governments, and ranked 49th in percent of revenue from state sources 

 for public schools. In spite of the low state support, New Hampshire 

 ranks 16th in pupil-teacher ratio and 29tli in school expenditures per 

 pupil. Since New Hampshire ranks 23rd in per capita personal income, 

 16th in personal income per child 5 to 17 years of age, and 19tli in per 

 capita retail sales, it would not seem that New Hampshire's meager state 

 support for public education is because of incapacity to provide a larger 

 proportion of public school costs. 



To partially equalize the local tax burden the legislature, prior to 

 1962, has provided two major forms of state aid (RSA 198). The first 

 provides for an annual payment "... in an amount equal to the remain- 

 ing costs of the required programs of puljlic elementary and high school 

 education over and above the proceeds of a tax of fourteen dollars per 

 thousand dollars of equalized valuation (hereinafter called the "Local 

 Effort" ) of each district ..." Forty percent of the districts qualified for 

 this form of state aid in 1961-62. 



The second form of state aid concerns itself with the assistance to 

 local school districts for the payment of debt services created by school 

 construction. The annual grant is equal to 30 percent of the payment of 

 principle or outstanding loans. In the case of a cooperative school dis- 

 trict (RSA 195) the annual grant is 40 percent plus five percent for each 

 pre-existing district in excess of two, but not exceeding 55 percent in any 

 case. 



In the interest of furthering the principle of providing equality of 

 educational opportunity the state legislature in 1947 passed "An Act to 

 Permit the Estalilishment of Cooperative School Districts," thereby en- 

 abling two or more school districts to establish a cooperative district for 

 elementary and or secondary education. Except for 1949 the General 

 Court has amended the 1947 act in each subsequent session. In 1951 the 

 act was rewritten, and extensive amendments were made in 1953 and 

 again in 1955. No provision was made in the original act for additional 

 state aid as a special incentive for reorganization. It was not until 1955 

 when the legislature provided for an annual grant for the partial pay- 

 ment of debt service for school construction as described above. 



Acceptance of the cooperative school district act has not been 

 spectacular. Prior to 1961 only six such districts were organized, and 

 these between 1952 and 1957. Fifteen districts were involved in these re- 

 organizations. The number of elementary schools in the six cooperative 

 districts was reduced from 16 to 10, whereas the number of junior 

 and or senior high schools remained at five. Of the five involving sec- 

 ondary education only two had an enrollment in grades 9-12 in excess of 

 300 pupils in September, 1961. 



