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Missouri, district tax, two-fifths of 1 per cent. New Mexico, district tax, sufficient to pay interest and not more than 20 per cent of the principal of outstanding bonds; tax in incorporated cities and towns, 5 mills. North Dakota, in districts which have no school board because of the failure of electors to elect or of the county superintendent to appoint, and which have an authorized indebtedness, 20 mills. South Dakota, district tax, sufficient to pay interest and not more than 15 per cent of the principal of bonded indebtedness. Texas, county tax, 25 cents; tax in incorporated school districts, 25 cents. Virginia, district tax, 25 cents. Washington, district tax, 3 mills. Wyoming, district tax, 7 mills.

AMOUNT DETERMINED BY DESIGNATED BASES, OR STATED AS A GROSS SUM.

As expressed by amount, the manner of designating maximum limitations is varied. The amount may be stated as a gross sum for a certain purpose; as so much per child of school age or pupil in attendance, per school officer, or according to the number of children of school age or average attendance, or the number of voters or inhabitants; or as an amount not to exceed the entire amount of the State tax. Seven States are listed under these bases, and the limitations are as follows:

Per child of school age or per pupil in attendance.-Iowa, school corporation tax for contingent expenses, $7 per person of school age, but at least $75 per school. School corporation tax for the payment of teachers' salaries, including the amount received from the State apportionment, $20 per person of school age, but at least $270 per school. School corporation tax for the purchase of free texts and supplies, $1.50 per person of school age. School corporation tax for transportation and board of rural school children, $5 per person of school age. Tax in consolidated independent school districts for general school purposes, $32 per person of school age, including the amount received from the State apportionment. In Vermont, tax in unorganized towns or gores for tuition, transportation, or board, $1.50 per child per week, to be levied when such towns or gores can not conveniently provide school privileges.

According to number of children of school age or average attendance.-Michigan, tax for sites and buildings, in the same year that any bonded indebtedness is incurred, in districts containing less than 10 children, $250; in districts containing between 10 and 30 children, $500; in districts containing between 30 and 50 children, $1,000. Tax for the payment of salaries of district school officers, $25 in districts containing less than 50 children and $50 in districts containing from 50 to 100 children. Wisconsin, tax in districts containing less than 200 children, for the purchase of maps, blackboards, and school apparatus, $75. Tax for teachers' salaries, in districts having an average attendance of 15 pupils or less, not more than $350; in districts having an average attendance of not more than 30 nor less than 15 pupils, not more than $450; in districts having an average attendance of not more than 40 nor less than 30 pupils, not more than $550.

Gross amount in dollars.-New York, district tax, for the purchase of maps, globes, and other school apparatus and for the purchase of textbooks and other school necessities for the use of poor pupils, $25. Wisconsin, district tax for district libraries, $100. According to number of voters or inhabitants.—Minnesota, tax in districts containing less than 10 voters, $400, for the support of schools. Wisconsin, tax in districts containing less than 250 inhabitants, for building a schoolhouse, not more than $600 in any one year.

Per school officer.-Wisconsin, district tax for the payment of salaries of clerk, $20, and of treasurer and director, $10 per officer.

Not exceeding the entire amount of State tax.-Tennessee, county tax for the extension of the school term, an amount not to exceed the entire State tax.

POLL TAX.

Poll taxes, because of the relatively small amount which they produce, are to be regarded as a supplemental source of funds, rather than as a main source. All of the States which authorize their levy by local school authorities for local school purposes therefore authorize other bases upon which taxes may be levied. Four States designate maximum limitations for such local poll tax levies, the details of which are as follows:

Indiana: Township, town, or city tax for the extension of the school term, 25 cents; special levy for general school purposes, $1; town or city tax to redeem and pay interest on bonds and other outstanding indebtedness, $1. Kentucky: County tax, for general school purposes, $1; graded school district tax for maintenance of schools and erection of buildings, $1.50 per white male inhabitant over 21 years of age. Mississippi: County tax for the extension of the school term, $1. North Carolina: County tax for the maintenance of schools, 15 cents; county tax, special levy, to supplement the county school fund, 90 cents; tax in incorporated towns and cities, in which no other special tax for schools is levied, to supplement the public school fund, 90 cents.

PERMISSIVE POWER TO LOCALITIES TO EXCEED DESIGNATED MAXIMUM.

Central control such as is indicated by the preceding provisions relating to maximum limitations is shown in less degree when a State establishes a maximum tax but empowers local authorities, such as voters, taxpayers, or civil authorities, to levy a tax exceeding the rate or amount designated by law. Six States grant such taxing concessions to their localities. In most instances when such action is taken, however, it must be considered at an election, due notice of which has been given, and the amount of increase desired must be determined by formal vote.

In Kansas, the voters may, at a regular or special election by a three-fourths vote, increase the regular tax levy for general school purposes beyond the maximum district tax of 4 mills to a rate sufficient for current needs. Such tax, however, may not be levied for more than one year. In Louisiana, the total parish or municipal tax is 10 mills for all parish or municipal purposes. For maintenance of schools, erection of school buildings, and other permanent improvements, however, such rate may be increased whenever the rate of such increase and the number of years the tax is to be levied and the purpose or purposes for which it is intended shall have been carried by a majority of the property taxpayers voting at a special election called for that purpose. In Maryland, the maximum county tax, special levy, is 15 cents for the purpose of paying teachers' salaries and supplying free texts, but a higher rate sufficient to make good any deficiency that may exist in the amount of money received from the State fund for these purposes may be levied if the county commissioners so approve. In Mississippi, the maximum district tax for general school purposes is 3 mills, but this may be exceeded upon the consent of a majority of the taxpayers as evidenced by petition. In West Virginia, in districts having a bonded indebtedness which can not be paid off by funds derived from the maximum levy of 12 cents allowed for general school purposes, the maximum rate may be exceeded by authority of the voters, such excess, or as much thereof as may be necessary, to continue without additional vote until the indebtedness is paid off. In districts containing an incorporated city or town where a graded or high school is maintained for a longer period than six months,

the board of education has authority to increase the maximum of 371⁄2 cents (12 cents for general school purposes and 25 cents for the teachers' fund) to an amount sufficient to conduct the schools of said city or town for the term fixed. In Wisconsin, no district containing a population of less than 250 inhabitants has power to levy and collect a tax of more than $600 in any one year for building, hiring, or purchasing a schoolhouse unless the town board in which such schoolhouse is to be situated certifies in writing that in its opinion a larger sum should be raised, specifying such sum, in which case an amount not to exceed the sum specified may be raised; further, no district containing a population of less than 1,000 inhabitants has power to raise and collect in any one year, for the purpose above specified, more than $1,000, unless the town board shall so certify.

[graphic]

Summary of maximum tax limitations.

[s-school corporation. c=consolidated independent school district. u-unorganized town or gore. d-district. t-town or township. co-county. p= parish.]

Towa..

1 The rate of such tax must not increase the rate of taxation, State and county combined, in any 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.

2 Not of universal applicability. For details see text.

3 Sufficient to pay not more than a certain percentage of the principal, or the interest and not more than a certain percentage of the principal of outstanding bonds. 4 Varies according to conditions or purposes.

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

6 Applies to school corporations, including school townships, independent school districts, or rural independent school districts.

7 Combined total county and district tax may not exceed 50 cents.

8 According to valuation of taxable property.

9 4 mills in depopulated districts and 2 mills in partially depopulated districts.

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