SCHOOL ADMINISTRATIVE UNITS
With Special Reference to the County Unit
By Walter s. Deffenbaugh
JANUARY, 1933
HOOL ADMINISTRATIVE UNITS WITH SPECIAL REFERENCE TO THE COUNTY UNIT
By WALTERS. DEFFENBAUGH Chief, Division of American School Syslems and TIMON COVERT Specialist in School Finance
o STATES D EPARTMENT OF THE l NTERI OJ\ - Ray Lyman W ilbur, Ser retary
WASII INGTON: 19:1J
Price 5 c • ~ui~ NOI !'Ut<' ~:l.t
' The number of small local or subdistricts in the States usually classed as county unit States Is not included, since the local school trustees in such States have In general only perfunctory duties, the county board of education being the paramount board In the management and control of the schools included ln. the county unit. 1 2 SCHOOL ADMINISTRATIVE UNITS
under the control of about 424,000 school-board members. The aver age size of the units is 23 square miles. The average number of teaching positions to a unit is 7. There is one school-board member to every two teachers. In several of the States the school-board members outnumber the teachers. The average number of units per county is 42. Of the 127,000 administrative units about 6,000 are town or township, 109,000 common-school districts, 7,000 independent and city, 2,500 union or consolidated, 1,300 separate high school, 845 county for both elementary and high school, and 160 county high .school districts. The total number of school districts or administrative units (county, city, town or township, common school, etc.) is shown for each State in T able 1. This information was furnished the United States Office of Education by the State departments of public instruction. In some cases t he number of school-board members was reported as the approximate number. The average area of the combined units is also included, but in several instances the number of square miles as given is only approximate since there is an overlapping of districts in some of the States, as in California and Illinois where high-school districts are superimposed upon common-school districts. In such instances the average number of square miles per administrative unit would be a little greater than that indicated in the table. Upon the whole, however, the average size of the administrative unit is small, especially in the States having the common-school district system. The States are grouped according to the most numerous type of administrative unit in each, as district, town or township, and county unit Statec;. It may be noted that of the 127,244 school districts or administra tive units in the United States, 119,355 are found in the 26 States classed as "district" unit States; that the average size of the units is 18 square miles in the district unit States, 28 square miles in the town or township unit States, and 377 square miles in the county unit States. The average size of the units ranges from 5 square miles in Dlinois and New York to 2,055 square miles in Utah. In the district unit States the average number of teaching positions to a unit is 5; in the town or township unit States, 27; and in the county unit States, 93. The comparatively large number of district units brings the average for the country down to 7 teaching positions per unit. If cities were not included, the average number of such positions per unit would be reduced to about 3 or 4, and in the district unit States the average would be reduced to between 1 and 2. The average number of teaching positions per unit including cities r anges from 2 in several of the district unit States to 352 in Maryland, a county unit State. SCHOOL ADMI N ISTRATIVE UNITS 3
The average number of school-board members per State is 760 in the county unit States, 2,810 in town or township States, P..nd 15,094 in district unit States. In Maryland, with 24 administrative units, there are only 101 school-board members. In Illinois, with 12,070 administrative units of all types, there are 38,635 school-board members. In 9 of the district unit States there are more than 20,000 school-board members each. In Arkansas, Idaho, Kansas, Michigan, Minnesota, Mississippi, Missouri, 11ontana, Nebraska, Nevada, Oregon, South Dakota, and Wisconsin the school-board members outnumber the tenrhers. The ratio of the number of school-board members to the number of teaching positions in the district unit States is 1 to 1.3; in town or township unit States, 1 to 6.1; in county unit States, 1 to 17.7; and in the United States as a whole, 1 to 2. The number of children enrolled in the public schools of the country averages 200 for each administrative unit. In the district unit States the average number of pupils enrolled per unit is 1~5; in the town or township unit States, 840; and in the county unit States, 3,338. City units and enrollments are included in the foregoing averages. It is a well-known fact that in the district unit States there are thousands of districts in which there is but one teacher, and that in many of these districts there are fewer than 20 children enrolled in school. For example, in Kansas, according to data in the Twenty seventh Biennial Report of the State Superintendent of Public Instruction of that State, the average enrollment per teacher in 7,106 one-teacher schools is only 16. Most of these schools are in districts employing but one teacher. In Missouri, according to the Eightieth Report of the Public Schools of Missouri, "more than half of the rural districts of the State have fe,\·er than 20 pupils in average daily attendance in all the schools which they provide." In the district unit States the average number of administl'ative units per county is 62, ranging from 17 in Wyoming to 152 in New York. In the town or township unit States, the avernge number of districts per county is 21, ranging from 6 in Vermont to 38 in Pennsyl vania. In the county unit States the average number of units per county is 1.8, ranging from practically 1 in Florida, Louisiana, and Maryland to 3.2 in Kentucky. Just what size dist.rict is best for administrP. tive purpo:>es uo one can say with any degree of exactness, but authorities on school administration are generally agreed that the unit should be larger than the small district found in the district unit States, and even larger than the township in some of the township unit States. For most of the States in which state-wide educa.tional surveys have been made the commissions or survey staffs have recommended the county 4 SCHOOL ADMINISTRATIVE UNITS
unit, but the. survey commissions in several States have recommended what they term the "community unit."
