USA > Massachusetts > Hampden County > Palmer > Town Annual Report of the Officers of the Town of Palmer, Massachusetts 1927 > Part 6
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COST
Volumes could be written upon cost. Cost could be analyzed very minutely. A complete story of every factor entering into it could be given. Reasons for every thing done-and justifiable ones, at that-could be advanced.
It has been shown that the increase in cost of educa- tion in Palmer is not an isolated instance; that it is, on the other hand, in absolute keeping with the experience of every school system throughout the State and country. (Not only in schools, but also in homes, commercial houses, mills, professional offices, etc., has this increase taken place.)
Comparison with others engaged in the State Comparison same endeavor is the only way to gage one's own status. This is done in the table immediately following.
An explanation is essential to a full understanding of the table. This is a state-wide comparison. The figures are taken from reports of the State Department of Edu- cation, entitled "Statistics of the Public Schools." One report is missing-1921. In these reports, statistics are
148
given for every one of the three hundred fifty-five (355) towns and cities in the State, which are divided into four (4) Groups :- Group I, Cities (There are 39) ; Group II, Towns of 5,000 Population or Over-Palmer is a member of this group (There are 79.) ; Group III, Towns of Less than 5,000 Population and Maintaining High Schools (There are 113.) ; Group IV, Towns of Less than 5,000 Population and Not Maintaining High Schools (There are 124.).
The Average Cost Per Pupil Based On Net Average Membership for each Group and the State-figured by the State Department-is given. Along side of these is given Palmer's, as figured by the State Department.
Total Cost Per Pupil
Group
1 II
III
IV
State Palmer
1917
$47.68 $43.35 $46.20 $51.40 $46.82 $30.44
1918
52.25
46.59
50.21
§
34.35
1919
58.07
53.96
58.44
56.66
57.20
38.58
1920
73.65
67.78
71.64
69.19
72.12
.44.99
1922
81.38
76.02
80.87
83.58
80.35
73.59
1923
85.13
78.40
82.79
86.58
83.65
77.55
1924
88.43
80.19
85.39
89.03
86.54
79.07
1925
90.09
82.72
88.78
92.88
88.52
78.87
1926
95.32
85.13
90.74
95.00
92.77
76.09
Average
$74.67 $68.24 $72.78 $78.04 $75.99 $59.28 § Missing in State Report.
Carefully study these figures. Compare Palmer's cost with that of any group in the same year and see if one can be found in the nine years given that is lower. You can not.
149
Compare her average of the average costs for the full nine years with that of each group and of the State. You will find it $15.39 less than that of Group I; $8.96 less than that of Group II; $13.50 less than that of Group III; $18.76 less than that of Group IV; $16.71 less than that of the State.
Palmer's standing in the State in the average expen- diture per pupil in average membership from all sources is two hundred ninety-three (293) in a possible three hundred fifty-five (355). In other words, only sixty-two (62) towns have a smaller cost.
Such a comparison would seem to indicate that, if increased school expenditure is a fault, a disease, or a sign of inefficiency, Palmer is rather mildly affected. Such a comparison should be direct refutation of any charge of extravagance.
Tax rate is always a mooted question. Tax Rate Any intelligent comparison on a state- wide basis must consider one prime thing-uniformity of valuation. If valuations are ex- tremely low, rates must be high; if valuations are high, rates must be low. This is axiomatic. To get a uni- formly applied method of evaluating property on a state- wide basis is impossible, for reasons too many to enu- merate here. Yet, taken all in all, the comparison made by the State Department of Education is probably as fair a method of comparison as any.
It sets forth these interesting facts for the year 1926 :- (1) Group I has an average tax rate of $31.34; (2) Group II-Palmer is in this-has an average tax rate of $31.60; (3) Group III has an average tax rate of $29.36; (4) Group IV has an average tax rate of $27.23; (5) the State has an average tax rate of $29.31; (6) Palmer's rate is $24.60.
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Palmer's rate is $6.74 less than that of Group I; $7.00 less than that of Group II; $4.76 less than that of Group III; $2.63 less than that of Group IV; $4.71 less than that of the State.
Out of three hundred fifty-five (355) towns and cities, there are only seventy-four (74) with a lower tax rate, or, in other words, two hundred eighty (280) have a higher rate.
