USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1928 > Part 3
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62
TOWN REPORT
Massachusetts Free Public Library Commission, and immediately following receipt of the balance of the funds due under this bequest the Trustees conferred with the Commission, preparatory to the selection of a site for a Public Library building. The Commission and the Public Library Trustees have this matter under consideration, and it is confidently expected that there will soon be definite action in this respect.
An appropriation of $850.00 is recommended for the ensuing year.
F. LESLIE VICCARO, JOHN B. JUDKINS, ALVIN F. HEATH, ABBIE W. SARGENT, FRANK E. WALKER, LAURA R. JEWELL,
TOWN REPORT 63
REPORT OF BOARD OF ASSESSORS
Recapitulation
Town Appropriations : Town Budget
$92,823.89
State Assessments :
State Tax
3,060.00
State Highway Tax
446.20
Municipal Light Tax
13.18
County Assessments :
County Tax
4,291.47
Overlay (of current year)
1,167.52
Total
$101,802.26
Estimated Receipts
Income tax
$8,881.20
Corporation tax
2,558.75
Bank tax
204.95
Licenses
161.00
Fines
373.90
Special assessments
2,279.50
General government
886.00
Health and sanitation
311.90
Highways
100.00
Charities
859.28
Soldiers' Benefit
407.27
Schools
2,675.00
Library
56.21
Cemeteries
350.00
Interest on deposit
92.12
64
TOWN REPORT
Interest on taxes 765.98
Total receipts
$20,963.06
Total deductions
$20,963.06
Net amount raised by taxation
$80,839.20
Number of polls, 776 at $2 each
1,552.00
Total valuation $1,982,180.00 Tax rate $40.00
79,287.20
$80,839.20
Moth tax
222.99
Total amount of taxes in collectors books
$81,062.19
Statistics from Valuation Book
December assessments
$207.20
14 polls
28.00
$235.20
Abatements made in 1928
$285.60
On levy of 1927
318.13
On levy of 1926
147.19
Overlay reserved for abatements :
On levy of 1927
$1,800.12
On levy of 1928
881.92
CLIFFORD R. HOWE, GEORGE B. CROFUT, WILLIAM H. WHITING,
Board of Assessors.
65
TOWN REPORT
REPORT OF THE MERRIMAC TOWN FOREST COMMITTE TO JANUARY 1, 1929
This year your Town Forest Committee has set 1000 more white pine.
There have been 30 trees taken from the forest for roadside setting.
The brush has been removed from about six acres of young pines. Brush has also been removed from about 1000 rock maples which will soon be ready to re- set. We can supply some of these trees to any one de- siring them at reasonable prices.
The young pines have made a fine growth this year. We have up to date set out 33,500 trees.
We have sold a few cords of wood to citizens of the town which they have cut under supervision.
The portion of our Town Forest at the pumping station has received little attention as your Forest Com- mittee has not been able to get a working agreement with the present Electric Light and Water Board. We expect this will be overcome as it has in other towns of the state where they co-operate and work together for town improvement in the water-shed areas that have been set aside for Town Forests.
Total of Town Forest cost above purchase price to January 1, 1928, $264.50
Appropriation for use of Town Forest this year. $300.00
66
TOWN REPORT
Paid out for labor, setting trees and removing brush, $127.75
Cutting Wood
90.00
Express on trees
1.32
Teaming
4.00
$223.07
Received for wood
$36.00
Received for trees
60.00
$96.00
Making a net cost of
$127.75
Leaving, of the March appropriation not used
$172.25
This makes the cost of the Town Forest to Jan. 1, 1929, $392.25 above the purchase price.
We have on hand unsold 30 or more cords of wood the cutting of which we have paid for this year.
FRANK N. RAND,
CHARLES R. FORD,
JAMES. T. COLGAN.
TOWN REPORT 67
REPORT OF SEALER OF WEIGHTS AND MEASURES
To the Honorable Board of Selectmen, Gentlemen :
I have the honor to submit a report of the work in the Department of Weights and Measures for the year 1928, as follows :
Scales sealed 39
Liquid measures sealed 37
Gasoline pumps sealed 25
Oil measuring pumps 4
Stops sealed 122
Kerosene pumps sealed
2
Respectfully submitted,
JOHN A. HUTCHINS, Sealer.
68
TOWN REPORT
ANNUAL REPORT OF THE BOARD OF WATER COMMISSIONERS
The Board of Water Commissioners herein submit their twenty-fifth annual report for the fiscal year end- ing December 31, 1928.
