Town annual report of the officers and committees, 1940, Part 12

Author: Abington (Mass. : Town)
Publication date: 1940
Publisher: Abington, Mass. : The Town
Number of Pages: 350


USA > Massachusetts > Plymouth County > Abington > Town annual report of the officers and committees, 1940 > Part 12


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During the year Miss Linda Branca of Dorchester was added to the staff. Her work is of a remedial nature. Most of those pupils who heretofore did not appear to be interested in attending school, under Miss Branca's influence, seem to have taken on a new interest. Such help is not only an advantage to the particular pupils concerned, but aids the progress of all of the pupils in that those who from the start are interested in their subjects are not retarded by those who, unless guided properly, are apt to lag behind.


In submitting this report, your Committee wishes to thank the people of Abington for the interest which they have shown in the work of the Committee, and ask them for their continued support.


Respectfully submitted,


GEORGE F. GARRITY, Chairman. MERRILL D. HASKINS, Vice-Chairman. HENRY E. CLAFLIN. H. PALMER BLAKE. NORMA CHENEY KENT.


8


REPORT OF THE SUPERINTENDENT OF SCHOOLS


To The School Committee of Abington :


For fifty-three years Abington School Committees have received annual reports from the Superintendents of the Abington Schools, and there are many of our Townspeople who remember the schools, the School Committees and Superintendents who have served them through the entire period. If time and space permitted it might be interesting to philosophize at length on what the fifty-three years have witnessed, but in this, my first report, I shall content myself by recalling that these fifty-three years have spanned the major part of the almost explosive growth of the secondary school, the virtual disappearance of the "district" school through centralization, and greatly increased training require- ments for teachers. They have also spanned the transi- tion of the United States from a second rate debtor nation to the leading creditor nation of the world as the old, comfortable, well appointed, Victorian age has given place to the new, far from comfortable, exciting but terrible, uncertainties of today.


Whatever nostalgia we may or may not have for the past, we cannot go back. We live and build now and must believe that we are building a better and braver America and world. We can't lose faith with the future and the world of our children. We must decide what is really important, what we really want and not waste our efforts on non-essentials. It is with these thoughts in mind that we are planning the work of our schools.


A fair assumption is that we all want our children to determine their own lives. Self determination, however, can only be successful on a large scale first through self discipline, and second, through wise individual choice of goals and methods for attaining them. Neither of these can be achieved with any degree of consistency except through practice, and it is here that the homes and the schools can perform their most useful function. Mr. Landy has ably detailed the philosophy of the approach at the secondary level, yet the success of the method in


9


the high school is dependent to an almost unbelieveable degree upon what precedes the high school and even the elementary school. It is said that Dr. William Osler, when asked by a young mother when she should start training her daughter, asked how old the child was. When the mother replied "Two years," Dr. Osler answered, "Young lady, you are already two years late."


We have long thought of democracy as being that form of government in which the State is subordinate to the people instead of the people being subordinate to the State, as under totalitarian rule. We have talked of the rights of the individual-the right of free speech, the right of freedom of the press, the right of freedom of re- ligious belief, and so forth, with particular emphasis upon "the right." For too long we have taken these rights for granted and forgotten whence and how they came, and the fact that there can be no rights unaccom- panied by duties. Freedom of speech is your right and my right, but only because we, along with countless other people, join in the protection of that right for all of us.


From the first day of school, duties as well as rights must be accepted and discharged, and it is the just ex- pectation of the people that the children entrusted to our teachers shall learn to discharge these duties in such a manner as to sustain and foster our democratic way of life. For eight years all of our children devote their attention to the mastery of the "tool subjects," frequently called drill subjects. Among these we have thought of the traditional three "r's" as being most im- portant, yet over and above these three is a fourth which, like the other three, can be mastered only by long practice and drill. This fourth and most important member of the quadrumvirate is "responsibility," which we cannot shirk if our way of life is to survive. No mat- ter how well we may learn the first three "r's" we are not educated for democracy without the fourth. So much for the generalized philosophy deciding our goals and shaping our methods.


SCHOOL FINANCE


Each and every year we are faced with the practical limitations set by the share of the town's resources al- lotted to the education of its children. Probably no one really begrudges money spent on the training of our children if the spending is wisely done, but whether we


10


like it or not there is only so much money available, and it is just that a detailed accounting be made to those who pay the bills.


