per pupil are high while enjoying low tax rates. This relationship is not 

 so apparent among districts having a population in excess of 1,000. 



Tax rates decline rapidly with increases in equalized valuation per 

 pupil in spite of larger expenditures per pupil, but the total amount of 

 property taxes per pupil increases with an increase in taxable wealth 

 per pupil, as might be expected. 



The mere fact that a large proportion of the local school budget 

 is obtained from local taxes, mostly on property, is not conducive to 

 equal educational opportunity, particularly among small rural districts 

 which vary extensively with respect to social and economic conditions. 

 Improvement in educational quality and facilities will come through 

 state aid or some reorganization of districts. 



Chapter 198 of the Revised Statutes provides for "Foundation Aid" 

 for the purpose of providing more equal educational opportunity 

 throughout the state. The state provides money over and above the 

 proceeds of a tax of $14 per thousand dollars of equalized valuation of 

 each district. The legislature has never approved adequate funds to fully 

 meet the intent of Chapter 198. 



Revenue from the "Sweepstakes" is distributed to school districts 

 on the basis of number of pupils. A small rural district with few pupils 

 receives very little help from this source. 



Small rural districts should give serious study and thought to the 

 organization of a cooperative school district, or a regional enrollment 

 area, as provided for in Chapters 195, 195A and 195B of the Revised 

 Statutes. Such an organization usually requires new facilities to provide 

 for more pupils and an improved program. State aid for such construc- 

 tion is forthcoming. 



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