9 In graded school districts in which there is a town, village, or densely populated neighborhood having two or more schools in the same building, 25 cents for the teachers' fund and 15 cents for the building fund; for extending the school term, 5 cents.

10 Varies according to conditions or purposes.

11 May be increased by any subdistrict for application to that particular subdistrict to not exceeding 15 mills.

DISCUSSION.

State regulation of the taxing duties and powers of localities affords central authority considerable opportunity for the exercise of control. The extent to which such opportunity has been utilized is shown by the facts, first, that 40 States have adopted legislation directing the levying by localities of unspecified, minimum, or fixed rates or amounts; and, second, that 42 States have adopted legislation limiting taxes as to the maximum levy permissible.

In the simple requirement that localities raise a tax sufficient to support schools, central control is but little in evidence. When either a fixed or a minimum tax is required or maximum limitations are established, central control is increased; when both fixed or minimum and maximum restrictions are in force, central control in respect to local taxation reaches its highest point. This analysis is of course only generally true, because of the many other considerations that must be given weight. For instance, the presence in one State of both minimum and maximum limitations concerning relatively unimportant purposes may actually show less central control than a minimum limitation only in another State concerning an important purpose. Or, again, considering rates or amounts as well as frequency and purpose, the establishment of one minimum limitation only in reference to general support of schools, but that minimum limitation one of high rate or amount, may indicate greater central control than a number of minimum limitations of high rate or amount, or a number of maximum limitations of low rate or amount, or both, relating to less important purposes.

Granted that legislatures have exercised due care in establishing minimum or maximum limitations, it is fair to assume that when localities are fairly liberal in regard to their schools they do not feel central control as expressed in a required tax; nor are they concerned about maximum limitations as long as they are judicious and refrain from undue extravagance; it is only when they reach either extreme that central control is felt. Generally, therefore, in the financial administration of the public elementary schools, neither required taxes nor maximum limitations are regarded by local authorities as obtrusive control. Nevertheless, the power of control exists potentially at least, and its existence, as well as its exercise, indicates centralization.

VI. STATE INTERVENTION.

In order to insure local compliance with State regulations, all States have adopted legislation providing for intervention when localities, by reason of neglect, parsimony, or insubordination, fail to comply with one or more laws.

State intervention as here considered operates in any one of three forms: (1) By transferring authority from one officer to another because of nonperformance of duty involving matters of finance; (2) by constituting localities or local officers liable because of the nonperformance of duty involving matters of finance; (3) by withholding from offending localities all or a portion of State school moneys because of the nonperformance of certain duties specified by law.

TRANSFER OF AUTHORITY FROM LOCAL TO STATE OFFICERS.

A transfer of authority by a State in case of nonperformance of duty involving finance deals with the levying of taxes, as is generally the case, or with duties involving the expenditure of school funds. Such transfers are generally made from one local officer to another local officer and more rarely from local to State officers. With the details of the transfer of authority from one local officer to another, this study is not directly concerned, since control remains local. Transfers of authority from local officers to State officers, however, involve central control and call for analysis.

LEVYING OF TAXES.

Legislation pertaining to transfer of authority shows that in five States authority for the levying of taxes for school purposes is directly transferred, in case of nonperformance of duty, from local officers to State officers. The purposes specified are limited to the maintenance of schools and the redemption of and payment of interest on bonds. The State officers to whom such duties are transferred are the State superintendent, the State controller, the State board of equalization, and the State auditor.

Maintain schools.-In Nevada, if county commissioners fail to levy the regular county tax for the maintenance of schools, county auditors must add to the assessment roll such tax as the superintendent of public instruction may deem sufficient, between the limits of 20 and 50 cents on the $100 valuation of taxable property. Also, if school trustees fail to provide by district taxation the funds necessary to insure the completion of at least six months of school in any school year, when notified by the deputy State superintendent of public instruction in charge of the district that such action is necessary, the deputy State superintendent must then notify the county commissioners of the amount necessary to be raised, and the commissioners must assess, equalize, and collect this amount, as though the trustees themselves had made the levy.

Redeem and pay interest on bonds.-In California, if boards of supervisors fail to make the levy to pay for bonds or interest coupons and payment is refused, owners may file the bonds, together with all unpaid coupons, with the State controller; thereupon the State board of equalization adds to the State tax to be levied in the district a rate

1 The States in which transfers are made from local to State officers are California, Connecticut, Iowa, Kansas, Louisiana, Maine, Nevada, New Hampshire, New Mexico, Oklahoma, Pennsylvania, Tennessee, Virginia.

2 California, Kansas, Louisiana, Nevada, Oklahoma.