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Page 33 text:
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Where the School Dollars By BRUCE A. FINDLAY Come FOFIT1 Assistant to the Supt. of Schools. LTHOUGH School Finance may not be an absorbing subject to the lay- man from the standpoint of interest, it is, nevertheless, one of the most vital as every tax-payer is affected by it, whether he will or no. It is not the intention of this brief article to give an analysis of how the dollar is spent, but, rather, to give a little idea of sources from which school revenues are derived. The 'political units from which school revenues are derived are three: viz., state, county, and school districts. The first two units are well understood, but the third is not so familiar to the layman. The state law pro- vides that the elementary and high school districts shall be separate and distinct units, each having its own Board of Trustees. Al- though in many instances Cas is the case in the Los Angeles School Districtsj the same districts. The territorial boundaries of the - trustees act for both districts are different in our own case, the high school district covering some 900 square miles while the elementary district is considerably smaller. A The boundaries of the school districts are not confined to the limits of the city proper, the school districts including a much greater territory. The vast- ness of this territory makes school administration a real problem, as our districts cover from the mountains to the sea. The money which is contributed by the state is apportioned to the school districts on a basis of 9530 per pupil in average daily attendance. This is the case in both the elementary and high school districts, 330 be- ing allowed for each elementary and each high school student. For ex- Page Twentyfnine
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Page 32 text:
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These requests came, not only from employers and groups of employers but from groups of workers and mechanics also. A hearing was held on the proposition by the board of education on April 23rd. when letters were presented from many of the large indust- ries and representative men, some of whom appeared in person, petition- ing that a trade extension department be inaugurated. Following this meeting an investigation was made which verified the representations ofthe petitioners and showed a widespread demand for the work. Therefore, at the following meeting of the Board, the resolution was passed creating the department and appointing Mrs. Atherton Supervisor. It will be the duties of Mrs. Atherton to make a thorough survey of the field and organize classes in such of the trades and industries as are most in need of them. To these classes the younger workers will come a certain number of hours each week under full pay of the employer and receive supplemental training in their chosen trade. Such industries as the Tile and Marble dealers, Plumbers, Brick Masons, Manufacturing Jewelers and Plasterers have been for several months past, endeavoring to work out a plan of training along these lines and some of them have a considerable number lined up who are ready to begin attendance as soon as classes are started. Negotiations are under way, to procure a vacant lot adjoining the premises at present occupied by this school upon which to erect a building for some of the classes. The men interested in the brick industry-manufacturers, contractors and journeymen-have offered to furnish the necessary brick and erect the building and the plumbers have offered to furnish and install the necessary plumbing. The Building Material Dealers Protective Association has also signified a willingness to supply material. A complete description of trade extension work in the school will be found in other columns of this publication. It is rather a new departure and will be watched with interest. Thorough cooperation is the greatest essential and it will be necessary for both employer and worker to give the fullest possible cooperation. The faculty and students of the Maple Avenue High School are much pleased with the recognition and honor shown Mrs. Atherton and also with the approval bestowed upon the work of this school. Page Twenty-eight
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Page 34 text:
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ample, if there are 200 school days in the school year and a student is present all of these days, the district will receive 5530. If the sudent is present only three-fourths of the time, or 150 days, the district will receive but three-fourths of S30 or 52250. Inasmuch as it costs no more in salary for a teacher to teach a class of thirty than it does a class of fifteeng and, as the amount of revenue from the state is twice as large for a class of thirty as for a class of fifteen, it is readily recognizable why teachers try so hard to keep up the attendance in classes. The method of computing the attendance for evening schools is slightly different, but it amounts to about the same thing in the long run. It is a well established principle of business that large scale production is more economical per unit than small scale. While it is more desirable from an educational standpoint to have small classes, it is a necessity from a financial standpoint to conduct classes of a reasonable size. It is, there- fore, most important that students who enroll in evening classes maintain a regular attendance. The second political unit is the county, from which the elementary and high school districts receive not less than a certain minimum which is fixed by law and any additional amount that may be necessary. Inasmuch as there is a legal maximum district tax, and as the revenue from this district tax is often insufficient to meet the requirements, the county is called upon to make up the difference. In other words, the amount of money received from the state is limited: the amount of money receivable from the school districts is limited, hence the county must furnish what is needed in excess of these amounts in addition to the minimum required of them by law. The third political unit is the school district. The money receivable from this unit may be used for the operation of schools. Schools may be built from funds raised by a special building tax. However, inasmuch as the funds necessary to carry on an extensive building program would necessitate a prohibitive tax rate, schools are built ordinarily out of the money received from the sale of bonds which are levied against taxable property in the school districts. The maximum legal bonded indebtedness of either elementary or high school districts may not in any case exceed five per cent of the assessed valuation of the property in the district. This provision is the protection against a possible over-bonding of the district. That education pays a greater dividend on the money invested than any other investment in the community is a well established fact. The com- munity that invests its money wisely in educational activities is bound to ' Page Thirty
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