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Callahan, John, 1865-1956 / Wisconsin rural school survey : report of Finance Survey Committee

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

Page 19

    Tables 19, 20, and 21 show the income of all city schools of the state,
all county schools, and the various types of schools of the four counties
above mentioned. Table 19 shows that 6.6%/c of the total income of city
schools comes from the common school fund apportionment, 1.3% comes
from state aids for high schools, 79.7%, from local taxation, and 2.8%, from
tuition. These items make up the city school income.
    Table 21) presents an analysis of the income of all county schools
under the jurisdiction of the county superintendent. The schools are clas-
sified by type. The schools which expend the greatest amount for edu-
cation naturally show a higher percentage of income derived by local tax
and a lower percentage of state support. It is to be remembered that the
common school fund is distributed on a census basis and has no relation
to support schools. In this connection it is to be noted that
taxes levied by the county board of supervisors for the support of schools
are levied on each town, using the school census as a basis of levy, and
each town receives what it has raised. This tax, then, is in reality a local
tax and must not be considered as a county equalizing tax.
    Table 21 presents the sources of income for Bayfield, Door, Portage,
and Walworth counties for the school year ending June 30, 1923. The
income for each type of school is presented separately. The percentage of
income raised by local taxation varies from 56%c for the rural schools of
Portage county to 95.3% for the union free high schools of Door county.
These union free high schools do not maintain an elementary department,
and hence receive no common school aid from the state.
    The three tables above are given in detail to show the sources of the
percentile tables to follow.

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