cent, of the school tax for that purpose. 
 
 SUGGESTIONS RELATIVE TO SCHOOL TAX. 
 
 While the chief purpose of this part of the report is to set forth 
 facts rather than to draw conclusions, yet I cannot refrain from mak- 
 ing a few suggestions : 
 
 I. There is the need of much larger revenues for the payment of 
 teachers. This is clearly proven by the statistics relative to salaries 
 and economic conditions of the teachers. The people of the state cannot 
 expect the schools to advance very much farther unless there is ma- 
 terial increase in the salaries paid to teachers. Whether or not a greater 
 proportion of the money now expended for schools should go to pay 
 
64 REPORT OF THE. SCHOOL REVENUE COMMISSION 
 
 teachers' salaries depends upon the local conditions in the different school 
 districts, which cannot be discussed in this connection. It does seem 
 reasonable, however, that at least sixty per cent, of school revenues should 
 be expended for the payment of teachers' salaries. 
 
 2. I believe in both local and state support of schools. If the present 
 method of taxing all the property of the State for school purposes is 
 abandoned, provision should be made whereby not only the amount per 
 capita now paid by the State shall be guaranteed but that that amount 
 should be materially mcreased. 
 
 3. Not only should a definite property tax be levied for the local 
 support of schools but provision should be made by law whereby a 
 certain per cent, of all the income from the State and all local income 
 of the municipality from licenses, fees and the like should be set apart 
 for school purposes. This would enable the school revenues to increase 
 as the State and community advance in wealth. 
 
 4. I believe that the whole system of taxation in the State of Ohio 
 should be revised. At present there seems to be a very low assessed 
 valuation of property and a very high rate of taxation. Would it not be 
 better to assess all property at a fair cash value and lower the rate 
 jf taxation accordingly? Would it not be well to assess property in the 
 spring and after it is known definitely what the assessed valuation 
 is, then to levy the rate for local purposes? There also seems to be 
 no uniformity in assessing various sorts of proi)erty. For instance, if 
 a man has money in bank or deposited in a building association or 
 loaned at interest, he must either fail to give in the correct amount for 
 taxation or else it is assessed at full value, while many other kinds of 
 property are assessed at from ten to sixty per cent of their true val- 
 uation. 
 
 There also seems to be need of taxing certain kinds of property 
 ihat now virtually escape taxation altogether. This especially applies to 
 the taxing of franchises and other public utilities. Our present method 
 of taxation was devised before this class of property formed any con- 
 siderable proportion of the wealth of the state. 
 
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TABLE M— ASSESSED VALUATION AND RATE OF TAXATION IN THE 
 
 CITIES OF OHIO 
 
 This table shows the total assessed valuation of property, rate of taxation for all purposes, 
 rate of taxation for school purposes, rate levied for payment of teachers, per cent, of total tax 
 rate used for school purposes, per cent, of school taxes devoted to payment of teachers' salaries. 
 
 NOTE.— These statistics were furnished by the superintendent of schools in each instance. 
 
 Name of City. 
 
 Akron '. . . 
 
 Alliance 
 
 Ashtabula 
 
 Bellaire 
 
 Bellefontaine .... 
 
 Bowling Green . . 
 
 Bucyrus 
 
 Cambridge 
 
 Canal Dover . . . . 
 
 Canton 
 
 Chillicothe 
 
 Cincinnati 
 
 Circleville 
 
 Cleveland 
 
 Columbus 
 
 Conneaut 
 
 Coshpcton 
 
 Dayton 
 
 Defiance 
 
 Delaware 
 
 East Liverpool . 
 
 Elyria 
 
 Findlay 
 
 Fostoria 
 
 Fremont 
 
 Gallon 
 
 Gallipolis 
 
 Greenville 
 
 Hamilton 
 
 Ironton 
 
 Kenton 
 
 Lancaster 
 
 Lima 
 
 Lorain 
 
 Mansfield 
 
 Marietta 
 
 Marion 
 
 Martin's Ferry ... 
 
 Massillon 
 
 Middletown 
 
 Mt. Vernon 
 
 Nelsonville 
 
 Newark 
 
 New Philadelphia 
 
 Niles 
 
 Ncrwalk 
 
 Norwood 
 
 Painesville 
 
 Piqua 
 
 Portsmouth 
 
 Salem 
 
 Sandusky 
 
 Sidney 
 
 Springfield 
 
 Steubenville 
 
 St. Mary's 
 
 Tiffin ...-. 
 
 Toledo 
 
 Troy 
 
 Urbana 
 
 Van Wert 
 
 Warren 
 
 Washington C. H. 
 
