An Introduction to Public School Finance

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Houghton Mifflin, 1925 - 372 pages

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Page 11 - Comprehensive comparisons of different countries and different times show that, among progressive peoples, with which alone we are concerned, an increase regularly takes place in the activity of both the central and the local governments. This increase is both extensive and intensive: the central and local governments constantly undertake new functions, while they perform both old and new functions more efficiently and completely.
Page 353 - The first is the principle that every person having taxable ability should pay some sort of a direct personal tax to the government under which he is domiciled and from which he receives the personal benefits that government confers.
Page 353 - It is contrary to the theory of the tax that it should apply to the income from any business as such, or apply to the income of any property as such. The tax should be levied upon persons in respect of their entire net incomes, and should be collected only from persons and at places where they are domiciled. It should not be collected from business concerns, either incorporated or unincorporated, since such action would defeat the very purpose of the tax.
Page 11 - In this way the economic needs of the people to an increasing extent and in a more satisfactory fashion, are satisfied by the central and local governments.
Page 27 - There never was a time when common sentiments and desires could be so quickly massed; never a time when the force of multitudes could be so effectively concentrated at a selected point for a common purpose. Against this formidable danger there is only one trustworthy defense. The masses of the people must be taught to use their reason, to seek the truth, and to love justice and mercy. There is no safety for democratic society in truth held or justice loved by the few. The millions must mean to do...
Page 353 - The second principle is that tangible property, by whomsoever owned, should be taxed by the jurisdiction in which it is located, because it there receives protection and other governmental benefits and services.
Page 189 - The per cent of children who have 60, or more, square feet of playground space. 4. The per cent of teachers who have six or more years' training above the eighth grade. 5. The per cent of children enrolled who attend all day, and in adequate buildings owned by the school district.
Page 352 - Any proposed system of State and local taxation must, at the very outset, recognize certain, existing conditions and conform to certain practical requirements before it can be seriously considered as a basis for legislation. These conditions and requirements the committee has had constantly in mind. They may be stated briefly as follows : A. The proposed system, must yield the large revenues which our State and local government require at the present time.
Page 353 - The third principle, somewhat less clearly and generally exemplified by our tax laws but discernible none the less, is that business carried on for profit in any locality should be taxed for the benefits it receives.
Page 36 - ... merchants, bankers, contractors, and professional men of large practice — would perhaps come first. Such men are accustomed to handling business rapidly; are usually wide awake, sane, and progressive; are not afraid to spend money intelligently; are in the habit of depending upon experts for advice, and for the execution of administrative details; and have the tact and perseverance necessary to get the most efficient service out of everybody from the superintendent down.

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