T .\BLE 1.-N1l1nber of school administrative units of all types, school board members, and teaching positions
PAR1' r.- F-T .~ ·n:s 1'HA'I' HAVE TOWN OR TOWNSHIP AD.\1IN ISTRATIVE SYSTEM
N umber Average Average Total Total Average or number number number area ol number ol or State odmlnis- unit in of units school or teaching trative square per board teach i n~ positions units miles county members positions per unit ------1 2 3 4 5 6 7 ------Connecticut. ....•..••..• _-- -- -______.. --- - 161 30 20 I, 168 9,811 61 Indiana .. ____ . .... ___ ._ . . __ ...... _. ___ ---- I, 292 28 14 2, 700 21 .847 17 Maine.---··· ····------·--- 518 58 32 1,600 6,191 12 Massachuset ts ....______••• _••• .••...•• -- 355 23 25 1,600 26,203 H New liampshire. __ --·-----··------244 37 24 834 2,961 12 New Jersey. __·· · ------·· · ------·--- 552 14 26 4, 218 25,404 46 Pennsylvania._ . _._ .... _.•. • ---·--.•••. --- 2, 587 17 38 13,567 57,716 22 Rhode Island ••. --·-·····--·····-···------39 27 8 201 3, 900 27 Vermont...... •...... •.... •..••••.•••• 94 97 6 835 2, 825 30 West \'lrglnla '-·····--···----··········--- 450 53 8 1, 379 15,837 35 'l'otal. ..•. .•..•... . ••...•...... •••. 6, 292 28 21 28,102 172, 695 27
l'.\RT II.- STATE:3 T H .\1' HAVE THE DISTRICT ADMINISTRATI VE SYSTEM •
Arlzoua ...... ···-·· ·--·-----·-·-· --·-··· 500 228 35 1, 485 3, 163 ft Arkansas ...... 3, 193 16 42 19, 159 12,574 4 ~ .------California ...... 3. o89 43 62 11,204 36, 768 10 Colorado ...•. •...... •••...... •. __.•• . 2, (}I! 59 32 6,199 9,744 6 Idaho. __ _...... •. __ ...... I, 418 59 32 4, 560 4, 500 3 Illinois'················· ·······------· 12,070 5 118 38,635 47, 766 4 Iowa '------4, 870 11 49 21. 181 24,585 5 Kansas .... •.....•. ---·--··------. . .•.••••. 8, 747 9 83 26,580 10, 141 2 Michigan •...... 6, 965 8 83 22,500 33, 735 5 M innesota ...... ____ .••.•.... _•• •. ... . 7, 773 10 89 26, 115 22, 169 3
M ississippi.. •... . .• _••. ••.. ______. __ •.. 5, 560 8 67 18, 322 15,138 3 Missouri. . . •...... -----.••.•. •...•••••••. 8, 764 8 77 29,310 24,200 3 Montana...... 2,439 60 43 7,630 6, 033 2 N ehrnska. ___ ..•.. _•• •• _. . __. ___ . __ • _. _. _. 7, 244 II 77 22, 873 14, 727 2 Nevada • . ..••. •..... --...•. •••.. ---·· ·--·· 266 413 15 847 794 3
New York ...... •..•.....•.•.••...... •.. 9,467 5 152 I 15,000 74,961 8 North Dakot a • ...... 2, 228 31 42 6. 992 8, 410 Ohio .• ----···-·······----· · ···-··· · ------2,043 20 23 10,938 41,432 20• Oklahoma ...... 4, 933 14 64 15,017 19,807 4 Oregon •.. .. --.. --. . .. -...... -·. -.•••...•.. 2,234 43 62 6, 678 6, 208 s South Carolina.. •.••••.....••••••.•..•.... I, 792 17 39 5,384 13,398 7 South Dakota ...•...... ·-·------3, 433 22 49 11,021 8, 943 3 Texas ...... 7, 932 33 31 28,414 35,667 4 Washington ....•.• ----...••. __ ••• . .•..... _ I, 792 46 5, 400 11, 140 6 Wisconsin ...... 7,662 "' 107 2-1. ti79 20,239 a W roming . ••...... ••.•...•. . . . •.•...... 400 244 17 I, 330 2. S81 ------Total.. .. ·------·-····---· ··-· 119, 355 18 62 387,453 518, 223 6 .Sl at• svsttm ,------
Delaware ...... ---·········------1 1 15 131 ----·--··- 65 1,420 j 95
1 Magisterial district. t Some ol these States have partinlly developed or optional county unit systems. (Seep. 10.) • 1'ownsblp sy~tcm lor hlgh schools. • Partly township system. • Roughly es ti wat.cd by Office ol Education. • Including Wilmington and 13 special districts. SCHOOL ADMINISTRATIVE UNITS 5
TABLE !.-Number of school administrative units of all types, school board members, and teaching positions-Continued PART III.-STA'l'ES 'rHAT HAVE THE COUNTY ADMINISTRATIVE SYSTEM
Number Average Average Total Total Average or area ol number Inumber number number State adminis- unit in ol units gr ol t obi. tratlve square per sc 00 1 teaching ea~ IDg units miles county board positions POSitions ------1------mem hers per unit 2 3 4 5 6 7 ------1------Alabama ...... •..•...... •.... 112 547 1.6 566 16,567 us Florida ...... 67 818 1.0 201 10,547 157 Georgia ...... 272 215 1.6 1,360 19,071 70 Kentucky...... 384 104 3. 2 2,121 15,323 40 Louisiana ...... 66 688 1.0 600 12,173 184 Maryland...... 24 414 1.0 101 8, 461 353 New Me:dco...... 98 1, 250 3.1 490 3,400 35 North Carolina...... 200 244 2. 0 000 23,375 117 Tennessee...... 194 215 2.0 1,160 17, 695 91 Utah...... 40 2,055 1. 3 205 4, 452 Ill Virginia...... 125 322 I. 2 650 16,477 132 TotaL...... ~ -m--1 -.8- --s;354 ~ ---93 Total United States...... 127,2441 23 42.0 423,974 839,879
In the preceding table the number of administrative units is given by States and the total number for each group arranged according to the prevailing type of unit in each. The following table shows the average number of units, etc., per State according to type. Attention is directed to the fact that city, union, and other types are included in these averages.
T ABLE 2.-Average number of administrative unita, achool board members, and teaching positions per State (classified by prevailing type of unit) --- - Averagt Average Average Average Average number area in number number number Type or unit prevailing oladmln- or school olteacb- or teach- lstrative sauare board In~ post- lng posl- units per ml es per members tions per tlons per State State per State State unit ------1 2 3 4 5 6 ------State (1 State) •...... 15 131 65 1, 420 95 County (11 States) ...... 145 377 760 13,112 93 Town or township (10 States) ...... 629 28 2,810 17,243 27 District (26 States) ...... 4,590 18 15, 094 19,931 5 Average, Including all types lor United States...... 2,651 23 8, 937 17, 4Y7 7
' Delaware, which Includes the city o! Wilmington and 13 special districts. Any one acquainted with the practical phases of school administra tion knows that what may be a workable type of unit in one State would prove a failure in another. Each State should, therefore, study its own problems of school administration to determine whether the unit now in operation is as economical and efficient from every standpoint as would be some other type of unit. Since changes can not well be made in a day, a program covering a period of years should be planned and an objective to be attained within 10 years should be set up and approached gradually. 6 SCHOOL ADMINISTRATIVE UNITS I. THE LOCAL COMMUNITY SCHOOL DISTRICT The pioneer school corporation was an organization of a little community for the purpose of establishing a little school. This small district system originated in the New England States with the estab lishment of the first public schools. It was adopted by practically all States in their days of settlement. In those periods the population was grouped in a comparatively few widely scattered settlements, each of which was distinct from all others and necessarily became a separate school district. The unsettled territory between these original school districts was in most cases eventually included in them or was organized into additional districts. As a result the small district idea became well established and the small local school the traditional educational institution throughout the country for rural communities. As communication and transportation facilities improved, the need for so many small school districts became less and less. Consequently a crusade began in the nineteenth century for the consolidation of small districts into larger ones. As a result of this movement, a number of States have abolished the small school district and now provide that each township (in New England each town) shall con stitute a single school district; some have discontinued the small district system and established county school districts. But the small local school district continues the most numerous type for the country as a whole despite the consolidation movement and the fact that iso lated communities are now the exception rather than the rule. Statu tory provision for its establishment is found in about one-half of the States, and it exists by the thousand in some of these. Of the 127,000 administrative units of all types in the United States, about 11 9,000 are in the States classed as district unit States. Local school districts range in area from a few square miles in densely populated farming sections and villages to hundreds of square miles in sparsely settled regions; in valuations from $50,000, or less, to more than a million dollars; in school population from five, or fewer, to a large number; and in the number of teachers employed from one to several. The one distinguishing feature is that each district is a community organization and the school or schools maintained by each is a community enterprise. An enlarged district resulting from the consolidation of two or more small ones in most cases, whether for the elementary or the secondary grades, coincides with an enlarged community made possible by improved means of communication. The small-size district in which a village or other dense population center develops remains a single community. However, the district with one or t.wo teachers is by far the most numerous type in many States. SCHOOL ADMINISTRATIVE UNITS 7
