The following table summarizes the distribution of high school 

 pupils by areas, assuming reorganization into cooperative districts mater- 

 ializes: 



Total 52 16 3,347.9 



If the eight areas were reorganized into cooperative districts, and if 

 all high school pupils attended one central high school in each area, 

 none would have fewer than 250 pupils, and three areas could plan on 

 maintaining a high school in excess of 500 pupils. 



Of the 16 districts now maintaining a high school, nine have fewer 

 than 100 resident pupils, ranging from 40.9 to 98.0. The costs per pupil 

 average $600.10 compared to $479.94 for seven high schools having more 

 than 100 pupils, or an average of 198.6 pupils per district. 



A brief comparison of the 16 high school districts with the 36 non- 

 high school districts follows: 



Costs per resident high school pupil are much higher on the average 

 for those districts which maintain a high school than for those districts 

 which send their pupils elsewhere on a tuition basis. 



The school tax rates based on eqixalized valuation were tal)ulated 

 and examined. The average rate is $19.67 per $1,000 of property values 

 for the high school districts and $16.67 for districts not maintaining a 

 high school, again indicating higher costs of maintaining small high 

 schools. However, the average tax rate for non-high school districts pro- 

 viding transportation was $16.74 compared with $16.62 for those not 

 providing transportation, a difference of only 12 cents. In other words, 

 the costs of transportation was not an appreciable tax bvirden compared 

 to those not providing transportation at public expense. 



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