taxes of adequate amount. The details of this requirement are as

follows:

General purposes.-In Maryland, Mississippi, Montana, Nevada, Ohio, Oklahoma, and Washington a district tax sufficient to maintain schools for the minimum term. In North Carolina a county tax of not less than 1 cent on the $100 of property valuation and not less than 3 cents on the poll in order to maintain schools for the minimum term. In Tennessee a county tax sufficient to maintain schools for the minimum term.

Specific purposes.-In Maryland a county tax sufficient in amount to meet the minimum salary law. In Michigan a township tax of 1 mill to pay teachers' salaries. In North Dakota, in independent school districts, sufficient to pay teachers' salaries and contingent expenses. In New Jersey, when townships elect to act under legislation pertaining to city school districts, a township tax equal to the amount of money determined upon by the board of school estimate for the purchase of sites, or for erecting, enlarging, repairing, and furnishing a schoolhouse or schoolhouses. Also in all districts a tax sufficient to provide two suitable outbuildings for each schoolhouse. In New York, where no tax for building a needed schoolhouse has been voted by the legal voters, a district tax in accordance with an estimate submitted by the district superintendent, which estimate may not be diminished by more than 25 per cent. In Wisconsin a town or district tax sufficient to provide proper outbuildings. In New Jersey, Oklahoma, North Dakota (within the legal maximum), South Dakota (within the legal maximum), Utah, and Wisconsin a district tax sufficient to satisfy judgments. In Minnesota a district tax sufficient to satisfy judgments, with interest. In Vermont a district tax sufficient to pay judgments and the charges and 12 per cent interest thereon.

Summary of unspecified, minimum, or fixed tax requirements.

[The letters in parentheses indicate the political division by which the tax is imposed, as follows, county; d, district; i, independent district; 1, township or town; p, parish;

", unorganized territory.]

20 cents (c).

$35 (c)1.

$13 (c)2.

$550 (c)2.

80 cents (t)

X().

x(d).

x(d).

X(d).

X(d).

1 mill (t).
X(d).

fx(t, d). {x (d).

4 Districts of the second, third, and fourth classes.

MAXIMUM LIMITATIONS.

Although required taxes are generally established in order to insure the proper maintenance of schools for the minimum school term, increased rates upon such taxes and the levying of privilege taxes are generally permitted in order to make possible an extension of publicschool work. In placing an unspecified, minimum, or fixed rate upon local taxation, a State guards against neglect or undue parsimony; in establishing maximum limitations, either upon required or upon privilege taxes, it prevents undue extravagance. Maximum tax limitations have been adopted by 42 States.1

States adopting maximum tax limitations designate such limitations in terms of a rate upon the valuation of taxable property, in terms of amount, or in terms of a maximum tax per poll. Seven States express maximum limitations under more than one of these divisions, according to the purpose involved.

Whenever a maximum tax limitation is designated in State school legislation, the purpose involved is also designated. That is, maximum limitations are placed upon taxes levied for general purposes, covered by the term "maintenance of schools," or upon taxes levied for specific purposes, such as the purchase of sites or the erection and repair of schoolhouses, salaries of teachers, school supplies, school libraries, transportation of school children, and the redemption and payment of interest on bonds and other outstanding indebtedness. Other specific purposes upon which maximum tax limitations have. been placed are the enforcement of the compulsory-attendance law, the establishment of graded and industrial schools, the maintenance of a teachers' retirement fund, the equalization of property when district boundary lines have been changed, the satisfaction of judgments, and the payment of salaries of school officers.

RATE ON VALUATION OF TAXABLE PROPERTY.

The designation of maximum tax limitations in terms of a rate upon the valuation of taxable property is the most frequent form, being applicable to 37 States.3

General purposes (including, in some instances, specific purposes without especially designated maximum rates, except those expressed in the limitations following).— Maintenance of schools.-Alabama, county tax, special levy, 10 cents; but the rate of such tax must not increase the rate of taxation, State and county combined, in any

1 Alabama, Arizona, Arkansas, California, Colorado, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maryland, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming.

Indiana, Iowa, Michigan, Minnesota, Mississippi, North Carolina, Wisconsin.

