REPORT OF COMMITTEE ON TAXATION AS RELATED TO PUBLIC EDUCATION To the National Council of Education: The undersigned Committee on Taxation as Related to Public Education, appointed at the meeting of the National Council of Education in Minneapolis, July 8, 1902, submit herewith the following report on the subject assigned for its investigation: At the Minneapolis meeting of the National Educational Association, held in July, 1902, in the National Council on Monday, July 7, two papers were submitted:-"Taxation for School Purposes," by Nathan C. Schaeffer, superintendent of public instruction of Pennsylvania, and-"Taxation and Teachers' Salaries," by Albert G. Lane, district superintendent of schools, Chicago, Ill. Both papers were fully discussed and the opinion expressed that taxation as related to education should be made the subject of special investigation. At the forenoon session of the Council, Tuesday, July 8, J. W. Carr, of Indiana, offered the following resolution, which was seconded by J. M. Greenwood: In view of the importance of taxation as it relates to public education, and in order that a more comprehensive report be made on this subject than it is possible to obtain otherwise: Resolved, (1) That a committee of nine be appointed by this body whose duty it shall be to investigate the subject of taxation as it relates to public education, and to make a printed report to the National Council of Education, and not later than the year 1904, unless otherwise directed by this body. (2) That the membership of this committee shall be composed as follows: The Commissioner of Education of the United States, and at least one state superintendent, one superintendent of a large city, one superintendent of a small city or town, one representative of rural schools; the remainder of the committee to be chosen for their special fitness for such work without regard to the interests they may represent. 5 The resolution was then referred to the standing Committee on Investiations and Appropriations of the council for recommendation. At the close of the session of the council on Wednesday, July 9, J. M. Greenwood presented a report in substance as follows: The Committee on Investigations and Appropriations has considered the resolutions on "Taxation as Related to Public Education," introduced by J. W. Carr, and recommends that the council request the Board of Directors of the National Educational Association to appropriate the sum of $1,000 00, or so much thereof as may be necessary to defray the clerical and such other expenses as may be incurred in the preparation of a report, as contemplated in the resolutions. W. T. Harris then moved that Mr. Greenwood, chairman of the Committee on Investigations and Appropriations, present the report of the committee to the Board of Directors. Carried. It was moved and carried that the president of the council, Joseph Swain, submit a tentative list to constitute the committee to investigate the question of Taxation as Related to Public Education, and to make a report of its conclusions at some future meeting of the council, as provided for in the resolutions on this subject already adopted. President Swain first submitted to the Council a tentative list of a committee of nine, with Dr. Nicholas Murray Butler, of New York, as chairman. Later, Dr. Butler explained his inability to serve as a member of the committee, and asked that the Council accept his resignation and appoint Superintendent J. M. Greenwood as chairman in his place. This the Council agreed to. The committee, to be known as the Committee on Taxation as Related to Public Education, was then increased to ten members, as follows: J. M. Greenwood, of Missouri, chairman. Aaron Gove, of Colorado. N. C. Dougherty, of Illinois. At a meeting of the Board of Directors, July 10, 1902, Director James M. Greenwood, of Missouri, chairman of the Special Committee on Investigations and Appropriations of the National Council, reported that action. had been taken by the council creating a special committee of ten on the subject of "Taxation as Related to Public Education," to report to the council not later than 1904, unless otherwise directed by that body; and that the council recommend that the sum of $1,000.00, or so much thereof as may be necessary, be appropriated for clerical and other expenses of the committee in the preparation of the proposed report. An informal discussion followed as to the desirability of such an investigation and of the ground to be covered by the proposed report. On motion, the recommendation of the council was concurred in and the sum of $1,000.00 was appropriated for the expenses of the committee. THE WORK OF THE COMMITTEE Shortly after the adjournment of the council in 1902, a circular letter was addressed to each member of the committee by the chairman, for the purpose of obtaining suggestions on the scope and character of the information that should be embodied in a Report on Taxation for School Purposes. Prior to the meeting of the committee held