COST OF GOVERNMENT IN MASS. 



193 



in small towns. For the state as a whole, salaries doubled between 1915 and 

 1920; the increase since that time has been small. (Table 23). 



The Educdtionitl Handicap of Small Toxciis 



Small towns spend more per person, more per pupil, and more per $1000 

 of assessed valuation than larger towns and cities. At tlie same time they have 

 more poor buildings, less equipment per pupil, and a larger percentage of in- 

 experienced teachers. 



Table 2-1. — Investment per Pupil in School Property and in Buildings, 



1920 and 192.5 



Differences in School BuihUnijs and Equipment 



The relative difference in school property between towns and cities of dif- 

 ferent sizes is shown by Table 24. It is apparent that, in a general way, the 

 value of school property per pupil varies with population. The towns of more 

 than 5,000 population had a higher value of property per pupil in 1925, due 

 to new building since 1921. (Talile 25). In 1920 the expenditures per pupil for 

 construction and equipment were about the same for cities and large towns, 

 but from 1921 until 1925 the per pupil outlays were much larger for the towns. 



Table 25. — Assessed Valuation and Expenditures per Pupil, 1915 and 1925. 



Group 



Assessed 

 Valuation 



Expenditures 



Per cent of 



Total School 



Expenditures 



frotn State Aid 



1915 



1925 



