Biennial Report of the Superintendent of Public Instruction
of North Carolina,
for the Scholastic Years 1898-'99 to 1899-1900:
Electronic Edition.
North Carolina. Dept. of Public Instruction
C. H. Mebane (Charles Harden), 1862-1926
Funding from the Institute for Museum and Library Services supported the electronic publication of this title.
Text transcribed by
Apex Data Services, Inc.
Images scanned by
Matthew Kern
Text encoded by
Apex Data Services, Inc., Tampathia Evans and Elizabeth S. Wright
First edition, 2003
1,800K
Academic Affairs Library, UNC-CH
University of North Carolina at Chapel Hill,
2003
© This work is the property of the University of North Carolina at Chapel Hill. It may be used freely by individuals for research, teaching and personal use as long as this statement of availability is included in the text.
Source Description:
(title page) Biennial Report of the Superintendent of Public Instruction of North Carolina, for the Scholastic Years 1898-'99 to 1899-1900
(serial title) Biennial Report of the Superintendent of Public Instruction of North Carolina, for the Scholastic Years ...
(running title) Biennial Report of the Superintendent Public Instruction
(caption title) Biennial Report of the Superintendent Public Instruction
North Carolina. Dept. of Public Instruction
530 p.
Raleigh:
Edwards & Broughton and
E.M. Uzzell, State Printers.
Presses of Edwards & Broughton.
1900.
Call number C379 N87p 1896-1902 (North Carolina Collection, University of North Carolina at Chapel Hill)
Serial Title: Biennial Report of the Superintendent of Public Instruction of North Carolina, for the Scholastic Years ...
Insert reads: "With compliments and good wishes, C.H. Mebane, Supt. Pub. Inst. North Carolina."
The electronic edition is a part of the UNC-CH digitization project, Documenting the American South.
The text has been entered using double-keying and verified against the original.
The text has been encoded using the recommendations for Level 4 of the TEI in Libraries Guidelines.
All footnotes are inserted at the point of reference within paragraphs.
Original grammar, punctuation, and spelling have been preserved. Encountered typographical errors have been preserved, and appear in red type.
Any hyphens occurring in line breaks have been removed, and the trailing part of a word has been joined to the preceding line.
All quotation marks, em dashes and ampersand have been transcribed as entity references.
All double right and left quotation marks are encoded as " and " respectively.
All single right and left quotation marks are encoded as ' and ' respectively.
All em dashes are encoded as --
Indentation in lines has not been preserved.
Running titles have not been preserved.
Spell-check and verification made against printed text using Author/Editor (SoftQuad) and Microsoft Word spell check programs.
Library of Congress Subject Headings
Languages Used:
- English
LC Subject Headings:
- Education -- North Carolina.
- Public schools -- North Carolina.
- Textbooks -- North Carolina.
- Education and state -- North Carolina.
- School management and organization -- North Carolina.
- Teachers -- Certification -- North Carolina.
Revision History:
- 2003-05-05,
Celine Noel and Wanda Gunther,
revised TEIHeader and created catalog record for the electronic edition.
-
2003-04-10,
Elizabeth S. Wright,
finished TEI-conformant encoding and final proofing.
-
2002-05-23,
Tampathia Evans,
finished TEI/SGML encoding.
- 2002-02-12,
Apex Data Services, Inc.,
finished transcribing the text.
YOURS TRULY,
CHARLES H. MEBANE,
SUPERINTENDENT PUBLIC INSTRUCTION.
[Title Page]
BIENNIAL REPORT
OF THE
Superintendent of Public Instruction
OF
NORTH CAROLINA,
FOR THE
SCHOLASTIC YEARS 1898-'99 AND 1899-1900
RALEIGH:
EDWARDS & BROUGHTON AND E. M. UZZELL, STATE PRINTERS.
PRESSES OF EDWARDS & BROUGHTON.
1900.
Page 2
LETTER OF TRANSMITTAL
STATE OF NORTH CAROLINA,
DEPARTMENT OF PUBLIC INSTRUCTION.
RALEIGH, N. C., Dec. 1, 1900.
To His Excellency DANIEL L. RUSSELL,
Governor of North Carolina.
DEAR SIR: In accordance with Section 2540 of the Code, I have the honor to submit my Biennial Report for the scholastic years 1898-'99, and 1899-1900.
In this report will be found recommendations such as seem to me, after careful thought and consideration, best for the advancement of the cause of public education in our State.
Very respectfully,
C. H. MEBANE,
Superintendent Public Instruction.
Page 3
BIENNIAL REPORT
OF THE
Superintendent of Public Instruction.
STATE BOARD OF EXAMINERS.
The present State Board of Examiners is composed of the Superintendent of Public Instruction, ex officio Chairman; L. L. Hobbs, of Guilford College; M. C. S. Noble, of the University, and J. A. Campbell, of Buie's Creek Academy.
The powers of this Board should be increased. It is my opinion that this Board should prepare all the examinations for public school teachers of the entire State. The Board should meet twice each year for this purpose, prepare the questions and send out instructions to the County Superintendents as to grading.
We now have no uniformity of requirements. In some counties the standard of requirement for teachers is exceedingly low, and perhaps in a county near by the standard is good. We want the standard good in all the counties.
These certificates given under the uniform examinations, should be good for one year in any county in the State, by making it the duty of the County Superintendent to endorse every such certificate presented to him by teachers from any other county, unless he has information that such teacher or teachers are morally disqualified to teach, then he shall refuse to endorse such certificates.
In cases where it can be shown that the applicant could not, for any cause, take either of the examinations, then let
Page 4
the County Superintendent give examination and issue certificate good for one year for his county alone.
In order to prepare for this uniform work, the County Superintendents might be authorized to renew the certificates given, or it could be made to go into effect one year after enacted into law.
If this additional work is required of the Board, it would be well to allow a reasonable compensation to all the members except the Superintendent of Public Instruction.
COUNTY BOARD OF SCHOOL DIRECTORS.
I advise that the County Board of School Directors be required to publish an itemized statement annually of the receipts and disbursements of the School Fund. The public have a perfect right to know how and for what every cent of the public fund is spent. The reports for years in the office of Superintendent Public Instruction show that thousands and thousands of dollars have been spent in the columns marked "Paid for other purposes."
If every one of these "purposes" were published in the counties, I think it would cause the fund to be spent more wisely and more carefully than it has been in some instances in the past.
The County Board of Directors should still be required to keep posted in every public school-house a list of the text-books adopted to be used in the schools. The name of each book should be given and the price to be paid for it by the children.
This should be done as a matter of convenience to teachers and the children. It should be done especially as a matter of protection to parents in the purchase of books for their children. We heard of book dealers charging parents more for the books than the contract price. This could not be done if the teachers had the list published on stiff pasteboard and
Page 5
hung up in each school-house, because the parents, as well as teachers and children, would know just what the price of each book is, and could not be imposed upon by the dealer or any one else as to prices of books.
According to Sec. 770 of The Code, the County Treasurer is ex officio the County Treasurer of the County Board of Directors, and the commission of this treasurer of the school fund is fixed by County Commissioners.
Or, in other words, the treasurer who serves the Board of Directors has his commission of the school fund fixed by a board that has nothing to do with the school fund. This commission on the school fund should be fixed by the County Board of Directors.
