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mines and the ruling price of coal has to do with the fuel expense, and in given years like that of the great coal strike in Pennsylvania, when one town at least brought its coal from a foreign country, the variation is marked.

Repairs. Your committee find, on inspecting the reports on repairs, that not always is a distinction made between repairs of worn-out material and repairs for permanent improvements. In some cases a small addition to a house or the erection of new outbuildings are designated as repairs, when in truth they are permanent improvements and should be designated as such. Again, circumstances sometimes compel the postponement of needed repairs from one year to another, until extraordinary expense is brought about at one time, and it may be at the very time when these reports were made. The most nearly true statement of the necessary repairs for a given corporation should be made by averaging the amount expended for a series of ten years, rather than pronouncing the amount expended for repairs for any one year.

Miscellaneous.-The term "miscellaneous" at the head of any column of an accountant's statistical table is a title which includes every item for which the compiler finds no other place. It is a conglomeration of all expenditures for which the compiler has found no definite column. From this it follows that upon the individual who prepares the report depends the sort of material included in "miscellaneous," and with many officials it is the dumping-ground for expenditures which the compiler does not care to carry to a complete analysis, and so to the reader the item "miscellaneous" in a statistical table of expense fails to convey an intelligent notion of the various expenditures. In one case, insurance, legal fees, and even school furniture, are extended in the miscellaneous column. It would be helpful to all if a more complete analysis of school, expenditures could be presented, but an unwillingness or inability of the clerks of boards of education to separate under appropriate heads the items of expense causes the one great receptacle under the title of "miscellaneous" to be, when presented, of doubtful as well as difficult comprehension.

METHODS OF SCHOOL TAXATION IN NEW YORK CITY

BY WILLIAM H. MAXWELL, SUPERINTENDENT OF SCHOOLS, CITY OF
NEW YORK

Money for school purposes in New York city is raised or can be raised in eight different legal ways, though in actual practice but four of these methods are employed. Under a broad definition there is, of course, but one real source of revenue-taxation of real and personal property, in which is included revenue from the sale of licensed privileges. In whatever way the New York city school moneys are obtained, however, they can be expended only through the following funds:

(a) The general school fund.-This is defined by the New York charter (Sec. 1060) as follows: "The general fund shall consist of all moneys raised

for the payment of salaries of the city superintendent, associate city superintendents, members of the board of examiners, attendance officers, lecturers, and all members of the supervising and teaching staff. . . . . "

(b) The special school fund.-This is defined by the charter in these terms: "The special school fund shall contain and embrace all moneys raised for educational purposes not comprised in the general fund." By this is meant, however, moneys raised for the maintenance of the schools during the calendar year. The special fund includes such items as salaries of clerks and employes, wages of janitors, supplies, repairs, fuel, rents, etc. The special fund may be defined roughly as being that fund which provides for the physical side of the system and those charged with the care and development of the schools on the physical side. The general fund, in contrast to this, provides the salaries of those charged with the development of the scholastic or non-material side of the school system.

(c) The bond account. From this source must come all moneys for the purchase of school property and the erection and equipment of new school buildings. This fund, which is not spent for school maintenance but is used to extend the public plant, is not considered a part of the special fund. It is looked upon and managed as a distinct fund.

(d) The teachers' retirement fund.-This fund, as its designation implies, provides for the payment of annuities to retired teachers. This is a separate account and is not grouped with either of the maintenance funds.

Two of these funds-the Bond Account and the Retirement Fund-can be raised, as far as taxation is concerned, each in only one way. The moneys for the general fund and the special fund come from various sources and must be raised in accordance with certain legal restrictions. This is true particularly of the general fund or money for the payment of scholastic salaries. The several elements which contribute toward making up the general fund or toward limiting its determination are as follows:

THE GENERAL FUND

1. The charter (sec. 1064) prescribes that the general fund may not be less than the equivalent of three mills on every dollar of assessed valuation of real and personal property in the city of New York.

2. The charter (sec. 1091) further prescribes that the general fund may not be less than the amount sufficient to pay the minimum salary schedule for principals and teachers which by act of legislature is a state law. Ordinarily the amount required to meet the salaries ordered paid by law is less than the sum afforded by the three-mill tax. This element, therefore, does not figure commonly as a determining factor in raising school moneys. Should the 3-mill fund, however, prove inadequate to pay these minimum salaries this salary schedule section, commonly known as the "Davis Law," then becomes binding.

3. While sections 1064 and 1091 of the charter prescribe the least amount

which can be raised for the general fund, there is no provision which prohibits the granting of any sum beyond these minima. In fact the board of estimate and apportionment, with the sanction of the board of aldermen, may allow as much money as they like provided the sum be not less than was required by the two mandatory sections. The question of allowing more money than is necessary to provide these minima is left entirely to the board of estimate as the board of aldermen has only the power to approve or to reduce the amount allowed by the estimate board. The board of aldermen may not increase an appropriation.

4. To this general fund the state also contributes. The state allows the sum of $100 for every trained teacher employed 180 days during the school year. This is in the nature of a refund to the city of taxes paid to the state. This state fund is not treated as a separate fund, but is held to be included in the amounts allowed for the general fund by the city officers. The state fund, therefore, is paid over to the city chamberlain and applied by him to reduce taxation.

