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FOB PUBLIC m 8D8 &9X0H* AW W THE
EFFORT EXERTED ST THE COOTIE
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SCHOOL XEMX947 *. 1948
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FOR THE DEGREE OF
master of education
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Robert Stai&cgr Harpine
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the gator i« iriefetcd .to those *?ho coatartbated
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fo Br* E# 1*0© Mkrtt% B«fart®cnt of 'B&xcati.oa* i#he
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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
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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.