 Wellston 
 
 Wellsville 
 
 Wooster 
 
 Xenia 
 
 Youngstown 
 
 Zanesville 
 
 Ph 
 
 42,728 
 8,974 
 12,949 
 9,812 
 6,649 
 5,067 
 6,560 
 8,241 
 5,422 
 30,667 
 12,976 
 325,902 
 6,991 
 381,768 
 125,560 
 7,133 
 6,473 
 85,333 
 7,579 
 7,940 
 16,489 
 8,791 
 17,613 
 7,730 
 8,439 
 7,282 
 5,432 
 5,501 
 23,914 
 11,868 
 5,623 
 8,991 
 21,723 
 16,028 
 17,600 
 13,348 
 11,682 
 7,760 
 11.944 
 9,215 
 6,633 
 5.421 
 18,157 
 6,213 
 7,468 
 7,074 
 6,480 
 5,024 
 12,172 
 17,870 
 7,682 
 19,664 
 5,688 
 38,253 
 14,349 
 5,359 
 10,989 
 131,822 
 5,881 
 6,800 
 6,422 
 8,529 
 5,751 
 8,045 
 6,146 
 
 44,885 
 23,528 
 
 n p. 
 < 
 
 u O 
 
 o o. 
 
 $22,774,950 
 4,300,000 
 6,200,000 
 
 2,025,530 
 31,000,000 
 3,500,000 
 2,185,140- 
 16,185,370 
 
 320,000 
 
 228,000,000 
 
 83,125,000 
 
 2,700,000 
 
 3,000,000 
 
 52,600,000 
 
 4,034,800 
 6,626,190 
 4,750,000 
 6,000,000 
 2,034,842 
 
 3,b82;666 
 
 1,967,890 
 4,211,030 
 11,560,000 
 4,906,000 
 2,125,000 
 4,447,110 
 10,476,931 
 9,000,000 
 8,381,520 
 7,383,051 
 6,871,350 
 3,180,000 
 5,500,000 
 5,300,000 
 3,200,000 
 1,324,305 
 8,532,942 
 2,500,000 
 2,300,000 
 3,048,370 
 9,000,000 
 2,600,000 
 5,310,000 
 7,582,041 
 2,890,000 
 7,854,490 
 2,800,000 
 
 21,295,970 
 7,936,150 
 1,500,000 
 4,000,000 
 
 73,659,850 
 3,277,637 
 3,504,542 
 2,224,000 
 4,586,244 
 2,457,736 
 2,250,000 
 3,000,000 
 
 4,230,477 
 26,694,570 
 10,400,091 
 
 28.8 
 
 30. 
 
 32. 
 
 44.4 
 
 30. 
 
 35.2 
 
 29.4 
 
 32. 
 
 26!' 
 
 28.5 
 
 31.9 
 
 30.3 
 
 31. 
 
 33.5 
 
 29.2 
 
 31 is 
 
 34. 
 
 38.4 
 
 40. 
 
 38. 
 
 38. 
 
 32. 
 
 39.1 
 
 31. 
 
 31.5 
 
 32.2 
 
 42. 
 
 29.5 
 
 38. 
 
 32. 
 
 32.3 
 
 18.8 
 
 39. 
 
 28.9 
 
 31.4 
 
 29.8 
 
 31.8 
 
 42.2 
 
 32. 
 
 37. 
 
 35.6 
 
 30 .'i 
 
 29. 
 
 32.' 
 
 33. 
 
 36. 
 
 32. 
 
 38. 
 
 27.3 
 
 32.4 
 
 43.7 
 
 38. 
 
 32. 
 
 32.9 
 
 31. 
 
 38.4 
 
 29.6 
 
 31.8 
 
 38.4 
 
 32. 
 
 ssis 
 
 30;6 
 32.8 
 
 9. 
 8.1 
 13. 
 
 12. 
 
 10. 
 10. 
 
 '7!5 
 
 8.6 
 10.7 
 
 8.7 
 12. 
 
 9.1 
 10. 
 
 's.'i 
 
 11. 
 
 13.4 
 11. 
 11. 
 11. 
 9.6 
 10.2 
 9.9 
 9. 
 7. 
 10.5 
 11. 
 12.5 
 11.5 
 9.2 
 9.3 
 8.5 
 10. 
 11. 
 8.6 
 14. 
 16. 
 10. 
 10. 
 11.5 
 10. 
 8.2 
 9.7 
 10. 
 9.65 
 11. 
 8. 
 11. 
 7.9 
 10. 
 12. 
 7.9 
 9.7 
 10. 
 
 9.6 
 9. 
 12. 
 8.5 
 
 io." 
 
 9.2 
 9.7 
 
 3 
 
 a 
 
 " o 
 
 ■a 
 
 a " 
 
 3 « 
 O 
 
 S o. 
 
 o o 
 
 5.1 
 
 7. 
 
 4.5 
 
 5.5 
 
 5. 
 
 5.3 
 
 's.'i 
 
 6. 
 
 6.4 
 
 5.2 
 
 6.7 
 
 6. 
 
 5.5 
 
 "5!2 
 6. 
 7. 
 6. 
 6.5 
 7.2 
 5.5 
 7. 
 5.5 
 
 5. 
 
 5.5 
 
 6. 
 
