every district. This is, however, the only compulsory provision with regard to local school support. If this tax, together with the state apportionment from the endowment fund, yields an amount sufficient to support any kind of a school in any kind of a building in alternate years, no one has any power to interfere with the district. For example, Districts No. 71 and No. 72 in Mower County, consistently open their schools every other year, and so avoid the danger of being merged into another district paying school taxes to support a school every year." If, however, a district has no school for two years, the county board may dissolve the district and attach the territory to one or more existing districts. This power is not always exercised, however, and any case may easily be affected by local political considerations. District No. 6, Adams Township, Mower County, has had no school since 1915, although there are now twenty children living there. In the same county a petition was presented to the county commissioners in August, 1922, asking them to annex District No. 56 to the Independent District of Rose Creek, for the reason that District No. 56 had had no school in 1921-22, and had voted to hold none in 1922-23. The petition was denied.18 In all such cases, property is escaping its just share of taxation for the education of Minnesota children.

The proceeds of certain fines and forfeitures go in whole or in part to the school district in which they are collected. These are provided for by the laws concerning (1) delinquent taxes;19 (2) breaches of the compulsory school attendance law;20 (3) the sale of cigarettes ;21 and (4) the registration of burials.22 The school district also receives one third of all taxes on the mortgages on real property.23

By far the largest part of the funds available for schools is raised by special local school taxes levied by the districts. For every dollar apportioned by the state in 1921, districts raised $6. Of the total receipts, amounting to $51,776,057, the districts furnished $45,078,179, almost all of which was derived from taxation or from the sale of bonds which must ultimately be paid for by taxation.

The amount of the school tax and the manner of its levying depend in part upon the type of district. It is, therefore, necessary to define the kinds of district organization found in Minnesota. There are three: (1)

17 Austin Daily, August 25, 1922.

18 Ibid.

19 Revised Statutes of Minnesota, 1913, p. 442, sec. 2075.

Ibid., p. 660, sec. 2983; p. 661, sec. 2989.

"Ibid., p. 704, sec. 3211.

Ibid., p. 1363, sec. 6278.

General Statutes of Minnesota, 1913, p. 522, sec. 2309.

common; (2) independent; and (3) special.24 Two other classifications appear; namely, consolidated districts and districts containing ten or more townships. These are not separate types. Consolidated districts are, by definition, independent districts.25 In all common districts containing ten or more townships, the school board has all the powers of, and is subject to, all the regulations concerning school boards in independent districts.26

Another type of school unit is known as unorganized territory. The chairman of the board of county commissioners, the county superintendent of schools, and the county treasurer compose the board of education for unorganized territory within a county and have authority to make a tax levy for the support of schools in the unorganized territory. This levy is made upon all taxable property in the unorganized territory.27

The organization of school districts rests with the voters of the territory included therein. Special districts are districts which were so organized and recognized by the state legislature before the constitutional amendment of 1892 forbade special legislation. There are nineteen of these, most of which are situated in the older cities of the state, whose population exceeds 5000.

A school district, either common or independent, may be organized by the county board upon the petition of the freeholders in any territory not less than four sections in extent, in which reside not less than twelve children of school age. 28 A common district may become independent, or vice versa, by action of the voters at a school meeting, provided that notice has been given of the consideration of that question. Common school districts are numbered consecutively in each county, and are known as school districts No. of county. Independent districts are known by either the names or numbers given them at their organization. By implication, it is the business of a school board and of a school district, as such, to provide public schools. The statutes, however, do not require them to do so. If they decide not to hold school, they are within their rights, and many districts in Minnesota avail themselves of this privilege. The only legal provision which affects this matter is that if a district provides no school for two successive years, it may be dissolved by the county board and attached to one or more existing districts.29 This is not mandatory upon the county board, however, and is not always enforced. For example, District No. 6, Adams Township, Mower County, with a valuation of $176,078 has

24 Minnesota School Laws, 1921, p. 1, ch. 1, sec. 1.

25 Ibid., p. 8, sec. 26.

20 Ibid., p. 44, ch. 3, sec. 134.

Ibid., p. 41, sec. 112.

28 Ibid., p. 1, ch. 1, sec. 2.

29 Ibid., p. 11, ch. 1, sec. 38.

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.

35

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.

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

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

Ibid.

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

25 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:

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.

36

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.

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.

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.

e 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.

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