TABLE 11.-Sixteen rural superintendents of Ohio, Maine, and Wyoming. [Includes all reporting from Wyoming and the first 16 in bureau lists from the other States.] 1 Cross indicates full 4 years; figures, number of years if more or less than 4. III. REVENUE FOR THE SUPPORT OF SCHOOLS.1 Wyoming is a State of scattered population and of rich and undeveloped resources. In the last decade vast mineral and oil deposits have been opened up. Irrigation and reclamation projects involving a large amount of capital have been initiated, railroads and auto roads projected, and a new era of development has begun. This has been accompanied by a corresponding increase in population. The United States Census reports of 1910 show a population of 145,965, an increase of 57.7 per cent over 1900, while the total increase for the United States was 21 per cent. Wyoming is, therefore, growing in population nearly three times as rapidly as the country as a whole. The rural population of the State is correspondingly prosperous and growing and constitutes 65.7 per cent of the total population. The value of farm property increased during the 10-year period 1900 to 1910 approximately 148 per cent; 92 per cent of the total number of farms in the State are operated by owners, and 80 per cent of these owned farms are free from mortgage; 57 per cent of the total number of farms in the State are irrigated. The percentage of increase in irrigation works, in the output of mines and wells, in manufacturing and industries, corresponds to the increase in farm values. Wyoming has no State debt, is prosperous and growing, and can provide liberally for the education of its children. It should take such anticipatory measures as will insure adequate facilities for the future, as well as for the immediate present. The State has a higher property valuation per school child than any State of the North Atlantic, South Atlantic, or South Central groups; higher than four States in the Western group and higher than any in the North Central group except Nebraska, North Dakota, and Iowa. There are 269 adults in Wyoming to bear the expense of educating each group of 100 children between the ages of 5 and 18 years, a larger number than in any other State in the Union except California. Of adult men 21 years and over Wyoming has 179 for every 100 children between 5 and 18 years-more than any State in the Union except Nevada. A comparison of Wyoming with the States bordering it in these three particulars follows: 1 Figures in this section were taken from the reports of the State superintendent of public instruction, the State auditor, special reports to the bureau made by county superintendents, and by a few district boards. The figures on Lincoln County were prepared by Supt. Burch, of Kemmerer, as were also some of those on other counties, the information resulting from a questionnaire sent by Mr. Burch for the committee to all county superintendents. 66 Value of property for each school child:1 Idaho... Utah... South Dakota.. Wyoming Nebraska.. Colorado.. Montana. Number of adults for each 100 children 5 to 18 years of age: Utah.... South Dakota.. Nebraska... Idaho.. Colorado.. Montana.. $5,900 6,300 7,500 10,200 10, 700 11, 100 12,300 Wyoming.. Number of men 21 or over for each 100 children 5 to 18 years of Utah.... Nebraska.... South Dakota... Idaho.. Colorado.. 160 175 182 190 231 261 269 age: 85 95 96 113 125 165 179 Montana. Wyoming A growing and progressive, and therefore a rapidly changing State must look forward if it would be ready to provide for emergencies as they arise. Such anticipatory provision is especially necessary in considering financial support for public schools. In no particular is a rapid increase in population more noticeable or more difficult to provide for than in proper and adequate education. Wyoming has had this situation to meet, as may be seen from diagrams 1, 2, and 3, which indicate graphically the increase in attendance, the per capita expenditure, and the total expenditure. That the situation has not always been met satisfactorily has already been indicated in the section devoted to instruction and supervision. As was pointed out in that section, this is partly due to lack of adequate financial support, as well as to other causes mentioned. Wyoming must provide, for the present at least, for conditions brought about by scattered population and highly differentiated local valuations. Rich coal region districts, containing valuable improvements, machinery, railroad terminals, etc., constitute a school unit immediately adjoining large tracts of unproductive land whose value 1 This means that an average school district of 40 children in Idaho, for example, would have behind it property valued at $236,000, and 76 adult men and women, 45 of whom would be men 21 years of age and over. In Wyoming the average school of this size would have behind it property valued at $408,000, and 108 adults, 76 of whom wonld be men 21 years of age and over. and corresponding assessable possibilities are negligible. It is evident that if local taxation alone is to be depended upon for school support there can be no equality of burdens for the tax payer except at the expense of school facilities. But education is a State function, as necessary to the preservation of the State's integrity and progress as are the capitol building and the legislature itself. The State must therefore devise means to equalize educational opportunity and expense within its borders. The legislature has made attempts to do this, notably in passing a law providing that districts receive $300 from the county for every teacher employed, regardless of the size of the district. Other steps in the same direction are necessary, however. Sources of revenue.