The County Board of Education is responsible for the school fund, and should have authority over the man who handles this fund more than they now have.
COUNTY SUPERINTENDENT TREASURER OF SCHOOL FUND.
It would be a wise thing to make the County Superintendent ex officio the treasurer of the public school fund of his county. He should be required to give bond to protect the fund, as is now required of the County Treasurer.
The main reason why we should have a treasurer of the school fund, is that in some counties the Sheriff is County Treasurer as well as Sheriff, and often the school fund is mixed up with the county fund. This mixture occurs even where there are County Treasurers.
And again, if any fund in the county is to be borrowed, or needed for something else in the county, we find that the school fund is used first, last and all the time for these emergencies. Let us have a separate officer for this school fund. Let the County Commissioners build their bridges and their roads, but let us shut them out from our public school fund.
I believe it will save money for the schools. I know we would have less trouble in getting reports from the counties.
Page 6
I now have letters from Treasurers of counties from which no report of the school fund was made last year, and none this year; and why? Because they say their predecessors mixed the school fund with other funds; that some of the school fund was used or borrowed for this purpose or for that purpose.
We have only to look over the records in the office here to see how this loose management of the school fund has gone on for twenty years.
In the name of the school children of North Carolina, I ask that we have this fund kept separate and distinct. Let us see to it that when the school year closes, that the Superintendent of Public Instruction will have a report of the school fund from every county in the State.
Give us this separate treasurer of the school fund for the County Board of Education, and we will have no more of this borrowing and mixing of the most sacred public money that any county has.
QUALIFICATIONS OF COUNTY SUPERINTENDENT.
I simply wish to repeat here what I wrote two years ago of the County Supervisors, as the officials were called then.
In the first place, no man should be eligible to the office of County Superintendent unless he is a graduate from some college, or if not a graduate, he shall, at least, first be required to take the examinations for life certificate, and if not competent to pass this examination he shall not be eligible to this important office.
We have some well educated, well qualified Superintendents, men who have done faithful work and are prepared for this work; some men who are making themselves felt among their teachers and the people of their counties, but we have not ninety-seven such men, and this is what we want and must have.
Page 7
I know that there is at least one good, strong school man to be found in every county in the State. In most of our counties there are numerous strong school men. Has North Carolina ever had ninety-six of these strongest school men for County Superintendents, for County Examiners, or for County Supervisors? If not, then why not?
In numerous cases, of course, the best men for these places would not accept them, because of the worry and small compensation.
In numerous cases the best men for these places have never had an opportunity to fill the positions.
Why have not the men best qualified to fill these positions been elected in every county in North Carolina ever since we had the office of County Superintendent, of County Examiner and of County Supervisor? I am sorry to tell those of you why, who do not already know, but I will do it. Politics was the cause, and is the cause to-day.
The public schools have been in the galling grasp of the court-house politicians for twenty years in some of the counties.
The County Superintendent owes his election, both directly and indirectly, to the county officers. These are the masters he is supposed to serve; these are the men to whom he must render an account of his stewardship.
Away with such. Let us break away from this court-house ring business.
Let the Superintendent render his account to the teachers, to the children and to the parents. Yea, let him render his account to all the people of his county, not in the interest of a half-dozen men about the court-house, but in the interest and progress of public education of his entire county, regardless of any political party or power.
Page 8
To this end I recommend that we elect the County Superintendent by the teachers and educators of the county. Let each first-grade certificate public school teacher have a vote, each life certificate teacher and each teacher in the county who is a graduate of a State chartered college.
This will be an inducement for the public school teachers to work and study to rise from a second grade to the first grade.
The college men and private school teachers would be a check on the Superintendent to keep him from manipulating to secure his own election, as he might possibly do if his election depended entirely upon public school teachers.
The college men and private school teachers would thus be brought into active touch with the public schools--would have an interest in the public schools. This interest and sympathy is sadly needed, and can never be secured under our present management. In fact, at present we do not even have the respect of some private school men. Why? Because school men have not been respected in the management of our public schools, as they should have been in many instances. I believe this method of electing the Superintendent would release the schools from political influence so far as the Superintendent is concerned.
I believe in this way a man would be elected for his educational power and influence, instead of for his political power, as is often the case under the present law.
COMPENSATION OF COUNTY SUPERINTENDENT.
ONE HUNDRED AND TWENTY-EIGHT DOLLARS PAID the COUNTY SUPERINTENDENT for the SUPERVISION of the expenditure of more than FIFTY-SIX THOUSAND DOLLARS of school fund!
What man in North Carolina who does about $60,000 worth of business a year, will want a superintendent of his business
Page 9
to whom he pays only $128? This is what Wake County did last year after deducting the fees turned in for private examinations. What think ye, gentlemen of the Legislature, of the metropolitan county of North Carolina paying its County Superintendent $128?
In Durham County, Mecklenburg and Buncombe, it is some better.
PAY COUNTY SUPERINTENDENT A CERTAIN PER CENT OF
SCHOOL FUND.
First. Because the greater the fund, the greater the responsibility.
Second. You can not name a salary, because in some counties the school fund is small, and the uniform salary will not be practicable.
I advise that the compensation of the County Superintendent be made not less than one and one-half per cent, and not more than four per cent of the school fund, thus fixing a minimum and a maximum, and leaving the definite per cent between these at the discretion of the County Boards.
We want the best brain and the best talent to be had in this work of the County Superintendent, and we must pay for it if we get it, and we may as well recognize this fact, and quit our foolishness about this public school work, in its various departments.
ABOLISH EITHER THE OFFICE OF SCHOOL COMMITTEEMAN OR
THAT OF TOWNSHIP TRUSTEE.
The present school law is too much burdened with machinery. We have too many officers, too many that have a "little brief authority."
I think it would be much better to have only three men in each township to have the management and control of all the public schools of said township, both the white and the colored
Page 10
schools. Either do this or abolish the Township Trustees, and have the County Board of Education apportion the funds per capita to the townships, and said Board in turn again apportion and even up length of schools in the townships, as is now required of the Township Trustees.
It is my opinion that the plan first mentioned would be much better for the cause of public education than the latter plan.
QUALIFICATION OF COMMITTEE OR TRUSTEES.
No man should be eligible to the office unless he can read and write, and is qualified to do ordinary business, and most important of all, he should be in favor of public education and public taxes for schools, if not, he will be an absolute failure as a school official.
Above all, men should be selected who know something of the value of a good teacher to a community; men who will secure the services of the very best teachers, without any regard to whose sons or daughters such teachers may be; without any regard to what church such teachers may belong, and last, but by no means least, without any regard to what political party the teacher may be in sympathy with.
I want, in the name of the public school teachers, in the name of the children, and in the cause of public education, to demand that we have the very best men that can be secured for School Committeemen in every county in this entire State.
SCHOOLS OF ANY ONE YEAR SHOULD BE ONE CONTINUOUS TERM.
The Committee should not be allowed to divide the school of any one year into two terms, as is now done in some places.
We have heard of schools where the Committee employed one teacher two months in the summer, and another teacher for two months, for the same children, in the winter.
How can children ever make any progress, and schools be of any value to a community, when we have such management on the part of School Cmmitteemen?