 5.6 
 
 5. 
 
 '■i.'s 
 
 5.5 
 
 4.8 
 
 8. 
 
 9. 
 
 6. 
 
 7. 
 
 6.7 
 
 5.2 
 
 4.5 
 
 6.1 
 
 4.7 
 
 4.7 
 
 5.6 
 
 4.7 
 
 4.7 
 
 6.5 
 
 4.5 
 
 5.'5 
 
 4.5 
 
 5. 
 
 8. 
 
 7. 
 
 7. 
 
 4. 
 
 6. 
 
 3.6 
 
 4.6 
 
 31.2 
 
 27. 
 
 40.6 
 
 27.2 
 
 20. 
 
 22.2 
 
 34. 
 
 31.1 
 
 28 !s 
 30.3 
 33.7 
 25.6 
 38.7 
 27.1 
 34.2 
 
 25 .'4 
 
 32.3 
 
 34.6 
 
 27.5 
 
 29. 
 
 28.9 
 
 30. 
 
 26.1 
 
 31.9 
 
 28.5 
 
 21.7 
 
 25. 
 
 37.2 
 
 32.9 
 
 35.9 
 
 28.4 
 
 49.4 
 
 34!6 
 35. 
 
 28.8 
 
 44. 
 
 37.9 
 
 31.2 
 
 27. 
 
 32. 
 
 27!3 
 
 33.6 
 
 31.2 
 
 29.2 
 
 30.5 
 
 25. 
 
 28,9 
 
 28.9 
 
 30.8 
 
 27.4 
 
 20.2 
 
 30.3 
 
 30.4 
 
 25.8 
 
 31.2 
 
 32.6 
 
 28.3 
 
 31.7 
 
 26.6 
 
 29!' 
 
 30. 
 
 29. 
 
 o >, 
 
 O cd 
 
 C CO «j 
 VUG 
 
 u X B 
 
 66.6 
 62.9 
 61.5 
 
 58.3 
 
 75. 
 
 69. 
 
 50. 
 
 53. 
 
 41 is 
 69.3 
 59.5 
 59.9 
 55.8 
 65.9 
 55. 
 
 64.'2 
 
 55.5 
 
 52.2 
 
 55.5 
 
 69.1 
 
 66. 
 
 57.3 
 
 68.6 
 
 56.5 
 
 66.6 
 
 71.4 
 
 57.1 
 
 45.4 
 
 44. 
 
 52.1 
 
 60.8 
 
 53.7 
 
 48!' 
 
 50. 
 
 55.8 
 
 57.1 
 
 56.2 
 
 60. 
 
 70. 
 
 68.7 
 
 52.6 
 
 54.7 
 
 62.5 
 
 47. 
 
 49.2 
 
 51.4 
 
 75. 
 
 72.7 
 
 59.6 
 
 47. 
 
 54.1 
 
 56.9 
 
 56.7 
 
 46. 
 .62.5 
 
 66.6 
 72.3 
 77.7 
 33.3 
 
 60. 
 
 29.1 
 
 47.5 
 
Table n— assessed valuation and rate of taxation in the 
 villages of ohio 
 
 rate nf'^ '^''l^ shows the total assessed valuation of property, rate of taxation for all purposes, 
 rate u 'f,^'™" '°r school purposes, rate levied for payment of teachers, per cent, of total tax 
 used for school purposes, rate of school taxes devoted to payment of teachers' salaries. 
 JNOIE.— These statistics were furnished by the superintendent of schools in each instance. 
 
 Name of Village. 
 
 'o 
 
 
 
 
 1'" 
 
 g . 
 
 o 
 
 o 
 
 p' 
 
 ss 
 
 
 
 
 
 ■p 
 
 1 
 
 o 
 
 c 
 o 
 
 
 
 
 o 
 
 
 
 >•" 
 
 
 
 3 
 
 o o 
 
 >, 
 
 
 ^ ^. 
 
 
 o 
 
 ^t, 
 
 « 
 
 
 u 
 
 +J^ 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 M a 
 
 o 
 
 S 3 
 
 o ft 
 
 H o 
 
 10 O. 
 
 1-, o 
 
 < 
 
 H 
 
 H 
 
 Pi 
 
 Hh 
 
 733,800 
 
 26. 
 
 7. 
 
 5. 
 
 26.9 
 
 800,000 
 
 K1.4 
 
 11.14 
 
 7. 
 
 38.6 
 
 130,850 
 
 35.4 
 
 8. 
 
 7. 
 
 22.6 
 
 160,000 
 
 29.6 
 
 12.2 
 
 6. 
 
 37.8 
 
 414,763 
 
 IS. 
 
 11.5 
 
 9.3 
 
 88.5 
 
 412,000 
 
 44.2 
 
 12. 
 
 10. 
 
 27.1 
 
 500,000 
 
 40. 
 
 12. 
 
 6. 
 
 30. 
 
 365,000 
 
 36. 
 
 16. 
 
 9. 
 