There are, of course, many legal limitations imposed upon school districts. However , much authority regarding the establishment and maintenance of schools is vested in the local district. Certain powers granted to the voters or to the board of education in some States are restricted in others, but in general there is considerable uniformity. It has the usual corporate powers of an autonomous organization. Through its lawful agent, the board of education, it can make con tracts, buy and sell property, and sue or be sued. The qualified voters are authorized to elect members of the board of education in all States, and in some States to determine by vote various other matters usually including that of a local school tax levy. II. THE TOWNSHIP SCHOOL DISTRICT The town or township unit is the form of organization in the six New England States, in New Jersey, Pennsylvania, West Virginia, and Indiana. It is o.lso fo und in parts of Iowa, North Dakota, and Michi gan, in each of which legislation permits school patrons to organize township school districts. Indiana, one of the first States to adopt this system, provided in its constitution of 1851 that each organized township shall constitute a school district. At an even earlier date the township was the school district in Pennsylvania for all except city and large village schools. The West Virginia magisterial school district system, similar in cer tain respects to the township system, was adopted with the admission of the State in 1863. By legislative provision the town or township system had gradually supplanted small school districts in the New England States and New Jersey by 1890. Legislation enacted in Michigan in 1891 authorized the voters of any organized township of the Upper Peninsula to organize a school district composed of all the territory of their township; in 1909 the authority was extended to include the entire State. At the present time all rural school districts of the Upper, and several of the Lower Peninsula of M ichigan are of this type. Iowa and North Dakota, like M ichigan, provide for town ship as well as the small local school districts. In 1930 there were in Iowa 1,015 township school districts distributed among all counties of the State as compared to a total of 4,870 school corporations of all kinds in the State. A few States which formerly had the township system of school administration abandoned it for other plans. For example, it was the form of organization in Ohio from 1892 until1914. In the latter year a sernicounty school district system was adopted in Ohio. The unit of administration in the New England States is, with the exception of a few cities, the town, which may include both rural and urban t erritory under one school board and one administrative organi zation. In the States having the township system, cities, many 153834° -33--2 8 SCHOOL ADMINISTRATIVE UNITS incorporated villages, and some consolidated schools are set apart as independent school districts. All other schools in the township are under one system and are administered by a single board of education. Ordinarily the township board of education consists of three or more members each of whom is elected by the voters of the entire town ship. For example, the Micbigan school township is administered by a board of education consisting of five members elected from the township at large for 3~year overlapping terms. The Iowa school township not subdivided has three school directors elected at large for overlapping 3-year terms; a school township composed of subdistricts has a board of directors, one from each subdistrict. The North Dakota common school district which is formed from unorganized school territory consists of not less ·than one congressional township. There are a number of districts of this type in the State at present. The board of education is composed of three or five members, depend ing upon the class of school district. The powers of the school board vary somewhat among the States having the township system. The township boards usually prepare the budget and vote the necessary tax levy for current expenses, whereas in the town system the tax levy is decided by the voters. III. THE COUNTY SCHOOL DISTRICT OR COUNTY UNIT SYSTEM The county is the principal unit for the administration of schools in 11 States, namely, Alabama, Florida, Georgia, Kentucky, Loui siana, Maryland, New Mexico, North Carolina, Tennessee, Utah,2 and Virginia; 2 modified or partially developed county unit systems are found in 5 other States; 5 have optional county 'unit laws for school administration; several have the county as the unit for sec-· ondary education or other specialized functions; 37 have county school supervision, 39 if Utah and Virginia are included; and 33 States levy a county-wide school tax. Obviously the phrase "county unit system" is a relative term. Even among those States which may be said to have fairly well-developed county unit systems, there is a rather wide range in the degree of unity. This is true with respect to the administrative set-up as well as with the details of administration. The school systems developed by the 11 States named are featured by their highly centralized forms of county school administration and their provisions for levying school taxes on a county-wide basis. The management and control of schools, excepting certain ones in most of the 11 States, are to a large extent in the hands of county boards of education. Since the county with the exceptions noted constitutes the school corporation, the schools are supported to a • The district is the unit or administration in Utah and the division in Virginia, but in most cases these units are coterminous with the counties. SCHOOL ADMINISTRATIYE UNI'l'S 9 considerable extent at least, by taxes levied on the entire county. The proceeds of the county school tax are used by the board of edu cation wherever needed by the schools of the county. The following description shows what schools are included in the county school district in these States and certain facts concerning the county school tax: 3 SCHOOLS I NCLUDED IN COUNTY UNIT Alabama.3-All schools except those in cities having a city board of education. The county school tax is levied on all taxable property including that in city school districts. Florida.- All schools in the county. The county school tax is levied on all taxable property in the county. Georgia.3- A11 schools except those in a city having a population greater than 2,000. Cities are not included in the county unit for county school ta},.ring purposes. Kentucky.-All schools in districts having fewer than 100 school children.4 Only property in districts included in the county school district is subject to the county school t ax. Louisiana.- All schools except those in certain municipalities. There are two such municipal school districts at present. The municipalities may be exempted from the parish (county) school tax, provided they rna.ke a sufficient levy. Maryland.-All schools. The city of Baltimore constitutes a separate school district. All taxable property within the respective counties is subject to the county school tax. New Mexico.