Page 11
The best teacher in the whole State could accomplish very little in two months, and then go back after a lapse of six months and teach two months or six weeks more. If the best teacher could accomplish very little by dividing the term, what can we expect from the average public school teacher, when one is employed six weeks in summer, and another, who teaches almost entirely different, is employed for two months during the winter season?
TOWNSHIP SHOULD BE KEPT AS THE UNIT OF THE COUNTY.
I think we should keep the township as the unit in the county, and have funds apportioned and houses built with reference to the various townships. This can be done, even if the Township Trustees are abolished, as the duties of these officials can be performed by the County Board of Education.
It is important that we keep the township as a unit, in order to make it an easy matter for the rural districts to have a special tax for their schools, as no territory less than this can vote a special tax, except incorporated towns and cities, by special acts of the Legislature.
A SERIOUS MISTAKE OF THE LEGISLATURE OF 1899.
One of the most serious mistakes of the Legislature of 1899, was the repeal of the Acts of 1897, in regard to certain townships that had voted upon themselves a special tax, and entered into a contract with the State for three years.
Instead of repealing laws whereby townships had voted special taxes, it would have been wiser to legislate to encourage and make it easier to have the special tax. The future citizen of North Carolina will look upon this as a backward step.
COLORED NORMAL SCHOOLS.
The State Board of Examiners prepared a course of study for these schools, and have tried to have said course followed.
Page 12
A great part of the work done in these normals for several years, should have been done in the Graded Schools for colored people in the towns where the normals are located. For example, the work done at Goldsboro should be done in the Graded Schools of Goldsboro, without one cent of special appropriation by the State.
I still find that a great deal of the work done is not thorough, and is not practical. I find that the pupils have a smattering of many subjects, and do not know thoroughly and well any one subject. I find great haste to get away from arithmetic, geography, spelling and English grammar, in order to study Latin, algebra and other higher studies, for which the most of the colored teachers will never have any practical use, none whatever, especially those who teach the public schools.
I would not for one moment find any objection to the higher studies if the lower studies are mastered first.
If I understand the object of these so-called Normal Schools, they are intended to teach the pupils the studies required in our public schools, that the pupils shall know these subjects, and know how to impart this knowledge to their pupils.
THREE NORMAL SCHOOLS INSTEAD OF SEVEN SCHOOLS, NORMAL
ONLY IN NAME.
There is no need of the State trying to have a Normal School at Salisbury, as Livingstone College is located there.
I advised two years ago that the number be decreased, and the efficiency increased.
Let the money we spend in the seven schools be spent in three schools.
Let us have the very best brain and talent to be had among the colored teachers. I do not care where they come from. If we have the men in North Carolina, why, of course, let us
Page 13
use them; if not, let us go North, South, East or West, until we find the men. The men can be found; no trouble about this.?
Some will say, it will never do, because we can not reach so many of the colored people as we now do.
I admit that we might not reach so large a number of pupils, but we would do something for those we reach.
I would rather be able to send out one good, strong, well trained teacher to a whole county, than to send to this same county twenty-four poorly-trained, weak teachers, "who know not, and know not that they know not."
This one well trained, wide-awake teacher can and will organize the teachers of his county. He will have them pursuing a course of study similar to what he has had. He will give inspiration to others to go to the Normal. In a few years we will have a class of teachers of power and ability, and in this way my saving of money would come in, because we are now spending the money and are not producing a class of strong teachers.
Dr. J. L. Curry, General Agent of the Peabody Fund, most heartily concurs with the idea of consolidation. The following words were from him two years ago:
"Your thoughts on Normal Schools I have read with much satisfaction. They are almost identical with what I said in my last address to the North Carolina Legislature. Normal Schools are frequently only so in name, and hence are deceptive and injurious. Three real Normal Schools for the training of colored teachers, properly located and supported, with competent and faithful instructors, would accomplish a vast good.
"We need to get rid of incompetence in both white and colored schools, to divorce from politics and mere local selfishness, and give children the benefit of men and women who know how and what to teach.
"All reforms meet with opposition."
Page 14
AS TO TEXT-BOOKS.
This is a subject that interests, first, the child, as to what ideas he will have of the subject studied--will influence in no small degree his after life; second, this is of interest to parents in a two-fold sense, not only as to the effect upon his children, but also the effect upon his pocket-book.
Many, very many, of the children, do not have the text-books they need, careless, indifferent parents is why many do not have them, and many are too poor to buy them.
Two years ago I sent letters to the various State Superintendents in order that the members of the General Assembly might have some information on this subject, and in order that they may see how the books were adopted in the various States of the Union, and give, in the following list of States, what method was used in the respective States named, also give the opinion of the various Superintendents as to what they thought was the best plan of adopting books.
There was a diversity of opinion as to the best plan. Different conditions in the different States readily showed that a plan might be good for one State that would not work well in another State.
The Superintendent of Missouri seemed to realize something of the difficulty of this great question.
In answer to the question as to what was the best plan of adoption, he said: "Please ask me something easy." Several of the Superintendents did not express an opinion at all. The following pages on this subject are the same as two years ago.
The books cost the children of this State too much money, and why? What is the remedy? How may we furnish as good books as we now have, or better, for less money, to the parents of the poor children?
Why mention parents of the poor children any more than parents of means? In North Carolina there are many children
Page 15
who are kept away from school because they have not the books, and their parents are too poor to buy them.
I am aware that the inferior text-book, like a cheap piece of machinery, or an incompetent teacher, is dear at any price.
There are, of course, different things which enter into the manufacture of text-books. The times demand the most education possible in the least time possible. The arrangement and selection of material is of very great importance.
Our books must contain what is necessary for information, or discipline, and that which is unnecessary must be omitted.
The subjects must have the various points arranged in their logical order, in order that these subjects may be instructive and at the same time entertaining to the young mind.
So we conclude that the text-book writer must be a thinker, a specialist, and not a mere compiler.
But in my opinion the cost of books is not so much the expense of the literary work and mechanical make-up of the book as the cost of putting the books on the market.
The adoption of the text-books in North Carolina in June, 1896, cost the various text-book companies thousands of dollars.
Who pays all this enormous expense in the end? The parents of the children, of course. Those who use the books foot the bill.
Why not do away with all this expense of adoption and give the children the benefit of all these thousands of dollars in reduction of prices on text-books?
Can it be done? I believe it can.
I advise that the text-books be adopted by the State Board of Examiners, which is composed of educators, of school men.
The law should provide that the maximum price paid should not exceed seventy-five per cent of the published list wholesale price.
If this Board could adopt the books for the whole State, we
Page 16
ought to secure the books at sixty per cent of wholesale price, or perhaps even fifty per cent, because there would be no expense of thousands of dollars for agents, which expense, as was mentioned, comes out of the parents' pockets in the end, and this deduction of the thousands could be taken from the prices our parents pay at present for the books of their children.
In all the mercantile business, and other business of which I have heard anything, the amount of goods bought has a great deal to do with the price to be paid by the purchaser. For example, the merchant that buys a car-load of bacon, gets a great reduction of price in comparison with the merchant that buys only a few hundred pounds.
Applying this method of business to the purchase of books, it is reasonable to expect better terms as to cost of books from any publishing house, if said house can make sale for ninety-six counties instead of a county here and there.
But if the General Assembly does not think it the part of wisdom to put the adoption of text-books in the hands of the State Board of Examiners, and prefers the adoption by local boards instead, then, in this case, I advise that the local boards be given all the protection and aid possible in this important duty.