For your full understanding of Palmer's State Rank relative position in the State in all matters that enter into a complete analy- sis of all factors that should be considered in an exhaus- tive study of school costs, this statement is given :- There are three hundred fifty-five cities and towns in the State. Palmer's relative standing is as follows :- Popu- lation, 67; Valuation of 1926 per Pupil in Net Average Membership, Year Ending June 30, 1927, 256; Expendi- ture for School Support from Local Taxation, Fiscal Year 1926, per $1,000 Valuation, 86; Per Capita Cost for Sup- port of Public Schools, Fiscal Year 1926, from Local Tax- ation, 231; Per Capita State Reimbursement, 300; Per Capita Cost for Support of Public Schools, Fiscal Year 1926, from All Sources, 293.
In the May Report to the School Com- Comparison of mittee, the Superintendent gave a com- 1913 and 1924 parison of local school costs in 1913 and 1924, with an analysis of the 1924 costs upon the basis of the 1913 dollar. In order that it may be studied by all interested in local school costs, it is here quoted :
"The question of public school costs in the United States is as wide-spread as the country itself. Every town and city in the nation thinks, often, that the condi- tion is a more or less purely local one. It is not.
151
"I have kept closely in touch with costs, not only locally, but country-wide. I have statistics and causes on a country-wide basis. What is true of our costs, is like- wise true of others, with one exception-that ours, as a rule, show a lesser, rather than a greater, increase.
"Dr. Moore, our Chairman, read a statement at a recent meeting headed 'Increase of 200 Per Cent. in Public School Costs in United States'. The following is quoted from it :-
'Public school costs in the United States have in- creased 200 per cent in 11 years according to an estimate announced during the past week by the United States bureau of education. Total expenditures of the public schools in the nation were estimated by the bureau to have increased from $522,000,000 in 1913 to $1,821,000,- 000 in 1924, or more than 200 per cent.
'The cost of living increased about 72 per cent. during the same 11 years. As the bureau estimated it, the ex - penditure in 1913 of 522 million dollars had a purchasing power of that amount, but the expenditure in 1924 of $1,821,000,000 had a purchasing power, in comparison, of only $1,056,000,000. This estimate would make the actual increase in cost about 100 per cent., the shrinkage being accounted for by the decreased purchasing power of the dollar chiefly by the rise in the cost of living.
'Important factors responsible for the increase in total annual expenditures on school support in the United States are the decrease in the purchasing power of the dollar; the great increase in school enrollment and atten- dance and consequent increase in number of teachers and equipment necessitated thereby; the large proportionate increase in attendance at secondary schools ; the provision of better facilities, particularly those which satisfy the
152
needs of a broader curriculum involving additional special subjects and teachers, and the need of a large school building program because of the practical stagnation of building and improvement during the war period.
'It should be remembered that we expect more of our schools now than in the past and that we expect also better work, better trained teachers, a far broader train- ing, more consideration to hygienic and sanitary condi- tions of buildings and grounds, and the like, and that materialization of all these ideals means vastly increased expenditure of money.'
"This article aroused my curiosity as to how we com- pared with this general trend for these specific years- 1913 and 1924. I, therefore, made a careful study of the costs of these years. This, I present in as brief a form as possible.
1913
1924
1). Total Cost
$43,236.15
$181,732.35
2). Regular Expenditures :
$43,236.15
$171,098.74
High
$11,691.96
$ 45,119.19
Grades
$31,544.19
$125,979.55
3). Average Membership:
1,475.84
1,959.17
High
148.65
250.1
Grades
1,327.19
1,709.07
4). Cost Per Pupil :
$30.15
$ 87.33
Grades
$23.76
$ 73.71
High
$78.65
$180.40
5). Other Expenditures :
0.00
$10,633.61
Americanization
0.00
$ 1,870.44
Continuation
0.00
$ 6,394.91
Playgrounds
0.00
$ 2,368.26
"In 1913, Americanization, Continuation School, and Playgrounds were not in force, as in 1924, at a cost of $10,633.61.
153
"In 1924, a Special Repair Appropriation of $7,015.00, repairs necessary because of former neglect, appeared, which, in any fair comparison, should be deducted. This leaves the really comparable appropriations of 1913 and 1924 at $43,236.15 and $164,083.74, respectively.
"On the basis of a 72% increase in the cost of living in 1924 over 1913, $164,083.74 is 172% of the cost in 1913 dollars, or $95,397.52, which would have been the cost were a dollar the same dollar in purchasing power in 1924 as in 1913.
"This $95,397.52 does not, nevertheless, represent an exact duplication of conditions other than dollars. For instance, there were 250.10 pupils in average membership in the High School in 1924 against 148.65 in 1913, an increase of 101.45 ; 1,709.07 in the grades in 1924 against 1,327.19 in 1913, an increase of 381.88.
