Show POSITION OF BOARD Majority in Favor of Raising Tax Limit THEIR STATEMENT CASE Document Prepared for Submission Sub-mission to Legislature l Geoghegan Hot in Accord With Attitude Atti-tude of Majority and Has Statement State-ment of His Own The Board ot Education meeting asa as-a committee of the whole yesterday prepared a statement to be submitted to the Legislature urging an Increase In I taxation The statement which was signed by all the members of the board present except Joseph Goehcgan Js given herewith STATEMENT OF BOARD Salt Lake City Utah Fob 18 1003 To the Honorable Member of tho Legis lature State of UtahIn tho light of the educational bills now pending before the State Legislature the Board of Education of Salt Lake City deems It advisable to make a statement concerning tho needs of schools under Its Jurisdiction The citizens citi-zens of Salt Lake City Justly feel proud of tho equipment and efficiency of our public nchooln They are one of the most attractive features of our city a monument monu-ment to tho conscientious work of those t who have reared them and augur well for the success of Utahs sons and daughter they are now training To keep these schools up to the high level they now occupy to Improve them by the Introduction Introduc-tion of manual training and other ole montn that modorn experience inns shown to bo i the moss efficient In the develop mont of boys and girls and to enlarge them to moot the domimdn of a rapidly Increasing Hchool population Is tho task of Ihe present board HOW DISCREPANCY OCCURRED During thg past three years there has been Incurred an Indebtedness of 15000 to meat the expenses of malntalnlnir the schools The board hao not carelessly mudo Its OHtlnuiles In excess of Us revenues reve-nues but was hampered two years ego bv a shortage In revenue caused by a change In the law and lant year counted on n threemill county tax of which It hnd rr Honablo expectation since ha I Board of Education and tho County Superintendent wore unanimous In their request for that rate Afterward the County Commissioners Commission-ers placed the county rate at two and ono HUh mills and tho local tax fell below tho boards estimate on account of a lower valuation of property than was antlcl patod Thus the discrepancy between Its budget and the wherewithal to carry it Into execution occurred UNCERTAIN INCOME The fact that tho County Commissioners Commission-ers fix their tax rate after the cltyboard makes Its estimate and that the Commln sloncra may increase or decrease that rate by a large margin always places the board at a great disadvantage because It ran never he exactly sure of Its Indomi when obliged to lay plan for the ensuing year IXCREASED ATTENDANCE Business principles denvvnd that the de ficiency bo met at once The board haw endeavored to be an economical In Its ex pondllurefi an tli3 efficiency of tho school would permit but does not think that I the high standard of our schools should bo Jeopardized or their efficiency lessened by tho employment of Inferior teachers or placing the pupil in unhealthy condition Durlnir the oust two Years a lanra amount or money has boon spent In the Improvement Improve-ment and enlargement of several of the Grade school buildings and the high school buildIngs and grounds to meet the needs of the rapidly Increasing enrollment It must be borno In mind that tho number of children In attendance at the schools of line city has more than doubled since the schools were consolidated while tine valuation of property Is 9000000 less than it was In 13 ninth only ROOOOOO < more than It was at Its lowest valuation In the recent hard time Tho board IB anxious to take cam of tho vast and overIncreasing juvo nile population of the city but It cannot create revenue NEED OF RELIEF A slIght Increase the tax levy would meet the present emergency and irranMn the board the dlocretlonury power of In creasing tho tax rate would permit It to always keep the schools open a full uchool year and render It able to meet a low county lax rate It the maximum rate of seven mills nhould bo levied a condition which will probably never occur It would mean an average Increaso of lenin than a dollar to Hits taxes of each taxpayer In the city Unless thin relief la granted re trenchment must follow The overcrowd ed condition of moat of tine I schools nutkca It next to Impossible to lessen I the number ot teachers while the great oxponac of living and the short school year of barely nine months precludes a