This year I am adopting in its entirety the accounting method used by the Commonwealth in keeping its school records. It seems to me that, since the State re- quires its reports in this form, the simplest and most consistent presentation is the one which uses the same labels and subdivisions all of the time. Accordingly I shall number accounts as the State numbers them, and to clarify the numbering I shall give the accompanying legend word for word as issued by the State.


LEGEND IN EXPLANATION OF "BREAK-DOWN" OF ACCOUNTS


The numbers at the left of the various items refer to the items given in making returns to the State. It seems advisable to use the same system in all school account- ing. The account numbers and their significance are as follows :


15. Salaries of Supervisors, Principals, and Teachers .- In case an employee serves in both the ele- mentary and secondary grades, pro rate his salary be- tween the proper groups as elementary, junior high, and senior high schools. Also enter school librarian.


16. Expenses of Supervisors, Principals, and Teachers .- Include salaries of persons serving as clerks in the principal's office, traveling expenses, stationery, office blank forms.


17. Textbooks .- Include educational film, textbooks and supplementary books, with express charges on the same. Do not include books for the school library, which should be reported under "Libraries", item 23.


18. Stationery, Supplies, and Other Expenses of In- struction .- Supplies are those things which, when once used, are actually or constructively consumed, including writing paper, drawing paper, blank books, chalk, ink, pencils, pens, adhesives, fasteners, carbon paper, rubber stamps, typewriters, typewriter supplies, globes, maps, and charts; supplies for physical education such as baseballs, bats, footballs, basket balls, etc .; magazines and newspapers for classroom use; test tubes, litmus paper, filter paper, polishing and abrading supplies,


11


drugs, chemicals, cleansers, labratory supplies, food supplies, freight and cartage on supplies; gas or elec- tricity used in domestic arts and electric power used for manual training.


"Other Expenses of Instruction" includes expenses incident to courses for teachers and car fare of teachers where allowed.


OPERATION OF SCHOOL PLANT


Under this general heading should be included all expenditures for keeping the buildings open and ready for use. In cases where elementary and secondary schools occupy the same building, the expenses for operating the plant should be apportioned according to the number of square feet of floor space occupied by each.


19. Janitor Service .- Include salaries or pay of janitors, janitors' helpers, engineers, firemen, matrons, watchmen, and cleaners.


20. Fuel .- Include expenses for coal, fuel, oil, wood, kerosene, gas, electricity, weighing, freight, and cartage on fuel; and other expenses incurred in securing fuel.


21. Miscellaneous Expenses of Operation .- Include water, light, power; janitors' supplies, such as brooms, mops, soap, dusters, floor oil, and other cleaning sup- plies which are consumed in using or are not expected to last from year to year; electric bulbs, paper cups, toilet supplies, towels and laundry work; telephone service in the several school buildings; miscellaneous expenditures necessary for operation of the school plant. (See also "Repairs, Replacement and Upkeep" item 22 and "New Equipment", item 36.)


MAINTENANCE OF SCHOOL PLANT


22. Repairs, Replacement, and Upkeep .- Under this item, include all expenditures made for the restoration of any piece of property (grounds, buildings, or equip- ment) to its original condition of completeness or effi- ciency ; normal repair of buildings; upkeep of grounds; repairs and replacement of old or worn-out equipment, cost of labor and materials incident to the repair of buildings; including painting, glazing and repair of plumbing, lighting, heating, and ventilating equipment, replacement of worn-out equipment and furniture, such


12


as blackboards, bookcases, desks, chairs, window shades, clocks, flags, flagstaffs, musical instruments, laboratory furniture, machinery, adding machines, dup- licating machines, and electric fans, and tools for in- struction in vocational subjects, domestic science and manual training. Do not include expenditures for new equipment, except such as is provided to replace worn- out or destroyed similar equipment. (See "New Equip- ment", item 36.)


Do not include expenditures for permanent im- provements of grounds; alteration of old buildings, such as tearing out walls, enlarging rooms, building of additions, putting in partitions, nor for additions to equipment, all of which should be included under "out- lay", in items 35, 36, and 37.


AUXILIARY AGENCIES


23. Libraries .- Include stationery and supplies used in the school library; books, pamphlets and magazines purchased for the school library. Do not include the cost of textbooks or salaries of librarian, such salary being included in Item 15.


