COST OF GOVERNMENT IN MASS. 197 



The Relation between Cost per Pupil and Ability to Pay 



One measure of the ability of a town to paj' for schools is the assessed 

 valuation per pupil. According to Table 25 the assessed valuation per pupil 

 in towns of less than 5,000 population not maintaining high schools is only 64 

 per cent of the city valuation in 1925; the amount per pupil raised by local 

 taxation in small towns was 78 per cent of the amount raised in cities. There- 

 fore, on the basis of ability to pay, the towns spent relatively more than the 

 cities. This is shown in Table 29, where the tax per .$1000 valuation for school 

 support in 1925 was 20 per cent larger in the small towns than in cities. How- 

 ever, the towns of less than 1000 population receive more in State aid, and the 

 local tax per .$1000 valuation was only $8.34 for school support. If total school 

 expenditures were met locally it would require a tax of $15.65, or more than 

 one-half of the total taxes in most towns. State aid reduces local school taxes 

 by nearly one-half in the 70 towns of less than 1000 population. 



State Aid for Schools 



It has been pointed out that State aid to small towns makes it possible for 

 them to spend more per pupil than larger cities and towns, thereby more nearly 

 equalizing educational opportunities between towns. The larger part of State 

 Aid for education is provided for under the General School Fund Law passed 

 in 1919 (General Laws, Chapter 70, Sections 4, 5, 10-17). Funds are distributed 

 from two parts of the General School Fund: Part I, a portion of the income 

 tax; and Part H, the income from the Massachusetts School Fund. 



Distributions are made from Part I on two bases: (1) the salary, training 

 and experience of teachers; and (2) the assessed valuation per pupil according 

 to the last state valuation.* All distributions under Part I arc used to increase 

 teachers' salaries. Reimbursement to towns is based on salary, training and 

 experience as follows: 



Reimbursement 

 Education and Experience Salary per Teacher 



College or normal school graduate 



with two full years' experience .$950 or more .$200 



College or normal school graduate 

 with one year's experience, or 

 one year normal scliool and three 



years' experience 850 or more 150 



No requirement 750 or more 100 



A second distribution, based on the relation between the number of pupils 

 and the proportionate amount of State tax paid l)y the town, is made as fol- 

 lows : 



Reimbursement 

 Pupil Tax Ratio^ per Teacher 



Less than $.60 ' .$250 



.60 - .65 200 



.65 - .70 150 



.70 - .80 125 



.80 - .85 100 



.85 - .95 50 



^ This basis of reimbursement was adopted in 1926. 



* The state valuation attempts to equalize differences in assessment practice be- 

 tween towns to give valuation figures that are more nearly comparable between towns 

 than the valuations of local boards of assessors. 