-All rural schools except independent (a rural school district in which the average daily attendance has exceeded 700 for two consecutive years), union high, and municipal (incorporated cities, towns, and villages) school districts. Such independent school districts are not subject to the county school tax. North Carolina.--All except special charter districts or one coter minous with an incorporated town or city. (Special charter granted by law or by virtue of city charter.) No general property county tax for schools. Tennessee.-All except those in cities and incorporated towns operating systems of public schools under provisions of their respective charters. . Utah.-All schools within the first-class district which is in most cases coterminous with the county_ The five city school districts are separate taxing units and not subject to the county school tax. Virginia.- All except school systems in cities having a population of 10,000 or more; those with fewer than 10,000 population at the • There are a few counties in some of the States named to which these provisions do not apply. For example, all the public schools In Mobile and Montgomery Counties, Ala., and those In Richmond County, Ga., are included in these respective county unit systems. • School districts now operating independently in Kentucky may continue independent of the county unit providing they do not have lower than 75 census pupil children. 10 SCHOOL ADMINISTRATIVE Ul\"ITS discretion of the State board of education when they divide the State into school divisions (districts). All property except t.hat in independent city school districts subject to the division (county in practically all cases) tax. There is statutory provision in each of the 11 States mentioned, except Utah, for local school trustees, and in Utah the county board of education has power to appoint all necessary officers. These local trustees are appointed by the county board of education in Alabama, Florida, Louisiana, Maryland, North Carolina, and Vir ginia; in Alabama the appointments are made from nominations by local school patrons. They are elected by the voters in Georgia, Kentucky, New :Niexico, and Tennessee. In most cases the duties of local school trustees in these States relate chiefly to minor affairs performed at the direction of the county officers; in a few instances they nominate teachers and arrange for district tax levies. Part·ially developed county-unit systems.-Five States-Arkansas, Mississippi, Ohio, South Carolina, and T exas-having partially developed county-unit systems for school administration, provide county boards of education with some administrative authority. For example, county boards of education in Arkansas and in Ohio appoint cotmty superintendents and in each of the five States they have considerable power over the establishment and alteration of local district boundary lines. There is provision for a county school fund of considerable importance in each of the five States. Ohio and South Carolina levy county-wide ad valorem school taxes. However, in each of these five States considerable power regarding school administration is in the hands of boards of district trustees or boards of education, and they appear to be the paramount boards in the management and control of the schools. The optional county unit law.- The county unit of school adminis tration may be established by vote of the qualified electors in any county of Oregon and Montana and in certain counties of Minne sota, Nebraska, and Texas. In Minnesota the law applies to any county having fewer than seven organized school districts; in N e braska to any county having fewer than 7,000 inhabitants; and in Texas to any county having 100,000 or more inhabitants. No county in either Nebraska or Texas has adopted the optional county unit law, but special legislation in T exas provides rather complete county-unit systems in a few instances. Montana has one county organized on the county-unit plan and Oregon has three such coun ties. The principal features of the optional county unit laws are similar to those provided in the laws of the 11 States named above having complete county-unit systems. This is shown in Table No.3. Other forms of county organization for school administration.-A number of States not mentioned above have county boards of educa tion for special administrative purposes or with some administrative SCHOOL ADMINISTRATIVE UNITS 11
authority. For example, there is statutory provision fo r county high schools and for county high-school boards for the administra tion of such schools in Arizona, California, Oregon, and a number of other States. The administrative duties of such boards are limited to affairs of secondary education, but the organizations are forms of the county unit. Incidentally it ma.r be said that the county high-school organization is usually limited to sparsely populated counties. A type of county educational unit similar to that of the county high school is found in Michigan and Wisconsin. Each State pro vides for county normal schools supported in part by county-wide tax levies and administered jointly by county boards of supervisors and boards of education. These organizations maintain one year of training for graduates of 4-year high schools as a means of preparing teachers for the county schools. Each unorganized colmty in oouth Dakota constitutes a school dis trict which is attached for school purposes to the county to which it is attached for judicial purposes. There are four such counties in the State. PRI CIPAL LEGAL PROVISIONS FOR COUNTY SCHOOL ADMINISTRATION The following table shows the principnl features for school adminis tration where the county has been made the unit for such adminis tration. As previously stated, the schools in some States, usually excepting city schools, are administered wholly on a county-unit plan, in some partially on a county and partially 0 11 a local district-unit plan, while in other States the county is not used as a school adminis trative unit to any appreciable extent. This table includes essential provisions "for county school administration where such exist whether the provision is for complete or partial county-unit systems for all counties or for only certain ones within a State; consequently the States named in the table include those which provide for the entire administration of schools in some, or in all, counties on a county-unit plan and those States which provide for the administration of only certain activities of the county school system on a county-unit plan. There is one omission to be noted: Any county in Nebraska having fewer than 7,000 inhabitants may vote to organize a county school administrative unit. However, since no county has become or ganized under this law, the provisions are not included in the table. TABLE 3.- Principal features of the legal provisions relating to county boards of edttcation and local school trustees I ~ tv -· County board of education ------1 I State Length Powers and duties concerning Number of of term Method of selec members in tion Salary years Board meetings Employees Schools School districts Local trustees