 44.4 
 
 ,600,000 
 
 
 10. 
 
 
 
 ,060,000 
 
 49.6 
 
 12.8 
 
 6. 
 
 25.8 
 
 500,000 
 
 30.6 
 
 7. 
 
 5. 
 
 22.8 
 
 
 32. 
 
 8.1 
 
 6. 
 
 25.3 
 
 430,455 
 
 32.9 
 
 10. 
 
 6. 
 
 30.4 
 
 ,000,000 
 
 39.4 
 
 9. 
 
 5. 
 
 22.8 
 
 677,630 
 
 40.8 
 
 13.5 
 
 6.3 
 
 33.1 
 
 800,000 
 
 27. 
 
 10. 
 
 8. 
 
 37. 
 
 768,000 
 
 31.9 
 
 11. 
 
 7. 
 
 34.5 
 
 ,300,000 
 
 32. 
 
 10.5 
 
 7. 
 
 32.8 
 
 488,150 
 
 32.8 
 
 12. 
 
 7. 
 
 36.6 
 
 ,465,000 
 
 39. 
 
 10. 
 
 6. 
 
 25.6 
 
 500,000 
 
 31. 
 
 16. 
 
 8. 
 
 51.6 
 
 900,000 
 
 40. 
 
 16. 
 
 13. 
 
 40. 
 
 541,000 
 
 27.4 
 
 10. 
 
 8. 
 
 37.2 
 
 ,1«,111 
 
 24.8 
 
 5.5 
 
 4. 
 
 22.2 
 
 ,600,000 
 
 
 4.5 
 
 3.5 
 
 
 336,363 
 
 40. 
 
 11. 
 
 8. 
 
 27.5 
 
 913,000 
 
 34.2 
 
 8.1 
 
 5.6 
 
 23.7 
 
 993,540 
 
 36.9 
 
 13. 
 
 8. 
 
 35.2 
 
 700,000 
 
 30. 
 
 11. 
 
 
 36.6 
 
 414,000 
 
 
 12. 
 
 9. 
 
 
 702,061 
 
 41.4 
 
 12. 
 
 8. 
 
 29. 
 
 ,400,000 
 
 35.9 
 
 14.7 
 
 9.5 
 
 40.6 
 
 ,600,000 
 
 31.2 
 
 10. 
 
 
 32. 
 
 
 30. 
 
 12. 
 
 8.5 
 
 40. 
 
 ,550,000 
 
 27. 
 
 10. 
 
 7. 
 
 37. 
 
 250,000 
 
 44. 
 
 12. 
 
 8. 
 
 27.2 
 
 390,000 
 
 22.5 
 
 8. 
 
 7. 
 
 35.5 
 
 340,040 
 
 •36.6 
 
 12.5 
 
 8.5 
 
 34.1 
 
 526,844 
 
 31.4 
 
 10.7 
 
 6.9 
 
 34.3 
 
 ,515,810 
 
 33.4 
 
 8.5 
 
 5.5 
 
 25.4 
 
 850,000 
 
 26. 
 
 11. 
 
 42.3 
 
 
 ,859,620 
 
 31. 
 
 10. 
 
 4. 
 
 32.2 
 
 800,000 
 
 27.8 
 
 8. 
 
 6. 
 
 28.7 
 
 500,000 
 
 47.5 
 
 17.5 
 
 8. 
 
 36.8 
 
 250,000 
 
 26.6 
 
 7.5 
 
 4. 
 
 28.2 
 
 350,000 
 
 22. 
 
 10. 
 
 7.5 
 
 45.5 
 
 771,787 
 
 30.6 
 
 8.5 
 
 6.5 
 
 27.7 
 
 850,000 
 
 49.7 
 
 12. 
 
 8. 
 
 24.1 
 
 841,758 
 
 29.6 
 
 9. 
 
 5. 
 
 30.4 
 
 606,820 
 
 48.2 
 
 12. 
 
 6.8 
 
 24.9 
 
 320,000 
 
 26.6 
 
 9. 
 
 
 33.8 
 
 700,000 
 
 31.4 
 
 10. 
 
 7.5 
 
 31.8 
 
 555,000 
 
 37.2 
 
 12. 
 
 10. 
 
 32.2 
 
 812,221 
 
 22.6 
 
 6.4 
 
 4. 
 
 28.3 
 
 230,594 
 
 32. 
 
 9. 
 
 7. 
 
 28.1 
 
 452,187 
 
 42.6 
 
 12. 
 
 9. 
 
 28.2 
 
 933,000 
 
 30.1 
 
 12.5 
 
 7. 
 
 40. 
 
 558,460 
 
 
 12. 
 
 7.5 
 
 
 ,685,170 
 
 39.6 
 
 8. 
 
 4. 
 
 20. i 
 
 ,065,060 
 
 35, 
 
 9.5 
 
 6.5 
 
 23.5 
 
 ,252,402 
 
 31.5 
 
 7.5 
 
 6.5 
 
 23.6 
 
 572,761 
 
 28.1 
 
 9. 
 
