per pupil is more than three times the lowest. With one exception, the 

 school tax rates are all relatively high. 



These eight districts employ from one to three elementary teach- 

 ers, a total of eighteen. Eleven of the eighteen teachers receive a salary 

 between $3,200 and $4,000. Except for two very nominal amounts, these 

 districts do not provide public transportation to high school. 



Regardless of the extreme variations it is obvious that small rural 

 districts with a large proportion of taxable wealth owned by permanent 

 residents are giving, or can give, only modest support to public edu- 

 cation. 



As further evidence of the importance of the proportion of taxable 

 property held by permanent residents. Table 21 gives an analysis of 

 two extreme groups of districts. The eleven group B districts in which 

 a large proportion of the property tax is paid by non-residents, have 

 nearly four times as much equalized valuation per pupil as the group A 

 districts which depend largely on permanent residents for support of 

 schools. Moreover, the group B districts appropriate much more per 

 pupil and are able to render such support with a tax rate only about 

 one-half that of the group A districts. 



Table 21. Comparison of School Districts Representing Two Extremes 

 with Respect to Make-Up of Taxable Wealth: 



A. Over 30 percent of taxable wealth in farms, and over 75 percent 

 of taxable property o^\^led by permanent residents. 



B. Less than 10 percent taxable wealth in farms and less than 

 32 percent of taxable wealth owned by permanent residents. 



Factors 



Group A 



Group B 



Number of districts 

 Average population in 1960 

 Average equalized valuation: per pupil 



per capita 

 Average ADM, all grades 

 Average school expenditures: per pupil 



per capita 

 Percent of property tax for schools 

 Average school property tax: per pupil 



per capita 

 Average school property tax rate 



(per S1,000 of equalized valuation) 



13 



814 

 $15,535 

 $ 3,445 



196.7 

 $ 336.38 

 $ 74.18 



72.7 

 $ 344.00 

 $ 76.38 

 $ 21.84 



11 



480 

 $58,957 

 $12,068 



101.5 

 $ 478.91 

 $ 96.23 



53.2 

 S 618.18 

 $ 124.64 

 $ 11.58 



A comparison of school districts on the basis of population by se- 

 lecting districts occurring within a narrow range with respect to factors 

 other than population is given in Table 22. Such a comparison eliminates 

 exceptional cases so prevalent among the more sparsely populated dis- 

 tricts. Included for this purpose are those districts having more than 

 sixty percent of property resident, more than sixty percent of property 



27 



