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STATE SHOULD PAY 'MORE, HOLWES SAYS (Continued from First Page) *On the other hand, Dr, Charles W. Ellot, president emeritus of } m‘- maintains that ‘there is no doubt that schools will cost much more money in bulldings, grounds, salaries and equipment than the American communities have been accustomed to apend, Therefore appropriations of public Money and private gifts for endowments must both be increased,’ And at the same time, Dr. John Dew- ey, than whom there is no abler au- thority in this cowntry, says, ‘we are not spending enough on education, but we are not always getting the worth of our money, It is a prob- lom of spending our money wisely and efficiently, not of spending less money.' “Here are three widely differing " opinions, each pointing in a different direction, and the result of these dif- ferences at the present time is a con- fusion of educational thought and a serious unsettiement of schools and #chool work. The Carnegie report has supplied fresh ammunition for the re- actionary interests for a more vigor- ous campaign of destructive criticism of the schools, while the friends of the schools have rallled to their sup- port with increased confidence in the cause which they represent and the assertion that a nation which can af- ford to spend $75,000,000 a year for cosmetics and $50,000,000 a year for chewing gum can well afford to spend all that is necessary to properly train * and educate the children who are the greatest asset of the nation. Our Problem of School Finance. “When we come to consider our , own local problems we need to re- - member that this same problem {s ve- ing discussed in practically every community the country over and that it is just as troublesome elsewhere and just as far from a satisfactory solu- tion as it is in New Britain. School costs have risen everywhere and the same causes for this rise have been operative everywhere., A comparison of the cost for school malntenance per pupil in average attendance in a { group of cities is here shown, for the school year 1921-1922. These figures do nét include payments for interest, principal or sinking funds for school buildings, since it is not customary to jnclude the above items in figuring the cost per pupil and’ are not in the schoo! budgets but in the budgets of other city departments. 1913-"14 1921-'22 P.C. Increase L6242 11324 1186 49,69 Springfleld, Mass, Phtyok 110.59 122 4217 Holyoke, Mass . Mortden, Conn. - Middletown, Con New Haven, Bridgeport, New Britain ... “The current cxpcnuos for education for the entire country increased from $290,500,000 in 1910 to $970,930,000 in 1920 and are still going up accord- ing to the recent report of the educa- tional finance inquiry. “These figures need ino comment or explanation, they prove the statement that school costs have increased ev- erywhere. “What are the chief causes for this great increase in school costs? They are these: “1. The demand for and the effort to provide better educational service in the schools. ““2, The reduced purchasing power of the dollar. “8. Increased salaries of teachers. “Over the first of these causes the educational authorities, i. e, school boards, have had only a partial and limited control. Over the second of them, the lowered purchasing power of the dollar, they have had no con- trol whatever. The third is the only one of these causes over which the school authorities could have exercis- ed a greater degree of economy and control. “Considering the first of these causes, the demand for and the effort to provide better educational service, M The Unusual in Banking— Of course it's unusual and some folks wonder why the Company with its millions in re- sources, cares about doing a business in Industrial Loans that average §200 and $300. “BIG” men understand how import- 1 ant small loans are to people of good character. ASK THE FELLOW WHOSE BILLS ARE PAID NEW BRITAIN DAILY HERALD, TUESDAY, APRIL 38, 1923, it 1s plainly evident that school au- thorities cannot be held accountable for the greatly increased enrollment in the schools and more particularly In the upper grammar grades and high schools, To meet this increased enroliment, large increases in school costs have been incurred. In New Britain for example, the total number of puplls belonging In grammar and high school grades Increased from 1741 in 1913-1914 to 3311 in 1921. 1922, an increase of more than 81 per, cent. “If we reckon the increased cost which this Increase in numbers alone would cause and base it upon the per capita cost of 1913-14, we can easlly account for an Increase of $61,. 