"An increase of 101.45 at the cost per pupil in 1913- $78.65-would account for an increase in cost in the High School of $7,969.04; an increase of 381.88 at the cost of $23.76 would mean an increase of $9,076.47 in the grades.
"Were these, then, figured on the basis of 1913 costs, the total cost would be $43,236.15-actual cost of 1913-, plus $7,969.04-increase in High School cost-, plus $9,076.47-increase in grade cost-, or a total cost of $60,306.66.
"'The difference in cost between $95,397.52-cost in 1924 based on the 1913 dollar-and $60,306.66-the "would-have-been" cost in 1924 based on 1913 conditions, except the dollar-is $35,072.86. This might be termed the actual increase in cost-an increase of 58%.
"There are yet other factors that entered into this $35,072.86 increase-things that existed in 1924 that did not in 1913, such as a grade supervisor at $2,000.00 per year; additional clerk at $1,060.00; manual training at
154
$2,000.00 ; household arts at $2,000.00 ; additional fuel and light at $9,150.00; insurance at $700.00; medical inspec- tion at $2,100.00; vocational tuition at $1,500.00; total, $20,510.00. These are not all the factors; there are others not so easily given a financial denomination. The main- tenance of the new High School, Wenimisset School, and the eight-room addition on the Bondsville School, while entering into some of the allowances made in the forego- ing explanations, is not fully cared for and cannot be ; it, if one could figure it, would still reduce the increase. Unable to value it, we will forget it.
"The real net increase, as nearly as we can thus roughly figure it, would be the difference between $35,072 .- 86 and $11,924.42-the 1913 value of the $20,510.00 spent in 1924 for extras, such as grade supervisor, etc.,- which is $23,148.44, which would be only 38%. The real net difference, based upon the figures given above, with little-if any-doubling, is not large."
During two periods, school costs are Stop! Look! always assailed-period of high taxation Listen! and periods of business depression. The schools, of all public departments, are generally "picked upon" because, by the very nature of things, they are the largest spenders of public money. Then, again, the output of the schools is an intangible product; the effect of curtailment is not so apparent and immediate as if the product was measurable.
Curtail your highway department and you soon have poor roads. Curtail your police department and you get inadequate protection against thievery, assault, etc. Cur- tail your fire department and you see losses, otherwise preventable, occur. These are all physical and, there- fore, easily recognized as impairment of public service.
School losses are not so easily discerned; yet, the losses are vastly more irreparable. You can stand loss
155
of money or property. Can you stand your child or your neighbor's child being cheated out of his birthright :- at least, his birthright in America-a good education ? Remember the child passes this way but once. What he fails to get in his youth, is almost ungettable at any other time in life. Are you willing, for a few paltry dollars, to accept the responsibility for his failure to get what is his due ? I am not. None of us can dodge this res- ponsibility. We may think we can, but we can not. We may think we can shunt it off upon somebody else, but we can not. We may not sense we have it, but we have, nevertheless. It is ours. Shall we do our duty, or shall we shirk ? Whatever we do, we "get ours" accordingly.
This report may not seem to run true to Conclusion our opening declaration-that it would be brief. In view of what should, and could, be said, it is concise. This report is one of the few avenues that the schools have of "getting across" infor- mation. £ That we use so little-rather than so much-of space is to be wondered at. It may seem long to you ; to us, it seems short.
One phrase-partiality for none; justice for all- expresses our endeavors in conducting your schools. Our desires are strong; our attempts are often weak-not from lack of effort, but because of human fraility.
Due recognition of the valued consideration and timely efforts of the School Committee is hereby given ; of the zeal, enthusiasm, and endeavors of the teachers; of the co-operation, in the main, of the public.
Respectfully submitted, CLIFTON H. HOBSON
Superintendent of Schools
Palmer, Mass., January 5. 1928.
