Excerpt from School Funds and Their Apportionment: A Consideration of the Subject With Reference to a More General Equalization of Both the Burdens, and the Advantages of Education
To the National Council of Education:
The undersigned Committee on Taxation as Related to Public Education, appointed at the meeting of the National Council of Education in Minneapolis, July 8, 1902, submit herewith the following report on the subject assigned for its investigation:
Historical Statement
At the Minneapolis meeting of the National Educational Association held in July, 1902, in the National Council on Monday, July 7, two papers were submitted: - "Taxation for School Purposes," by Nathan C. Schaeffer, superintendent of public instruction of Pennsylvania, and - "Taxation and Teachers" Salaries," by Albert G. Lane, district superintendent of schools, Chicago, Ill. Both papers were fully discussed and the opinion expressed that taxation as related to education should be made the subject of special investigation.
At the forenoon session of the Council, Tuesday, July 8, J. W. Carr, of Indiana, offered the following resolution, which was seconded by J. M. Greenwood:
In view of the importance of taxation as it relates to public education, and in order that a more comprehensive report be made on this subject than it is possible to obtain otherwise:
Resolved, (1) That a committee of nine be appointed by this body whose duty it shall be to investigate the subject of taxation as it relates to public education, and to make a printed report to the National Council of Education, and not less than the year 1904, unless otherwise directed by this body.
(2) That the membership of this committee shall be composed as follows: The Commissioner of Education of the United States, and at least one state superintendent, one superintendent of a large city, one superintendent of a small city or town, one representative of rural schools; the remainder of the committee to be chosen for their special fitness for such work without regard to the interests they may present.
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