000 In the maintenance of the Gram- mar and High school grades betweon 1913-1914 and 1921-1922, or an {n- crease from $75,767 kn 1013-1914 to $137,138 in 1921-1922, “But a second cause for increased school expenditures has been opera- tive at the same time, i. e., the re- duced purchasing power of the dollar from 100 cents to 62 cents, If we take this into account at the same time, we must look for a further increase. Taking the above amount, $137,138 for grammar amnd high school costs as based upon a 100 cent dollar, and reducing it to the basis of a 62 cent dollar, we secure a total of .$221,190 to expect for grammar and high school costs. “As a matter of fact, however, the Grammar and High schools actually cost $316,169 in 1921-1922, thus leav- ing 894,979 still to be accounted for. Of this, $74,266 may be accounted for in the increases in the salaries of teachers over and above the difference in the purchasing power of the dol- lar, nor is it at all difficult to account for the remalning $20,728 ia addi- tions to and extensions of the work of the High and Grammar schools, such a physical training, prevocation- al shop work, trade tralning, etc. “During the same period of time the total cost for elementary schools increased from $143,062 in 1913-1914 to $389,642 in 1921-1922, During this interval, the total registration is ele- mentary schools increased 21 per cent,- This increase in registration would warrant corresponding increase in expense from $143,052 to $173,092. If we reduce this amount to the basis of a 62 cent dollar we get $279,182. But this still leaves a diference be- tween $279,182 and $380,642 of $110,- 460 to be accounted for. Between 1913-1914 and 1921-1922 the average salary of the elementary school teach- ers increased 111 per cent. The differ- ence between the average salary of 1913-1914 and the average salary of 1921-1922 after deducting the al- lowance for the lower purchasing power of the dollar is still $476 per teacher. It we multiply this by 231, the number of elementary school teachers in 1921-1922 we find that it amounts to a total of $109,950 which accounts for practically all of the above difference of $110,460. “Ts not this, then, a fair conclusion with reference to the whole matter of reducing school expenses? That the only way to bring it about to such a degree aswould materfally reduce the total school budget would be by means of a general and considerable cut in school salaries, so that the average salary would be reduced $300 or $400. An average cut of $400 per teacher would reduce the total school budget by approximately $150,000. **Of course, I do not wish to be un- derstood as recommending any cut in teachers’ salaries. On the contrary, I am of the opinion that such a course would be disastrous to the schools, as well as unjust and unwar- ranted. This is simply a discussion of the facts as they are, and of possible ways and means for effecting any considerable reduction in school ex- penses. I ret fo th th fo co a in th: the co! of de fu alj th Summary of Points “Let us summarize the points made thus far: “1, School costs have increased tre- mendously in the last decade. 2. This increase is general and not peculiar to New Britain only. 3. The chlef causes are: Commercial Trust ASK THE FAMILY WITH ITS TAX RECEIPT ASK YOUR NEIGHBOR WHO IS BUYING HIS PLACE. They will all recommend the Indus- trial Loan and will tell you it’s not hard to get two people to endorse your note—providing you are earnest and honest and can pay back like the others did—and hardly miss it at that. charged, ice the school authorities have cxer- cised thelr judgment and must “a, The demand for and effort to provide increased school serve ice, both for largely Increased number, particularly in the Grammar and High schools, where education is most costly, and for better service In schools which are better adapted to meet the needs of the youth of a self governing people, The decreased purchasing power of the dollar since 1913. 1914 from 100 cents to 62 cents, Large Increases in the salarles of teachers, 4, School authorities have had no "o, contral whatever over the operation of the second of these causes. Rising prices due to the decreased purchas- ing power of the dollar have had to be met, “6 Over the first of these causes, the school authorities have had but partial control, necessary to provide numbers of puplls, the school authori- ties have had no option in the matter, 8o far It has been for {increased was a plain duty which must be dis- In improving school serv- be ady to take blame or praise for so doing. “6 School authorities have also to take a portion of the responsiblility r the third of these causes l.e., in- creases in salaries of teachers, al ough finance boards, ecity counclls and citizens in general who sanction- ed such increases must also share In the responsibility for the same. “7 It is therefore evident that (1) e schools must continue to