 
 32. 
 
 500,000 
 
 37.5 
 
 10.7 
 
 7. 
 
 28.6 
 
 414,850 
 
 
 14. 
 
 6. 
 
 
 851,310 
 
 28.2 
 
 10. 
 
 6.9 
 
 35.4 
 
 450,000 
 
 31.6 
 
 9.5 
 
 6.5 ■ 
 
 30. 
 
 Arcanum 
 
 Barberton 
 
 Batavia 
 
 Bellevue 
 
 Belpre 
 
 Blanchester 
 
 Bluffton 
 
 Bradford 
 
 Bridgeport 
 
 Bryan 
 
 Cadiz 
 
 Carrollton 
 
 Chardon 
 
 Clyde 
 
 Collinwood 
 
 Corning 
 
 Covington 
 
 Crestline 
 
 De Graff 
 
 Delphos 
 
 Delta 
 
 Dennison 
 
 Dresden 
 
 Eaton , 
 
 Euclid 
 
 Fort Recovery 
 
 Germantown 
 
 Geneva 
 
 Georgetown 
 
 Glouster 
 
 Jackson 
 
 Lakewood 
 
 Lebanon 
 
 Lisbon 
 
 Lockland 
 
 Logan 
 
 McArthur 
 
 Madisonville 
 
 Malta 
 
 Mary sville 
 
 Mechanicsburg 
 
 Miamisburg 
 
 Millersburg 
 
 Montpelier ■' 
 
 Mt. Gilead :i^:-l\---l{ 
 
 New Lexington (Highland) 
 
 New Lexington 
 
 North Baltimore 
 
 Orrville 
 
 Perrysburg 
 
 Quaker City 
 
 Richwood 
 
 Sabina 
 
 St. Clairsville 
 
 Somerset 
 
 Spencerville . - 
 
 Tippecanoe City 
 
 Toronto 
 
 Upper Sandusky 
 
 Wadsworth 
 
 Waverly 
 
 Waynesville 
 
 Westerville 
 
 West Liberty 
 
 WiJloughby 
 
 Yellow Springs 
 
 Darke 
 
 Summit .... 
 Clermont . .. 
 
 Huron 
 
 Washington 
 
 Clinton 
 
 Allen 
 
 Darke 
 
 Belmont 
 
 Williams . .. 
 Harrison . .. 
 
 Carroll 
 
 Geauga 
 
 Sandusky ... 
 Cuyahoga . . 
 
 Perry 
 
 Miami , 
 
 Crawford ... 
 
 Logan 
 
 Van Wert ., 
 
 Fulton 
 
 Tuscarawas 
 Muskingum 
 
 Preble 
 
 Cuyahoga .. 
 
 Mercer 
 
 Montgomery 
 Ashtabula . . 
 
 Brown 
 
 Athens 
 
 Jackson 
 
 Cuyahoga . . 
 
 Warren 
 
 Columbiana 
 Hamilton ... 
 
 Hocking 
 
 Vinton 
 
 Hamilton ... 
 Morgan .... 
 
 Union 
 
 Champaign . 
 Montgomery 
 
 Holmes 
 
 Williams .... 
 
 Morrow . 
 
 Highland . . . 
 
 Perry - 
 
 Wood 
 
 Wayne 
 
 Wood 
 
 Guernsey . . . 
 
 Union 
 
 Clinton 
 
 Belmont . . . . 
 
 Perry 
 
 Allen 
 
 Miami 
 
 Jefferson ... 
 Wyandot . . . 
 
 Medina 
 
 Pike 
 
 Warren 
 
 Franklin . - . 
 
 Logan 
 
 Lake 
 
 Greene 
 
HISTORY OF SCHOOL TAX LEGISLATION IN OHIO. 97 
 
 History of School Tax Legislation in Ohio. 
 
 BY EDMUND A. JONES. 
 
 When the members of the Ohio Company came from New England and 
 settled in the territory northwest of the Ohio they realized the value and import- 
 ance of education and they determined that "Schools and the means of education 
 should be forever encouraged." In 1775 the Continental Congress, before the 
 famous ordinance of 1787 was enacted, passed an act for the survey and disposition 
 of the lands they were to occupy. 
 
 This law reserved from sale "lot number 16 of every township for the main- 
 tenance of public schools within the said township." Each township was six miles 
 square and contained thirty-six square miles or sections. As they were first num- 
 bered lot number 16 is one of the four sections at the center of the township. Later 
 other lands were set apart for public school purposes and in addition three town- 
 ships were secured for the establishment of schools of a higher rank. 
 
 It seems evident that the framers of the Constitution believed that these 
 appropriations of land, including twelve hundred square miles or more, together 
 with the three college townships, would make ample provision, as far as the State 
 was concerned, for the proper support of the schools, academies, colleges and uni- 
 versities referred to in Sec. 25, Article VIII of the Constitution. 
 
