a HSASoss in m m of xbcohs of ihb m u m fo wot #y FOB PUBLIC m 8D8 &9X0H* AW W THE EFFORT EXERTED ST THE COOTIE m cvm* ib rmmmb SCHOOL XEMX947 *. 1948 SBMtfTBD XS.I^m ^m FIlaM T OF TBB SOSqpZfi&mm ', OF THE m m m m m m m m mm in nmtMA FOR THE DEGREE OF master of education w Robert Stai&cgr Harpine ProQuest Number: 10632174 All rights reserved INFORMATION TO ALL USERS The quality of this reproduction is dependent upon the quality of the copy submitted. In the unlikely event that the author did not send a complete manuscript and there are missing pages, these will be noted. Also, if material had to be removed, a note will indicate the deletion. uest ProQuest 10632174 Published by ProQuest LLC (2017). Copyright of the Dissertation is held by the Author. All rights reserved. This work is protected against unauthorized copying under Title 17, United States Code Microform Edition © ProQuest LLC. ProQuest LLC. 789 East Eisenhower Parkway P.O. Box 1346 Ann Arbor, Ml 48106 - 1346 the gator i« iriefetcd .to those *?ho coatartbated toward the of this project* fo Br* E# 1*0© Mkrtt% B«fart®cnt of 'B&xcati.oa* i#he jMimd so dh&lrs3£& of the Advisoiy CojSHiitiee am Bhmatirah* I «ta& glneorely t&at&fhi for fcha §®mmm mk pmiloah aooili^nh© nhioh he mm&emd thromipotih the eatir&iy of this lit© other members of th# '€©msttfcee* Dr* George f * OXiver* 'DegHUrtsreftt Of Education* mm Dr* Charlc-a f * Marshy Dopsrtsaoai of Baai&fttt* Misiaisiratior5 offered tdgs counsel and ptticmtl^r nmsim&oi in the otiiaj* ■- . v , I m grftUfcf&t to Hr^-.’Do'borti^# 'Willim®* 3earet**y of the firgisia Mmooiiasi ir§orl».tio%.' for. mxg^tMng this ftt&djf* Hr* ftojry I'oO-tor# It&.tia.tioioE of ihs Bepaftaemi of Eimcshtoa of Vlrgt&ift $gm. ^©glr&stmeo i& oo^pilimg statistical data* iii » i m « w oEiffm. mm S§- xSj^sobbowxciii # « * <* * # * #- * m * * * # # i 4 4 B liM I of tli# FrobXom # * , ♦ * ■ * * * * 1 Setipe #»$ limitation© * • « »- * ♦ « * * * X ’fopwrtasiaa ot'ttai Sto^r* * * « « * « * * .1 $omm of iaba ana Frooodmre * '* * * * * 6 Barmgr of loX&tod Material • * # . * * • « i 0rganiEatlon * • .# « #. * * « * * ■#■ * # * # i8 ifi w i mt& urn its MffiTiia .* * * * * * * * * * m u u ■ mmm& m m m nmcaaB rata a- asm: mam m m om * *■ * « * * * * * * * * * as x?.*. smeuia » mcaurssm « » * * * * * * * * 3S m m m m m * * * * * * « « ** * • * * * * * * * * * * as * * * # # * * * ♦ » * # *■ * * * * * * * * * * * 5® VlfA « * * ♦ * * * * * * * * * * * * * * * * * *■**■* 5S* iv Tfa® m Atyr •£'<< m m Indication of ability'and'effort of 'I# Counties and %ti@# la Virginia to support Public School Education, 194V **■ 194$, Calculated on # ' 10 Baals of. Income ( Counties and Cities’ arranged according- to Ban& in Ability to support Education) . * * * * * * * *, * 20 IX* Comparison of Effort Everted' for 'Public fro© Education, per #100 of Income with Effort l^ertod per fl.60 'of Wealth in Virginia bounties and Olties for the .School fear- WAf «430 ( bounties and Cities arranged alphabetically) * * * ♦ t * ♦- #=:' # * ■* * .SO III. Basic data in Bslatloa to local Financial Ability .and Effort to- Support free Public Education, in- Virginia, 1947 * 194B, as calculated- on the basis of Income ( Counties and Cities listed alphafc© tic ally ), * .# * * * * * « * §0 4 4 ciAffm t Statement of the Problem the purpose of this study is (1) to- find in terms of income, m measure of ability to- pay for- public free education and of the effort, exerted by the counties and cities-of Virginia during the school year 1947 * 194% to compare the 'resultant findings with a similar study based on wealth as reported by Dr* William I* Stauffer^ in May 1949, and (3) to attempt to derive some conclusions- -as to the comparative merit of the two methods of computing ability to pay and effort exerted* Scone and limitations the data- used in this study consists of gross Income, local