provide r all who come, (2) that they must ntinue to carry on the school work with a dollar of reduced purchasing power and (3) that the only possible way in which any school expenses can be effected is by large reduced general and considerable reduction teachers' salaries. “Again let me say that J believe at a reduction in teachers’ salaries would be a serlous mistake ind con- trary to the best schools and the public, let me say that I am fully aware that interests of the And further taxation, e burden of municipal largely to meet school expenses, it is true, has in this and many other mmunities become well nigh intol- erable, and that I do not wonder at the manifestation of dissatisfaction and revolt which is occurring here and elsewhere, serfously wrong, but the only way in which a better state of things can ever be reached is not by blaming the school authorities piain duty, not by indulging in vilifi- cation of abuse of public officials who are consclentiously serving the publie, but by a careful study and removal Something is wrong, for doing their the underlying causes of this in- tolarable state of affairs which we all plore and from which we all desire relief. ‘What is The Matter? “What is the matter anyway? “T believe that the thing that f{s ndamentally wrong in the present smtuation, and the thing that causes or most of the trouble is the fact that practically the entire burden of taxation for school expense as things are now arranged falls upon the local taxing unit, Le, the town or school district and as a result all comes from e general property tax, which s practically the only form of taxation which the town or school district can Brighten Up Your Home Your Linoleum will last longer and look better if you polish it occasionally with Johnson’s Prepared Wax. 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The time has now come when municipal needs have become 80 extensive and numerous and muni- cipal expenses, particularly school ex. penses have become so burdensome that relief must be provided by means either of a curtaliment of expendi- tures and impairment of service or by means of a different distribution of the burdens of taxation between the state and the loca! communities or by providing new sources of rev. enue for the state or the municipali- ties or for both, “Permit me to elaborate further the foregoing statement, Under our government as now constituted, the control and support of education is primarily a function of the state and secondarily a function of the town or city so far as it has heen delegated by the state to the town or city or school district. This principle of state control and support has always been recognized by the state and the municipalities through a certain de- gree of state support and control of schools and has repeatedly been sus tained by decislons of the courts, It| is hardly necessary to call attention to the fact that we are all first of all, citizens of Connecticut, regardless of the particular to¥n or city in which we live, and to the further fact that education must necessarily be a con- cern and responsibility of the state as a means for the adequate training of the youth of the state for the d:ltles and responsibilities of citizen- P “Here then we have a qpndition which provides for joint control cf education by both the state and the munieipality or school district, the authority of the state being original, primary and paramount. But what about the support of schools? These are the facts. During the past year, less than 8 per cent of the total cost for school maintenance in Connecticut has been borne by the state and all of the remainder, 92 per cent, has been borne by the municipalities and raised by means of the general property tax. “Admitting the fundamental right of the state to control in matters of education, I submit that the state is bearing too small a share in the cost therefor. And this situation seems all the more inequitable and unjust when we consider that the state of Connec- ticut which can employ any and all forms of taxation for the raising of revenues except such as are reserved to the federal government, i.e., duties on tonnage and imports and exports, is paying less than one dollar out of every 16 for the support of schools in New Britain, while New Britain is re- stricted by law to the general pro- perty tax for the raising of the other 15 dollars, “It education is a concern and re- sponsibility of the state, and if it is necessary in order to insure an intelli- gent citizenship and protection for life and property, then it would seem to be fair to conclude that the hurden of taxation for education should be falrly distributed and borne equally by each dollar of taxable values in the state, whether it be in the form of general