reduction in teachers salaries If we wlah to retain the good teachers we now have and secure othcni as efficient The shortening of tine school year to lees than nine months would be IL still greater calamity to our children and would Injure the fair aflame of our city far I and near What would nea the eltteeiiH have the board do retrench and weaken our ochools or pay n tcnch Inr more and strengthen theIr power for good fo our boys and girls EVILS OF SHORT YEAR In moat other towns In the Untied Slates the nchool year consIsts of ton months of work VI have bean trying to do that sauna work In eight and a half and nine months Time result Jo an Injury to the pupils from overcrowding and n lack of thoroughness because there is 1 too little covered time for drill and emplwBls of the work ADDITIONAL TAX ASKED A bill now pending before tho loglala turo t Increases tho possIble tax rate from Jive and a half to HCVOII mills A nUiffcs nUIgc tlon oC an Increaso In taxation always llwuvt Htarllefl us but If wo by contributing one two or oven llv or ten dollars more an nun Iy to thu t school fund can secure the best school advantages for aU HCClre children right at hom arc wo not oducatlny our famlllei quite economically 7 On the present valuation of property experience has shown that thu five and a hallf inlllH limit 1st not sufficient to meet an umergcnoy that may be cu used by a low county tax levy therefore for tine unite of tho efficiency and stability of the schools wo think this Increased discre tionary power should be ulvcn to tho hoard ana the maximum rate be placed at ooven mIlls Respect fully plncclut A G GIAUQUE President W A NELDEN PresIdent OSCAR W MOYL10 I W J NEWMAN imiGIIAM l S YOUNG II P HENDERSON BYRON CUMMINGS GEOHEGANS STATEMENT Mr Geohegan was strongly opposed to the notion of the Board of Education ducalon In recommending an increase In taxa tion When the majority declared In favor of the measure Mr Geohegan mfU8Ure Gcohcg1n pre pared IL Htatemenl of facts and figures Hhowlnj that a maximum or fi mills taxation for school purposes mis 10 nufllclent Tills IH the statement EXPENSES FOR YEAR Looking ftt tho facts regarding tho financial condition of tho Board of Edtica Uou the following aro the fljuroo At tine moot liberal estImate tho oxpeimcB for tine school year of 1S034 I will bo Tcacheni unlarlwj 2tQO Jlllt Janllorn iialarlco 20WO Janitors nunplUja 2000 Fuel l and light 10000 Repairs and mnlntunanco 20000 Hooks nnd n11 Htippllcn V iM General HUppICI 18000 xIItnsel Furniture 7000 Total 53iDOOO To tho above must bo added about 0 which will bis short this year and 30030 duo to McCormick Co 0 Grand total S3CJ000 I BOARDS RESOURCES To meet this expenditure the board has tho following resources Vj mills taxation on 3IWOOOOOO city valuation less r per cent for ponal blp shrlnknco 185100 2 15 mills on county valuation H I5 000000 hess 5 tier cent for possible shrinkage 172 3 mil taxation on Stato valuation J12o000000 IPBS 5 per cent for possible shrinkage GSjOOO State lands 1000 Total 315820 Add for one year 1A mills less 5 percent per-cent 51300 Grand total 3712C > OUTLOOK FOR FUTURE In succeeding years It the board exercises ex-ercises proper diligence and economy In the administration of its finances the Increase In expense should not exceed the Jncrtlf In revenue from higher assessed as-sessed valuation This being the case It Is evident that with the most liberal allowances no higher than l I Bmlll levy will be necessary after tills year I have allowed 5 per cent for failures to collect taxes which I thInUls excessive but even at that the deficit according to the figures above would be bur 13 G71 lgre8 levy oC 2nths of a mill over the 5 ½ mill levy will provide The estimate of expenditures Is very liberal For teachers salaries un allowance allow-ance of 1L000 more than was expend this year Is made This would pro iat for twenty additional teachers at salaries sala-ries of 60 a month each Other Items of expenditure are expanded In like manner so as to make the estimate adequate ad-equate to cover I every possible contingency contin-gency SC1CThls talk of ten months school Is all rot No parent In this city who regards re-gards the health of his children desires to keep them In a school house during the hot weather of latter Junes June-s to teachers salaries the maximum maxi-mum oC 5SO which our teachers may attain is as rood If not better than in any other city oC the United States 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