 For nearly a quarter of a century there was no legislation with reference to 
 general taxation for school purposes. 
 
 In the early days "rate schools" prevailed and the expense was assessed upon 
 those who enjoyed the benefits of the school. This, of necessity, excluded the 
 poorer classes and tended to creatfe class distinctions that were not in harmony 
 with the spirit of our institutions. 
 
 Gradually the opinion was formed and it finally prevailed that the free school 
 principle should be engrafted upon our educational system and that the public 
 schools should be supported by a combination of State and school district tax 
 "equitably levied on real and personal property according to a fixed and uniform 
 standard of valuation," and that the money received from the State tax should be 
 distributed according to the enumeration of youth of school age. 
 
 As some one has well said, this system is based upon the principle that there 
 is no security for a republic but in the intelligence, wisdom and virtue of the 
 people; that the "power of self-defense and self-protection, the power to cultivate 
 and strengthen the powers of its own being, to improve its own nature, belongs 
 as much to every government as to every man, and the State is even more deeply 
 and permanently interested in its children than their parents." 
 
 From the time of the organization of the Northwest Territory until Ohio 
 became a State there was no legislation upon the subject of schools or school 
 lands except a law passed in 1799 to punish the offense of destroying trees on 
 school lands and an act passed in 1803 to incorporate the American Western 
 University at Athens. No organization was effected under this act, however, and 
 it was superseded in 1804 by an act of the State Legislature. 
 
 The first mention of a school tax in the legislation of Ohio was in the law of 
 1821, which was the first general school law enacted in the State. 
 
 The records show that the administration of Gov. Ethan A. Brown, 1818-22, 
 was a period of financial distress among the people of Ohio. Nevertheless, under 
 these unfavorable conditions the foundation of the present school system of Ohio 
 
 was laid. . , ^ , , . 
 
 ' On the 22d of January, 1831, an act to provide for the regulation and sup- 
 port of common schools" was passed by the General Assembly. 
 
 This law of 1831 provided for the organization of each township into school 
 districts, provided, however, that the districts within the township should be laid 
 off with due regard to the rights of existing private school companies and library 
 companies- It also provided for the election of a school committee in each school 
 district consisting of three persons, who were authorized to cause the erection of 
 a school house in some convenient place and to receive either by donation or pur- 
 chase any quantity of land not exceeding two acres that they might deem expedient, 
 the title of the same to be vested in the school committee and their successors in 
 office two-thirds of the house-holders having previously agreed upon the erection 
 of such school house. 
 
98 HISTORY OF SCHOOL TAX LEGISLATION IN OHIO. 
 
 "I quote Sec. 9 entire as it has a direct bearing upon my subject: 
 
 Sec. 9. That the property of all persons residing in said district and which 
 property may be situated therein and liable to taxation for State or county pur- 
 poses, shall be liable to be taxed for the purpose of erecting a school house as 
 aforesaid, and also for the purpose of making up the deficiency that may accrue 
 by the schooling of children whose parents or guardians are unable to pay for 
 the same; and said committee is hereby authorized to assess taxes for these 
 purposes, on property as aforesaid, not exceeding, in any one year, one-half of 
 the amount of taxes which might, by law, have been levied on the same objects for 
 State or county purposes; and said collector shall have power to collect the same 
 in such manjier as county taxes are collected." The omission of property of non- 
 residents was not made in subsequent laws, but in 1831 it was enacted that a dis- 
 trict school house tax should not be levied upon the property of a non-resident 
 twice within three years "by an alteration of districts" nor should such tax be 
 levied on non-residents' property lying more than ' three miles from the school 
 house. ,. 
 
 The law further provided that in townships entitled to money from rent of 
 section 16, on the school lands, the trustees of said township should proportion 
 said income in accordance with the laws then in force. 
 
 An act passed February 5, 1825, required the commissioners of the several 
 counties to levy one-half mill for school purposes and apportion the same among 
 the different townships. It provided that the trustees of the townships should sub- 
 divide the township into districts in order to participate in the division of these 
 funds, and the trustee of any township entitled to rent or moneys from section 16 
 or any such section or lands in lieu thereof should divide such revenue in pro- 
 portion to the number of families in each district. 
 
 On January 30, 1827, a law was enacted establishing a fund for the "'support 
 of common schools to belong in common to the people of the State." The pro- 
 ceeds of section 16 were funded and the State pledged to pay to the townships 
 6 per cent, on the amount of the fund. 
 
 The act also provided for a State fund for the support of common schools to 
 consist of the proceeds of the sale of the salt lands, donations, legacies, etc., 
 interest therein to be funded annually until 1832 and then distributed annually 
 to^ the counties in proportion to the number of free male inhabitants above the 
 age of 21 years. 
 
 The legislative session of 1827-38 extended the policy adopted in regard to 
 section 16 to Virginia Military and U. S. Military school lands. 
 
 In 1839 county commissioners were authorized to levy three-fourths of a mill 
 for school purposes. . 
 