We have added 13 new services during the year, making a total of 694, there were 70 services not in use or 19 more than December 31, 1927. As will be seen by the estimates for the ensuing year the expenses will be more owing to the necessity of taking up the pipe of most of the old wells and changing to open ends the same as the new wells installed a few years ago.
Estimates for the Ensuing Year
ESTIMATES FOR THE ENSUING YEAR
Gross expense of operating
$10,840.00
Bond payment
3,500.00
Interest
560.00
Construction
250.00
$15,150.00
ESTIMATED INCOME
Water rates
$9,100.00
Rent and engineer
1,032.00
Water in town buildings
100.00
Hydrant service
2,370.00
Maintenance
708.56
Cash on hand
1,839.44
$15,150.00
69
TOWN REPORT
We recommend that the Town appropriate :
For water in town buildings $ 100.00
For hydrant service 2,370.00
For maintenance 708.56
$3,178.56
CONSTRUCTION
Total expended
$4,731.70
CREDITS
Appropriation
$3,100.00
Laying service pipe
508.56
Sale of material
56.23
Light Dept. account payrolls
1,347.15
Construction cash Jan. 1, 1928
514.72
$5,526.66
Balance
$794.96
MAINTENANCE
Miscellaneous and repairs
$1,834.46
Oil and waste
93.99
Salary of superintendent
830.52
Salary of collector
509.92
Salary of commissioners
75.00
Fuel
2,765.28
Station wages
1,653.00
Office expense
519.20
Bond payment
3,500.00
Interest
700.00
Insurance
189.03
: $12,670.40
Total expended
$17,402.10
Cost of East Main St. extension
$2,420.25
Cost of Locust Grove extension
$99.82
70
TOWN REPORT
MONTHLY REPORT OF PUMPING STATION
Gallons pumped
Hours
Minutes
January
3,912,000
203
35
February
3,864,000
194
30
March
3,984,000
208
40
April
3,852,000
199
20
May
3,540,000
191
40
June
3,612,000
186
15
July
4,200,000
201
30
August
3,984,000
223
50
September
3,882,740
188
05
October
3,408,000
179
-
November
3,096,000
155
30
December
3,336,000
165
45
44,670,740
BALANCE SHEET
On hand and received :
Appropriation for construction
$3,100.00
Appropriation, water in town buildings
100.00
Appropriation hydrant service
1,906.20
Water rates
8,910.55
Repairing service pipe
88.59
Laying service pipe
508.56
Miscellaneous
110.89
Light Dept., rent of station
350.00
Light Dept., station wages
588.00
Light Dept., office expense
181.80
Light Dept., payrolls
1,347.15
Cash on hand, Jan. 1, 1928
2,049.80
$19,241.54
71
TOWN REPORT
Expended and on hand :
For construction
$4,731.70
For Maintenance
12,670.40
Cash on hand, Jan. 1, 1929
1,839.44
$19,241.54
LOUIS B. DAVIS, JOHN MARSHALL, CHAS. A. LANCASTER,
Board of Water Commissioners.
72
TOWN REPORT
ANNUAL REPORT OF THE MUNICIPAL LIGHT BOARD
The Municipal Light Board herein submit their twenty- fifth anual report for the fiscal year ending December 31, 1928.
We have added 33 light services and 2 power serv- ices during the year and there were in use Dec. 31, 1928 740 light services and 19 power services.
Estimates under Section 57 of Chapter 164 Gen- eral Laws.
EXPENSE
Gross expense of operating
$27,467.00
Depreciation 3 percent on $68,075.31 2,042.26
$29,509.26
INCOME
Private consumers
$27,600.00
Municipal buildings
633.48
Street Lighting 1,275.78
$29,509.26
To be included in the tax levy
1,909.26
EXPENDED 1928
Construction :
Street Lines and Street
Light Equipment
$5,972.15
Meters
389.75
Transformers
723.36
$7,085.26
1
73
TOWN REPORT
Cost of Construction :
Steam plant
$3,985.39
Electric plant
4,481.01
Stree lines
37,996.59
Transformer
10,314.26
Meters
9,243.86
Street lighting equipment
2,054.25
$68,075.36
Maintenance :
Current purchased
$16,136.04
Station wages
588.900
Rent of station
350.00
Repairing lines, etc.
1,119.57
Lamps, etc.
