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Summary of unspecified, minimum, or fixed tax requirements.

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

u, unorganized territory.]

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1 $35 multiplied by the average daily attendance, but such tax must produce an amount sufficient to insure every district within the county not less than $1,000, and must be increased by 10 per cent as a reserve fund.

2 Alternatives according to conditions.

3 In Kent and New Castle Counties, $100 for schools for white children and $50 for schools for colored children; in Sussex County, $60 for schools for white children and $30 for schools for colored children.

4 Districts containing 10 or more townships.

5 Three levies; one referring to townships acting under legislation pertaining to city school districts; the others to all other districts.

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Summary of unspecified, minimum, or fixed tax requirements-Continued.

1 A rate sufficient to equalize property, funds on hand, and debts, when the boundaries of school districts are changed.

2 Or such rate as will produce an amount sufficient to yield the difference between $300 and the amount received from the county school fund. 3 In counties having less than 100,000 inhabitants.

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

5 May be less by special order of the State board of education.

6 Districts of the first class.

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.

2Indiana, 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, 1 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, 13 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}

cents; special levy, 20 cents. Wisconsin, district tax, 2 per cent. Wyoming, county tax, 3 mills; district tax, 10 mills.

Specific purposes—Sites and buildings.—California, district tax, 70 cents. Illinois, district tax, 1 per cent; tax in districts containing 1,000 to 100,000 inhabitants, such a percentage that the aggregate levy shall not exceed 3 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, 15 cents, to be levied only when plainly necessary. Iowa (including roads to schoolhouses and libraries therefor), district tax, 10 mills, which may be increased by any subdistrict for application only to that particular subdistrict to not exceeding 15 mills. Michigan, tax in township school districts of the upper peninsula, 3 mills. Minnesota, district tax, 10 mills; but in districts in which such 10-mill tax will not produce $600 a greater tax may be levied not to exceed 35 mills on the dollar or $600 in amount; fax in independent school districts, 8 mills. Missouri, tax in town school districts, 1 per cent. Nebraska, district tax, 10 mills above the 35-mill levy allowed for general school purposes, but not exceeding 10 per cent of the assessed valuation of property within the school district. North Dakota, tax in independent school districts, 20 mills. Oklahoma, district tax, 5 mills. Texas, tax in incorporated districts, 25 cents. Utah, tax in county school districts of the first class, 1 mills.

Teachers' salaries.-Colorado, district tax, special levy, 10 mills. Minnesota, tax in districts containing 50,000 inhabitants or more, 1 mill for increasing teachers' salaries, subject to the total maximum limit of 9 mills; West Virginia, district tax for teachers' salaries, 25 cents.

Free texts, equipment, and materials for use in manual training, industrial training, and domestic science.—Nevada, district tax, 25 cents.

School libraries.-Colorado, district tax, one-tenth of 1 mill. Kansas, district tax, varying from one-eighth to one-half of 1 mill, according to valuation of taxable property. Pennsylvania, tax in districts of the second, third, and fourth classes, 1 mill. Washington, county tax, one-tenth of 1 mill.

Transportation of school children.—Idaho, tax in independent school districts, special levy, 10 mills.

Compulsory attendance.—Indiana, common-school corporation tax, 5 cents.

Graded schools.-West Virginia, district tax in 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 term of such graded schools, 5 cents.

Vocational schools or departments.—Indiana, tax in school cities, towns, or townships, 10 cents. North Dakota, tax in associated rural school districts, 4 mills. Wisconsin, village, town, or city tax, one-half of 1 mill.

Teachers' retirement fund.-Colorado, tax in districts of the first class, one-tenth of 1 mill.

Equalization of property, funds on hand, and debts.-In North Dakota, for equalizing property, funds on hand, and debts when the boundaries of school districts are changed, 15 mills, within the 30-mill maximum limit for general school purposes.

Satisfaction of judgments.—North Dakota and South Dakota, district tax, 20 mills. Redemption and payment of interest on bonds and other outstanding indebtedness.— Colorado, county tax, sufficient to pay not more than 20 per cent of the principal of outstanding bonds. Florida, tax in special school districts, 5 mills. Indiana, tax in incorporated towns of not more than 1,000 inhabitants, 2 per cent; in towns or cities of 1,000 to 5,000 inhabitants, 50 cents; in other cities, except cities of the first and second classes, 25 cents. Iowa, school corporation tax, 5 mills. Kansas, tax in depopulated districts, 4 mills; in partially depopulated districts, 24 mills. Kentucky, tax in graded school districts, 25 cents; in the same districts to redeem bonds issued for completing an unfinished schoolhouse, 25 cents. Mississippi, county tax, 1 mill.

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