--The schools of Wyoming derive their support from three sources, the State school fund, the county general tax, and the special local levy. In addition there are rentals from forest reserves, the penal fund, and revenue from poll taxes. In this report these will not be considered separately, however, but as part of the special and county fund, nor will the expense of collecting and the loss from failure to collect the tax be considered. Revenue from the State. The permanent State school fund from the sale of school lands, escheats, forfeitures, grants, gifts, etc., amounts to $1,015,364.84. Approximately two-thirds of this is invested in school funds drawing 5 or 6 per cent interest, and about one-third is deposited in banks drawing 3 per cent interest. There are approximately 3,450,000 acres of land for the support of the elementary and secondary schools of the State. Approximately three-fourths of the yearly income from the State comes from the rentals of these lands. The total income for the year ended March, 1916, from the abovenamed sources (interest on permanent funds and rentals) was $332,132, or $8.39 per school child, there being 39,584 between 6 and 21 years of age in the State in 1915. Under Federal regulations 25 per cent of the money derived from leasing the forest reserve lands and the sale of timber thereon must be turned over to the State for the benefit of the schools and public roads of the county or counties in which the reserve is situated. The commissioners of the respective counties decide how much of this fund shall be used for each of the two purposes, 5 per cent being the minimum amount which can be used for either. Revenue from the county.--The county commissioners of each county are required by law to levy a general county school tax sufficient to raise $300 for each teacher employed in the county, provided that for each teacher for which credit is claimed there is an average attendance of 6 in "grade schools" and 10 in high schools, and pro 1 Interpreted by the Supreme Court not to refer to ungraded one-teacher country schools. vided also that there is a minimum term of six months. It is the duty of the commissioners to levy a poll tax of $2 for each person between the ages of 21 and 50, to be used for school purposes only and for the exclusive use of the school fund in the district in which the same is located. All fines and penalties under the general laws of the State go into the public school fund of the respective districts. Revenue from the district. The property owners in a school district may, at the annual district meeting, vote a special tax of 3 mills for school purposes. An additional amount not exceeding 5 mills on all the taxable property of the district may be voted at any regular or special meeting, provided 30 days' notice has been given. Bonds. The board of school trustees may submit to the property owners of the school district the question of authorizing the board to issue coupon bonds, not to exceed 2 per cent of the taxable property in the district, at a rate of interest not higher than 6 per cent, for a period not longer than 25 years, for the purpose of building schoolhouses and providing the necessary furniture or for refunding outstanding indebtedness. INEQUALITY OF THE PRESENT SYSTEM OF TAXATION. State support.--From the standpoint of a State the question of financing schools centers about these considerations: (1) Is the revenue provided sufficient to insure at least reasonable minimum school facilities? (2) Are the provisions for raising and distributing it equitable? (3) Are the several units from which funds come, State, county, and school district, all bearing their proper share of the burden? That the first consideration is not satisfactorily met is apparent from the preceding chapters on instruction, supervision, and teaching corps. In addition it may be of interest to compare Wyoming with other Western States as to per capita expenditure and expenditure per $100 of assessed valuation. The following statement shows that in 1912-13 Wyoming spent less per capita of school population than eight other Western States. In 1913-14 an encouraging improvement was made, but the State is still near the bottom of the list. Later figures are not available. TABLE 12.-Per capita expenditures for schools. |