Show 25 Per Child For Education A letter to district hoards boards of ot education edu edu- education cation and superintendents of schools ur urging that they practice strut strict economy In school administration administration adminis and observe the spirit as aswell aswell aswell well as the letter of senate bill bUl No 59 a Winder measure which limits school tax levies In county school districts of the first class was sent out by Dr C. C N. N Jensen state superintendent of public Instruction The Winder bill bUl provides that on May 1 the board of education shall shun prepare a statement of estimates of th the amount necessary to support and maintain schools under its charge for the school year commencing July 1 and to the purchase of sites and erection of school buildings to pay Interest accruing each year and ana i to provide a sinking fund for the redemption of bonds the statement to be certified by the president or clerk of or the tho board to officers charged ed with the assessment and collection collection collection tion of taxes for general county p purposes purposes pur pur- r- r poses In la the county in which the district district district dis dis- Is situated Wealth Determines Maximum The officers are charged with the levy of such per cent as shall as nearly as possible raise the amount with the following limitations The tax on all aU taxable property for tor support support support sup sup- port and maintenance of schools purchase of sites erection of buildings buildIngs build- build Ings logs and othor other stipulations shall not exceed In n any anyone one year 12 mills on 1 in districts whose those Ion Mon of taxable property is less Jess than 2000 for tor each child of ot school age resident in the district 11 mills where assessed valuation Is from 2000 to 10 mills between 2500 2500 and 85 mills be be- tween and 75 mills I between and and not more than 7 where the assessed valuation val val- valuation Is more than provid a that when the levy set forth for tor any district is less than that of ot 11 such additional levy may be made In the district as will not exceed that of 1923 1922 The state superintendents superintendent's letter follows I am taking the liberty of ot sendIng sending sending send send- ing to you a copy of senate bill No 59 69 by Mr Winder Windor which has Just been into law lax relating to the limitations of ot school tax levies In county school districts In the formation of the bill bm the th th per capita cost of ot education In the several districts of the state was Wl taken into consideration In connection connection connection tion with the assessed valuation of ot property per school child This was considered a rational ani and constitutional constitutional constitutional basis upon which to fix levies and limitations of levies It was wait found that on such a basis limitations could be bo fixed which would permit practically all districts to raise revenues revenues rev rev- I equal in amount to the annual annual annual annu annu- al revenues of recent years Practically Practically all but not all Because of or varying conditions in different different dif dif dif- ferent districts it appeared that no schedule of ot limitations could be devised with equal fairness to all nil It became evident that a small per percent percent percent cent of or the districts would be de- de of the privilege of levying a arate arate rate equal to that of the last year or two On receiving satisfactory ev ev- ev dence however that the measure would work a decided hardship on this small per cent of at districts the legislature willingly accepted th the last proviso now in the bil which reads Provided further that when the levy herein set forth for tor any district Is less than that of ot 1922 such additional levy may be made in said Bald district as will not ox- ox ex teed that of 1922 This proviso you will note makes It possible for tor any district t to secure secure secure se se- cure revenue equal In amount to the 1922 revenues The The majority of may levy more than here here- But while T this is the the case It is expected that no board of ot education education education edu edu- cation unless clearly compelled to levy It Jt right to do so so Furthermore now that a measure has just been passed making snaking It mandatory to for the state to provide 25 for each child of school age it Is expected that local levies will be reduced at least in the proportion that the state apportionment apportionment apportionment ap ap- Is In Increased Complimented The legislature has been fair in fact generous to the s schools It could not have been induced I am amBure sure Bure to take a a. astep step against the educational educational educational ed ed- ed- ed progress of the children of or orthe the state But Dut it felt Itself in duty bound to protect the taxpayers as aswell aswell aswell well as the children and in my Judgment it has done so BO as nearly as aa possible In passing the Winder bill bUl It remains with us the school people of the state to execute these laws with the greatest care and that both the spirit and purpose of ot the measure may be put Into successful operation This Office has been advised by a good many boards of education that last years year's budget cut cutto to the bone We feel teel that this process must continue continue continue con con- until the taxpayers are re relieved relieved re- re Ue Cd of the present financial strain The erection of ot buildings should be deferred wherever possible BuildIngs Buildings Build Build- ings lags already erected should be util- util 1 to the greatest extent possible and old buildings remodelled in a away away away way to give the maximum service Other economies as heretofore pointed out should bo o carried curled out to the letter Jetter The best kind of child training within our pow power r should be given for tor every dollar of money expended Cooperation Asked cd This letter is 18 written not with the thought that our boards of education education education edu edu- cation are in any sense extravagant It is well known that they are composed composed com corn posed pos of ot some of ot our most frugal prudent and efficient men men of of citizens citi clU- zens zone who plan and work and give generously of ot their time and ability ability abili abill- ty that the welfare both of ot the school children and the taxpayers shall be duly safeguarded But Dut at this time of ot the year when budgets are about to bo be prepared a word from this office as to tD economy in school administration cannot be out of ot place The superintendents with I their intimate knowledge as to the costs costa of ot certain phases of ot school schoolwork schoolwork schoolwork work are arc in a position to cooperate most effectively with boards of education edu edu- education cation in the establishment and carrying carrying carrying car car- out of an economy and efficiency efficiency effi elii- program |