I publish, in connection with this subject, the law of the State of Ohio, which seems to me would be the best plan, if we are to continue local adoption. Certain changes can be made in the different sections to suit the conditions of our State.
For instance, in Section 2, instead of having a Commission composed of the Governor, Secretary of State, etc., I would put the State Board of Examiners. Other changes in other sections could be easily made to suit our needs in this State.
It will be seen from reading this law that each Board of Education shall determine, by a majority vote of all members-elect,
Page 17
which of the books so filed shall be used in the schools under its control.
Each Board also has power to make necessary provisions and arrangements to place the books within easy reach of the pupils. Ten per cent may be added to the cost of the price to pay for handling the books. Under this law it will also be observed that the Boards pay for all the books, and the proceeds of the sale of the books are repaid into the contingent fund. There is also a provision for free text-books if the electors so direct.
It is reported that thirty-eight leading companies have sold books under this law to the different Boards in the State. This law, at least, does not crowd out the book companies.
OHIO TEXT-BOOK LAW.
SECTION 1. Be it enacted by the General Assembly of the State of Ohio, That any publisher or publishers of school books in the United States desiring to offer school books for use by pupils in the common schools of Ohio as hereinafter provided, shall, before such books may be lawfully adopted and purchased by any school board in this State, file in the office of the state commissioner of common schools, a copy of each book proposed to be so offered, together with the published list wholesale price thereof, and no revised edition of any such book shall be used in the common schools until a copy of such revised edition shall have been filed in the office of the said commissioner, together with the published list wholesale price thereof. The said commissioner shall carefully preserve in his office all such copies of books and the prices thereof so filed.
SEC. 2. Whenever and so often as any book and the price thereof shall be so filed in the commissioner's office as provided in Section 1, a commission consisting of the governor, the secretary of state and the state commissioner of common schools, shall immediately fix the maximum price at which such books may be sold to or purchased by boards of education as hereinafter provided, which maximum price so fixed on any book shall not exceed seventy-five per cent of the published list wholesale price thereof, and the state commissioner of common schools shall immediately notify the publisher of such book so filed, of the maximum price so fixed. If the publisher so notified, shall notify the commissioner in writing that he accepts the price so fixed, and shall agree in writing to furnish such book
Page 18
during a period of five years at the price so fixed, such written acceptance and agreement shall entitle said publisher to offer said book so filed for sale to said board of education for use by the pupils under the terms of this act.
SEC. 3. The said commissioner shall, during the first half of the month of June, 1896, and during the first half of the month of June in each year thereafter, furnish to each board of education the names and addresses of all publishers who shall have, during the year ending on the first day of said month of June in each year, agreed in writing to furnish their publications upon the terms provided in this act. And it shall not be lawful for any board of education to adopt or cause to be used in the common schools any book whose publisher shall not have complied, as to said book, with the provisions of this act.
SEC. 4. If any publisher who shall have agreed in writing to furnish books as provided in this act, shall fail or refuse to furnish such books adopted as herein provided to any board of education or its authorized agent upon the terms as herein provided, it shall be the duty of said board at once to notify the said commission of such failure or refusal, and the commission shall at once cause an investigation of such charge to be made, and if the same is found to be true the commissioner shall at once notify said publisher and each board of education in the state that said book shall not hereafter be adopted and purchased by boards of education; and said publisher shall forfeit and pay to the state of Ohio five hundred dollars for each failure, to be recovered in the name of the state, in an action to be brought by the attorney-general, in the court of common pleas of Franklin County, or in any other proper court or in any other place where service can be made, and the amount, when collected, shall be paid into the state treasury to the credit of the common school fund of the state.
SEC. 5. Each board of education, on receiving the statements above mentioned from said commissioners, shall, on the third Monday in August thereafter, meet, and at such meeting, or at an adjourned meeting within two weeks after said Monday, determine, by a majority vote of all members elected, the studies to be pursued, and which of said text-books so filed shall be used in the schools under its control, but no text-books so adopted shall be changed, nor any part thereof altered or revised, nor shall any text-book be substituted therefor for five years after the date of the selection and adoption thereof without the consent of three-fourths of all the members elected, given at a regular meeting; and each board of education shall cause it to be ascertained, and at regular meetings in April and August shall determine, which, and the number of each, of said books
Page 19
the schools under its charge shall require, until the next regular meetings in April and August, and shall cause an order to be drawn for the amount in favor of the clerk of the board of education, payable out of the contingent fund; and said clerk shall at once order said books so agreed upon by the board, of the publisher, and the publisher, on receipt of such order, shall ship such books to said clerk without delay, and the clerk shall forthwith examine such books, and if found right and in accordance with said order, remit the amount to said publisher, and the board of education shall pay all charges for the transportation of such books out of the school contingent fund; but if said boards of education can, at any time, secure of the publishers books at a price less than said maximum price, it shall be his duty to do so, and may, without unnecessary delay, make effort to secure such lower price before adopting any particular text-books. Each board of education shall have power to, and shall make all necessary provisions and arrangements to place the books so purchased within easy reach of and accessible to all the pupils in their district, and for that purpose may make such contracts and take such security as they may deem necessary, for the custody, care and sale of such books and accounting for the proceeds; but not to exceed ten per cent of the cost price shall be paid therefor, and said books shall be sold to the pupils of school age in the district at the price paid the publisher, and not to exceed ten per cent therefor added, and the proceeds of such sale shall be paid into the contingent fund of such district, and whoever receives said books from the board of education for sale as aforesaid to the pupils, and fails to account honestly and fully for the same, or for the proceeds, to the board of education when required, shall be guilty of embezzlement and punished accordingly. Provided, however, boards of education may contract with local retail dealers to furnish said books at prices above specified, the said board being still responsible to the publishers for all books purchased by the said board of education, and when pupils remove from any district, and have text-books of the kind adopted in such district, and not being of the kind adopted
otherwise appropriated, the sum of five hundred dollars, to be disbursed and paid on the allowance and order of said commissioner. SEC. 6. This act shall take effect and be in force on and after May 5, 1896. Passed April 22, 1896. In order that the members of the General Assembly may know something of the result of the only State, California, which owns its own plant, and prints its own books, I give figures showing the amount of money spent by the State, and the prices of text-books to the children. In 1885 the sum of $20,000 was appropriated for compiling a series of text-books for the common schools. One hundred and fifty thousand dollars was set aside for establishing a plant, purchasing material and payment of salaries. In 1887, $165,000 was added for the purpose last mentioned. Other appropriations have been made from time to time to carry on the work. According to figures compiled by Secretary of State of California, $405,000 has been appropriated for printing text-books. It has been said that the State Board expects in eight years to pay, not only for the books published, but also for the plant. But of course the books will need revision, the plant will wear out, and the number of books sold does not reach their expectation. These things will greatly hinder the financial success on the part of the State. From an examination of the list of books it will be seen that the prices to be paid by the children are not on the side of economy so far as the parents and purchasers are concerned.