955.45
Tools
87.37
Salary of manager
1,318.95
Salary of collector
799.92
Salary of commissioners
75.00
Office expense
666.49
Insurance
197.70
Incidentals
1,771.23
$24,065.92
BALANCE SHEET
On hand and received :
Construction fund
Jan. 1, 1928
$5,363.59
Depreciation fund
Jan. 1, 1928
7,012.99
Reserve fund
Jan. 1, 1928
6,994.86
Operation fund
Jan. 1, 1928
4,000.00
Sale of power
9,223.28
Sale of light
20,560.48
74
TOWN REPORT
Appropriation town lights
1,753.04
Pole rentals
22.45
Sale of lamps, etc.
1,256.27
Miscellaneous
944.80
Use of truck
111.04
Interest on depreciation fund
304.32
Interest on reserve fund
318.29
.
$57,865.41
Expended an don hand:
Construction and renewals
$7,085.26
Maintenance 24,065.92
Depreciation fund
8,113.11
Reserve fund
7,313.15
Operation fund
7,000.00
Construction fund
4,287.97
$57.865.41
LOUIS B. DAVIS, JOHN MARSHALL, CHAS. A. LANCASTER,
Municipal Light Board.
75
TOWN REPORT
REPORT OF COLLECTOR OF TAXES
A. Raymond Waterhouse, Collector, in account with the Town of Merrimac :
FINAL ACCOUNT-1927 TAX LIST AND ADDITIONS
Dr.
To uncollected resident taxes (last report)
$7,393.40
To uncollected non-resident taxes (last report)
2,376.99
To uncollected Attitash Park taxes (last report)
400.60
To late assessments (last report)
28.08
To late collections (last report)
7,292.57
To additions since last report
2.00
To interest received on over-due taxes
655.30
$18,148.94
Cr.
By cash paid to Town
Treasurer
$17,578.78
By abatements 290.14
By tax titles held by the Town 280.02
$18,148.94
1928 ACCOUNT
Dr.
To 1928 tax list and additions $81,371.79
To interest received on over-due taxes
138.13
$81,509.92
76
TOWN REPORT
Cr.
By cash paid to Town Treasurer
$60,157.06
By uncollected resident taxes
11,402.97
By uncollected non-resident taxes
3,229.30
By uncollected Attitash
Park taxes
325.30
By abatements
324.60
By late assessments
20.00
By collections since Dec. 31, 1928
6,050.69
$81,509.92
+
UNCOLLECTED RESIDENT TAXES
Aldrich, George L.
$ 6.80
Allard, Ernest J.
24.40
Allen, Fred E.
34.00
Anderson, Charles B.
6.40
Bailey, Cora F. & James W.
62.00
Bailey, Lucy, heirs and Dev.
3.30
Baker, Albert G.
2.00
Battis, Elmer E.
133.55
Battis, J. William
99.20
Bernard, Melbourne G.
40.80
Bisson, Joseph
435.45
Blackden, Eli
2.00
Bond, Arthur R.
2.00
Bouley, Mary B.
64.00
Bousqet, Ida M.
60.00
Bridges, Charles E., bal.
24.75
Brown, Perley W.
4.80
Buckley, Leo J.
2.00
Burke, Oran W.
77.20
Bushong, William P.
2.00
Buzzelle, Ernest W. P.
3.60
TOWN REPORT
77
Campbell, Roy T.
2.00
Carroll, Esther
56.00
Carter, Loren E. & Hughenia
83.60
Chard, Franklin A.
62.55
Clark, Annie E.
78.75
Colburn, Horace E., bal.
8.40
Collins, John J. & Alice M.
59.70
Connor, J. Fred & Doris
74.00
Connor, Timothy, heirs
30.00
Coster, Fred
2.00
Crane, Willard R., bal.
36.75
Crossman, Chester E.
2.00
Davis, Clyde H.
6.40
Davis, Harriet J.
824.00
Davis, Herman F.
1,885.15
Dawley, Alfred E.
2.00
Deminie, Adelaide & Henry W.
113.55
Demerit, Charles J.
102.00
Dickens, Ella K., bal.
50.00
Donahue, Dennis F.
3.20
Eaton, Frank E.
2.00
Eaton, Leslie R. & Annie L.
46.00
Eldridge, Wallace L.
48.00
Ellis, Albert E. & Minnie M.
72.00
Foster, Willis J.
88.20
Frances, Edward
2.00
Glover, Almon E.
43.00
Greeley, Arthur B. & Mildred
88.00
Hall, Carl W.
2.00
Hall, George G. E.
65.25
Hamel, Arthur J.