 From this time until 1858 county levies continued as follows : 
 
 An- act passed during the session of 1831 allowed the commissioners to add 
 one-fourth mill to the county levy. 
 
 1834, commissioners must levy one mill and might add one-half mill. 
 
 1836, must levy 1% mills and might add one-half mill. 
 
 1838, must levy 3 mills. 
 
 1839, commissioners were allowed to reduce the levy to 1 mill. 
 
 1847, could reduce to 2-5 mill. 
 
 1848, authorized, but not required, to levy 1 mill. 
 1851, required to levy not less than 1 mill. 
 
 By the act of 1853 the county tax was abolished and a 3 mill State levy was 
 substituted. 
 
 On March 2, 1831, the proceeds of the sale of salt lands, donations, legacies, 
 etc., were refunded until 1835, the proceeds to be then distributed as provided in 
 the act of January 27, 1832. 
 
 The act of March 7, 1838, established a State common school fund, which 
 was made up as follows ^ 
 
 1. Interest on the surplus revenue at five per cent. 
 
 2. Interest on the proceeds of the sale of salt lands. 
 
 3. Revenue from banks, insurance companies, bridge companies and others. 
 
 4. Funds from these sources to be provided to the amount of $200,000 and 
 distributed to the counties according to the number of unmarried youth between 
 four and twenty years of age. 
 
 This State appropriation for common schools was reduced to $150,000 on 
 March 7, 1843, and raised to $300,000 March 34, 1851. There was then added to 
 the State fund, "All monies paid into the State treasury for license .to peddlers, for 
 auction duties and for taxes upon lawyers and physicians." 
 
HISTORY OF SCHOOL TAX LEGISLATION IN OHIO. 99 
 
 In the school law of 1853 when a State tax was authorized the sources of 
 revenue making up the common school fund were turned into the general treasury, 
 and the money arising from the 2 mill levy was distributed according to the 
 enutneration of unmarried youth between five and twenty-one years of age. 
 
 The surplus revenue above referred to consisted of a fund which was a part 
 of the revenues lying in the U. S. treasury loaned to the States then composing the 
 i!"'?rff Ohio's share amounted to $3,007,260.34. This sum was apportioned among 
 the different counties and placed in the hands of fund commissioners, who loaned 
 '' ^'J-"^'"" discretion, the income going into the common school fund. 
 
 By an act of February 8, 1847, the income from this fund could be used for 
 the support of county institutes. 
 
 Before 1853 the common school fund was made up from a great variety of 
 sources. Into it were turned moneys from the sale of swamp lands, fines for cock 
 fighting, profane swearing, bull fighting, gambling and a great many other sources. 
 In this way the penalty for* the violation of law was made to contribute to the 
 most important agency in training for good citizenship. 
 
 The Constitution of 1851, in Article VI, Sections 1 and 2, outlines a policy of 
 taxation for educational purposes since followed by the Legislature. It is as 
 follows : 
 
 Section 1. The principal of all funds arising from the sale or other disposi- 
 tion of lands or other property granted or intrusted to this State for educational 
 and religious purposes, shall forever be preserved ipviolate and undiminished ; and 
 the income arising therefrom shall be faithfully applied to the specific objects of 
 the original grants or appropriations. 
 
 Section 2. The General Assembly shall make provisions by taxation, or other- 
 wise, as with the income arising from the school fund, will secure a thorough and 
 efficient system of common schools throughout the State, but no religious or other 
 sect or sects shall ever have any exclusive right to, or control of, any part of the 
 school funds of this State. 
 
 The act of March 14, 1853, in lieu of the common school funa of $300,000 and 
 the county tax of not less than 1 mill provided an annual levy on the grand dupli- 
 cate of the State of 2 mills, the amount arising thi.refrom to be distributed to the 
 counties in proportion to the enumeration of school youth. The law also pro- 
 vided that townships should maintain school for at least seven months and might 
 be compelled to levy for this purpose a tax of 2 mills. Boards of education in sub- 
 districts were allowed a special tax to build school houses at their discretion. In 
 the same law a tax of one-tenth of a mill was authorized for the purpose of fur- 
 nishing common school libraries. 
 
 In 1854, by act of the Legislature, the State levy for common schools was 
 reduced from 2 mills to iVz mills. Owing to the increase in the grand duplicate, 
 however, the fund was not decreased. The amount received in each of the two 
 years was as follows : 
 
 1853, under the 2 mill rate $1,118,089 
 
 1854, under the 1% mill rate 1,208,283 
 
 By act of the Legislature in 1856 the one-tenth mill for library purposes was 
 suspended. 
 
 In 1857 township boards were limited to 2 mills for school houses, sites, fuel, 
 repair, or any other purposes except the payment of teachers. 
 
 This was changed to 3 mills in 1864 and raised to 5 mills in 1867. 
 