2 3 4 5 6 7 8 9 10 r:tJ (j ----1- - 1 I I I I I 1- ---- ~ Ala ...... 6 By q uall fled elec $5 per day and 4 regular meet Appoint county Determine educa Locate and establish ApJ>oint, upon 0 tors of county at expenses not to ings required. superintendent tional policies of schools within clis nomination or 0 large. exceed 12 days Others as neces and upon his rec county, on advice tricts and with con school patrons, ~ t"' a year. sary. ommendation of county snperin sent of local trus trustees for each employ princi intendent, and pre tees consolidate dis school. > pals, teachers, scribe rules and tricts. tl and all others regulations for con ~ necessary. duct, management, and supervision of .....z ___ , __ __ _do ______schools. r:tJ Ark . . ... 6 3 l. . ...clo ______l------Appoint county Direct the super Form school dis Appoint school di superi ntendent vision of the public tricts and change rectors of a newly and his necessary schools or the the boundaries formed district. ~ office assil'tants. county. thereof with the :j consent of a major Ity or district elec < tors, or upon appli l.".! cation or school di rectors, with their q consent. z Fla...... 2 I Byvotersoloohool Varies with pop Regular meet Employ teachers Perform all acts rea Locate and establish Appoint a super board district. In ulation of ings required. for every school. sonable and neces schools wher e visor lor each ~ counties having county. sary for the estab needed, but not school on recom population be llsbment or schools nearer than 3 miles mendation of pa tween 6,300 and and the promotion from each other ex trons. 7,000 candidates or the educational cept lor special rea arn elected at interests of the son. large. county. Ky .•.. .. 5 4 I Each of the 5 $5 per diem and 1 regular meet Appoint county Determine, w i t h Change boundaries Appoint when va members is expenses not to ing yea r! y. superintendeD t county superi n ot school subjJs. cancies occur. elected by voters exceed $75 a Special meet and, upon his tendent, educa trlcts or the county in his respective year. ings as neces nomination, all tional pollcies or school system, es district. sary. principals, teach the county and tablish new sub ers, and other prescribe ruJes and districts or unite employees. regulations lor the subdist ricts or schools, and exer parts thereof. No cise, through its suhj lstrict to be executive otricer, maintained with the county super !ewer than 2.> chil· intendent and his dren of school age. professional assist When the question ants, control and of a local school supervision over tax is invol'"ed, the the schools of the proposition to es county. tablish subdi•trict shall be submitted to voters. Ga __ __ _ By grand jury ..... l $2 a day when Hold regular ses Employ teachers Establish, control, Separate any school Supervise election actu ally em sions once a on advice o f a n d manage district, c ons o Ii and pass on quali ployed. month. county superin schools and provide date two or more fication or each r:fl tendent. the necessary districts or parts of member. () school buildings districts and pro ~ and equipment in vide transportation 0 county school dis when deemed nec 0 trict. essary for good of t:"' schools. La ___ _ Not to exceed 6 I By quali fied vot $5 per diem and Meet regularly 4 Elect parish super See that provisions Determine the num > 15. Depends ers of each police 5 cents a mile times a year; intendent, and of State school laws ber of schools to be ~~?o~f P~rrte~~:~ ti upon number jury ward. for traveling to special meet upon nomination and regulations of tor each school s:: of police jury meetings. ings as neces of parish super State board of edu- ~Fo~n~~dt~~a~1i~ and p r escribe wards. sary. intendent, em such as are deemed their duties...... ~ ploy teachers and ~Vgn ~~r!'K;ii~~ necessary; also pro r:fl other employees with and assist par vide transportation as needed; pro ish superintendent fo r pupils living vided, that teach In promoting suc more tban 2 miles ~ ers may be em ce."~S or schools. !rom school. ployed by major :j ity vote or parish -< board w ithout · t;oj endorsement of the superintend- c: ent. z Md ___ __ 6 in each of 7 6 I Appointed by go,-- $100 annually for Annual meeting Employ county Determine with and Divide the county Appoint district counties; 5 in 1; ern or. traveling and requir e d. superintendent, onadviceofcounty into appropriate board of school ~ and 3 in each of other expenses 0 thers as neces· and upon his rec superintendent the school districts. trustees. others. incident to at sary. ommendation, educational policies tending meet principals and of the county. ings. teachers. Minn.•.. By electors; one $6 per diem not One regular Elect county su- Do whatever busi-~ F urnish school fa- from each county $108 meetin month-Iperintendent ness Is necessary cilities to every to exceed commissioner's annually. ly. ~pecial teachers, and for the good of the child of school age district. meetings as other employees. schools in the county dis- necessary. trlct. 'In most instances county school districts, concerning which the provisions named in this table apply, do not include all school systems within the respective counties. t Optional law. Any county having less than 7 organized school districts may consolidate such districts in one county district...... C>-:1 TABLE 3.-Principalfeatures of the legal provisions relating to county boards of education and local school trustees-Continued I-' ~
County board of education
State Length Powers and duties concerning Number of of term 1 Method of selec- members in tion Salary years Board meetings Employees Schools School districts Local tn1 ~ 1 c~s - -1 I I 1- I I I I 1---- 1 2 3 4 5 6 7 8 !I 10 {/l (') - - - •-----•---1 I I I - 1 I ·1 --- :J: Miss. .... l 5 and county 5 By t.rustees of the $S per day not On e a nnual 1-- C' reate, alter, or I 0 superintend public schools to exceed 10 meeting re abolish school dis- 0 ent. other than trus days a year. quired. Others trict, with the con- t" tees of separate as needed, but sent of the electors; school districts. members not appoint 2 or the 6 ;.. allowed per trustees for same; ~ diem tor more and fu: time for iS: than 10 meet opening of schools. ings. z :Mont. • .. 1 7 ...... By voters of I $75 per year, 2 annual meet Authorized to cs· May close any sub- county. and necessary ings required. tablish salary district school with traveling ex schedales and de fewer than 5 pu· penses for at termine transpor pils, and create in· ~ tation allowances. dependent districts tending not H~ more than 4 when petitioned. < special meet- t-j ings a year. 1\. Mo<. I 5. one of whom ~ I 4 appointed b)' $2.50 per day tor 4 regular meet F.mploy teachers Supervise and con Consolidate school q i~ c oun t y d istn ct judge. actual service ings required. and all others trol all ~chool~. districts and cbn••gc • n perintend · not to exceed 0 thers as nec necessary for the oxcept independent boundary li ne' Y. cnt. $100 per year essary. schools or the nod union high when petitioned oy plus traveling county district. schools, and the qualiJled electors. ~ expenses. May delegate sites, buildings, this duty to equipment. and county S UlJ~rin· funds t hereof. tendent. N . C..: • .. i N UwLcr ~~~~..! • ( (> t .\ppoho!t:<1 by l
~ C)l T ABLE 3.-Principalfeatures of the legal provisions relating to county boards of education and local school trustees-Continued 1- 0) County board of education
I I --- State ' Length Powers and duties concerning Numherof of term Method of selec· members in t!on Salary years IBoa rd meetings Employees Schools School districts I .ocal trustees --- --· 1 2 3 ,, 4 II 6 7 8 9 10 []l 0 r cnn .•.. 7 ...... •. .... 7 By the county Fixed by county 4 meetings a Employ princi· Establish, mana~e. Locate schools and Authorized to ap· :I: court. court, but not year required. pals, teachers, and control ali consolidate two or point committees 0 to exceed $4 per and other em· county, public more when deemed 0 day. ployees. schools. necessary. t" r ex.• .•.. 7 ...... 4 Elected by people. $5 per diem, not 4 regular meet· Appoint county Determln~ with the With advice oflocal One from each to exceed 20 ings requlred : superintendent advice o county trustees consolidate > commissioner's days a year. others as neoos· and upon his s u per intendent, schools and trans· t:l' precinct and 3 sary. recommendation the educational port pupils. :s: from county at ali p r incipals, policy or the coun· large. teachers, and ty. Prescribe rule.• :z clerical assist- for the conduct and ants. management of t he schools of the coun· ty, Including all ~> cities and towns. 1-3 Utah • •.. 5 ..•••• •• . .••••.. 5 Elected by voters Expenses not to Regular meet- Elect a superin· Make and enforce l-ocate, establish, of school board exceed $100, ings required. tendentofschools all needful rules and maintain < district. and salary not and all others and regulations for schools of all grades t=:l to exceed $300 necessary for the the control and from kindergarten per year. schools. management of the through secondary. 0 schools of tho dis- z..... trict. o-) Va.'·---- One mem b c r 41Appointed by $5 per diem for Meet as neces- Employ county Explain and enforce Provide lor the con· Authorized to ap· Ul from each mag· school trustee attending not sary. superintendent, school laws and solidation of schools point local school istcrial district. electoral board of more than 20 and, upon his make local regula· and the transporta· committee of no l 3 members. meetings an- nomination, all tions for the con· tion of pupils when- more than 3 wcm- nually. teacher s and duct of the schools. ever such procedure bnrs lor C!lCb other employees. will contribute to schoolhouse. the efficiency of t!Je school system. I . ------~ 'Optional law. Applicable to any county having 100,000 or more population. • There are 40 school districts In Utah. Of these, 5 are cit y school districts and 35 are designated county school districts. However, 1 county is divided into 3 school diStricts aud (not inclndlng any city school diStrict) are divided into 2 school districts each. ' The school administrative unit In Virginia is designated a division. In praclically all cases, excepting oertaiu cit y school districts, the boundaries of the count.)" are coterminou:: with tboso of the district. · TABLE 3.- Principal features of tM legal pr0!1isions relating to county boards of education and local school trustees 1-Conti nued
