198 MASS. EXPERIMENT STATION BULLETIN 256 



The proportion of every million dollars of State taxes paid by the town is di- 

 vided by the net average membership of public day schools to give the quotient 

 in Column L Certain other provisions have been made for the benefit of small 

 towns. 



The first distribution is intended to encourage the employment of better 

 trained teachers at fair salaries. The second distribution is intended partially 

 to equalize ability to pay between towns of high and low valuations. In recent 

 years more than $4,000,000 of the income tax was distributed under the educa- 

 tional provisions of the General School Fund Law. About one-eighth of this 

 was distributed to towns of less than 5,(K)0 population. 



Distributions under Part II of the (General School Fund Law are made 

 from the income of the Massachusetts School Fund, a permanent fund of over 

 $5,000,000 supplemented by certain incoiiic tax payments. In 1925 total pay- 

 ments amounted to $405,000, ot which $189,000 were received from the Income 

 Tax Fund of 1924. Distributions are made to towns with an assessed state 

 valuation of less than $3,000,000 in which the local tax for school support is 

 more than $5.00 per $1000 valuation. The method of distribution is complicated, 

 but the amount received by each town varies directly with the local school tax 

 and inversely with the valuation. The total amount is distributed to towns of 

 less than 5,000 population, about one-half going to the group not maintaining 

 high schools. 



Other Aid 



Where two or more towns whose joint valuation is less than $3,500,000 

 form a superintendency union and hire a school superintendent, the State may 

 and does pay two-thirds of the salary and traveling expenses of the superin- 

 tendent up to two-thirds of $2,500 for salary and $400 for traveling expenses. 

 Over $82,000 was paid under this provision in 1925. The State also pays a part 

 of the tuition and transportation costs of high school pupils in towns of less 

 than 500 families not maintaining high schools, if the valuation per pupil is less 

 than the state average. Reimbursement for tuition is as follows: 



Assessed Valuation Tuition 



of Town Reimbursement 



$500,000 or less Full 



$500,000 - 1,000,000 Three-fourths 



Over $1,000,000 One-half 



Reimbursement for transportation up to 40 cents per day is made as follows: 

 Preceding 3-year average 

 Expenditure for Schools 



Per $1000 Valuation from Transportation 



Local Taxation Reimbursement 



$4 - 5 One-half 



5-6 Three-fourths 



Over 6 Full 



During the year ending November 30, 1925, small towns received $165,000 

 as reimbursement for high school tuition, and $128,000 for high school trans- 

 portation. 



The State also aids in the support of high schools in towns of less than 

 500 families, provided the valuation per pupil does not exceed the state average, 

 and the high school is approved by the State Department of Education. Re- 

 imbursement of $250 is made for each full-time teacher, and a proportionate 

 amount for part-time teachers. The maximum amount allowed to any town is 

 $1260. 