expenditures for public free education, and average daily attendance of the public schools* From these data the ability and effort of the counties and cities to support public education will be calculated. The study is limited. i© include obly the counties and. cities of the Commonwealth of Virginia m i 1® concerned only with the school year 1947 ~ 1948* Public free education as used in this study is concerned only with the public elementary and secondaiy schools* The validity of the study is limited to the accuracy of the data which were obtained from the Annual Report of the Superintendent X William H. Stauffer, **local Effort for School Operations in Virginia Counties and Cities,' 1947*1948*, (Richmond, Va.s newspaper Article, Richmond Times Dispatch, May 8, 1949, Section IV* p« 1* 2 2>‘. 1947 ~ 1948, the "Survey of Bering Power* as printed in Sg3,fi& Wanageffegt3, May M<8, and the Virginia ISOB^SlexdSH4, 1949. ^ .... . .■..-Witte reference to the validity ©f gross income-data obtained from Sale© Management j the Following statement was printed in. Hay* , 1947 l#sU©%;. During- the pm % year .the'use and acceptance of the .Survey of laying f ewer has become even more widespread ■ advertising agencies, state and - Federal bureaus and departments*- It Is-' in constant use ■m a source of' material for briefs filed before such bodies- as' the federal Coj&saBicatloas Eommisaion and the Bureau of Givil Aeronauticsf it continue© to be used for sotting state and county quota* for Federal Bond. Drive©* In the late: Winter 1947 its use was -made- mandatory through .. ■ a law passed by the legislature of West Virginia governing, the distribution- of. state aid for free ,schools* 2 Annual the Commonwealth of fIraiaia*.’. School fear 19£7~19A8« BuHetin, State Board of Education, Vol. ZHI, fio. 3, (Molaiioad, Va.i Division of Purchase and Printing, 1943) pp. 216 >221 and 322 - 327, $ iafee© Management. Sales- Management, Incorporated, ?©1# -60, Vo* 10, May, 1948 .v S v IoiS, It* X*| 3-S6'Fourih; Avenue}., ff * 334*340* 4 tel firsdnla Economic Review. Bulletin of the Division ©f Flaaniag, md Economic .Development^ Virginia Department: of Conservation ‘and Development, tel* 2, io*J* (Eichmoud, Va*i 301 State Finance Building# ) ..j>p* ,3' — .6* ^ ■ 5 tale© Management, id©# Management, Incorporated, Vol* 58, C*« 10, May, |9 ^ r i ^ r i b k f S. ,,I*f ■ 386 Fourth Aveme), pp* 10* $ afciteuttttte. ft is believed that trite dlffereneed itm assist nm$ the eou&ttea sod ettie* of Virginia eonoesniag adueatiosual effort s# - ogap&red to ability to pagr for edee&tloa* today, isogrt states aecegft the principle of eqpaU*atlen of odooatloaof opportunity among the poorer and richer Secalitiee os a element in. the ootMT of distribution of state seliooi fnads# Mstribatton is and* in Virginia aeoerdlag to a fem ta id&eh is "based primarily m mmrag# daily attends®## *a& density ®£ .weighted for aopoos and whites®, ft is th# If opinio** of it# Ceassiitee on flaeae* of the Virginia Education eornmissiim that the plan mm 1m %m is for from adequate and that great i®#jpmiStS#s still extat# St is gpam&Sgr aoeepted that a. nor# adequate nathed of dlehsi* bution wonld prorid# e^nality of' opportunity for all ehlldxett imposing imtem harden m any lonallty and m$Mm% permitting any Soealitsr to eaeape it# Jest iter# of the bnxdaft* It Io haliartd that there or® ootsool diri#ioa» in Virginia that are not evading from leeel e o i e so *$aitable «m nt in roloMon to their- ability to $$pt. ahereaa there art ethere that expend eere# fe- & s IteM a Ih?;I1c. g°hft?A SEP-feSh »®jxwi at ti» VixgHOm 1944* (Biefcom# Ve#t gosmaon^altti ■ of Virginia, lirialon of fnrehas#, end Printing)* p* 69. f Ibid.. p« 71* According to a recognised principle -of government, * each territorial unit should itself hear the costs, iu-m far as it is ;• . able, of the functions that are performed hr it dr for A4N- Accordingly, -it may he laiddom m fundamental that those functions that are local in character should be defrayed tar a local t&xj that the state should pay such proportion of .the expenses a# are incurred in performing State functions, and. that the State should also take into .account the- ability of its .local units to support its services in the. treatment of the distribution of special, aid* In Virginia,| at the present time, the valuation of property leasable for school purposes is used- to deter®!