COST OF GOVERNMENT IN MASS. 191 



means that small towns spent proportionally 25 per cent more than cities. A 

 more detailed statement of the differences between towns is contained in Table 

 21. 



Educational Activities of the State Government 



State expenditures for education are intended to meet needs not adequately 

 covered by local disbursements. In 1926, the State spent $6,7.59,000 for educa- 

 tion. This amount included .$350,000 contributed by cities and by the Federal 

 Government. 



The training of teachers for elementary schools is usually conceded to be a 

 proper function of the State, and nearly one-fourth of the State expenditures 

 for education in 1926 was devoted to the support of the ten normal schools. 



The costs of some of the more important State educational institutions and 

 activities in 1926 were as follows:' 



Normal Schools $1,628,000 



Vocational Education 1,544,000 (including Federal grants) 



Massachusetts Agricultural 



College 916,000 (including Federal grants) 

 Education of the Deaf and 



Blind 758,000 



Teachers' Retirement 529,000 (including pensions and 



cost of retirement admins- 

 tration) 



Aid to Shall Towns 452,000 



University Extension 354,000 



Textile Schools 288,000 



Nautical School 94,000 



It will be noted that most of the above activities are of a vocational nature. 

 Approximately five-sixths of the State expenditures for education are for voca- 

 tional purposes. 



County Expenses for Education 



Counties spent $653,000 for education in 1926, of which $464,000 was for 

 agricultural high schools and county agricultural extension teaching. The re- 

 mainder was for countj' training schools for habitual truants and other school 

 offenders. These two activities are the distinct functions of the county, and 

 while they are important from the standpoint of results, the cost is only .7 per 

 cent of the total for education. 



Causes of the Increase in Town and City School Expenses'' 



Increase in Nwmber of Pupils 



The increase in number of pupils has been important in increasing school 

 expenses. Schools are subject to the law of decreasing costs, in that with a 

 given school plant, an increase in the number of pupils lowers the cost per 

 pupil up to the point where the existing buildings and equipment become in- 

 adequate. After this point is reached, the new construction necessary to avoid 



* These totals represent gross expenditures and make no allowances for earnings 

 and other receipts of the several divisions. 



^ All figures in this section have been taken from reports of the State Depart- 

 ment of Education, unless otherwise indicated. 



