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not maintained school since 1915. The income from the county one-mill tax has been piling up there until there is now $1,238.33 in the district treasury. For all these seven years, the property in the district has borne practically no part of the state burden of school support.30

The school board of a common school district consists of three members, who act as trustees under the direction of the annual school meeting.31 The board submits to the annual school meeting an estimate of the expenses of the district for the coming year for five months of school, and for such further time as it may be decided by the meeting to hold school, and for such other specified purposes as the board may deem proper.32 If the meeting fails to vote a sufficient tax to maintain a school for such time, the board shall levy such tax.33 The school board of an independent district has power to levy the school tax necessary for the conduct of schools, the payment of indebtedness, and all proper expenses of the district.34

The following limitations are provided as to the tax levy in the different classes of districts:

In common districts such district school tax shall not exceed thirty mills on the dollar for the support of the schools and ten mills for the purchase of school sites and the erection and equipment of schoolhouses; but in such districts in which such ten mill tax will not produce six hundred dollars, a greater tax may be levied for school sites and buildings, not to exceed thirty mills on the dollar, nor six hundred dollars in amount. In common districts having less than ten voters the district, school tax shall not exceed four hundred dollars. In independent districts no tax in excess of eight mills on the dollar shall be levied for the purpose of school sites and the erection of schoolhouses. In special districts, such amounts may be levied as may be allowed by special law at the same time when the revised laws take effect. Provided, that in any common school district of this state in which there is now or shall thereafter be maintained a high school or a graded school, the district school tax for the support of schools may be not to exceed thirty mills on the dollar."

The provisions set forth in Table XXXII contain several surprising features. In the common districts where the people themselves levy the tax, the law limits the rate. In independent districts, where the tax is levied by the board, there is no limit on the rate except on that for buildings. It might be supposed that this was due to the reckless extravagance of common districts. As a matter of fact, these districts have always levied a lower rate than have the independent districts, and in 1919-20, 1826 common school districts levied less than three mills for maintenance. The further provision

30 Austin Daily, August 25, 1922. For additional data, see above, p. 123.

81 Minnesota School Laws, 1921, p. 22, ch. 3, sec. 68.

32 Ibid., p. 31, ch. 3, sec. 78.

83 Ibid.

34 Ibid., p. 34, sec. 94.

Ibid., p. 60, ch. 7, sec. 199.

limiting the total amount that may be raised to $400 in districts having less than ten voters shows a tender solicitude for rich property holders, particularly absentees, who might be out-voted by a small number of poor neighbors. If a school is to be maintained at all for the children of four or five families, then $400 is evidently inadequate. But the law takes into consideration neither the wealth of the district nor the needs of the children, but only the number of voters in the districts.

These provisions are presented tabularly in the following table:

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Independent districts have always provided more liberally for schools than have common districts. But the Legislature of 1921 passed a provision which affects the maximum for them. The total tax raised for all school purposes in any year shall not exceed $60 per capita for the population of any district. Districts may, however, levy in excess of this to complete plans already drawn up. The same legislature took no action with regard to the 141 districts which had levied less than one mill for school maintenance in 1919-20.

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The regulations governing the issuing of local school bonds provide that "any school district may by two-thirds vote at a regular or special election direct the school board to issue bonds payable within fifteen years and bearing not more than 7 per cent interest." 37 A further limitation upon the issuing of school bonds is contained in a provision of the law concerning public indebtedness which provides that, unless otherwise provided in its charter, no city of the first class shall incur a net indebtedness of more than 5 per

36 Laws of Minnesota, 1921, p. 646, ch. 417, sec. 2. Minnesota School Laws, 1921, p. 45, ch. 4, sec. 141.

cent of its total assessed valuation, nor shall any other municipal corporation except a school district become so involved for more than 10 per cent of its valuation.38 The constitution provides that the principal of the two state trust funds, the permanent school fund and the swamp land fund, may be invested in local bonds.

The present chapter has shown that Minnesota schools are overwhelmingly dependent upon the district for their support. Multitudes of districts are either impoverished or indifferent, and thus fail to furnish adequate school revenues. Many of the existing laws actually operate so as to prevent districts from supporting their schools as generously as the best of them wish. Minnesota's system of school support is, in the last analysis, a district system. Eloquent testimony to the inadequacy of this system is borne by the mass of special legislation cunningly devised to affect only one or at most a very few counties or districts, and also by the persistence of the special district as a type in Minnesota.