From all the information I have gathered on this subject, State publication seems to be the most expensive plan of adopting text-books. The objections we hear to State adoption are that it shuts out competition and results often in inferior books, but I think these objections would be removed if the plan first proposed were adopted and the Board have the authority to select from the latest and best books, and at the same time secure the books at seventy-five per cent of wholesale list price or less. It is my duty to advise on this subject, as well as on all others pertaining to the interest of the public schools, and I have done so without fear or favor. Personally, I would much prefer to have nothing whatever to do with text-books, because some of my predecessors, who were honorable, honest men, were severely criticised on account of the duty they were called upon to perform in connection with the adoption of books. I have not given a recommendation for any books or school supplies to any person or persons since I have been in the office of Superintendent of Public Instruction, but have observed
the strictest impartiality towards agents, and have tried to be courteous and pleasant to all who have called upon me. Have no adoption, except three counties that have uniformity. Books selected by County Boards. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for the common schools? Let the teachers of County Boards select the books for the county. List of books is named by the State Superintendent. The Directors are limited to this list in making their adoption. Time, three years. What do you think the most satisfactory and economical plan of adopting books for common schools? The Directors of each school district shall adopt the text-books. The text-books are published by the State. The State owns its own plant, and publishes its own books. Books are adopted by local Boards. Text-books are selected by local Boards. State Board of Education has authority by law to prescribe text-books, but never does so. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for the common schools? The most economical way of obtaining books is probably the State system.
The effect must be extended over ten years to realize any saving to the State. All books are ordered by the local School Boards, through the Trustee of the State School Fund. Time, five years. Each County School Board adopts books for its county. Time, five years. Do you have State uniformity? We have only county uniformity. What do you think the most satisfactory and economical plan of adopting books for common schools? We are satisfied with our county adoption. We have never tried any other plan. State uniformity, properly guarded and honestly done, it strikes me, ought to be good. Each County Board of Education selects books to be used in the county. No free books. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for the common schools? Allow County Boards to buy them direct from publishers and supply them to the people at cost. Each District Board makes the selection for its district. No change can be made oftener than four years. Free of cost to indigent pupils. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for the common schools? Free textbooks purchased by the Boards for the use of the pupils.
Books are adopted by a Board of School Book Commissioners for five years. Free text-books to indigent pupils. Do you have State uniformity? Yes. What do you think the most satisfactory and economical plan of adopting books for the common schools? Our plan has been very satisfactory. By County Board of Education. Adopted by a Commission appointed by the Governor. Furnished free to all. Do you have State uniformity? Yes. What do you think the most satisfactory and economical plan of adopting books for common schools? I would suggest that County Superintendent supply them direct to the districts. Books are adopted by the State Text-Book Commission for five years. Do you have State uniformity? Yes. What do you think the most satisfactory and economical plan of adopting books for common schools? State uniformity and State ownership. County Board of Examiners adopt books. Publishers whose books are adopted are required to give bond, in a measure, guaranteeing prices. Term of adoption five years. Each county is required to furnish indigent children $100 worth of books on certificate of the County Superintendent that such is necessary.
Do you have State uniformity? State uniformity is not required by law, though the same books are largely used throughout the State. What do you think the most satisfactory and economical plan of adopting books for common schools? State uniformity, giving the State Board of Education or some other central body power to contract, thus opening up a market that encourages competition. Books are selected by the State Board of Education once in four years, a uniform series being provided. The Board reserves the right to make changes or additions to the list. Do you have State uniformity? Yes. What do you think the most satisfactory and economical plan of adopting books for common schools? The plan followed in this and many other States seems to me the best of all, though it is not without disadvantage. Books are adopted by the Boards of each town free to all the children. Time, five years. Do you have State uniformity? No. Each local School Committee selects its own books, which are furnished free to the children. They remain the property of the towns and cities, however. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for the common schools? We like our plan very much.
Books are adopted by local Boards for five years. Do you have State uniformity? Not yet; bill passed for that purpose last winter. What do you think the most satisfactory and economical plan of adopting books for common schools? Free text-books. Books are adopted by a Commission composed of Superintendent of Public Instruction, the President of the University, the President of the Agricultural College, and three public school teachers actively engaged in public school work. Time, six years. Do you have State uniformity? Yes. What do you think the most satisfactory and economical plan for adopting books for the common schools? Our law gives complete satisfaction. The commission plan is undoubtedly the best, provided that the members thereof are modern, up-to-date school men, who are incorruptible. By the local Boards, for not less than three years and not more than five years. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for common schools? We are well satisfied with the workings of our law, but think it should now be made compulsory on all districts. School Book Commission composed of State Auditor, Attorney-General, Superintendent of Public Instruction, President of State Normal School at Kirksville, and one practical
public school teacher appointed by the Governor. Time, five years. Do you have State uniformity? Yes. Books are adopted by the Territorial Board of Education for four years. Do you have State uniformity? Yes. What do you think the most satisfactory and economical plan of adopting books for common schools? Adoption by State Board of Education. Independent districts, each selects its own books from three to five years. Schools are furnished free text-books. School Boards usually handle the books. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for common schools? We think Nebraska has the best text-book law. We buy books in the market of the United States and get as good prices as are made anywhere. Has State adoption by State Board of Education every four years. Expect to save from forty to fifty per cent by having books distributed from the Superintendent of Public Instruction's office. Do you have State uniformity? Yes. What do you think the most satisfactory and economical plan of adopting books for the common schools? Our system. Local option as to adoption of books. Books are free. Bought by School Board from publishers. Do you have State uniformity? No.
Books are adopted by local Boards and the County Superintendent. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for the common schools? I believe our system the best for our schools. Competition among publishers keeps the price of books down to a minimum. Conditions in our schools vary so that books suitable in one district are not as suitable as others in another district. Books are adopted by local Boards. Do you have State uniformity? No. Books must be endorsed and a maximum price fixed by the Commission, consisting of Governor, Secretary of State and State Commissioner of Schools, before they can be adopted by County or District Board of Education. Every six years the selecting of school books is made by a vote of the County Superintendents and the State Board of Examiners, composed of nine members. Do you have State uniformity? Yes. What do you think the most satisfactory and economical plan of adopting books for common schools? There are some objections to our mode, but it may be impossible to get a system against which no objection will be raised. I think the main objection is the Board of Adoption is too large. Adopted by local Boards. Free of cost to the pupils. Bought and distributed by the Boards.
State adoption by State Board of Education. Time not less than five years; may be as long as the State Board wishes. Last adoption was for seven years. Do you have State uniformity? Practically so; to all intent and purposes, yes. It is a great saving to the people. What do you think the most satisfactory and economical plan of adopting books for the common schools? Single list by the State Board, allowing the books in use to be worked out gradually, all new books to be the listed books. The County Superintendent suggests changes, and the Directors adopt or do not adopt, as they prefer. There is no compulsion as to adoption. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for common schools? Having intelligent Directors, it is best to leave the matter to them. In this State there are three Directors for each district. Books adopted by State Text-Book Board, composed of State Board of Education, Superintendent of Public Instruction, President Sam Houston Normal Institute, and Attorney-General, for five years. Do you have State uniformity? Will go into effect September 1, 1898. What do you think the most satisfactory and economical plan of adopting books for the common schools? Free schools carry with them the idea of free books. I believe if the State furnishes free tuition, some plan of free books should be adopted.