24. Promotion of Health .- Include salaries of school physicians, school dentists, school nurses; medical, dental, and nurses' supplies; blanks and office supplies used in connection with health work. Include expendi- ture by board of health if school physician, nurse, and dentist are under its control. (Expenditures for physical training required of pupils should be included under "Expenses of Instruction", items 15, 16, 17, and 18.)


25, 26. Transportation .- Include all expenditures for the transportation of pupils to and from school, in- cluding the purchase or hire, operation, and mainten- ance of vehicles; car fares; board in lieu of transporta- tion. Do not include payments for private school trans- portation. Enter these in designated space on page 5.


27. Tuition .- Payments for the tuition of pupils at- tending the public schools in other cities and towns, in- cluding pupils committed to county training schools. Do not include payments for tuition of pupils attending vocational schools.


28. Miscellaneous Recreations .- Include wages of employees having to do with school playgrounds and recreation centers, school athletics, track and field


13


meets, contests, field days, matched games, and all other exercises of a recreative nature not included as a part of the regular curriculum. Expenditures for physical training required of pupils should be included under "Expenses of Instruction", items 15, 16, 17, and 18. (See also "Promotion of Health", item 24.)


28 .- 2. Provisions for Luncheons .- Include the cost of maintaining lunch rooms.


28 .- 3 and 4. Other Miscellaneous Expenses .- In- clude insurance of school buildings (paid from school or other appropriation) ; rental of rooms for school pur- poses; badges for newsboys; medals and prizes; express and cartage other than on books, supplies, and fuel; miscellaneous printing and advertising; pensions; lec- tures; social centers; expenses incident to commence- ment exercises and school entertainments, such as rent of halls, music, decorations, programs and diplomas; expenses incident to teacher's institutes; interest on school bonds entered yearly as paid, if paid from school funds; and other auxiliary and sundry activities.


28 .- 4. Insurance


GENERAL CONTROL


Under "General Control" include all overhead costs or expenses of regulative and executive service, includ- ing expenditures for the business and educational ad- ministration of the public schools.


30. School Committee


(a) Salaries of school committees in towns in superintendency unions.


(b) Expenses of school committee and of busi- ness office.


31. Superintendents: Salaries and expenses of of- fice .- Superintendents office : salary of superintendent of schools, assistants, clerks, and stenographers; station- ery, postage, supplies, traveling expenses, printing, and other miscellaneous expenses of the office.


Compulsory attendance and school census: Include salaries and expenses of attendance officers, census enumerators, and clerical help; psychiatrists; blanks and other supplies. Tests. House telephone, profes- sional publications.


14


OUTLAY


25. New Grounds, Buildings, and Alterations .- In- clude payments for lands, all costs of acquiring title, original grading, and improvements to the grounds; payments for new buildings, including architects' fees, advertising for contracts, payments on contracts, for construction, and installation of plumbing, lighting, heating, and ventilation equipment.


Alteration of old buildings includes the cost of tear- ing out of walls; enlarging rooms, buildings or addi- tions; putting in partitions; but not including ordinary repairs, as defined in item 22.


36. New Equipment .- Include cost of all new equip- ment (Excepting such as replaces worn out or destroyed similar equipment) such as tables, desks, musical instru- ments, cupboards, filing cabinets, racks, stands, adding machines, duplicating machines, electric fans; window shades; clocks; physical, chemical, biological and other scientific laboratory and demonstration apparatus; machinery, tools, and other equipment for domestic science, manual training, etc .; express and cartage on new equipment.


Vocational Education. - Not to be included in School returns to Department of Education.


Tuitions for vocational education are reported to the State as entirely distinct from other educational ex- pense and in many towns are not a part of the school appropriation. While this is not the situation in Abing- ton, such tuitions are carried as a separate account.


COMPARATIVE FIGURES FOR ESTABLISHMENT OF 1941 BUDGET INCLUDING $1200 APPROPRIATION


State


Abington Expenditure 1940


Abington Cost Per Pupil 1940


Abington Estimate 1941


Abington Cost Per Pupil Cost Per Pupil 1941 1940


INSTRUCTION


15. Salaries of principals, supervisors and teachers


$59,820.98


$59.88


$62,418.92


$60.60


$75.11


16. Expenses of principals, supervisors and teachers


444.68*1


.45


475.45*1


.66


141.30*2


.16


200.00*2


19.11§


933.54


1.53


1,200.00


1.16


1.14


18. Stationery, supplies and other expenses of instruction


1,206.62


1.49


1,400.00


1.36


2.77


283.57§


OPERATION OF SCHOOL PLANT


19. Janitor service


5,355.16


5.36


5,518.22*1


5.36


20. Fuel


4,711.61


4.72


5,200.00


5.05


21. Miscellaneous expenses of operation (in- cluding water, light, power, janitors' supplies)


2,199.81


2.24


2,435.00


2.36


39.63§


($12,306.21§1)


