tax expended for school support, less than $25,000 of equalized valuation 

 per pupil, and less than $5,000 of equalized valuation per capita. Except 

 for differences in population, number of pupils, and number of high 

 schools, there are no appreciable variations between the two groups on 

 the basis of population alone. Presumably because of the smaller number 

 of pupils, the expenditures per pupil are somewhat higher for the dis- 

 tricts having a population under 1,000. 



Table 22. Comparison of School Districts on Basis of Population 



for Districts Having more than 60 Per Cent of Property Resident, 



more than 60 Per Cent of Property Tax for Schools, Less than 



825,000 of Equalized Valuation per Pupil, and Less than $5,000 



of Equalized Valuation per Capita. 



Items for comparison 



Number of districts 



Average population 



Number of high schools maintained 



Average number of pupils 



Average percent of property resident 



Average percent of property tax for schools 



Average school tax rate 



Equalized valuation per pupil 



Equalized valuation per capita 



Expenditures per pupil 



Expenditures per capita 



Paid for high school transportation: 



Number of districts 



Average amount 



High School Transportation 



Transportation of elementary pupils is required by statute as a 

 public expense under specified conditions. Public transportation of high 

 school pupils, except those under the age of fourteen years in grades 

 above the eighth, is not required, but is a legitimate expense within the 

 discretion of the school board. Presumably, school districts which have 

 a large proportion of taxal^le wealth in resident property would be more 

 reluctant to appropriate money for high school transportation because 

 of the tax burden on permanent residents. Other factors vmdoubtedly 

 receiAC attention, such as distance to a neighboring high school, and 

 traffic in the more densely populated districts. 



Of the school districts having a population under 1,000, only forty- 

 nine percent provided high school transportation compared to 57.1 per- 

 cent for districts having a population of 1,000 to 2,500 (Table 23). 



28 