County board of education J Local school trustees
Powers and duties concerning Powers and dutie.<
State Number Meth~ of selec- . tlon Prov1de Cure for and I ---- Course or study School budget Employ teach- Nominate school control school Perform other duties ers teachers buildings buildings U1 0 11 12 13 14 15 16 17 18 19 ~ 0 0 Ala •..... Prescribe course of Adopt annual bndget 3 . ....•.•.... By county board No• .••..••••.. No (may within No (cares for Yes; under Visit school once a t"' study on recommen- on and with advice or of education on 10 days of noti- s c h o o I direction of month and report to dation or county su- county superintend- nomination of flcatlon, refuse buildings). c o u n t y county superlntend- > perintendent. ent. school patrons. to accept teach- board. ent on progress and t=' ers assigned by needs or school. IS: county super- intendent). z Ark . ... ------6______By qualified Yes______------Yes . .. ------Yes ______General control of ..... electors. schools. U1 F la•• ...• Prescribe, lnconsulta- Prepare budget with I or 3______Appointed by No• . ------Yes ______OptionaL .. y...., ______Prepare itemized estl- tion with prominent estimate of tax rate county board mate or necessary teachers, course of (between 3 and 10 of education. money. Approve all 8~ study. mills) required on bills lor payment...... taxable property of <: the county, to pro- 1.".1 duce necessary funds. Ky. _____ Enforce use of course Prepare annual school L .. _ ------By qualified No•. ------Yes ______------Yes ______Visi t sc h ool each cj of study prescribed, budget and itemized voters. month. Assist in en- z and of textbooks statement of funds forcing attendance...... adopted by State necessary to be pro- Take school census. textbook commission. vided by county to Sign teachers' reports. ~ supplemen t l ocal funds. Ga ....•• _..._dopt textbooks for a Prepare and file with 3 ______Ryvotersofdis- No______Yes ..•••..•.••.. Yes .....•• .. Yes ______Levy a local tax or period or five years. State superintendent trict. from 1 to s mills for an annual itemized I current expenses. budJ!et of estimated rece1pts and expend- Itures for next school year. • In most instances county school districts, concerning wbic)l the provisions named In tbls table apply, do not Include all school systems witbin the respective counties...... 'l TABLE 3.-Principalfeatures of the legal provisions relating w oounJ.y boards of education and local school trustees--Continued ...... 00
County board of education J,oeal school trustees I 1----..,.-, ---· Powers and duties concerning Powers and dutie'
State Number Method of selec-1 p:~;~e Care lor and I . Course or study School budget tion Employ teath· Nominate school control school Perform olher dutle.< ers teachers buildings buildings !------O'l C':l 1 11 I 12 __, 1::1 I 14 i 15 I J G - 17 18 I 19 :Il 0 - -1 I 1------1 I I I I 1------0 La ...... EnJorce nso of course ----1 By parish school I N'o ...... , No ...... ,l'\o...... , Ko ...... , Perform such duties as t"' of study prescribed ~~~~u~ ~~:~e ~~ i. - board. the parish board may and textbook adopted school board during delegate to them. > by State board of year and a budget ol 0 education. ex penditnres not to s= exceed budget or revenues. z..... Md ..... -l Adopt and purchase Prepare school budg- , .• By eonnt y No______l No...... l No...... l Yes ...... Visit school a.nd advise O'l textbooks and sup et on a.nd with ad board of edu county superintend plies on recommen vice of county super· cation. ent and may reques ~ dation of county su lntendent. removal of teachers or > perintendent. teacher. ~ Minn. •.. 1 ...... P~epr;: at'ii'!~cg~glt !------·------1---- ! Publish school re ~ port annually. q Miss ..... -----1---- .. ----1 BY voters of dis Yes . . ______, __ : Yes ...... ! Ye,;, ______/ Yes ...... Promote educational trir.t. Interests by visiting z schools, attending .... meetings, and accu rate accounting. ~ Mont. • .. Examine budgets cer 3 . ... ------. . l. ... do. _...... ! Yes.. ______/. ______/ Yes. ______.. I Yes ...... Oenerel control and ···-·· tified by subdistrict management of trustees, then pre· schools of their sub pare and certify t.o district ln cooperation proper county oft1- with county superiu cers a detailed budg tendent. et for the county school district suffi cient for mainte nance, supervisory, and building pur poses. N. MeLI Enforce use ol State 1 Rec:inlre budget from 13------j By voters ...... , No.------·1 Yes ••••••••••••. , No.•••.•... . , Yes •------j Prepare budget; en- ootllll8 or study. eaCh local district courage attendance. board and submit an estimate or the nee& or the schools to the school budget com- missioners. N.C• ..J Adopt high-school text.. I Prepare annual budg- 3to5.....•. .1 By county Yes, subject No•••..•••.• •.• _! No•. .•..... _! No .•.•....•. l Sign pay warrants; books. et for the schools board or educa to approval supervise school trans and report same to tion. or county portation routes. the voters and to the supertend State. ent. Ohio. • •. Publish with nd vi co Certify stetement con-15------1 By voters or Yes •..••••.••• No. •••••••••.... l Yes ... . . •.. .l Yes ...... Centralize schools; or county superin cernlng expense of district. adopt textbooks; tendent, a minimum board Including pro- adopt curricula, sub (/l course or study as rated amounts of ject to approval of 0 guide to local boards same Cor school dis- State director or edu JJ: or education. trict. Distribute cation; provide trans 0 proceeds or 2.65 mills portation; prepars 0 county school tax. budgets. t" Oreg.•. ... l------·········------1 ~~We':fe ~~':/ E~~~l~~d by I No••••• •••••• .l Yes..•••• •.••• . .l No.• •••••.. J No..•• ••••.• Administer affairs of 1g; 13------1 local school under > approval or electors general direction or 1:::1 and levy tax on all county board or edu .....~ real estate and per cation. sonal property in .....z county school district (/l sufficient Cor t.he 1-3 needs or the adopted program. ~ 8. C .•••• l Enforce the teaching Make annual levy 3 ..•••••••••. 1 A~~~~~t etoa~ IYes .•• •••••••. , No• ••.••.•••••.. , Yes •.. ------~ Yes ..•••••••l I=to r~~~ s~~: 1-3..... or subjects prescribed (fixed In Jaw) or 3 ~ by Jaw in coopers- mills on the dollar on or education. pils; and general con t;:j tion with local property in the trol or school property. trustees. county school system. 0 Visit and Inspect z ~n~~ =l·:.;:~~~'f}~~i{ ·:.;:¥~~*Jf/::~~f ·3:::::::::::: -~~i~f.Opi&<>i - ·Nc.:::::::::::: ·Nc.:::::::::::::: -No:::::::::.,rNa:::::::::: schools; reoom mend needs to county board ~ of education; talco board, and submit school census; take such budget to coun charge or minor !'& ty court. pairs. ' Optional law. Any county having less than 7 organized school districts may consolidate such districts In one county district. 1 Optional law. Applicable to any county when accepted by vote of people. • Applias to 4 unorganized counties which ace attached for school purposes to the counties to which they ace attecbed Cor judicial and Stete purposes.
