fore in view of the fact that two-thirds of the States distribute State school moneys on bases which demand practically no local effort, it was concluded that the standard at the present time really indicates localization; yet there are easy possibilities for effective centralization by the simple expedient of a change in the bases of distribution.

DIVIDED CONTROL.

The standard dealing with the expenditure of State school moneys showed that complete restriction denotes control wholly central; partial restriction, control partly central and partly local; while a total lack of restriction leaves control entirely to localities. Inasmuch as 23 States completely restrict such expenditure, 7 partially restrict it, and 18 leave the expenditure unrestricted, the conclusion was reached that control within this standard may be said to be divided, with a tendency toward centralization.

The act of granting State aid was found to be a central and a centralizing process, because of the conditions with which localities must comply before receiving such aid. Considering, however, that State aid is granted in but 34 States; that localities may accept or reject State aid as they please; and that many of the purposes for which State aid is granted would not appeal universally to local school authorities as being absolute necessities, it was concluded that control under this standard is divided, with a tendency toward localization. Nevertheless, there must be kept in mind the fact that State aid is steadily growing in respect to both purposes and amounts, and that as localities increasingly avail themselves of its advantages, and thereby habituate themselves to a compliance with attached conditions, to a corresponding extent will centralization also increase.

CENTRAL CONTROL.

On the surface, the standard dealing with authority to borrow money and to issue bonds indicates localization of control, since authority to act is vested in localities. An analysis, however, revealed the presence of numerous and rather binding restrictions in almost all of the 44 States authorizing the creation of such local indebtedness. This fact, coupled with the rather general need of localities to secure money in this manner, led to the conclusion that the standard really indicates centralization.

The next standard, dealing with State regulation of the taxing duties and powers of localities, in itself conveys no presupposition as to the location of control, but when analyzed from a double viewpoint first, that of unspecified, minimum, or fixed requirements; second, that of maximum limitations-the standard was taken to be indicative of centralization. This conclusion was reached after

giving due weight to the facts, first, that of the 40 States establishing unspecified, minimum, or fixed requirements, 18 States leave the amount or rate of required tax indefinite; and second, that, although 42 States have adopted maximum limitations, the purposes of taxation to which some of these limitations apply are relatively unimportant.

The last standard, dealing with State intervention when local school authorities fail in performance of duty, carries with it the thought of centralization of control. As analyzed, there were found to be three forms of State intervention existent in relation to matters involving finance: First, the transfer of authority from a local to a State officer because of neglect of duty involving finance, occurring in 13 States; second, liability of localities or local school officers to the State for the same cause, occurring in 11 States; and third, the withholding of State school moneys from offending localities because of failure to carry out one or more State regulations, occurring in 40 States. Legislation as thus analyzed confirmed the implication of the standard itself, showing a strong tendency toward centralization. Considering elementary school finance as a whole, therefore, it may be characterized as indicating divided control with a fairly strong tendency toward centralization. This conclusion seems to be a natural one, especially when viewed in the light of legislation other than school legislation. In general, for some years past, the movement of legislation throughout the country in matters where large financial interests are involved seems to have been constantly in the direction of increased centralization of control. Therefore it is not surprising to find that elementary school finance-a fundamental factor in the development and maintenance of efficient schoolsshould reflect in its tendency a general movement of much wider scope.

Summary chart showing location of control.

Standards.

Basis for the distribution of State school moneys..

Extent of restriction attached to the local expenditure of State school

moneys.

State aid.

Restrictions upon the right of localities to borrow money and to issue bonds.
State regulation of the taxing duties and powers of localities..
State intervention..

BULLETIN OF THE BUREAU OF EDUCATION.

[NOTE.-With the exceptions indicated, the documents named below will be sent free of charge upon application to the Commissioner of Education, Washington, D. C. Those marked with an asterisk (*) are no longer available for free distribution, but may be had of the Superintendent of Documents, Government Printing Office, Washington, D. C., upon payment of the price stated. Remittances should be made in coin, currency, or money order. Stamps are not accepted. Numbers omitted are out of print.]

1906.

