Yonkers appropriates for elementary teachers' salaries, 50.5 per cent.; Brookline, 53.5 per cent. Yonkers appropriates for supervision, 10.8 per cent.; Brookline, 3.7 per cent. It is seen that Yonkers paid 67.5 per cent. for instruction, and Brookline, 73.1 per cent. TABLE I-SCHOOL EXPENDITURES CLASSIFIED GROUPS I AND II.-CITIES HAVING A POPULATION OF MORE THAN 500,000 GROUP III. CITIES HAVING A POPULATION BETWEEN 200,000 AND 300,000 3,609.245.88 9.9 56.02 7.7 7.08 4.3 2.8 3.9 8.4 8.1 4. I 1.5 1.3 2. I 8.2 2.86 2.22 3.82 1.55 3.1 4.2 3.9 1.7 3.5 Chicago: parental schools, $49,316.98; normal schools $58.102.39; evening schools, $82,918.33; not included in total, $190.337.70. $4.39 of 52.35 per cent. is for special schools. DEAR SIR: At a recent committee meeting on "Taxation for School Purposes," held in Chicago, an extended discussion and review of the statistics already in hand took place. Further verification and some modification of the figures returned are desirable. I herewith hand you the statement of the expenditures of your schools as you furnished it for the year 1902-03. The committee is very desirious of having trustworthy information. The annoyance of the return of your report for the third time, I trust, will be forgiven, and that you will make it convenient to return the modified report promptly to the undersigned. The greatest possibility of misapprehension occurs in only two items, to which your attention may be confined. First, the item of “Supervision.”—Under this head, in order that the basis of computation may be uniform, you are asked to include (1) the entire salary of superintendents, assistant superintendents, headmasters, and supervisors of departments; (2) the entire salary of all principals who have no regular classes which they teach; (3) that portion of the salary of principals who teach all or a part of the time, which exceeds the salary of a regular teacher. For instance, if the principal receives $2,000 a year and teaches half the time and the salary of a teacher doing corresponding work is $700, the amount chargeable to supervision is $1,650 and $350 to elementary teaching; but if the principal teaches all the time and receives $2,000 and a regular teacher doing the same kind of work is paid $700, then $1,300 should be charged to supervision. Second, the item of “Miscellaneous."-Under this head, state definitely what items are included. May I not have your reply at once? Very sincerely yours, J. M. GREENWOOD, Chairman. The following brief explanations furnished by the superintendents of the different cities show what items are included under the head of "Miscellaneous:" CHICAGO. All items not properly chargeable to items specified. Sr. Louis. Contingent fund, examining books, expense, furniture, gas, electric light, insurance, kindergarten supplies, kindergarten pianos, planting trees, rent of schoolhouses, World's Fair exhibit, salaries of officers, street sprinkling, taxes-special, vault cleaning, water license, legal expense. BALTIMORE.-Printing, advertising, etc., janitor supplies. DETROIT.—Officers' and clerks' salaries, kindergarten supplies, manual-training equipment and supplies, janitor supplies, furniture and fixtures, light and motor current, rent of buildings, insurance, office expense, census enumeration, books. NEWARK.-Miscellaneous includes medical inspectors' salaries, officers' salaries, furniture and supplies, manual-training supplies, heating apparatus, light and power, water, rent, insurance, playgrounds, incidentals. MINNEAPOLIS.-Rent, insurance, administrative and incidental expenses. LOUISVILLE.-Law fees, printing and stationery for schools, advertising, census, expense, janitor supplies, insurance, light, water, repairs to furniture and apparatus, commencement expenses for high schools, the salary of the secretary, stenographer, and bookkeepers, supervision of buildings. DENVER.-Salaries, water, light, general supplies, printing, insurance, current interest, rent, transportation, telephone, general expenses. NEW HAVEN.-Salaries of officers (other than the superintendents of schools), salaries of clerical assistants, rent, school census, gas, telephone service, graduation expenses, express, cartage, travel, incidentals, electrical current. SCRANTON.-Gas, telephone, rent, water, labor, furniture, horse and wagon, legal expenses, tax refunding. OMAHA.-Advertising, cartage, census enumerating, election expenses, examination committee expenses, freight, legal expenses, messenger service, page service, postage, printing, piano rent and tuning, stationery for secretary and superintendent's office, telephones. LOS ANGELES.