190 



MASS. EXPERIMENT STATION BULLETIN 256 



From Table 19 it is apparent that educational expenditures in the towns 

 have increased much more rapidly than in cities. County expenditures for ed- 

 ucation were insignificant prior to the establishment of county agricultural 

 schools, and the increase has been due principally to the development of these 

 schools. 



Cities pay 65 per cent of the total cost of education, the large towns 18 

 per cent, and towns under 5,000, 9 per cent. County expenditures are less than 

 1 per cent. The relative proportions used by the State, and by counties, cities 

 and towns have changed very little since 1910. 



Table 20. — Relation of Expenditures for Education to Total Expenditures, 



by Jurisdictions, 1910-1926. 



(Percentages) 



Tear 



Central 

 State 

 Gov't 



Counties 



Towns 

 Under 

 5,000 



Towns 

 Over 



5,000 



Cities 



All 

 Groups 



Education tends to take a larger share of public expenditures each year. 

 From 1910 to 1926 the percentage of total expenditures for educational pur- 

 poses increased from 18 per cent to 26 per cent. The relative proportion of 

 total expenditures going to education varies from 6 per cent in the counties to 

 35 per cent in the small towns. The ratio of expenses for education to total ex- 

 penditures in cities and towns tends to vary inversely with the population, the 

 small towns expending proportionally from one-third to one-half more than the 

 larger towns and cities. (Table 20). 



In 1926, 35 per cent of the budget of towns under 5,000 population was for 

 education, compared with 28 per cent for cities. The difference of 7 per cent 



Table 21. — Expenditures per Capita for Schools, by Size of City or Town, 



1926. 