*No. 3. State school systems: Legislation and judicial decisions relating to public education, Oct. 1, 1904, to Oct. 1, 1906. Edward C Elliott. 15 cts. 1908.

*No. 5. Education in Formosa. Julean H. Arnold. 10 cts.

*No. 6. The apprenticeship system in its relation to industrial education. Carroll D. Wright. 15 cts.

1909.

*No. 1. Facilities for study and research in the offices of the United States Government in Washington. Arthur T. Hadley. 10 cts.

*No. 2. Admission of Chinese students to American colleges. John Fryer. 25 cts.

*No. 3. Daily meals of school children. Caroline L. Hunt. 10 cts.

No. 5. Statistics of public, society, and school libraries in 1908.

*No. 6. Instruction in the fine and manual arts in the United States. A statistical monograph. Henry T. Bailey. 15 cts.

No. 7. Index to the Reports of the Commissioner of Education, 1867-1907.

*No. 8. A teacher's professional library. Classified list of 100 titles. 5 cts.

*No. 9. Bibliography of education for 1908-9. 10 cts.

No. 10. Education for efficiency in railroad service. J. Shirley Eaton.

*No. 11. Statistics of State universities and other institutions of higher education partially supported by the State, 1908-9. 5 cts.

1910.

*No. 1. The movement for reform in the teaching of religion in the public schools of Saxony. Arley B. Show. 5 cts.

No. 2. State school systems: III. Legislation and judicial decisions relating to public education, Oct. 1, 1908, to Oct. 1, 1909. Edward C. Elliott.

*No. 5. American schoolhouses. Fletcher B. Dresslar. 75 cts.

*No. 1. Bibliography of science teaching. 5 cts.

1911.

*No. 2. Opportunities for graduate study in agriculture in the United States. A. C. Monahan. 5 cts. *No. 3. Agencies for the improvement of teachers in service. William C. Ruediger. 15 cts.

*No. 4. Report of the commission appointed to study the system of education in the public schools of Baltimore. 10 cts.

*No. 5. Age and grade census of schools and colleges. George D. Strayer. 10 cts.

*No. 6. Graduate work in mathematics in universities and in other institutions of like grade in the United States. 5 cts.

No. 9. Mathematics in the technological schools of collegiate grade in the United States.

*No. 13. Mathematics in the elementary schools of the United States. 15 cts.

*No. 14. Provision for exceptional children in the public schools. J. H. Van Sickle, Lightner Witmer, and Leonard P. Ayres. 10 cts.

*No. 15. Educational system of China as recently reconstructed. Harry E. King. 10 cts.

No. 19. Statistics of State universities and other institutions of higher education partially supported by the State, 1910-11.

1912.

*No. 1. A course of study for the preparation of rural-school teachers. F. Mutchler and W. J. Craig. 5 cts. *No. 3. Report of committee on uniform records and reports. 5 cts.

*No. 4. Mathematics in technical secondary schools in the United States. 5 cts.

*No. 5. A study of expenses of city school systems. Harlan Updegraff. 10 cts.

*No. 6. Agricultural education in secondary schools. 10 cts.

*No. 7. Educational status of nursing. M. Adelaide Nutting. 10 cts.

*No. 8. Peace day. Fannie Fern Andrews. 5 cts. [Later publication, 1913, No. 12. 10 cts.]

*No. 9. Country schools for city boys. William S. Myers. 10 cts.

*No. 13. Influences tending to improve the work of the teacher of mathematics. 5 cts.

*No. 14. Report of the American commissioners of the international commission on the teaching of mathematics. 10 cts.

*No. 17. The Montessori system of education. Anna T. Smith. 5 cts. *No. 18. Teaching language through agriculture and domestic science. *No. 19. Professional distribution of college and university graduates. No. 22. Public and private high schools.

5 cts.

M. A. Leiper
Bailey B. Burritt. 10 cts.

*No. 23. Special collections in libraries in the United States. W. D. Johnston and I. G. Mudge. 10 cts. No. 27. History of public-school education in Arkansas. Stephen B. Weeks.

*No. 28. Cultivating school grounds in Wake County, N. C. Zebulon Judd. 5 cts.