in Chicago, April 14, 1904, the work had been carried on chiefly by correspondence along lines that had been outlined by different members of the committee, and this conference was called for the purpose of comparing and revising the results, and of extending inquiries into other phases of the subject by assigning definite areas to subcommittees for more careful scrutiny and elaboration. MINUTES OF THE COMMITTEE ON TAXATION AS. RELATED TO PUBLIC EDUCATION CHICAGO, ILL., April 14, 1904. The Committee met at the Auditorium hotel at 10:30 A. M., Thursday, April 14, 1904. Present, Messrs. Greenwood, chairman; Schaeffer, Pearse, Dougherty, Gove, Fitzpatrick, and Carr. J. W. Carr was chosen secretary of the committee. Tentative reports were submitted on different parts of the proposed report as follows:— 1. History of school taxation. Superintendent N. C. Schaeffer. 2. Apportionment of money for the maintenance and operation of city school systems for specific purposes expressed in per cents. of the total expenditures. Superintendent J. M. Greenwood. 3. Table showing the amounts spent for maintenance and operation of various city departments for every dollar spent for maintenance and operation of schools. Dr. W. T. Harris. 4. Method of school taxation in New York city. Superintendent W. H. Maxwell. 5. School taxes by sections of the country, etc. Superintendent J. W. Carr. 6. Basis for levying school taxes. Superintendent Aaron Gove. On motion the chairman appointed a committee of three-Messrs. Fitzpatrick, Schaeffer, and Carr-to define plan for the forthcoming report. The committee recommended that the scheme submitted by Superintendent Carr be adopted as the plan of the general report, together with report on school expenditures submitted by Superintendent Greenwood, and statistics submitted by Dr. Harris and other members of the committee. The recommendation of the special committee was adopted. PLAN FOR REPORT ON COMMITTEE ON TAXATION AS RELATED TO PUBLIC EDUCATION I. Brief history of school taxation in the United States. If it is impossible to give a brief history for the entire country, certain typical states could be chosen which would give some idea of taxation for school purposes in the whole country. II. Different modes of taxation for school purposes. 1. The state system. 2. Local system of taxation. 3. Combination of state and local systems of taxation. 4. Money for school purposes derived from school lands, school funds and other means of taxation. III. Different taxing bodies. 1. State legislature. 3. Town meetings. 4. School boards. Merits of each method of levying taxes. IV. Different purposes for which school taxes are collected. 1. Elementary schools. 2. High schools. 3. Kindergartens. 4. Manual-training schools. 5. Night schools. 6. Schools for defectives, such as blind, deaf, feeble minded, etc. 8. Part of tax that goes to teachers. 9. Part for buildings, supplies, equipments, school officers. V. School taxes by sections of the country compared with other nations. This comparison should be somewhat elaborate. If there has been any VII. Suggestions for increasing school revenues where increase is needed. VIII. Most economical way of administering schools so as not to impair their efficiency. This is one of the most important divisions of the subject, and should be most carefully written. IX. What returns do the people receive for their great expenditure for schools? 1. Economic returns. 2. Industrial returns. 3. Increase in military power, etc. This part of the report should be carefully worked out so as to show the Subcommittees were appointed to prepare special parts of reports as follows: 2. History of taxation, etc. Items I-IV, general scheme-Messrs. Schaeffer, 3. School taxes by sections of the country, etc. Items V-VII, general schemeMessrs. Carr, McIver, and Dougherty. 4. Topics VIII and IX, general scheme-Messrs. Gove, Dougherty and Carr. It was ordered to refer sections I and II of Superintendent Gove's memorandum(1) Operation, (2) Maintenance of schools-to Committee on Statistics. It was also ordered that the chairman collect information on items III and IV of Superintendent Gove's memorandum-(3) Extension, (4) Bonded debt and interest— and when collected, that the facts be referred to Committee on Statistics. After considerable informal discussion Thursday forenoon and afternoon and Friday forenoon, the committee adjourned. Before adjourning it was agreed that the committee meet again at St. Louis at the time of the annual meeting of the National Educational Association in July, 1904. J. W. CARR, Secretary. Owing to a press of other matters, and the difficulty experienced in getting a quorum at St. Louis, no meeting was held in St. Louis. Later, the Chairman called the committee to meet at Chicago, December 5, 1904. J. W. CARR, Secretary. CHICAGO, ILL., December 5, 1904. Committee met in the parlors of the Auditorium Annex, Monday morning, Dec. 5, 1904. Present; Messrs. Schaeffer, Pearse, Fitzpatrick, McIver Gove, Dougherty, and Carr. |