TABLE OF COSTS-EIGHT YEARS COMPARED
1920
1921
1922
1923
1924
1925
1926
1927
General Expense,
$ 5,810.64
$ 7,223.33
$ 8,670.89
$ 9,152.81
$ 9,022.67
$ 8,398.63
$ 8,673.77
$ 8,189.26
Teachers' Salaries,
57,474.37
72,072.06
77,859.29
79,233.46
89,001.04
94,315.32
97,089.99
100,095.28
Textbooks and Supplies,
5,356.89
5,889.20
5,951.94
7,014.25
7,006.93
8,147.72
8,077.92
6,466.58
Transportation,
4,925.60
5,708.00
5,997.30
6,862.85
8,204.52
9,951.60
10,009.35
9,479.25
Janitors' Services,
4,424.34
5,566.86
5,618.82
6,667.32
7,843.57
8,474.66
8,580.15
9,781.43
Fuel and Light,
7,274.27
9,516.71
7,579.23
13,347.73
14,597.24
15,796.46
10,699.10
10,297.76
Maintenance of Bldgs. & Grounds,
2,103.05
2,475.11
2,340.37
2,253.79
9,007.41
3,180.27
2,158.45
2,944.34
Repairs,
1,352.61
2,582.29
2,174.94
2,823.70
3,784.35
3,848.53
1,747.62
1,972.05
Music, Manual Training, Drawing,
3,532.61
3,564.13
3,838.61
3,885.22
4,013.83
4,513.74
4,121.54
3,823.31
Other Expenses,
2,547.73
3,612.41
4,637.93
11,340.92
7,891.72
6,809.33
7,304.06
8,462.17
Furniture and Furnishings,
1,929.80
1,374.97
1,970.72
2,365.85
1,065.69
1,527.59
1,306.07
557.26
Rent,
308.00
245.00
Commercial,
5,537.94
7,271.74
9,062.99
9,098.95
9,659.97
7,410.50
1,305.70
7,102.10
Special Heating,
791.28
2,100.77
5,551.52
Bills Payable,
3,506.94
2,846.65
Special Alterations at Palmer
Grammar School,
1,895.00
Improvement of Wenimisset Grounds,
20.00
Special Repairs,
Special Wenimisset Repairs,
4,120.49 4,590.60
Total,
$103,369.10 $132,709.52 $140,464.68
$159,598.37 $171,098.74 $181,085.44
$167,073.72 $169,170.79
Americanization, Vacation School, Playgrounds, Continuation School,
$ 237.38
$ 3,329.33 $ 658.05
$ 1,511.19 $ 1,870.44 $ 2,085.70 $ 1,684.25 $ 1,547.08
3,501.88 2,359.27
6,612.68
6,119.92
2,368.26 *6,668.57
6,951.96
7,526.18
6,608.75
$103,606.48
$141,900.00
$147,735.41
$167,229.48
$182,006.01
$181,763.10
$176,284.15
$177.326. 2
Average Membership,
2,144.93
2,169.90
1,984.11
1,945.65
1,959.17
2,106.25
2,210.11
2,206.75
Average Attendance,
2,044.19
2,104.23
1,899.62
1,867.78
1,885.78
2,028.19
2,127.80
2,151.00
Cost per Pupil Based on
Average Membership,
$48.19
$61.16
$70.79
$82.03
$87.33
$85.98
$75.60
$76.66
Cost per Pupil Based on
Average Attendance,
$50.57
$63.07
$73.94
$85.45
$90.73
$89.30
$78.52
$78.64
*This includes Smith-Hughes Fund, $292.74
COST PER SCHOOL
High
Thorndike Street
Park Street
Three Rivers
Commercial
$ 7,102.10
Fuel and Light
2,182.80
605.60
1,059.29
1,998.88
Furniture and Furnishings
139.08
16.20
116.76
8.50
General Expenses
127.99
66.75
59.00
64.05
Janitors' Services
2,590.93
1,200.10
1,200.10
395.10
Maintenance of Buildings and Grounds
894.26
287.42
278.86
198.54
Music, Manual Training and Drawing
321.43
428.28
503.20
487.96
Other Expenses
2,259.01
1,329.94
660.59
770.84
Repairs
498.16
131.49
801.04
40.57
Teachers' Salaries
21,970.60
10,777.08
12,897.86
10,375.93
Textbooks and Supplies
2,374.37
580.38
485.67
684.12
Transportation
4,128.20
1,628.81
1,501.30
184.50
Day Schools
$ 44,588.93 $ 17,052.05 $ 19,563.67 $ 15,208.99
Americanization
Continuation
$ 44,588.93 $ 17,052.05 $ 19,563.67 $ 15,208.99
Average Membership
289.61
264.57
376.97
268.81
Cost per Pupil based on average membership
$153.96
$ 64.45
$ 51.90
$ 56.58
Venimisset
Thorndike
Bondsville
Quabaug
District
Office
Total
978.20
1,668.82
1,148.97
543.70
111.50
10,297.76
14.14
156.35
5.80
100.43
557.26
58.59
49.00
€9.70
42.93
11.30
7,639.95
8,189.26
395.10
1,100.00
1,700.10
1,100.00
100.00