5. The general fund may receive support also from another source, namely, the sale of revenue bonds. These bonds may be sold only after the enactment of a law permitting their sale. This is looked upon entirely as an emergency procedure one which is invoked only to meet unexpected deficiencies or to put into operation new laws necessitating expenditure. Revenue bonds are not sold to provide regular school funds.

THE SPECIAL SCHOOL FUND

The special school fund is made up of moneys which are obtained ordinarily in three ways but which may come in part also from a fourth source. The elements contributing to the special fund are:

1. The moneys allowed for the special fund by the board of estimate and apportionment and the board of aldermen. The board of estimate in making an allowance for the special fund is unhindered by any law, and may grant as little as it sees fit.

2. The moneys contributed by the board of regents of the state. These moneys are known as regents' funds. They are allowed by the state to high schools for the purchase of books, apparatus, and supplies. The number of pupils is the basis for determining the distributive quota.

3. Funds from the state library money. These funds consist of moneys allowed by the state to the city for school libraries. Within certain fixed limits the state duplicates any sum raised by the city for such a purpose.

4. Sums from the sale of revenue bonds. This method of providing money for the special fund is, as is the case with the general fund, employed only as an emergency measure. It requires the enactment of a special law for each sale of bonds.

J

THE BOND ACCOUNT

The funds for the purchase of sites and the erection and equipment of new school buildings come, as has been stated, from one source only-the sale of city stock authorized by law and sanctioned by the board of estimate and apportionment or by that body with the approval of the board of aldermen.

THE RETIREMENT FUND

The retirement fund, as far as direct taxation is concerned, draws its income from one source, viz., the requirement of section 1092 of the charter that 5 per cent. of all excise moneys collected from the sale of liquor shall be devoted each year to this purpose. The fund, however, receives revenue also from fines imposed upon teachers and principals for unexcused absence. It may be augmented also by gifts or legacies or in other ways determined upon by the board of education. During the Spring of 1905 the state legislature passed a bill providing that each teacher should contribute one per centum of his salary to the retirement fund. At the present writing this measure awaits the sanction of the governor.

In spite of the several methods of raising moneys described above, in reality all school funds with the exception of emergency revenue bonds are considered as coming under these two classifications:

1. Funds for school maintenance.

2. Funds for extension of school plant; the purchase of sites, and the erection of buildings.

Funds for maintenance are included in the yearly budget. Funds for extension of plant come from the bond account and do not figure in the annual budget nor come directly from the yearly tax levy.

THE BUDGET

The annual budget which provides the funds for school maintenance but does not contribute to extension of plant, except that it may provide for interest on the bonds, is made up as follows:

The board of education on or before September 15 is required by law (charter, sec. 1064) to submit to the board of estimate and apportionment an estimate in detail of the moneys needed for the entire school system during the succeeding calendar year. This budget is prepared under two major headings "general fund" and "special fund." The items under each of these headings show the amounts required for each of the five boroughs of the city and for the board of education's administrative expenses proper. The several items which appear under the two headings are as follows:

GENERAL FUND

For salaries of teachers, et. al., of schools at this time in operation.

For bonus for teaching boys' or mixed classes.

For substitute teachers.

For additional regular teachers throughout the city.

For additional teachers of special branches.

For evening schools.

For lecturers' fees.

For vacation schools and playgrounds, evening recreation centers, evening roof playgrounds, etc.

For corporate schools.

For general supervision, including Board of Examiners.

For district superintendents.

For attendance officers.

SPECIAL FUND

Supplies.

School libraries.

Libraries and apparatus-Regents' schools.

General repairs (Budget A).

Furniture, and repairs of.

Pianos, and repairs of.
Fire alarms.

Transportation.

Fuel.

Lighting (transferred to another department)

Incidental expenses.

Rents.

Salaries of janitors, et al.

Salaries of officers, clerks and other employes.

Lectures.

Compulsory education.

Water.

Support of nautical school.

Heat, light and power for the hall of the board of education.
Insurance.

Recreation in public school buildings.

When the board of education has reached its conclusions, its departmental estimate or budget-commonly a work of seven hundred closely-printed pages -is forwarded to the board of estimate, which takes the request for funds under consideration. The educational estimate is incorporated with the estimate of the several other departments in the general city budget. The work of pruning the demands then begins in earnest. As has been stated before, however, the board of estimate, in dealing with the general school fund, is powerless to cut it either below a three-mill tax or below a sum sufficient to pay the mandatory salaries. It may cut the general fund therefore down to this minimum and no lower. It is of course free to grant more than the minimum requirement. The special fund, as has been noted, is not so protected, and the board of estimate is entirely free to allow as little or as much as it pleases for the physical side of the schools-supplies, fuel, repairs, etc. The board of estimate, which has this power, consists of the mayor, the comptroller, the president of the board of aldermen, and the presidents of the five boroughs. In voting, the mayor, comptroller, and president of the board of aldermen have each three votes; the presidents of the boroughs of Manhattan and

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