No. 29. Bibliography of the teaching of mathematics, 1900-1912. D. E. Smith and Chas. Goldziher. No. 30. Latin-American universities and special schools. Edgar E. Brandon.

1913.

No. 1. Monthly record of current educational publications, January, 1913.

*No. 2. Training courses for rural teachers. A. C. Monahan and R. H. Wright. 5 cts.

*No. 3. The teaching of modern languages in the United States. Charles H. Handschin. 15 cts.

*No. 4. Present standards of higher education in the United States. George E. MacLean. 20 cts. *No. 6. Agricultural instruction in high schools. C. H. Robison and F. B. Jenks. 10 cts.

*No. 7. College entrance requirements. Clarence D. Kingsley. 15 cts.

*No. 8. The status of rural education in the United States. A. C. Monahan. 15 cts.

*No. 12. The promotion of peace. Fannie Fern Andrews. 10 cts.

*No. 13. Standards and tests for measuring the efficiency of schools or systems of schools. 5 cts. *No. 16. Bibliography of medical inspection and health supervision. 15 cts.

10 cts.

*No. 18. The fifteenth international congress on hygiene and demography. Fletcher B. Dresslar. *No. 19. German industrial education and its lessons for the United States. Holmes Beckwith. 15 cts. *No. 20. Illiteracy in the United States. 10 cts.

*No. 22. Bibliography of industrial, vocational, and trade education. 10 cts.

*No. 23. The Georgia club at the State Normal School, Athens, Ga., for the study of rural sociology. E. C. Branson. 10 cts.

*No. 24. A comparison of public education in Germany and in the United States. Georg Kerschensteiner. 5 cts.

*No. 25. Industrial education in Columbus, Ga. Roland B. Daniel. 5 cts.

*No. 28. Expressions on education by American statesmen and publicists. 5 cts.

*No. 29. Accredited secondary schools in the United States. Kendric C. Babcock. 10 cts.

*No. 30. Education in the South. 10 cts.

*No. 31. Special features in city school systems. 10 cts.

No. 32. Educational survey of Montgomery County, Md.

*No. 34. Pension systems in Great Britain. Raymond W. Sies. 10 cts.

*No. 35. A list of books suited to a high-school library. 15 cts.

*No. 36. Report on the work of the Bureau of Education for the natives of Alaska, 1911-12. 10 cts.

No. 37. Monthly record of current educational publications, October, 1913.

*No. 38. Economy of time in education. 10 cts.

No. 39. Elementary industrial school of Cleveland, Ohio. W. N. Hailmann.

*No. 40. The reorganized school playground. Henry S. Curtis. 10 cts.

*No. 41. The reorganization of secondary education. 10 cts.

No. 42. An experimental rural school at Winthrop College. H. S. Browne.

*No. 43. Agriculture and rural-life day; material for its observance. Eugene C. Brooks. 10 cts.

*No. 44. Organized health work in schools. E. B. Hoag. 10 cts.

No. 45. Monthly record of current educational publications, November, 1913.

*No. 46. Educational directory, 1913. 15 cts.

*No. 47. Teaching material in Government publications. F. K. Noyes. 10 cts.

*No. 48. School hygiene. W. Carson Ryan, jr. 15 cts.

No. 49. The Farragut School, a Tennessee country-life high school. A. C. Monahan and Adams Phillips. *No. 50. The Fitchburg plan of cooperative industrial education. M. R. McCann. 10 cts.

*No. 51. Education of the immigrant. 10 cts.

*No. 52. Sanitary schoolhouses. Legal requirements in Indiana and Ohio. 5 cts.

No. 53. Monthly record of current educational publications, December, 1913.

No. 54. Consular reports on industrial education in Germany.

No. 55. Legislation and judicial decisions relating to education, Oct. 1, 1909, to Oct. 1, 1912. James C. Boykin and William R. Hood.

No. 58. Educational system of rural Denmark. Harold W. Foght.

No. 59. Bibliography of education for 1910-11.

No. 60. Statistics of State universities and other institutions of higher education partially supported by the State, 1912-13.