cent of its taxable wealth in farms whereas the eighteen district? with 

 $50,000 or more of their equalized valuation per pupil had only 5.0 

 percent of its taxable property in farms. Of greater significance is the 

 relation of equalized valuation per pupil to the proportion of taxable 

 property owned by all permanent residents. This proportion declines 

 from three-fourths for districts having less than $15,000 of equalized 

 valuation per pupil to slightly more than one-third for districts having 

 an evaluation per pupil of $50,000 or more. In other words, as equalized 

 valuation per pupil increases, the proportion of that property owned by 

 non-residents (non-voters) also increases and in general reduces the 

 tax burdens on permanent residents (voters), thereby reducing tax bur- 

 dens and permitting wealthier districts to provide a more liberal support 

 for schools. 



Table 26. Relation of Equalized Valuation per Pupil to Proportion 

 of Taxable Property in Farms and to Proportion Owned by Residents. 



All districts 



154 



$24,800 



1,814 



16.7 



58.3 



The relation of equalized valuation per pitpil to school exjjcndi- 

 tures and to school taxes is indicated in Table 27. As eqitalizcd valua- 

 tion per pupil increased, the average expenditures per elementary pupil 

 also increased. The relationship is not so apparent with respect to high 

 school pupils where expenditures are influenced by whether or not a 

 high school is maintained, and by appropriations for transportation to 

 high school. However, when all grades are considered, the expenditures 

 per pupil increased consistently with an increase in the per pupil Aalua- 

 tion. For school districts having an equalized valuation under $25,000 

 and expenditures below $375 per pupil, the tax rate per Sl.OOO vv^as 

 above $21. The tax rate declined materially for each group of districts 

 having an evaluation per pupil above .$25,000 to a rate of $9.25 for dis- 

 tricts having $50,000 or more of taxable property per pupil. Moreover, 

 the average amount of property tax per pupil increased as total valuation 

 per pupil increased, again indicating ability to give liberal support for 



32 