property, incomes, {nherit- ances, gasoline salés, bank stocks, in- dustrial stocks or other values. “The facts, however, as may be plainly seen, show that practically all the burden i{s borne by the gen- eral property tax. No wonder that there is general complaint of exces- sive taxation for school purposes and particularly by the man whose sole possession is a modest home which he WE CARRY A FULL SUPPLY PIRE ) SO JOHNSON’S PASTE, Liquid and Powdered WAX and we Highly Recommend It To the Trade Telephone 359 Headquarters for all Wood Finishing John Boyle Co. — Paint Engineers — The City’s Leading Decorators 3-5 Franklin Square III is trying to save and pay for out of the earnings of his daily toll, and also by the rent payers, of modest income perhaps, who pays more than his share of the tax for schools because of the excessive increase in rent im- posed by the landlord to over in- creased taxation, Let me quote from recognized authorities upon the sub- ject of taxation: Professor E, A, R, Thu the Selegman, of Columbia university onfl“"fl of the property tax: * ‘First—The impossiblity of reach. the department of economics, says ‘The financial embarrassments of our educational system are due to two facts, first: That with the gradual| democratization of soclety the prin. ciple of partial support through fees has given way to the method of free education supported by taxation, sec- ondly: and more important have been the economic changes in the last few | decades which have rendered rellance upon the old general property tax unsatisfactory, The wealth of the ing secu; this the com Attractlve and Economlcal IS WEDNESDAY SPECIALS DO YOUR MID-WEEK SHOPPING TOMOILROW WOMEN'S SILK LISLE HOSE Irregulars of 50c quality — Black, white and cordovan, all sizes, For Wed- nesday — Pair SHOPPING BAGS Made of Auto Top covering and absolutely waterproof; dou- ble strap handles and string top. For Wednesday PURE LINEN DISH TOWELING With red and blue horders. Another 50 Dozen of Those IRISH LINEN HANDKERCHIEFS For Women Full size, nicely hemstitched. For Wednesday. g 7 TOMON . o o i 'vidss bisisn v nlo's (4 AUERBACH’S CHOCOLATE BARS ‘With assorted fillings. The 3¢ size bar. For blue chambray. 17, attached collars. For Wednesday SPRING WET MOPS Regular houschold size. For Wed. ..... .29¢ Paisley designs and col- orings. “CORONA” HAIR NETS The lowest price ever yuoted on this high grade double mesh perfect Hair !\'514r 25c For Wednesday JOHNSON’S PREPARED WAX Full 1 Lbh. Cans, h ings. Wednesday. new lot just received. navy blue. lutely correct ‘or Wednesday. Each. . BAND BRASSIERES IMPORTED CHINA CUPS AND SAUCERS For Wed- K White and pink, styles, For Wednesday WOMEN'S OUTSIZE | HOSE . Medium weight cotton, wide ribbed top. Black and white. For “ndnmda\uu. 15c country has indeed increased, but the attempt to measure wealth by general property tax has broken down, educational institutions |ually increased, and at the other end diminished, greatly multiplied in recent times. An attempt has been made states, the schools are still supported from the general property tax, ‘‘Second—Even as regards tangible ' be free under a property tax, property, property is continually be- ability to pay, either because of the Phonograph Needles, package. For tan” Records, good dance numbers from recent lists which we must dis- continune. For Wed. .. els, made of good washable linene in pretty shades, adorned with white collar and cuffs and touches of hand needle- work. For Wed. HANDKERCHIEFS est price in 8 w-ara For Wed. — disparity between the property and its yleld, or because property s ho evidence of prosperity, An example of the first is the difference from year to year under modern speculative cons ditions, between the value of sheep or cattle and the profits of flock-tend- ing or cattle ralsing. An example of the second is the folly of attempting to measute the prosperity of two mod- ern merchants by comparing thelr property rather than the profits which are due largely to a perjod of turnover and other factors. *‘Third~~The third reason why property s unsatisfactory as a test of taxpaying ability is because of the existence in modern times of huge professional incomes all of which may be spent and which would therefore the s at onc end the needs of have our grad- basis of support has relatively Fallure of Property Tax. ‘There are three reasons for the intangible property or property in rities and mortgages which have remedy of most to defect by the development corporation tax. But in “‘In all the more advanced -mc:- ing d less satisfactory evidence of (Continued on Fifth Paj | INFANTS’ MOCCASINS At less than half price. Fine white kid, trimmed with pink or blue. Made to scll at $1.00 pair. For Wednesday—Pr. 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