($12.32)


($13,153.22)


($12.77)


($11.73)


*1 Salaries


cos Money from the $1200 special appropriation, none of which went to salaries


*2 Expense


§1 Including money from the $1200 special appropriation


15


($63,443.50§1)


($63.51)


($65,694.37)


($63.78)


($79.02)


17. Textbooks


593.70§


,


Abington Expenditure 1940


Abington Cost Per Pupil 1940


Abington Estimate 1941


Abington


State Cost Per Pupil Cost Per Pupil 1941


1940


MAINTENANCE OF SCHOOL PLANT 22. Repairs, replacement and upkeep.


825.75


.86


1,650.00


1.60


3.11


30.70§


($856.45§1)


AUXILIARY AGENCIES


78.12


.13


100.00


.10


.14


50.58§


($128.70§1)


16


24. Promotion of Health


2,740.00*1


2.96


2,805.00*1


2.93


1.68


208.59*2


215.00*2


10.93§


($2,959.52§1)


($3,020.00)


25. Transportation


2,159.00


2.16


2,175.00


2.11


2.87


26. Transportation


27. Tuition


61.71*3


.06


15.00*3


02


1.11


28. Miscellaneous:


(Recreation, Luncheon, Insurance, Other)


758.00*4


3.09


800.00*4


2.03


.90


304.00*5


206.00*5


23. Libraries


183.06*6 1,839.98*7 6.87§


345.00*6 738.02*7


($3,091.91§1)


($2,089.02)


29. TOTAL for support


$83,971.91


$85.09


$87,896.61


$85.34


$100.56


(Excluding general Control)


(85,007.00§1)


GENERAL CONTROL


30. School Committee: (Salaries, expenses and office)


$300.00*1


.33


333.33*1


.34


20.65*2


25.00*2


10.80§


(331.45§1)


($358.33)


31. Superintendents:


(Salaries, expenses and office)


3,534.26*1


3.87


3,721.05*1


4.00


311.18*2


395.00*2


24.50§


($3,869.94§1)


($4,116.05)


4.34


3.79


4,166.09


4.21


(4,474.38)


35. New Grounds, buildings, alterations


50.00


.05


50.00


.05


*3 Correctional *4 Recreation


*5 Other Salaries


*6 Other Expense


*7 Insurance


1


17


32. TOTAL for general control (30, 31)


(4,201.39§1)


Abington Expenditure 1940


Abington Cost Per Pupil 1940


Abington Estimate 1941


Abington


State Cost Per Pupil Cost Per Pupil 1941


1940


36. New equipment


955.55


1.09


755.00


.73


129.29§


37. TOTAL for outlay (35, 36)


1,005.55


1.14


805.00


.78


6.86


(1,134.84§1)


38. TOTAL for support (same as 34)


88,098.10


89.30


92,370.99


89.68


(89,208.39§1)


39. GRAND TOTAL for support and outlay ......


$89,143.55 (90,343.23§1)


$90.43


$93,175.99


$90.46


$111.20


Vocational Education Tuition


687.29


1,000.00


.97


Conrad Shoe or Town of Abington


50.00


$89,880.84 (91,080.52§1)


Returned


386.80*1


$95,173.07


92.41


.12*2


.32§


($91,467.76§1)


$94,175.99


91.43


18


19


SCHOOL DEPARTMENT ESTIMATES 1940


1940


1941


SALARIES


Expenditures Estimates


15. Principals, supervisors, and teachers


$59,820.98 $62,418.92


16. Expenses of principals, supervisors, and teachers


444.68


475.45


19. Janitor service


5,355.16


5,518.22


24. Promotion of health:


Nurse


1,240.00


1,260.00


Dental Nurse


1,000.00


1,020.00


Physician


250.00


250.00


Dentist


250.00


250.00


Substitute Nurses


25.00


28. Miscellaneous:


Recreation


758.00


800.00*4


Cartage


30.00


30.00*6


Cafeteria


274.00


176.00*5


30. School Committee


300.00


333.33


31. Superintendent Salaries and expense of office:


Superintendent


3,237.50


3,333.33


Attendance


100.00


100.00


Clerk


196.76


237.72


Census


50.00


$73,257.08


$76,277.97


25.