co~ TABL E 3.-Principal features of the legal provisions relating to county boards of education and local school trustees-Continued ~ 0
County board or education Local school trustees Powers and duties concerning I Powers and duties State Number Method or selec- I I tlon Employ teach· I Provide Care tor and Course or study School budget Nominate school control school Per!orm other duties I ers teachers buildings buildings r/l - ("} lt 12 13 14 15 16 17 18 19 II: 0 - -- 0 Tex. • ••.. Prescribe COUrl'C or Pu blisb annually in 3 ••••• • •••• •• By thepeopleo! No (may vote . No .•••••••••••. • No. ••••••••. Yes •••••••.. Visit their schools at t"' study, grade and October a detailed re- localfty. I to accept ! least once each month s tandardize a ll port or affairs of teacher as- and consult with > schools on written schools, including fi. signed t o teachers and princi· I::) recommendation of nanclal statement, their school). pals as to the general s:: county superintend- with needs lor tuture weltare o! the school. ent. improvement. 1 z Utab• ... Use course of study Prepare an annual ------U1 and textbooks adopt- statement and esti· ------·------ed by State board or mnte or the amount education. necessary for the schools and certity s am e to offi cer• ~ charged with a.o;sess. < ment and collection or t'J tBies. I Va.' ... •• Advise division soper· Not more Employed by No .•. •••. •••.• No. . . •. •.•. •. . .. No.• •••••••. , No .•••••.. .. Cooter with county 0 ------intendent with re· than 3 tor county board board in regard to the z gard to annual ~ep- each school- or education. welfare or school aration or an est ate house. bolldings and schools. ~ or the amount or money needed for pu blfc schools.
• Optional Jaw. Applicable to any county having 100,000 or more p opulation. • There are 40 school districts in Utah. Of these, 6 are city school districts and 36 are designated county school districts. However, 1 county is divided into 3 school districts and (not including any city school district) are divided mto 2 school districts each. r The school administrative unit in Virginia is designated a division. In practically all cases, excepting certain city school districts, the boundaries or the county are coterminous 1t'1th those or the district. SCHOOL ADMINISTRATIVE UNITS 21 OCYUnty school ta:res.-The following tabulation shows that in 33 States the county is the unit for raising part or all school revenue not derived from State sources. The principal features in the laws for county-wide general property taxes for elementary schools are given in the first paragraph under each State and for secondary schools in the second paragraph. Provision for a county poll tax for schools is indicated in the final paragraph. In Maryland the county is the smallest unit for school taxing purposes. There are 40 school districts in Utah, each of which is a school taxing unit. Five of these are city school districts. In addition to the city school districts, each of 24 counties comprises a school t a;o,:ing unit, each of 4 counties is divided into 2 such units, and 1 county is divided into 3 school district taxing units. Excepting for county high schools, every other State named in the table has provision in some or all counties for local school taxing districts smaller than the county for raising part of the revenue for public schools. In two States, Louisiana and Virginia/ localities smaller than the county may raise school revenue for capital outlay only. Provision for county-wide general property taxes for capital outlay for elementary schools is not common. In most cases the local school district itself is taxed for the payment of school bonded indebtedness. Wherever provision for county-wide taxes for capital outlay occurs in the State law it is mentioned under that State in the following paragraphs. County high-school districts, where such organizations exist, are ordinarily units for taxation, including taxation for capital outlay. No attempt has been made here to give a complete description of the taxing provision for capital outlay in county high-school districts.
STATUTORY PROVISIONS FOR COUNTY SCHOOL TAXES Alabama: Two different levies-one of 1 mill and the other of 3 mills on all taxable property of the county. All counties levy a 3-mill tax and all but 11 the 1-mill tax. H owever, in 1 city in each of 2 counties levying the 1-mill tax this levy is not made because specifically prohibited by the constitution. Poll tax for schools. Arizona: Sufficient levy to raise not less t han $45 nor more than $80 per pupil • based on highest six months of attendance in 3-teacher and larger schools and $1,500 per teacher in 1 and 2 teacher schools, less the school funds received from State sources and such county funds as poll tax which go to the county school fund. Levy for county high schools where such schools exist. California: Levy for elementary schools sufficient to produce at least $30 per unit of average daily attendance (based on preceding year's record) plus certain estimates for such items of expense as, the education of children
• The boundaries except for city school districts are coterminous with those of the school district in mos~ cases. • Applies to elementary and secondary schools. 22 SCHOOL ADMINISTRATIVE UNITS
unable to attend ordinary public schools, the holding of teachers' a nd trustees' institutes, approved transportation, supervision of attendance, and library facilities. High-school tax based on $60 per pupil plus estimates for expenses simi lar to those named in the preceding paragraph and allowances for newly organized districts. Colorado: Sufficient levy on taxable property of county, not to exceed 5 mills on the dollar, to yield a sum of money equal to $75 per month for each teacher to be employed during the ensuing year. I n any county having a county high school there shall be levied annually a tax not to exceed 4 mills on the dollar of assessed Yaluation of such county or union high-school district, provided, that an additional levy not to exceed 2 mills may be voted at an election called for the purpose. Florida: A tax of not less than 3 nor more than 10 mills on t he dollar on the tax able property in the county. In addition the State levies a )-mill tax in all counties and retums proceeds of same to the respective counties. Poll t ax for schools. Georgia: Each county shall levy not less than 1 nor more than 5 mills on the taxable property within the county exclusive of independent districts. Poll tax for schools. I daho: Sufficient levy on all t axable property of the county to produce $15 per census child. Illinois: Any county in which a county normal school for the purpose of fitting teachers for the common schools has been established shall he authorized to levy taxes for said school. None levied at present. I owa: A tax of not less than 1 nor more t han 3 mills on the dollar on the assessed value of the taxable property. Necessary property tax levy for building purposes and annual improvement, teachers' wages, and contingent expenses for county high schools where such have been established by vote of the people. None levied at present. Kansas: A sufficient levy to produce the county's share of aiel to school districts maintaining an ungraded school, unable to support an 8-month school on a 10-mill tax. Inoperative through lack of appropriation. A levy (in certain counties) on all property, not included in any high school district, sufficient to produce $4 per pupil not residing in a high-school district but eligible to attend a high school; a levy (in certain other counties) not to exceed 4.5 mills on the property within the county to support accredited high schools entitled to receive county aid. Kentucky: A school tax sufficient to satisfy approved budget, but not less t han 2.5 mills nor more than 7.5 mills on the dollar of the assessed valuation of all taxable properly in the county exclusive of that located in school districts separate from the county school system. May levy a 4-mill tax on the assessable valuation of the stock of banks located in the district. Poll tax for schools. Louisiana: Constitutional required tax of 3 mills, or less if sufficient, on th~ assessed valuation of all property in each parish for schools. (Certain municipalities are exempt provided they levy a school tax of the same ra te and accept parish children at a cost not to exceed the parish school cost average.) Additional taxes sufficient to provide a sinking fund for the redemption of and annual interest payments on bonded indebtedness of parish school districts shall be levied. State poll-tax levy is applied to parish (county) school funds in counties where collected. SCHOOL ADMINISTRATIVE UNITS 23