Books are adopted by local Boards for five years. Do you have State uniformity? Yes. What do you think the most satisfactory and economical plan of adopting books for common schools? Our experience has been confined to the method now in use, and seems fairly satisfactory. Each town selects the books. Change as the Board desires. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for common schools? Our present system. The Town School Board of each town selects, purchases and distributes. There is not uniformity in our towns even, because some books are better adapted to certain schools than others. Books are adopted by the State Board of Education for five years. Do you have State uniformity? Yes. What do you think the most satisfactory and economical plan of adopting books for the common schools? The present plan, unless the State goes into the business itself. A part of the list is adopted by State contract and the rest by the County School Boards. Do you have State uniformity? Partially. What do you think the most satisfactory and economical plan for adopting books for the common schools? State contract by a State Commission.
Books are adopted by the local Boards. Do you have State uniformity? No. What do you think the most satisfactory and economical plan of adopting books for the common schools? Our law works quite satisfactory.
During the August campaign of 1900 we heard many glorious promises as to the education of the rising and the future generations of children of this State. Some of these pledges come from honest, sincere hearts, and the men who made those promises did so in good faith, but others were "playing to the grand stand," and were not and are not now concerned as to whether the great mass of our people are educated or not. The words of this latter class indicates that it is no longer unpopular to speak in behalf of the education of the masses, and is a sign for encouragement of the friends of public education. But to the former class we must look for help. Here we can find men who are willing to spend and be spent for the cause of public education, willing to give their time and their talents to do something in this great work.
To those who want to do something I wish to have a few words within these pages. I want to answer the question in the head line: "How shall we educate?" We must have more money before we can ever hope to educate the great mass of our people. Where are we to get the money? The letters received in the following pages will show you where other States get an abundance of their public funds. Two years ago I sent out letters of enquiry and published replies in regard to taxes on railroads.
This year enquiry was made again, and in the following pages will be seen the replies from the respective States. Before the list of States the same comments that were made two years ago will be inserted as follows:
In North Carolina we do not receive any taxes at all from the gross receipts or gross earnings. We have a sweeping statute on this subject. It starts out as if wonderful results would be sure to follow. It is found in Chapter 168, Section 40, Laws of 1897, and reads thus: "Every railroad, steamboat or canal company incorporated under the laws of this State, doing business in this State, shall pay to the State a tax on the corporation equal to the sum of one per centum upon the gross receipts of said company. The said tax shall be paid semi-annually, upon the first days of July and January; and for the purposes of ascertaining the amount of the same, it shall be the duty of the treasurer of said company to render the Treasurer of the State, under oath or affirmation, a statement of the amount of gross receipts of said company during the preceding six months, and if such company shall refuse or fail, for a period of thirty days after such tax becomes due, to make returns or to pay the same, the amount thereof, as near as can be ascertained by the State Treasurer, with an addition of ten per centum thereto, shall be collected for the use of the State." This reads well, and one might think was putting into the State Treasury from the railroads alone more than one hundred thousand dollars--which it would do, if it were not for that wise (?) proviso: "No railroad or canal company shall be liable to this tax if its property is taxed." This no doubt was prepared by some learned lawyer, who was the representative of the companies intended to be taxed. The proviso knocks the bottom out, so that we may paraphrase the whole
section thus: "Every railroad, steamboat or canal company incorporated under the laws of the State shall be taxed one per centum upon the gross receipts of said companies, provided they are not taxed at all." I advise the General Assembly to impose a tax upon the gross receipts of the railroads in North Carolina for the benefit of the public schools. It can be done. It ought to be done. We find taxes upon gross earnings in fourteen States. Why not have it in North Carolina? The gross earnings of the railroads in this State are more than eleven million dollars. Suppose we had a law like Minnesota, taxing the roads 3 per cent on gross earnings? What a handsome sum of more than three hundred thousand dollars to give instruction and intelligence to the great army of poor boys and girls now groping in darkness, and who must, under present conditions of our educational facilities, grow into manhood and womanhood burdened with all the disadvantages of the ignorant. If the insurance, telegraph and the telephone companies are taxed on gross earnings in our State, and I am informed they are, then why not the railroads pay a similar tax? We reasonably conclude that the natural increase in railroad business for the next year or so will be equal to and even greater than the last year. At tax of 3 per cent on gross earnings next year would amount to about three hundred and sixty thousand dollars. In addition to this, let us have the same tax on gross earnings of telephone companies, telegraph companies, express companies, insurance companies, and then we will have a school fund from these sources of about four hundred thousand dollars. Think of having four hundred thousand dollars added to the school fund by the General Assembly of 1900. Remember, this tax would be annually. Most every one will admit that in order to increase the school terms, and in order to secure better and more efficient teachers, we must have an increase of school fund.
The General Assembly can not do much more than it has done in the past, so far as general taxes on property are concerned, on account of constitutional limitations. This is the only way, so far as the General Assembly is concerned, to lift our schools out of the mire, and put us on our feet. The source from which this tax would come would be one well able to bear it, in my opinion. The earnings of the companies, that is, the freights, fares, etc., come from the people. I do not believe in making an individual or company bear a larger per cent of any public expense just simply because such person or persons have the means. This is not what I mean, but I mean that after the railroads and companies referred to have paid their officers reasonable salaries and their stockholders reasonable incomes on their investment, then as there have been large sums of money given as a bonus to stockholders or officers, it is evident that a part of this money should go back to the people from whence it comes, for the elevation and enlightenment of such people. That which is of very great importance is that the railroads and corporations will have no way of evading this law. No injunction can be taken to stop this tax, if imposed by the General Assembly. As soon as the Railroad Commission reduces passenger or freight rates, then an injunction is issued at once, but if the General Assembly will have the courage to impose this tax, then Juge Simonton, nor any other Federal judge, can have anything whatever to do with the case. I leave the matter with the General Assembly. Here you have an opportunity to help the cause of public education. Will you do it? We shall see. In the following list of States it will be seen that Minnesota has an income tax of 3 per cent on gross earnings. The present State Democratic platform of this State demands an increase to 4 per cent.
The railroads in North Carolina now net five million dollars annually over and above 4 per cent on the real value of their property. These roads could stand a tax of 5 per cent on their gross earnings, which would give us $700,000 annually, and then leave them $4,300,000, to carry out of the State. Let us have 5 per cent on gross earnings, and give it all to the school fund.
Hon. C. H. MEBANE, Raleigh, N. C.
Page 20
Page 21
CALIFORNIA.
Page 22EXTRACTS OF LETTERS FROM THE RESPECTIVE STATES RELATIVE
TO TEXT-BOOKS.ALABAMA.
ARKANSAS.
CALIFORNIA.
COLORADO.
CONNECTICUT.
Page 23DELAWARE.
FLORIDA.
GEORGIA.
ILLINOIS.
Page 24INDIANA.
IOWA.
IDAHO.
KANSAS.
KENTUCKY.
Page 25LOUISIANA.
MAINE.
MASSACHUSETTS.
Page 26MICHIGAN.
MONTANA.
MINNESOTA.
MISSOURI.
Page 27NEW MEXICO.
NEBRASKA.
NEVADA.
NEW HAMPSHIRE.
Page 28NEW JERSEY.
NEW YORK.
OHIO.
OREGON.
RHODE ISLAND.
Page 29SOUTH CAROLINA.
TENNESSEE.
TEXAS.
Page 30UTAH.
VERMONT.
STATE OF WASHINGTON.
WEST VIRGINIA.
Page 31WISCONSIN.
