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CHAPTER XIII 

 THE SCHOOL FINANCES 



Financial Reports 



There are two chief items to be considered in studying the efficiency 

 of any school. One is the work being done quantity and quality. 

 This we have taken up in the preceding chapters. The other is the 

 cost. Poorly done work would be expensive at even a low cost. 

 Work which may be very good might be considered as not worth while 

 if the cost is excessive. It might be very beneficial to the average man 

 to hear a world renowned symphony orchestra give a concert, but if 

 he were asked to pay $25 to hear it, the cost might conceivably out- 

 weigh the benefit. A city might like very much to buy land for a new 

 park, but it is conceivable that the cost would be too high. So, too, 

 Milwaukee county may want to teach agriculture and domestic science 

 in a special school- It can and is doing so. But one of the questions 

 which must be answered is whether the cost is low, reasonable, or ex- 

 cessive. If the work is poorly done and the price is low, it may be 

 well to spend more for better work after attempt has been made to bet- 

 ter work without increasing cost. If the work is poor at what would 

 be reasonable co3t for good work, the only remedy is to better work 

 without increasing cost. If, again, the work is poor and the cost ex- 

 cessive, radical measures are necessary. Either both work must be 

 made good and the cost at the same time lowered, or else the county 

 cannot afford to continue the school. The last is also an alternative if 

 the work is good and the cost excessive. The other alternative is to 

 lower cost without injuring work, or to increase quality of work with- 

 out increasing cost. If work is good and cost either low or reasonable 

 there can be no real objection to the school if it fills a real need in the 

 county. Attention can then be given to opportunities for bettering an 

 already -satisfactory institution. 



The Milwaukee County school, together with all other such schools 

 in the state, submits an annual report on enrollment, attendance, and 

 finance to the state superintendent of public instruction. The Milwau- 

 kee school had been in operation for three years up to July, 1915. The 

 reports for the three years are: 



