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BULLETIN, 1915, NO. 22
WHOLE NUMBER 649

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ADDITIONAL COPIES

OF THIS PUBLICATION MAY BE PROCURED FROM

THE SUPERINTENDENT OF DOCUMENTS

GOVERNMENT PRINTING OFFICE

WASHINGTON, D. C.
ᎪᎢ

10 CENTS PER COPY

Page.

Regular levy..

V. State regulation of the taxing duties and powers of localities
Unspecified, minimum, or fixed requirements..

Special levy..

Tabular summary of unspecified, minimum, or fixed tax require

ments....

Maximum limitations....

Rate on valuation of taxable property...

Amount determined by designated bases, or stated as a gross

sum..

Poll tax..

Permissive power to localities to excced designated maximum..
Tabular summary of maximum tax limitations..

Discussion....

VI. State intervention.

Transfer of authority from local to State officers..

Levying of taxes.....

Duties involving the expenditure of school moneys..

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Liability of localities or local officers to the State...

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Maintenance of schools.............

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Apportionment, care, and expenditure of school money.

Provision of sanitary schoolhouses....

Submission of financial reports..

Fire drills.....

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Removal of school furniture when building is used for other than

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Care and expenditure of school moneys and filing of official
bonds..

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Exclusive use of State-adopted texts and State-course of study..
Laws relative to medical inspection.....
Exclusion of instruction in foreign tongues..

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Exclusion of denominational, sectarian, or partisan instruction..
Nonseparation of pupils because of race or social position...
Closing of schools during institute session.............

Appointment of a school agent or treasurer and the reporting of
the same... . .

Performance of all duties specified by law.

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LETTER OF TRANSMITTAL.

DEPARTMENT OF THE INTERIOR,

BUREAU OF EDUCATION,
Washington, June 1, 1915.

SIR: All States in the Union maintain systems of public schools, and in every State support and control of schools are divided between the State and local communities-county, township, district, municipality. In no two States is this division the same. In some the tendency is toward strong central State control, as in the State of New York; in some the State assumes a larger part of the burden of support, as in some of the Southern States; in others the burden. of support is left almost wholly with local communities, and to these communities is intrusted the control of the schools under general State laws. The State of Massachusetts and other New England States, as well as several of the Middle Western States, offer examples of this tendency. As expenditures for the maintenance of schools, and public interest in the results of these expenses, increase, students of education, school officers, and taxpayers desire to know what apportionment of support and control is likely to be most effective. In his study of the "State vs. Local Control of Elementary Education," Dr. Theodore L. MacDowell has brought together much material which will be helpful to those interested in this question. I therefore recommend that the manuscript transmitted herewith be published as a bulletin of the Bureau of Education.

Respectfully submitted.

The SECRETARY OF THE INTERIOR.

P. P. CLAXTON,

Commissioner.

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