34.00
Hardy, Frank E.
66.00
Hargraves, Arthur E.
92.80
Hargarves, Daniel E., bal.
38.05
Harvey, Wendell T.
8.80
Haskell, Horace W.
2.00
Haskell, Myron H.
2.00
78
TOWN REPORT
Heath, Fred L.
75.20
Herbert, Victor
19.20
Hills, Chester F. & Maria L.
76.00
Hopkinson, Fred T.
205.00
How, J. Duncan
112.80
Howeison, Rufus E.
44.00
Hoyt, Eva M. & Horace W.
117.25
Hughes, John H. & Hazel G.
42.00
Hughes, Laura B.
34.00
Hughes, Mary A.
84.00
Hume, Aaron A.
84.00
Hume, Aaron T.
2.00
Humphreys, James
51.95
Hutchins, John A.
3.20
Hutchinson, Oscar S. & Ethel A.
64.40
Kelly, Willard B., bal.
130.60
Kennedy, John
2.00
Kennett, F. Maynard
57.50
Kidston, Mary
9.20
Kingsbury, Ella E.
84.00
Knight, Harold L. & Helen L.
27.60
Kourian, George W.
3.20
Krebs, Harry C.
59.00
Lancaster, Charles L.
262.37
Lane, Ethel J., bal.
3.00
Lavalley, Wilfred
56.00
Legault, James
6.80
Legault, Henry
50.00
Leskivich, John
7.20
Lydston, W. W., heirs, bal.
52.00
Mccutcheon, Thomas & Margaret
92.00
McInnis, George A.
120.00
Mckinnon, Wm. F.
2.00
Merrill, Moses B.
66.00
Merrimac Shoe Mart
40.00
Merrimac Sweet Shop
100.00
Miles, Charles W., heirs
60.00
79
TOWN REPORT
Miner, Louise J.
52.00
Moore, Mary, heirs
82.00
Naismith, James B.
163.20
Peavey, Albert W.
2.00
Perkins, John F., bal.
46.00
Picard, Ludger
47.60
Prescott, Carl G.
2.00
Purdy, Austin H. et als.
94.00
Purdy, George B.
102.80
Rand, Frank H. & Fannie H.
410.10
Raymond, Harold W.
2.00
Roberts, Walter A. et als.
2.00
Rogers, Annie E. .
78.00
Sande, Charles E.
42.00
Sande, Lester
2.00
Sargent, John K. & S. Bixby
256.80
Sargent, Ralph H.
184.00
Smith, Albert B.
122.00
Smith, George P.
41.20
Spencer, Roy
2.00
Steer, William H.
168.20
Stewart, Charles W.
65.20
Street, Wm. H.
7.20
Streeter, Chester W., bal.
39.20
Streeter, Mary T.
40.00
Streeter, William C. & Josephine C.
193.50
Stuart, James H.
16.00
Sutherland, Annie L.
46.00
Sweeney, Harry
10.00
Tammick, Henry C.
36.40
Tilton, Starling
10.00
True, Donald S.
3.60
Urquhart, Arthur F.
2.00
Valleries, Joseph I., bal.
82.80
Wallace, Erle G. & Altha G.
101.20
Wallace, Loren H.
35.20
Wentworth, Chester
2.00
80
TOWN REPORT
Wood, Lucy
120.00
Worcester, Edward H.
47.70
Worcester, Georgia M.
418.80
Wright Garage Co.
552.40
Wright, Thomas W.
94.00
Total
$11,402.97
UNCOLLECTED NON-RESIDENT TAXES
Atwood, Altho P. & Newell D.
$ 48.40
Bishop, Carrie
14.00
Block, Isadore H. et als
35.20
Clapp Co., Charles G.
400.00
Cochrane, Herbert P.
6.00
Cottam, Archibald J.
64.00
Currier, Earl W.
14.00
Dawley, Julia A.
80.00
Dore, Leslie
122.00
Garavanta Heirs, John
82.00
Gay, Frank E.
4.00
Gillett, Burt W.
56.00
Grimm, Sarah A.
60.00
Hannan, William J.
300.00
Houghton, Joseph D., Heirs
76.00
Kinsman, Clara M.
20.00
Knapp, Carroll S.
2.50
Maggi, Ellen M.
66.00
Manning, Catherine C.
6.00
Marcus, Israel
792.00
Mears, Arthur L.
8.40
Rawsons Product Co.
282.00
Sawyer, Harland, Heirs
4.80
Senee, Adolphus
297.60
Spencer, Eleanor M.
