196 MASS. EXPERIMENT STATION BULLETIN 256 



Eficient use of Teachers 



It is impossible for small towns to use teachers as efficiently as large 

 towns due to the small enrollment in many schools. Table 27 shows diflferences 

 in number of pupils per teacher in cities and towns of different sizes. 



Seventy towns of less than 1,000 population averaged less than 20 pupils 

 per teacher, or only about two-thirds as many as the state average. 



Cost per Person 



Table 28 shows the per capita payments for school maintenance and for 

 outlays, including new buildings and equipment, by size of town, for 1926. 

 Towns of less than 1,000 population pay considerably more per capita for school 

 maintenance than other groups. 



Cost per Pupil 



The cost per pupil is a better method of measuring the cost of education 

 than the cost per capita. Table 25 shows the cost per pupil and the sources of 

 funds. It will be noted that the total expenditure per pupil is fairly uniform 

 for all groups, due to State Aid, the small towns receiving from the State over 

 26 per cent of the amount spent for schools. 



The average cost per pupil for small towns is affected considerably by the 

 large number of towns included in the group. If the towns under 1,000 popu- 

 lation are considered separately, the results for 192-5 are as follows: 



Assessed valuation per pupil $6,854.00 



Expenditure per pupil 107.34 



Expenditure per pupil from local taxes 57.16 



Expenditure per pupil from State aid 50.18 



Tax for education per $1,000 valuation 8.34 

 Percentage of expenditure per pupil received from 



State aid 46.7 



The cost per pupil in this group is 21 per cent higher than the average for 

 towns of less than 5,000 without high schools, and 24 per cent above the aver- 

 age for the state. 



It is also important to note that in a general way expenditures from local 

 taxes vary directly with the size of town, and while the small towns spend more 

 per pupil, the amount from local taxes is not as great as in the larger towns. 



Table 29. — Relation of School Funds from Local Taxes and from State 



Aid to Assessed Valuation, 1925. 



(Expressed in dollars per $1000 valuation) 



Tax Required 



Actual Tax if Schools Amount 



for School were Supported Received as 



Support entirely by State Aid 



Local Taxes 



Cities $7,74 $ 8.47 $0.73 



Towns over 5,000 



with high schools 9.18 10.40 1.22 



Towns under 5,000 



with high schools 9.38 11.65 2.27 



Towns under 5,000 



without high schools 9.30 13.17 3.87 



Towns under 1,000 8.34 15.65 7.31 