*Alabama, Arizona, Arkansas, California, Colorado, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Texas, Utah, Virginia, Washington, West Virginia, Wisconsin, Wyoming.

one year to more than $1.25, except for public buildings, roads, bridges, and debts existing at the time of the ratification of the present constitution. Arizona, county tax, 90 cents. Arkansas, district tax, seven-tenths of 1 per cent. California, county tax, 50 cents; district tax, 30 cents. Colorado, county tax, 5 mills; tax in districts of the third class, 20 mills. Florida, county tax, 7 mills; district tax, 3 mills. Georgia, county tax, special levy, one-half of 1 per cent; district tax, special levy, one-half of 1 per cent. Idaho, county tax, 50 cents; district tax, special levy, 15 mills; tax in independent districts, special levy, 20 mills. Illinois, district tax, 1 per cent; tax in districts containing 1,000 to 100,000 inhabitants, 2 per cent, such limitation, however, not applying to certain districts governed by special acts, in which there is no limit to the maximum taxing power. Indiana, township, town, or city tax, 50 cents; township, town, or city tax, special levy, 50 cents. Iowa, county tax, 3 mills. Kentucky, county tax, 20 cents; subdistrict tax, 25 cents; tax in graded school districts, 50 cents on property belonging to white voters or corporations. Minnesota, tax in common-school districts, 15 mills, but in districts maintaining a high or a graded school, 25 mills; tax in cities of the fourth class, 20 mills, exclusive of the tax levy for interest on bonded indebtedness, sinking fund, or building fund; tax in special school districts, 20 mills; tax in special school districts lying within any one county and containing from 10,000 to 20,000 inhabitants, or in districts containing 50,000 inhabitants or more, 9 mills. Missouri, district tax, 65 cents; tax in town school districts, $1. Montana, district tax, special levy, 10 mills. Nebraska, tax in districts containing 4 children or fewer of school age, $400; in districts containing more than 4 children and fewer than 16, $50 per child in addition to the above $400, provided that the amount so levied may not exceed in any one year $3.50 on the $100. Nevada, county tax, 50 cents; district tax, special levy, 25 cents. New Mexico, district tax, 15 mills; tax in incorporated towns and cities, 10 mills, including a specific maximum for the payment of bonds. North Carolina, tax in incorporated towns and cities which do not levy any other special tax for school purposes, 30 cents, to supplement the publicschool fund; county tax to supplement the county school fund, special levy, 30 cents; county tax to extend the school term, special levy, 5 cents. North Dakota, district tax, 30 mills. Ohio, county tax, 3 mills; township tax, 2 mills; district tax, 5 mills; district tax, special levy, 5 mills, to be levied for any number of years not exceeding five. Oklahoma, county tax, 1 mill; district tax, 5 mills; district tax, special levy, 10 mills. Oregon, district tax, 5 mills. Pennsylvania, tax in districts of the second class, 20 mills; in districts of the third and fourth classes, 25 mills. Rhode Island, tax for all town purposes, 14 per cent, except for the purpose of paying indebtedness or for appropriations to any of the sinking funds or for extraordinary repairs or for damages caused by the elements. South Carolina, district tax, special levy, 8 mills. South Dakota, district tax, 20 mills; tax in independent districts, 25 mills. Tennessee, tax in cities and taxing districts containing 130,000 inhabitants or more, 25 cents, including the redemption and payment of interest on bonds; tax in counties containing 145,000 to 190,000 inhabitants, 40 cents; tax in counties containing 190,000 inhabitants or more, 25 cents over and above the aggregate levy by the State for State and school purposes. Texas, tax in incorporated districts, 50 cents; tax in common-school districts, special levy, 50 cents; tax in cities and towns which have assumed control of their public schools, special levy, 50 cents. Utah, county tax, 4 mills; district tax, 1 per cent; district tax, special levy, 2 per cent. Tax in county school districts of the first class as follows: A district whose assessed valuation is $10,000,000 or more, 10 mills; a district whose assessed valuation is more than $8,000,000 and less than $10,000,000, 12 mills; a district whose assessed valuation is more than $5,000,000 and less than $8,000,000, 134 mills; a district whose assessed valuation is less than $5,000,000, 15 mills. Virginia, county tax, 40 cents; district tax, 40 cents (combined total county and district tax may not exceed 50 cents). Washington, county tax, 5 mills; tax in districts of the third class, 2 per cent. West Virginia, district tax, 12}