 The law of 1879 provided that the Legislature should fix the State common 
 school levy every two years. In case the Legislature failed to do this the levy 
 should be 1 mill. 
 
 At the same time the maximum levy for township districts was raised to 
 7 mills. 
 
 In what is known as the school code of 1904 the maximum levy for any dis- 
 trict was increased to 12 mills, and provision was made for the division of the 
 levy into four funds, as follows : 
 
 1. Tuition fund. 
 
 2. Building fund. 
 
 3. Contingent fund. 
 
 4. Bonds, interest and sinking fund. 
 
 The law also specifies that the levy must have the approval of the board of 
 review in all city districts before it becomes valid. An additional levy may be 
 made by submitting the same to a vote of electors. 
 
 The law of 1906 abolishes the board of review in city districts and leaves the 
 matter of school levy entirely in the hands of the board of education. 
 
100 HISTORY OF SCHOOL TAX LEGISLATION IN OHIO. 
 
 Bonds may be issued upon a favorable vote of the electors and within certain 
 limits without such vote, but a board of education may not borrow money for any 
 other purpose except to refund or extend existing indebtedness. 
 
 The maximum levy remains at 12 mills, but upon a favoraDle vote of the 
 electors a board of education may be authorized to levy an additional 5 mills for 
 a period of not more than five consecutive years. 
 
 From a review of this subject it is gratifying to note the steady and substantial 
 progress that has been made. The educational doctrine that "the property of the 
 State ought to educate the youth of the State" has been universally accepted. 
 
 ,The free school principle, as far as tuition is concerned, has received general 
 recognition, and there is a growing- sentiment throughout the State in favor ot 
 making our schools absolutely free, by providing free text books in all grades 
 below the high school. This seems to be the logical result of a compulsory at- 
 tendance law. 
 
 The high school, which is the most expensive feature, has come to be regarded 
 as an essential and vital part of our common school system, intended not only for 
 those pupils who are preparing to enter the learned professions, but of equal value 
 to those who are to become teachers, to enter upon mercantile and mechanical pur- 
 suits or to work upon the farm. 
 
 The length of the school year has been gradually extended. At first the period 
 was irregular ; then the law required a minimum year of six months ; later legisla- 
 tion extended this to seven months, and the present code provides for a minimum 
 school year of thirty-two weeks. 
 
 There has been but little change in the tax levy made by the State, but there 
 has been a marked increase in the rate of local taxation. This rate was very small 
 for many years. It was finally raised to 7 mills. As a result of tne recent legisla- 
 tion the maximum levy has been raised to 12 mills. Under the present code, with 
 a favorable vote of the electors of any district, a levy of 17 mills may be made for 
 any or all school purposes. 
 
 The amount of money expended in the support of our public schools is six 
 times what it was in 1860 and nearly double the amount expended in 1884. 
 
 At my request the statistical clerk of the department has prepared a table 
 showing the rate of State levy from the beginning; the amount received from the 
 same each year; the yearly income from the irreducible debt; amount raised by 
 local taxation; sale of bonds, fines, licenses, etc. It is an interesting table and 
 shows at a glance the progress that has been made. ■ 
 
 There has been but little variation in the State levy. It was 2 mills in 1852 
 and reduced to 1% mills the next year. In 1860 and 1861 it was 1 4-10 mills. From 
 1862 to 1871 it was 1 3-10 mills. From 1872 to the present time It has been 1 mill 
 with the exception ot 1902 and 1903, when it was reduced to .95 of a mill. 
 
 In 1838 the State appropriated $200,000 for school purposes. Appropriations 
 varying in amount were made until 1853, when the 2 mill levy yielded $1,186,793. 
 The amount received from the State levy in 1860 was $1,244,155 ; in 1880, $1,558,207 ; 
 in 1906, $1,884,227. 
 
 The income from the irreducible debt was $88,480 in 1846. In 1860 it had in- 
 creased to $170,640. In 1880 it was $245,744, and in 1906 $244,439. 
 
 The amount received from the local taxation in 1851 was $424,831. This had 
 increased in 1865 to $1,634,607; in 1885 to $7,213,254, and in 1906 it amounted to 
 $16,234,008. 
 
 The entire amount expended upon our public schools in 1860 was $2,924,109 ; in 
 1870 it had increased to $7,427,031; in 1880 it was $7,526,222; in 1890 the amount 
 was $11,649,990, and in 1906 the total reached $20,971,041. 
 
 According to the report for the year ending August 31, 1905, we are now 
 expending annually about nineteen millions of dollars upon our public schools. 
 This seems like a large sum, but as we look over the field I believe as educators 
 we are ready to endorse the statement of President Eliot of Harvard that '.'more 
 money is needed for the public schools" if we would meet the demands of edu- 
 cational progress. 
 
 To secure larger revenues for school purposes without a rate of taxation that 
 will be burdensome upon anv citizen is the great problem we have before us. 
 
 In its solution I trust the school revenue commission will have the assistance 
 and hearty support of this- representative body of teachers. 
 
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