144.40
Sargent, M., Heirs, bal.
188.00
81
TOWN REPORT
Walsh, Anna E. 8.00
Whitman, John R.
48.00
Total
$3,229.30 A. RAYMOND WATERHOUSE,
Collector.
1
Annual Report of the
School Committee
of the
Town of Merrimac FOR THE YEAR ENDING DECEMBER 31 1928
IN MEMORIAM
Ulara A. Umombly
Died December 11, 1928
Teacher of the Fourth Grade in The Center School
A Lover of Children A Sincere Friend Untiring in Her Service for Others A True Christian
5
SCHOOL REPORT
53rd. ANNUAL REPORT OF SCHOOL COMMITTEE
To the Citizens of Merrimac :
The School Committe respectfully submits this their fifty-third anuual report.
Immediately after the Town Meeting in March and the qualification of Irving M. Manning, who was elected a member, the commitee organized as follows: Harry A. Pease, Chairman and Irving A. Manning, Purchas- ing Agent and Secretary.
This year has been an active one for the School Committee. The usual duties of the committee are many and often quite difficult, and this year with elec- tion of a superintendent and a principal of the high school and several other changes in the teaching posi- tions, the committee feel that they have had a very busy year. The committee feels keenly its responsibil- ity to the children of the schools and to the voters of the town, and have endeavored to conduct the affairs of the school on an economical and business-like basis hat will not effect adversely a satisfactory educational result. The cooperation of our fellow townspeople in allowing us to proceed with our plans without undue criticism is deeply appreciated and we hope to continue. to merit their confidence.
Superintendent Herman N. Knox, who had served the town faithfully for the past nine years, resigned in April, his resignation to take affect October 14. As Merrimac is united with the towns of Salisbury, New- bury, and West Newbury into a Superintendency
6
SCHOOL REPORT
Union, the matter of electing a new superintendent to fill the vacancy had necessarily to be taken up by the school committee of the four towns acting as one com- mittee. Before a new superintendent was finally elected many meetings had been held in the various towns extending over a period of several weeks. Many very promising candidates appeared before the commit- tee and finally Doctor John C. Page was elected.
Doctor Page is a man who is especially well pre- pared for the position, both by training and by experi- ence. In June, 1928, he was one of two men who re- ceived the full professional degree of Doctor of Education from Harvard. He is, perhaps, the first man with this degree to accept a union superintendency in Massachusetts. His special contribution to the field of education is the "Comparison of Heredity and Environ- ment in Child Growth and Development," the result of which will appear under the Harvard Growth Study. In 1924 he was made a Master of Education by Har- vard. During the school year 1922-23 he studied at Teachers College, Columbia. 1908 he received the de- gree of Bachelor of Science from the University of New Hampshire. For nearly eight years he was Principal of the West Newbury High School. Since that time he has organized and administered science in the Scar- borough School, New York, has been Junior Master in a school in Boston, has been head of the Department of Education at the University of Maine, director of sum- mer courses in education for school officials and teach- ers, and has spent a year in special educational work in Chicago. He is a specialist in educational psychology and in child growth and development. Altogether he has had twenty years of experience in various educa- tional fields since his college graduation. The commit- tee feels that the schools should develop and show a marked improvement under Dr. Page's administration.
7
SCHOOL REPORT
Mr. Aubrey W. Taylor, who had been principal of the high school for seven years, resigned at the end of the school year in June, and Mr. Chauncey D. MacKay was elected principal of the high school. Mr. MacKay is a graduate of Boston University and has had several years of experience as a high school principal. He has been a successful teacher in his former positions and the committee has every reason to believe that under his administration the standard of the high school will be greatly improved. Five other changes have been made in the teaching positions this year which in every case has strengthened the school and increased the efficiency of the teaching force of the whole system. The commit- tee feels that although there is still much to be desired, we have at the present time probably the most efficient group of teachers working in the schools that we have ever had before and we hope that this very desirable condition may continue.
In the Merrimacport School a new steel ceiling has been put up to replace the old plaster ceiling which had been condemned by the State Building Inspector. This has been painted, as also were the plaster walls, and all the woodwork has been varnished, and new curtains have been purchased for the windows. This room now presents a very neat appearance and is undoubtedly one of the most attractive school rooms in town.
In the Prospect Street School electric lights have been installed and this building is now in first-class con- dition.
In the High School building the heating plants have been overhauled and are now in good running order.