26. TRANSPORTATION


2,159.00


2,175.00


27. TUITION


61.71


15.00


28.(4) INSURANCE


George D. Wheatley Successor to How- land Nash & Cole


887.19


377.97


John Matheson


410.32


201.95


Phillip S. Collins


145.75


22.99


Howard W. Belcher


304.76


25.54


Slattery Insurance Agency


91.97


37.57


Travelers


72.00


$1,839.98


. $738.02


*4-Recreation *5-Other Salaries


*6-Other Expense


20


SALARIES


Expenditures Estimates


1940


1941


GENERAL EXPENSE


16. Expenses of principals, supervisors and teachers


19.11§


17. Textbooks


933.54


1,200.00


593.70§


18. Stationery, supplies, and other expenses of instruction


1,206.62


1,400.00


283.57§


20. Fuel:


Oil


3,673.97


3,900.00


Electricity


907.20


1,150.00


Gas


130.44


150.00


21. Miscellaneous expense of operation:


Janitors' supplies


650.62


725.00


Light and small power


999.93


1,125.00


Water


395.74


425.00


Telephone


153.52


160.00


39.63§


22. Repairs, replacement and upkeep .....


825.75


1,650.00


23. Libraries


78.12


100.00


50.58§


24. Promotion of health:


Travel


100.00


100.00


Supplies


108.59


100.00


Office Expense


10.93§


15.00


28. Miscellaneous:


Graduation


111.50


150.00


Miscellaneous cartage


19.75


25.00


Other auxiliary


30.31


35.00


Printing


10.00


Prizes


21.50


25.00


School entertainment


50.00


Sewerage


50.00


6.87§


30. School Committee


20.65


25.00


10.80§


$141.30


$200.00


30.70§


21


Expenditures Estimates 1940 1941


31. Superintendent:


Stationery


75.57


100.00


Home telephone


38.24


40.00


Travel


100.00


100.00


Convention


50.00


Prof. Publication


3.00


5.00


Tests


74.37


100.00


Census


20.00


24.50§


35. New grounds, buildings, alterations.


50.00


50.00


36. New equipment


955.55


755.00


129.29§


TOTAL EXPENSE


$11,825.78 $13,970.00 (13,025.46§1)


22


SALARIES


Names


1940


1941


Decrease


Increase


HIGH SCHOOL


Landy


$1,080.00


$540.00


$540.00


Frolio


2,400.00


2,450.00


$50.00


Carsley


1,640.00


1,740.00


100.00


Chadbourne


1,660.00


1,752.00


92.00


Curtin


13.33


1,240.00


1,226.67+


Gardner


1,020.00


1,020.00


A. Gorman


1,652.00


1,700.00


48.00


C. Gorman


1,540.00


1,640.00


100.00


Haggerty


1,490.00


193.75


1,296.25


Hart


1,710.00


1,710.00


Hill


1,640.00


1,740.00


100.00


Kelleher


1,360.00


1,360.00₺


Leach


252.00


500.00


248.00


Lynes


420.00


420.00


§


Matiyosaitis


707.50


707.50


§


Morey


1,800.00


1,800.00


Moulton


600.00


1,540.00


940.00₺


Palopoli


595.84


1,419.17


823.33*


Pray


840.00


840.00


Stewart


1,225.56


1,225.56


§


Walsh


1,800.00


1,800.00


Science Teacher


1,200.00


1,200.00₺


Total High School


$24,086.23


$24,324.92


$6,049.31


$6,288.00


NORTH SCHOOL


Frahar


$2,340.00


$2,340.00


Branca


200.00


510.00


310.00₺


Campbell


1,470.00


1,500.00


30.00


Dunham


1,320.00


1,370.00


50.00


A. Gervais


1,450.00


1,450.00


....


Goodspeed


1,450.00


1,450.00


C. Higgins


1,418.50


1,450.00


31.50


...


*Returned from leave of absence.


+New Teacher.


§Left Service.