OUR CHILDREN SHALL BE EDUCATED.
HOW SHALL WE EDUCATE?
Page 32$400,000 MORE ATTAINABLE FOR PUBLIC
SCHOOLS.
Page 33
Page 34
Page 35SEVEN HUNDRED THOUSAND FOR OUR
SCHOOLS.LIST OF STATES.
ILLINOIS.
DEAR SIR:--In reply to yours of the 3d inst.: The only railroad in Illinois that pays taxes on its earnings is the Illinois Central Railroad, this corporation paying seven per cent to the State on its gross earnings. The tax is used for State revenue, none of it being given the public school fund. The other railroads pay taxes upon the assessed valuation of their property, the same as individuals and other corporations pay.
Yours very truly,
ALFRED BAYLISS,
Superintendent.
WISCONSIN.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--Replying to your circular letter of the 3d inst., I beg leave to inform you that the railroads of this State pay as tax, four per cent of their gross earnings. Some of the minor railway lines, however, pay a little less where their earnings are small.
This tax is placed in the general fund and used for all general purposes. No part of it goes to the public school fund. I enclose herewith a copy of the law, which will give you the tax in detail.
Yours very truly,
J. O. DAVIDSON,
State Treasurer.
WISCONSIN.
Hon. C. H. MEBANE, State Superintendent, Raleigh, N. C.
DEAR SIR:--Replying to yours of the 3d, I have to say that I may reply in the phraseology of the law as follows:
"Every railroad company and every person operating a railroad in
Page 36
this State, except railroads operated by horse-power, shall, on or before the 10th day of February in each year, make and return to the State Treasurer in such form and upon such blanks as shall be furnished by him a true statement of the gross earnings of their respective roads for the preceding calendar year, of the number of miles of road operated by each such company or person and the gross earning per mile per annum during such year; which statement shall be verified by the oath of the secretary and treasurer of such companies or of the person so iperating such railroad."
This tax is collected and delivered into what is known as the "General Fund" in this State, which is the general reservoir for the receipt of all odds and ends of cash coming into the Treasury that have not a specific destiny fixed in the law. Such funds are expended under laws passed with great appropriations when general fund is named as the source from which they shall be paid, and those expenditures are of great variety; no such expenditure, however, is specifically toward the interests of education, but may in general ways touch the educational system at many points.
This comment answers your second question.
The third question can not be answered more specifically than already stated herein.
It may be stated in general that the "State school funds" of Wisconsin are derived from the annual income arising from the investment of funds amounting to several million dollars in the aggregate, which are accumulating under a system of sale of public lands donated to the State by the general government. Such invested funds are designed to be an "endowment," though the whole matter may be modified at the pleasure of the Legislature, though the Legislature has not heretofore interfered directly with the use of such funds, except as specified hereinbefore in interest of education.
I might add that the latest available record shows that the receipts for common schools, including the railroad fee already alluded to, etc., was for one year, $6,747,316; for normal schools, the same year, $351,449; for the University, the same year, $456,687.
Truly yours,
L. D. HARVEY,
State Superintendent.
VERMONT 2½ PER CENT ON GROSS EARNINGS.
Please inform me what per cent on earnings the railroads of your State pay as tax. Answer. Two and a half per cent.
For what is this tax used? General purposes of the State.
How much or what per cent of this tax is given to the public school fund of your State? None.
Very truly,
JOHN L. BACON,
State Treasurer.
Page 37
NEW YORK PAYS ON GROSS EARNINGS.
C. H. MEBANE, Superintendent of Public Instruction
of North Carolina, Raleigh, N. C.
DEAR SIR:--Your favor of September 3d addressed to the Superintendent of Public Instruction has been handed us for reply, and accordingly I advise you, that under the laws of this State the railroads pay to the State Comptroller direct, on their gross earnings from the line within the boundaries of the State and the income from investments, five mills on the dollar. They also pay on capital stock employed in the State one and one-half mills when the dividend is less than six per cent, one quarter mill on each one per cent of dividend exceeding six per cent, and one and one-half mills on appraised value of capital stock when no dividends are declared. These amounts go into the State Treasury and are used for State purposes. There is besides this a tax upon the aggregate assessed value of real and personal property of the State as equalized by the State Board of Equalization. This rate for last year was 2.49 mills, which produced, in round numbers, about $12,500,000. Of this amount a little over $4,000,000 was appropriated for school purposes. The assessment for this tax is made by the local assessors in each tax district, and the tax collected thereon with other county and town taxes. The basis of assessment of railroad property is the cost of reproduction of the property in the tax district where it is located at the time the assessment is made.
Yours very truly,
P. DEYO,
Secretary State Board Tax Commissioners.
RHODE ISLAND GROSS INCOME.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--In reply to your letter of the 3d instant, would say, electric roads are taxed 1 per cent of gross earnings and applied to general expenses of the State.
Steam roads, in addition to regular tax on real and personal estate, are assessed, according to mileage, for salary of Railroad Commissioner and running expenses of his office.
The State appropriates annually the sum of $120,000 for public schools. It has also a Permanent School Fund of about $250,000.
Yours truly,
WALTER A. READ,
General Treasurer.
Page 38
CONNECTICUT.
Please inform me what per cent on earnings the railroads of your State pay as tax. One per cent on the value of the stock and bonds.
For what is this tax used? General State expenses.
How much or what per cent of this tax is give nto the public school fund of your State? No particular part is set aside for school purposes.
SUPERINTENDENT PUBLIC INSTRUCTION.
IOWA.
Hon. C. H. MEBANE, Raleigh, N. C.
DEAR SIR:--We take pleasure in sending you under separate cover a copy of pamphlet in which you will find the earnings of the railroads in our State, and the amount of tax paid by them. This tax is turned into the general fund. You will find enclosed with the pamphlet a printed statement of the last semi-annual apportionment of the interest on the permanent school fund. All other school taxes are paid by the school districts.
Yours respectfully,
R. C. BARRETT,
Superintendent Public Instruction.
MAINE.
Hon. C. H. MFBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--Replying to your letter of the 3d inst., will say that your first question can hardly be answered in a short statement, so I will refer you to Chap. 6 of the Revised Statutes of Maine, and Chap. 166 of the Public Laws of 1893, copies of which you will doubtless find in your State library.
In addition to this, the railroads are taxed to pay the salaries and expenses of the Railroad Commissioners. The tax on franchise goes into the general fund of the State and no part of it is applied directly for public instruction.
Very respectfully yours,
F. M. SIMPSON,
State Treasurer.
NEVADA.
Hon. C. H. MEBANE, Supt. Pub. Inst. of North Carolina.
DEAR SIR:--Yours to-day. The railroads are not taxed on their earnings in this State, but on assessed valuation. The income from this is put into the general fund, and apportioned to the different funds as any other tax. A certain per cent goes into the State fund, and the rest goes into the county funds.
Page 39
The different counties through which the railroads run put different valuations per mile upon the roads.
Very truly,
ORVIS RING,
Superintendent Public Instruction.
CALIFORNIA.
DEAR SIR:--Replying to your circular letter under date of 3d inst.: Railroads in this State are not taxed on earnings, but ad valorem.
Amount of tax received divided among several funds and used for support general State Government. Approximately 50 per cent of taxation is devoted to school purposes. There is, also, a yearly levy of .02c on each $100 valuation of all property in this State for support of State University.
