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Callahan, John, 1865-1956 / Wisconsin rural school survey : report of Finance Survey Committee
([1926])

Chapter IV. Sources of income for the public schools,   pp. 18-30 PDF (2.6 MB)


Page 18


8WISCONSIN RURAL SCHOOL SURVEY
rural cost. The consolidated school cost is $18 in excess of the rural.
The last two types of schools in each county offer both elementary and
high school work. This accounts for the increased per-pupil cost. The wide
range in costs for any single type of school in the four counties is due
to
small enrollments and low average daily attendance. Take, for instance,
the per-pupil costs based on average daily attendance in rural schools.
In Bayfield county it is S78, in Door county 40, in Portage county 51, and
in Walworth county $87. The cost in Walworth county is double that of
Door county. The high schools do not show this wide range, these figures
being respectively 895, $73. 878, $98. Door county, which boasts one of
the finest consolidated schools in the state, operates it at a per-pupil
cost
lower than that of the average high school or state graded school.
                              (CHAPTER IV
              SOURCES OF INCOME FOR THE PUBLIC SCHOOLS
    In order to get a clear view of the financial status of the schools of
Bayfield. Door, Portage, and Walworth counties, it is necessary, first, to
see them in their relation to the schools of the state as a whole; second,
to evaluate each item of income in its relation to the total receipts for
school purposes for the several types of schools in the counties. The per-
centage of total income from any given source is affected by the expendi-
tures for school purposes. If the income from the state sources is $500
and the total receipts are $2,000, the percentage of state support is 25.
If. on the other hand, the income from the state remains constant and the
receipts mount to $5,000, the ratio becomes 1 to 10.
                                 TABLE 1!
              Income of All City Schools of State for year 1922-23
Revenue Receipts                                           .         Per
cent
   State fund apportionment                          S1.243,277.15   6.6
   Taxes levied by county supervisors                 1,355,493.71   7.2
   City school taxes                                 14.891,847.57  79.7
   State Free high school aid-                           27,873.02    .2
   State aid for manual training                         13,437.73    .1
   State aid for domestic science                        14,726.14    .1
   State aid for agriculture      -   -    -    -        7,430.30     .1
   State aid for deaf and blind- -                      122,717.19    .6
   State aid for commercial course         -----         14,649.48    .1
   State aid for teacher's training course               9,894.49     .1
   Tuition received ____ ------        -    -           526,706.96   2.9
   Other fees from patrons          _   --- - -          13,962.89    .1
   Rent or sale of textbooks _---         -    -        150,589.99    .8
   Interest on school funds. -___-__        -_ -        25,612.32     .1
   All other revenue _----- _-__-_--- -     -           269.633.85   1.4
Total rpvenue receipts -_--__ --_ ----_-_-_-,     $18,687,852.79
        Percent state aid is of total revenue -            .8
        Percent local tax is of total revenue -       79 .7
        Percent tax levied by County Board of Supervisors
           iv of total revenue                           7.2
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