9,781.43
274.05
189.94
366.44
377.37
77.46
2,944.34
339.94
587.37
€54.66
379.28
121.19
3,823.31
677.33
644.04
778.00
1,151.80
190.62
8,462.17
43.68
399.06
58.05
1,972.05
8,129.77
9,763.32
16,643.42
6,830.38
2,706.92
100,095.28
525.99
607.63
770.92
412.70
24.80
6,466.58
418.20
141.45
227.55
645.14
604.10
9,479.25
11,811.31 $14,951.60 $ 22,764.62 $ 11,641.78 $ 3,947.89
$ 7,639.95
$169,170.79
1,547.08
6,608.75
11,811.31 $14,951.60
$ 22,764.62 364.11
$ 11,641.78 $
3,947.89 51.94
$ 7,639.95 2,206.73
$177,326.62
148.07
272.49
170.16
2,206.73
$ 79.77
$ 54.87
$ 62.52
$ 68.42
$ 76.01
$ 3.46
$ 76.66
8
$ 7,102.10
Appendix
FINANCIAL STATEMENT FOR YEAR 1927
Appropriation
Balance
Commercial
$ 7,200.00
$
Expended 7,102.10 10,297.76
$ 97.90
Fuel & Light
10,725.00
427.24
Furniture and
Furnishings
1,000.00
557.26
442.74
General Expenses
8,760.00
8,189.26
570.74
Janitors' Services
9,590.00
9,781.43
- 191.43
Maintenance of Bldgs.
and Grounds
2,100.00
2,944.34
- 844.34
Music, Manual Training
and Drawing
4,000.00
3,823.31
176.69
Other Expenses
8,835.39
8,462.17
373.22
Repairs
1,500.00
1,972.05
- 472.05
Teachers' Salaries 100,895.70
100,095.28
800.42
Textbooks and
Supplies
6,000.00
6,466.58
. 466.58
Transportation
9,976.02
9,479.25
496.77
Americanization
1,500.00
1,547.08
- 47.08
Continuation
7,365.00
6,608.75
756.25
$179,782.25
$177,661.76
$ 2,120.49
Smith-Hughes Fund *335.14
*335.14
0.00
$179,447.11 £ $177,326.62 $ 2,120.49
*This $335.14 is a Federal grant from the Smith- Hughes Fund, which cannot be turned into the Town Treasury, but must be added to the regular school appro- priation and expended for Continuation School salaries.
,
COST LESS REIMBURSEMENTS AND REVENUES RECEIVED AND RECEIVABLE 1927
§ General School Fund
$14,675.60
§ Continuation
2,951.63
§ Americanization
633.82
§ Vocational School
457.88
Tuition :
Continuation
369.52
State Wards
1,507.98
Towns
3,630.60
Personal
200.00
Rentals
468.50
Telephone
45.75
+ Smith-Hughes
335.14
Sale of Merchandise
227.95
$25,504.37
§ From State of Massachusetts.
+ From United States Government. Expenditures $177,661.76
Reimbursements and Receipts
25,504.37
Net Direct Cost
$152,157.39
Average Membership
2,206.73
Cost per Pupil Based on Average Membership,
$68.95 §
§ This, in reality, is the cost per pupil based on money raised by taxation. The appropriation was $179,447.11; to this was added the Smith-Hughes Fund, $335.14. The total amount available for expenditure was $179,782.25. A balance of $2,120.49 was unex- pended, making the total expenditure $177,661.76. Our reimbursements and received and receivable revenues were $25,504.37. The amount spent, therefore, from money raised by taxation was $152,157.39.
INDEX
PART I
Assessors' Report
53
Auditor's Report
97
Board of Health
81
Board of Public Welfare Report
56
Care of Soldiers' Graves
71
Cemetery Commissioner's Report
62
Chief of Police Report
72
Jury List
107
License Commissioner's Report
76
Planning Board Report
95
Road Commissioners' Report
77
Sealer of Weights and Measures Report
74
Selectmen's Report
102
Tax Collector's Report
51
Town Bookkeeper's Report
23
Town Clerk's Report
5
Town Officers-Expiration Dates
3
Town Warrant
111
Treasurer's Report
61
Tree Warden's Report
88
Trial Balance
47
Young Men's Library Association Report
89
PART II SCHOOLS
Appendix
160
Attendance Statistics
130
Calendar
127
School Committee's Report
123
School Officials
125
Superintendent's Report
129
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