One of the greatest problems which the School Committee has had to contend with this year is that
8
SCHOOL REPORT
of finding suitable room to accommodate the unusually large number of scholars. That must be provided for in some of the classrooms. In the fourth grade room the condition has actually become serious. There are fifty-three scholars enrolled in this grade this year and there are not seats enough in the room to accommodate fifty-three scholars. As this room is one of the smallest in the building it is not possible to put in more seats there. Also according to State Law one teacher shall not have under her care more than fifty scholars. It seemed that the logical thing to do was to provide an- other school room, furnish it with desks, seats, and the other necessary supplies, employ another teacher, and divide the room-to have two fourth grade rooms. The only room which it seemed could be used for this pur- pose was the one in the Davis Building formerly occu- pied by the Square and Compass Club. This room could be leased for the purpose, but the State Building Inspector would not allow it to be used as a classroom as he considered it unsafe. It was finally decided to in- stall the Platoon system in the fourth grade room. By this arrangement one-half of the scholars come to school in the forenoon and the other half come in the afternoon. This arrangement does not apply to those riding in the barges. These children come in the morn- ing and ride home at night, making it necessary for them to remain in school for the full day. This is not entirely satisfactory but is the best that can be done under the circumstances. The seating condition in the fourth grade room is the worst of any at the present time in the Center School, but in several of the other rooms the condition is nearly as bad. The fact of the matter seems to be that the town has not only worn out this old school house but has actually outgrown it also. Not only has this building through its many years of constant use been finally reduced to a condition where it is no longer prudent to expend large sums of money to
9
SCHOOL REPORT
repair it, but it has actually come to a point where it is no longer large enough to accommodate the number of pupils who must attend school there. It is a very ex- pensive building to operate and is very unsatisfactory for the purpose for which it is used. The teachers and pupils there are seriously handicapped and they are constantly working at a great disadvantage.
In regard to the school supplies, we have this year purchased several of the most modern maps and geographies which are now being used to good ad- vantage, and also several of the latest and most ap- proved textbooks and reference books have been secured.
The committee feel that the past year has been one of marked progress for the schools of Merrimac.
HARRY A. PEASE, F. E. SWEETSIR, IRVING M. MANNING,
10
SCHOOL REPORT
17
REPORT OF SUPERINTENDENT
To the School Committee of Merrimac : Gentlemen :
This, my first annual report, covers a short period only, at the end of the calendar year 1928.
The outstanding need of Merrimac is a new school building in place of the present one at the Center. You do not need to be told this; you know it already, and have made it apparent by your responses on many occasions.
The rate of total tax on every thousand dollars valuation in Merrimac is high. Among 113 Massachu- setts towns having a population of less than 5000 and supporting a high school, only two others have a higher tax rate on each thousand dollars valuation. But the apportioned share of this local tax money that Merri- mac spends on its schools is a different story. 94 of the aforesaid towns of Merrimac's type spend a larger amount per child, and only 18 spend less. Even if the latter comparisons are made by figuring the amount spent on schools per thousand dollars valuation, it leads to but one conclusion, namely, that the share of total tax money which Merrimac has apportioned to its schools does not compare favorably with the share ap- portioned by other Massachusetts towns of the same type, state reimbursements of course being deducted.
The rural sections of most of our country are hard hit in their effort to support schools adequately; in rural Massachusetts the burden of keeping in step from
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SCHOOL REPORT
a general property tax would be unendurable were it not for state reimbursements. Even so, it is all but unendurable. In most of the countries of Continental Europe, teachers' salaries are paid in full by the state ; in Australia and in Hawaii, the total cost of education is paid by the state. We of rural New England, with our traditions of local self-government, do not take kindly to the idea ; but every court case in recent years has been decided in favor of the proposition that educa- tion is a state concern. In spite of this, the erection of a school building is, under present conditions, a matter of local financing.
Members of state tax commissions and students of public finance agree very closely on two points : (1) that general local property taxes on homes have risen to the point of a national scourge, and (2) that more money is needed for schools, roads, and other public enterprises. The significance of state reimbursements is just this : that the points aforementioned are being recognized and a beginning is being made to correct them. In the meanwhile the situation calls for courage. The recent attitude of Montana under worse conditions of a similar nature will always stand out as heroic in American educational history.
As a state, Massachusetts can well afford adequate support for education ; in fact, she stands fourth among all the states of the union in the amount of available current income per child of school age. This figure is somewhat better than the following: in the average effort which her citizens make to support education, today she stands twenty-third.
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