We have now completed our description of the various sources from which Minnesota derives her school revenues; federal, state, county, and district. After presenting Table XXXIII which summarizes these various sources we will turn in the next chapter to a discussion of the apportionment and use of school moneys.

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Voted by majority of voters at an annual or special meeting for purchase of schoolhouse or site, building or repairing schoolhouse, or equipping the same.

b So-called county one-mill tax is a compulsory district tax levied on the property located in the district and returned to the district in which it is raised.

Levied by state law, 1/3 of the proceeds returned to the school district.

In addition to this, a 1/20 mill tax is levied for the teachers' insurance and benefit fund.

as General Statutes of Minnesota, 1913, p. 382, sec. 1851.

CHAPTER XII

HOW SCHOOL MONEYS ARE APPORTIONED AND USED

ENDOWMENT FUND

Method of apportionment.—The state constitution provides that the income from the permanent school fund, technically known as the endowment fund, shall be distributed among the school districts of the state in proportion to the number of scholars between the ages of five and twentyone. The constitution provides further that one half of the income from the swamp land fund shall be added to the common school fund of the state. The term common school fund is nowhere defined, but in practice, Minnesota has assumed that common school fund refers to the income of the permanent school fund. For these reasons, the endowment fund, as distributed today, consists of the income from the permanent school fund and half the income from the swamp land fund.

This combined income is "distributed semi-annually by the state board of education." The legislature, on the assumption that it had the right to interpret the constitutional provision, has enacted a law providing that the endowment fund shall be apportioned "to school districts whose schools have been in session at least six months, in proportion to the number of scholars of school age who have attended school at least forty (40) days during the preceding year." We discover here two requirements: a minimum school term of 6 months and a per pupil school attendance of at least 40 days. As shown in Chapter IX, each of these two requirements represents what was approximately the average for the state at the time when incorporated in a law enacted for the purpose of interpreting the constitutional provisions. But these requirements fall far below the state average at the present time. If the legislature was acting within its rights in 1887 when it interpreted the terms of the constitution in the light of the then existing averages, it would be equally within its rights now to interpret those constitutional terms in the light of present averages. On the basis of her own averages, 137 days of school attendance, a school term of 8 months, and nothing less should be required in Minnesota for a full pupil grant from the endowment fund. On the basis of the average of states with whom Minnesota might reasonably desire to be compared, the minimum of attendance should be not less than 160 days.

1 Minnesota Constitution, art. 8, sec. 2.

2 Ibid.

& General Laws of Minnesota, 1915, p. 416, ch. 296, sec. 3.

The apportionment of the endowment fund is computed on the first Monday of March and of October in each year. A copy of the apportionment is sent to the state auditor who draws a warrant payable to the state treasurer for the amount due cach county. The state treasurer applies this amount and any "special state school aid" due said county in a semiannual settlement with each county named in the apportionment. If the amount due any county exceeds the amount due from each county for state taxes, the state treasurer transmits to the county treasurer the amount of such excess.*

The endowment fund is apportioned to the counties where it is merged with the county school fund. Distribution among the districts within the county is made by the county auditor. At the time of making the March and November tax settlement of each year, the county auditor apportions among the districts entitled thereto, their respective quotas of the endow-, ment fund, together with any amounts received from fines, estrays, and from other sources belonging to the county school fund, upon the same basis (ie., in proportion to the number of scholars in attendance 40 days, etc.).5

STATE ONE-Mill Tax

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Method of apportionment.-The income from the state one-mill tax is known as the current school fund. The law passed by the Legislature of 1921 provides that the current school fund shall be distributed on the same basis and at the same time as the endowment fund, except such part as the state auditor on the recommendation of the State Board of Education shall set aside from the current school fund each year for distribution with the special state aid fund. It will be seen that this law empowers the State Board of Education to add any part or all of the current school fund to the special state aid fund, and distribute it with the same. This provision. differs from that recommended to the legislature in 1921 by the State Board of Education. The board's recommendation was that the auditor should be directed to set aside annually from the current school fund $500,000 for distribution as special state aid for health supervision, physical education, evening schools, special classes for defectives, building aid, and community service. Comparing this recommendation of the board with the law passed, it will be seen that whereas the board's recommendation proposed setting aside a definite sum of money ($500,000 annually) for the classes or projects named, the law passed by the legislature empowers the state board to

Minnesota School Laws, 1921, p. 61, ch. 8, sec. 205.

Ibid., p. 62, sec. 206.

Ibid., p. 63, ch. 9, sec. 212.

State Board of Education, Report upon the Revision of State Aid, 1920, p. 8, sec. 3, and

p. 14, sec. 12.

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