i-.Jaryland: County school tax of not less than 3.4 mills on the dollar of all taxable property; in order to share in State equalization fund not less than 6. 7 mills, exclusive of amount leviea for debt service and capital outlay. Michigan: County board of supervisors may appropriate county funds or levy a tax for the support of county agricultural schools and shall appropriate funds for the support of county normal training schools where either of these institutions have been established in the respective counties, 1\llinnesota: One mill on the dollar is levied on the taxable property in each dis trict. Such tax is known as a county school tax. In certain counties a 10-mill county school tax is levied on all taxable property of the county; One county, St. Louis, has an additional county tax of eight-tenths of a. mill. Mississippi: County school tax may be levied on property outside independent school districts by board of supervisors. Qualified electors of county may petition for a specified levy. Poll tax not to exceed $1 may be levied. Counties may levy not to exceed 3 mills on the dollar for high schools (agricultural). Poll tax for schools, and a State tax on each dog is levied for schools in counties where levied. Montana: Levy of not less than 6 nor more than 8 mills on taxable property of county for the support of common schools. In county unit districts, levy sufficient to meet legal budget requirements on property included in the county school district. Levy for county and district high schools not to exceed 7 mills, except where necessary a higher rate may be levied sufficient to yield $125 for resident pupils of the county who attended high school at least 20 days during the preceding year. Nebraska: Levy not to exceed 3 mills for county high schools exclusive of that for redemption of bonded indebtedness on the dollar of the actual valuation of the taxable property in the county. Nevada: Sufficient to produce $625 per apportionment teacher and not less than $2 per pupil in average daily attendance. Sufficient levy to yield amount estimated by county board for the needs of the county high school where such has been established. New Mexico: School tax levy not to exceed 18 mills on the dollar on all taxable property of the county. In addition there is a one-half mill levy on the tax able property in the county to go to the State. For extraordinary causes an additional county-wide tax of 5 mills may be levied for capital outlay. North Carolina: Maintenance of the school plant, and fixed charges are paid for by county funds derived from fines, forfeitures, penalties, dog taxes, and all sources except State funds, contributions and ad valorem taxes. The State supports a 6-month term in all schools and provides a million and a half dollar equalizing fund for an additional 2-month school term. North Dakota: School tax levy of one-half mill on the dollar of taxable property. In addition voters may levy 1 mill for rural, graded, and consolidated schools. Poll tax for schools. Ohio: A tax of 2.65 mills on the dollar of assessed valuation is required to be levied in each county for school purposes. Oklahoma: Sufficient levy fo.r maintaining separate schools for minority racial groups, but not to exceed 8 mills for general county purposes and an addi tional 2 mills for school purposes. Such part of the latter tax proceeds not needed for separate schools may be used for aid to common schools and (not to exceed the proceeds of 1 mill) for the support of a county high school. 24 SCHOOL ADMINISTRATIVE UNITS
Oregon: Tax suffi cient to produce at least $10 per capita or the amount levied in the county in 1919, for each child of the county between the ages of 4 and 20 years. County courts are also required to levy a tax for school libra ry purposes annually, amounting to not less than 10 cents per child of ages 4 to 20 years.7 In addition there is a required so-called State 2-mill tax levied, collected, and retained in the county annually for elementary school purposes. Necessary property tax levy for building and maintenance purposes for one or more county high schools in counties which have voted for the establishment of such schools. South Carolina: Constitutional required 3-mill tax upon all the taxable property in county and an additional statutory 4-mill tax on the same basis. South Dakota: Each unorganized county in South Dakota constitutes a school district. The school board of any such county is authorized to levy upon all taxable property of the county district a school tax not to exceed 15 mills on the assessed valuation. In any county having a county high school there shall be levied a tax for high-school purposes on all taxable property, outside of independent high school districts, of not less t han one-half mill nor more than 3 mills on the dollar. County poll tax of $1 on each elector for school purposes may be levied. Tennusee: Such taxes for county elementary and county high schools as may be necessary to meet the budgets submitted by the county board of education and adopted by the quarterly county court. Additional property tax suffi cient to pay interest on and create a sinking fund for redemption of county school bonds. Utah: Annual levy on property of each county school district suffi cient to produce revenue for the schools as estimated in budget prepared by the county board of education. Maximum levies are limited by taxable wealth in the county per school census child. The maximum varies from 7 to 12 mills on the dollar with an additional 2-milllevy permitted when properly authorized. Additional property tax sufficient to pay interest on and create a sinking fund for redemption of county school bonds. Virginia: Annual levy sufficient t o produce amount of money necessary for the operation of the schools or in lieu thereof a n appropriation may be made from the general fund of the county. Levy to be not less than 5 nor more than 10 mills on the dollar.• County supervisors levy tax on locality to pay school bonded indebtedness. Washington: Sufficient levy on t axable property of county to produce $10 per child of school age, but not to exceed 5 mills on the dollar of assessed valuation. A law operative late in 1933 may reduce this maximum. Wisconsin: Sufficient tax to raise at least $250 for each elementary teacher employed in the county. County high-school districts where such have been established are author ized to vote a tax to purchase a site for the high school, to build a school house, and to provide for the maintenance of the high school. County fiscal officers are authorized to appropriate money from county funds for county normal training and agricultural schools. W yoming: A levy on all taxable property within the county sufficient to raise $300 per teacher and for pupil transportation vehicle dri\·ers, but not to exceed 3 mills on the dollar.
I Oregon counties operating under the county unit law levy a school tax on all property In the county school district. • Certain lll.cepttons to maximum levy. SCHOOL ADMINISTRATIVE UNITS 25 SUMMARY The administration of schools is generally delegated to local units of various sizes by the several State governments. Delaware is chiefly a State administrative unit. Large cities in most States con stitute independent school corporations. Omitting such cities, 11 States have the county as the paramount unit for school administra tion, 10 have the town, township, or magisterial unit, 26 have local school districts as the paramount unit for school administration. There are other types differing from any of these in some respects, as for example, county districts for secondary school purposes. In all there are apprmdmately 127,000 school administrative units in the United States. Of the 26 States having the district system 5 have some features of the county school unit fairly well developed and 5, including 1 of those having some county unit features, permit counties to organize on the county-unit plan. A board of trustees or board of education is appointed or elected in each of these dift~e rent types of school districts to carry into effect the laws of the State and the wishes of the school patrons. These school officers vary in number per district from 1 to 9, or more in a few cases, totaling about 429,000 in the 48 States; their power in school matters varies from merely executing t-he will of the voters in certain matters to practically complete control of all school affairs. In the 11 county unit States educational affairs are administered by county boards of education. In 7 of these the county board of education, in addition to other school duties, employs the county super intendent; in 10 of them this board employs the teachers and other necessary employees. The county is a unit for school taxing purposes in 33 States. In all of these the general property tax is used, and in 8 a poll tax is levied for schools. The tax varies from a small portion to more than 50 per cent of the revenue required to maintain schools. 0
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Photomount Pamphlet Binder Gaylord Bros. Inc. Makers Syracuse, N. Y. m. JAN 21 , uoa ..