Purpose and Plan of Study 



The objective of this study is to determine the existence, or non- 

 existence, of definite patterns of expenditures for the support of public 

 education among the school districts of rural New Hampshire. ^ 



The background for this study is largely the statistical mimeograph- 

 ed material published and distributed by the State Department of Edu- 

 cation. Supplementing this material are the U. S. Census and the "Town 

 Property Survey Report of 1957," by the State Planning and Develop- 

 ment Commission. The dependent variables include: 



1. Expenditures or costs per pupil and per capita for both elemen- 

 tary and secondary schools. 



2. The resulting property tax rates for support of schools. 



The independent variables include: 



1. Number of resident elementary and secondary pupils in school. 



2. Population totals and trends. 



3. Taxable wealth per pupil and per capita. 



4. Distribution of taxable property by characteristics. 



Interrelationships of variables also receive some attention. 



Many scatter diagrams were prepared as a basis for analysis. The 

 deviations were great particularly among the more sparsely populated 

 districts. 



The study includes only those districts having a population of 2,500 

 or less. On this basis only two cooperative districts qualified. Included 

 are 154 districts distributed according to population as follows: 



Under 500 53 districts 



500 to 999 45 districts 



1,000 to 1,499 33 districts 



1,500 to 1,999 11 districts 



2,000 to 2,500 12 districts 



The interpretation of numerous scatter diagrams indicated that the 

 study should be limited to rural districts. With few exceptions the costs 

 per pupil among the more populous districts fell within a relatively 



1 For an analysis of variations among school districts in New Hampshire in total 

 equalized valuation and equalized valuation per capita, costs per pupil, dropouts, 

 and relation between size of high school and progress in college see Harold C. Grin- 

 nell. Public Education in Netv Hampshire, — An Economic Appraisal, University of 

 New Hampshire Agricultural Experiment Station Bulletin 4<!1, March 1964. 



