The total amount of all taxes levied for school purposes in the several towns, cities and villages in the state during the year 1901 was, according to the report of the secretary of state, $4,193,302.47. This was before the increase in the "county school tax" made necessary by the full value assessment made by the state board in 1901. It may be remarked in this connection that the amount equal to the apportionment from the school fund income is required to be raised by each town, village or city, but not by the school district, as seems to have been the understanding in some localities. The constitution treats the town and city as the unit, not the school district, and legislation has added "villages." (Sec. 4, Art. X, Const.) It is true that under the constitutional provision relating to the income of the school fund the law may be so changed as to require each town, village and city "to raise by tax annually for the support of common schools therein, a sum not less than onehalf the amount received" from the state, instead of an equal amount as at present. (Section 4, Article X, of the Constitution.) But with our largely increased valuations we believe that such a change would not adequately meet the conditions. Wise legislative policy would seem to dictate that this large appropriation should be fixed by law at a stated sum, and not be left to the judgment of administrative officers. Such seems to be a fair interpretation of Section 5, Article VIII, of the Constitution, which provides: "The legislature shall provide for an annual tax sufficient to defray the estimated expenses of the state for each year; and whenever any expenses of any year shall exceed the income, the legislature shall provide for levying a tax for the ensuing year, sufficient, with other sources of income, to pay the deficiency as well as the estimated expenses of such ensuing year." The policy of requiring the older and wealthier portions of the state to contribute to the educational expenditures of those less fortunate is in favor of good citizenship and wise when the contribution is not excessive. But where contributions thus bestowed exceed the amounts that can be profitably or economically expended they may have the very opposite effect of that intended. The fact that the community itself is required to meet at least a part of the school expenses tends to keep alive that wholesome school sentiment without which there cannot be a good school. We believe the tax levied by the state should be reduced from one mill on each dollar of assessed valuation to a definite amount, and suggest that it be fixed at $700,000. This, together with the receipts from the school fund income of $200,000, will make a total of $900,000 which would be the amount to be levied by county boards, making a total contribution to the school districts of $1,800,000 annually. We have no information that any city or village has found it unnecessary to levy any school tax. Such a condition seems to exist in country districts only. The following table shows the mill tax levied against each county in 1901, the amount received by each county from the apportionment of the school fund income, including the mill tax, and the total state tax, not including special charges, for the same year: |