®# the ability of & local school division to support, its cm, school#.* the types of property in - Virginia.' that are subject to taxation are (1) tangible personal'property* {%) red estate*. f$) ma<&in#ry and tools of' mamufacturiiig -and mining ...©Stel&idtesngte, (4) merchants1 capital., and .-if) the physical properties 9 of public service co:rporatioas , la other words, only real and personal .properly are taxable for local support of school©.* it is generally' believed 'that quite often personal property is not assessed unless i t ! 4© reported ty the' owner, and that in ©cm# cases at least- it is not-;- ; reported* Hence, on# can, safely' conclude that, 'the 'burden of taxation for local support of schools falls largely upon real estate* ,. $ Harlan Updegraff, Financial Bupport, (Phiiadelphia, Feana.i fh© lilliam f , Fell Company, incorporated,- -If22* • -p, 108* ■ 1 < ' ■ 9■ Villiam I* Stauffer, *f&x Survey He veals Unequal true Bates®,. Newspaper Article, Eiohmond fime.S Dispatch, (Bichaond, Va*t Becember 19, 194#* #e©b* If* >* 1* 5 The assessment of property upon which the school tax is based is made by assessors..- That inequalities in assessment of properties within the same localities exist is evident from-a report ty Dr. William .H* Stauffer, Chief of Research, Virginia. State. Chamber of Commerce. The report 10 in part, saids The. public has been led to believe that the tax: resources of the localities have been utilised to the point that precludes further ubstantial local, effort and that it is therefore the responsi bility of the -State or 'the federal government to assume the costs for any substantial additional, financing that may be- needed* This assumption is subject to substantial refutation when certain facts are dispassionately interpreted*' It is demonstrable that local ef^or* hag not been exerted in a. measure commensurate with local ability throughout a large portion of the State in financing pshLic services. ***** In m comity m city of Virginia is real estate assessed at an average of one-hundred per cent of its true worth* In the counties and cities real estate is assessed at averages ranging from legs than ten per cent to seventy-five per cent .*.*♦ Studies by the State Department of Taxation of the changes in assessment ratios in various counties that, have reassessed their real estate in recent years discloses that the assessment ratios. were, reduced in as many instances as they were increased* In If47. -the true tax rate on .real' estate in the counties and cities of Virginia, averaged ninety-t^’o cents per one hundred-dollar 'value* This -can. be & np**~ed with the true rate of eighty-eight cents in 194-6'* one dollar, and-fifteen cents in 1936, and one dollar and one cents, in 1936..,« Of the one-hundred counties seventy-one enjoyed lower true tax rates in 1947 than in 1926* this study is believed to be significant because it is- thought that the people of Virginia have a desire to promote the 'best- interests of the schools in their respective localities* Furthermore, the expendi­ ture of money, raised in local communities is an essential feature of our democracy^ „ One may expect therefore, as a principle of school 10 Ibid*, p* 1* H Harlan Wpdegreff, Financial Support. {Philadelphia, Pennet The William F. Fell Company, Incorporated, 1922), p. 108.