23


Names


1940


1941


Decrease


Increase


Kells


1,360.00


1,450.00


90.00


Lydon


1,450.00


1,450.00


M. E. Murphy


531.00


531.00


§


R. Murphy


1,115.50


1,170.00


54.50


Rourke


1,106.50


1,170.00


63.50


Smith


1,432.00


1,450.00


18.00


Sweeney


1,447.75


1,450.00


2.25


Tyler


1,450.00


1,450.00


Kirby


400.00


400.00


Total North School


$19,541.25


$20,060.00


$531.00


$1,049.75


CENTER SCHOOL


Crowley


$1,800.00


$1,800.00


Aherne


1,120.00


1,170.00


$50.00


Barteaux


1,450.00


1,450.00


Branca


200.00


510.00


310.00₺


Dennis


1,470.00


1,500.00


30.00


Farrar


1,438.75


1,450.00


11.25


Gallant


1,120.00


1,170.00


50.00


MacGovern


1,070.00


1,120.00


50.00


Wilde


1,120.00


1,170.00


50.00


Wilkes


1,447.75


1,450.00


2.25


Kirby


400.00


400.00


Total Center School


$12,236.50


$13,190.00


$953.50


SUBSTITUTES


High School


82.50


North School


193.50


Centre School


9.00


$285.00


500.00


215.00


Teachers devoting time to all schools:


Burkett


39.00


39.00


M. Gervais


1,240.00


1,340.00


100.00


15 V. Higgins


336.00


864.00


528.00


Maguire


900.00


900.00


Tyni


1,140.00


1,240.00


100.00


TOTAL


$3,655.00


$4,344.00


$39.00


$728.00


24


Names


1940


1941


Decrease Increase


Guidance


Shumway


17.00


17.00


EXPENSES, PRINCIPALS, SUPERVISORS AND TEACHERS


16. Nogueira


$444.68


$475.45


$30.77


JANITORS AND CLEANERS


Thackleberry


1,336.66


1,500.00


163.34


Calderara


1,049.92


1,066.67


16.75


Meserve


132.50


132.50


Clark


1,434.88


1,434.88


19. Deady


1,266.80


1,316.67


49.87


Brown


67.20


75.00


7,80


Tisdale


67.20


75.00


7.80


Substitutes


50.00


50.00


NURSES AND DOCTORS


Eagan


1,240.00


780.00


460.00


Franzen


480.00


480.00


24. Thrasher


1,000.00


1,020.00


20.00


Substitute Nurses


25.00


25.00


Chessman


250.00


250.00


Record


250.00


250.00


MISCELLANEOUS


Aherne (Coaching)


50.00


50.00


Campbell


100.00


100.00


Dennis


100.00


100.00


28. Morey


288.00


300.00


12.00


Walsh


220.00


250.00


30.00


Lynes-Higgins


274.00


176.00


98.00


(Lunch)


VanDale (Cartage) ..


30.00


30.00


......


SCHOOL COMMITTEE


30. Tupper


300.00


333.33


33.33


SUPERINTENDENT SALARIES


Atwood


(Attendance)


50.00


50.00


Eagan (Attendance)


50.00


50.00


Hawkes


31.


(Superintendent)


1,725.00


1,725.00


Newman


1,512.50


3,333.33


1,820.83


Nogueira (Clerk)


196.76


237.72


40.96


Census taker


(Clerk)


50.00


50.00


TOTAL SALARIES


$73,257.08


$76,277.97


$9,051.81


$12,072.70


INCREASE IN SALARIES


$3,020.89


25


In order to judge a budget fairly, a standard of com- parison must be established. While ordinarily a com- parison with previous years may be sufficient, Abington has had its two elementary school buildings for so short a time that our experience is insufficient, particularly with respect to maintenance, to make a comparison meaningful. It is for this reason, especially this year, that I should like to draw parallels with State experience rather than past years in Abington. Therefore, every item of expenditure for the year 1940 has been carefully allocated to its proper account and shown in relation- ship with 1940 State statistics and 1941 estimates. The State has lumped some of the items so that in a few cases totals only are available for comparison. Abing- ton gross costs for each account in 1940 are shown to- gether with costs per pupil in average membership*, Abington 1941 gross estimates are shown together with costs per pupil, and finally, State costs per pupil in average membership are shown (gross figures for the State are not given.) It will be noted that Abington's costs, when measured by the same yardstick used by the State, are lower in most instances.


Average membership in the school year 1939-40 is used in deriving Abington 1940 costs. This figure is 999. The 1941 average membership is estimated at 1030.




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