LOCAL GOVERNMENT AND TAXATION 91 



Table 26. Appropriation.s of the State Legislature for the State Board of 

 Education, Year Ended June 30, 1941* 



Items Amount 



Gross Appropriations: 



Administration $ 54,275.00 



Equalization, state aid 350,000.00 



Superintendents' salaries, state share 100,000.00 



Conferences 1,500.00 



Vocational education 10,050.00 



Vocational rehabilitation 10,000.00 



Education of deaf " 16,500.00 



Teachers' colleges 318.458.89 



Total appropriation $360,783.89 



Less estimated revenues credited to department: 



Per capita tax • $156,000.00 



Literary fund 42.500.00 



Unorganized places 7,862.23 



Rebate ($3.50 tax) 7,811.12 



 Teachers' colleges 165,175.00 



Federal 7,000.00 



Total deductions $386,348.35 



Net appropriation $474,435.54 



* Session Laws, 1939, Chapter 223. 



$12.40. Naturally, state aid increases with higher costs, but it must 

 be understood that the figures in Table 27 are actual costs and do not 

 necessarily determine the amount of state aid. The actual current 

 costs of a particular district may be high and yet not qualify for state 

 aid, since the state department of education scrutinizes the expendi- 

 tures of every district which applies for such aid. For instance, if a 

 district votes and appropriates money to transport children who live 

 within 1.5 miles of the school, or maintains a small one-room school 

 when it could be combined with another- school at a considerable sav- 

 ing, the state department adjusts the expense account for these and 

 other unnecessary expenditures when computing the amount of state 

 aid for which the district is eligible. 



Table 27. Current Costs of Public Education per $1,000 of Equalized Valua- 

 tion. 1939-1940* 



* Biennial report of State Board of Education. 1941. 