-Normal work, electricity in schools, gas, rent of extra rooms, street assessments, water, rent, institute rent of pianos, commencement exercises, insurance of buildings. ALBANY.-Salaries of superintendents of buildings, clerk of board, stenographer and two attendance officers, compulsory law expenses, night schools, books for school library, school furniture, apparatus, and such incidentals as freight, cartage, telephones and insurance. NASHVILLE.-Salary of one clerk, librarian, carpenter, manual-training supplies, census expenses, postage, telephones, brooms, soap, etc. READING.-Officers' salaries, secretary, treasurer, clerk, librarian, expenses to conventions, etc. etc. OAKLAND.-School furniture, census, gas, light, electric power, hardware, insurance, MANCHESTER.-Books and stationery, furniture and supplies, manual training, night schools, salaries of school board, clerk, truant officer. UTICA-Salaries of officers except superintendent of buildings, janitor supplies, printing, postage, stationery. PEORIA. Only things that cannot be classified under any other head. CHARLESTON.-Ice tickets, postage, stationery for office use and other incidentals. WATERBURY.-No expenditure under the head of "Miscellaneous." LINCOLN.-Salary of truant officer, transportation, rent, messenger service, laundry, water, gas, electricity, commencement exercises. TERRE HAUTE.-Clerks, interest, enumeration of children, insurance, telephone, rent, light, commission on state textbooks, labor, hauling. DUBUQUE.-Salaries of secretary, treasurer, clerk and librarian, census, telephone, postage, rent, advertising, freight, drayage, gas, telegrams, water, school election. FITCHBURG, MASS.-Rents, gas, electric light, clerk, truant officer and numerous other items. KNOXVILLE.-Postage, hauling, express and freight, rent, cleaning up buildings, extra help, toilet supplies, supplies for manual training. WICHITA.—Insurance, rents, truant officer, printing, lectures, scavengers, enumeration. WHEELING, W. VA.-Salary of officers, books, stationery and supplies, printing and advertising, census and enumeration, commencement exercises, rent of board rooms, insurance, refund taxes, salaries of examination committee, teachers' institute, dues to suburban board of education, repairing board rooms, telephone, office supplies, etc., etc. SUPERIOR.-Bonds and interest, furniture, fixtures, postage, freight, drayage, express, rent, laboratory supplies, carpenter services, printing and advertising, truant officer, light and power, transportation, insurance and repairs, improvements, and a small miscellaneous account. etc. SACRAMENTO, CALIF.-Telephone rent, soap, laundry, express, drayage, diplomas, LA CROSSE, WIS.-Postage, telephone, express, labor, electric light, gas, printing, furniture, and other incidentals. WILLIAMSPORT.-Insurance, salary of librarian, salary of attendance officer, bills for freight and express, bills for general expenses of office, etc. BANGOR, ME.-Books, regular school supplies, furniture, fuel, salaries, janitors. SAN JOSE.-Feed for superintendent's horse, school census, apparatus, cartage, rent, water, printing, telephone, gas, insurance, etc. BIRMINGHAM.-Salaries of secretary and librarian, insurance, rents, census, interest on loans, printing annual report, school furniture, over-draft from last year, general expenditure. COLUMBIA, S. C.-School furniture, interest, buildings. CHEYENNE.-Water, rent, insurance, clocks, hardware, furniture, lights, printing, trees, interest, library, clerk's salary, election expenses, postage, stationery, office supplies. MADISON.-Apparatus and library, clerk's salary, printing, insurance, interest. Table II is based on the reports of expenditures furnished by the city superintendents for the school year of 1902-03, and it includes in the aggregate these three items: High-school teachers' salaries, elementary teachers' salaries, and the cost of supervision, or, more briefly, the cost of instruction as distinguished from the other expenditures: Table III was computed for the purpose of showing what per cent. the school expenditure for maintenance and operation is of the total municipal expenditures, based upon the data collected and published by the Department of Labor in Bulletin No. 42, September, 1902. Shreveport, La.. .83.5 76.6 Moberly, Mo... .68 73.3 Rutland, Vt.. .66.2 .77.2 Anderson, Ind. .76.6 |