Trusting above answers may prove satisfactory, I am,
Yours truly,
TRUMAN REEVES,
State Treasurer.
FLORIDA.
DEAR SIR:
Please inform me what percent on earnings the railroads of your State pay as tax.
For what is this tax used? About 60 per cent apportioned to towns through which roads pass, and stockholders reside; 40 per cent to State.
How much or what per cent of this tax is given to the public school fund of your State? Towns may by vote appropriate their share to support of schools.
Very truly,
SOLON A. CARTER,
State Treasurer.
DELAWARE.
DEAR SIR:
Please inform me what per cent on earnings the railroads of your State pay as tax. This tax is fixed by special acts of Legislature, and making it fixed amount for each year irrespective of earnings.
For what is this tax used? Applied to the General Fund.
How much or what per cent of this tax is given to the public school fund of your State? None of it is applied directly to the school fund. One hundred thousand dollars of General Fund is appropriated to school purposes.
Very truly,
S. H. BALL,
Treasurer.
Page 40
TEXAS HAS GROSS INCOME.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
of North Carolina.
DEAR SIR:--Replying to your inquiry of 3d inst., have to say, our State taxes the railroads 1 per cent on the gross passenger earnings and one-fourth of this tax is credited to the available school fund of the State and three-fourths to general revenue--for support of the State Government, see pages 56, 57 and 58 of Comptroller's last report, which I mail you to-day.
Yours very truly,
JOHN W. ROBBINS,
State Treasurer.
OHIO.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--Replying to your favor of September 3, beg to advise that the railroads of this State are not taxed on their gross earnings altogether. They pay on right-of-way and real estate, and it is levied by the County Auditors through which the roads run, and afterwards gone over by a Board of Equalization, consisting of the Railroad Commissioner, Attorney-General, Auditor of State and Treasurer of State.
It is paid in to the Auditor of State and then apportioned back to the respective counties.
They pay one-tenth of one per cent on gross earnings, known as Excise Tax. I would have no means of ascertaining what proportion of the tax went to the Public School Fund, as different counties and different cities make levies to suit their needs, up to a certain limit, which the law fixes.
Take all the taxes paid by the railroads in this State, it amounts to three and sixty-five hundredths per cent of their gross earnings.
Trusting I have given you the information you desire, I am
Yours respectfully,
R. S. KAYLER,
Commissioner R. R. and T.
WEST VIRGINIA.
Hon. C. H. MEBANE, Raleigh, N. C.
MY DEAR SIR:--In reply to your letter of the 3d inst., permit me to say that the railroads are not taxed in this State on their income. The Board of Public Works, consisting of the Governor, Auditor, Attorney-General. Treasurer, and State Superintendent of Free Schools assess the railroads, placing thereon a fair valuation per
Page 41
mile for track, side-track, rolling stock and buildings. The tax derived from the railroads is used for just the same purposes for which taxes on personal property and realty are used. A tax of one mill on this constitutes the general school fund which is distributed to the various school districts of the State according to the number of school youth, and in addition to this, local or district (township) taxes for school purposes are also laid.
Sincerely yours,
J. R. TROTTER,
State Superintendent Free Schools.
NEW MEXICO.
Please inform me what per cent on earnings the railroads of your State pay as tax. None on earnings. Pay taxes on assessed valuation.
For what is this tax used? General purposes.
How much or what per cent of this tax is given to the public school fund of your State? None. The principal school tax is provided by the counties. The proceeds of the sale of territorial public lands is divided for school purposes among the counties according to the number of school children in each county. The higher educational institutions are supported by special tax levy.
ARKANSAS.
Please inform me what per cent on earnings the railroads of your State pay as tax. Five and a half mills on valuation of property as State tax.
For what is this tax used? Two and one-quarter mills general revenue, 2 mills school, 1 mill sinking fund, 1-4 mill pensions.
How much or what per cent of this tax is given to the public school fund of your State? Two mills.
KANSAS.
DEAR SIR:
Please inform me what per cent on earnings the railroads of your State pay as tax. Railroads are taxed on their assessed valuation, not on their earnings.
For what is this tax used? Goes into the general revenue fund.
How much or what per cent of this tax is given to the public school fund of your State? None.
Very truly,
FRANK NELSON,
State Superintendent Public Instruction.
Page 42
PENNSYLVANIA--HANDSOME FUND.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--We are in receipt of your favor of the 3d instant relative to taxes assessed against railroads, and in reply beg to say that railroads within the Commonwealth pay 8 mills on their gross receipts and 5 mills on their capital stock. The money derived from these taxes goes into the general fund and is used in the payment of appropriations and general expenses of the Commonwealth, and amounts to about $14,000,000--including the taxes received from other corporations, county officers and all other sources. The amount appropriated to the common schools amounts to $5,000,000. Has reached as high as $5,500,000. In addition to this quite a large amount is appropriated to colleges and normal schools of the State.
Yours truly,
T. S. PEARCE,
Cashier.
FROM AUDITOR PENNSYLVANIA--HANDSOME FUND.
C. H. MEBANE, Esq., Superintendent Public Instruction
of North Carolina, Raleigh, N. C.
DEAR SIR:--Yours of September 3d, addressed to the Superintendent of Public Instruction, has been handed this Department for reply.
Railroad and transportation companies are required under the General Revenue Act of 1891, as amended by the Act of Assembly of June 8, 1893, to pay a five mill tax upon each dollar of the actual value of its whole capital stock of all kinds. See Sec. 21 of the act as set forth on page 24 of the enclosed pamphlet. They also pay a four mill tax upon the indebtedness of the corporation as set forth in Sec. 1, page 18, of said pamphlet. They also pay an eight mill tax upon their gross earnings, semi-annually, upon the last days of June and July in each year, as contained in Sec. 23, page 12, of same pamphlet.
The revenue thus raised by taxation, together with other taxes produced from foreign and domestic fire and life insurance companies, also those arising from personal property tax, wholesale liquor licenses and writs taxable and issued by county officers, together with revenues derived from mercantile taxes and from other sources aggregating about fifteen million ($15,000,000) dollars, is applied to the payment of the expenses of the State Government; also five million ($5,000,000) dollars of this tax so raised, is applied to the Public School Fund of the State. There is also an addition to the five million ($5,000,000) dollars, of about $1,800,000, which is
Page 43
applied to keeping up the normal schools and other educational institutions of the State.
I will forward you an Annual Report of the Auditor-General's, from which you can see the several sources from which this tax is raised and the various ways in which it is applied.
Very truly yours,
L. G. McCAULEY,
Auditor-General.
MISSOURI.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--The railroads of Missouri do not pay tax on earnings. The railroads pay an ad valorem tax, the same as other property. It is estimated that they are assessed at about forty per cent of the actual value as indicated by their earning capacity. The tax is used for State, county, municipal and school purposes. Railroads pay average rate of school tax in each county through which the road runs. The tax is apportioned to the several school districts in the county in proportion to the number of children therein.
Hoping this will be satisfactory, I am,
W. T. CARRINGTON,
State Superintendent.
NEW JERSEY.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--Your favor of the 3d inst., is received. The railroads in this State do not pay any tax on their earnings. The State railroad tax is 1-2 of 1 per cent on the value of the property used exclusively for railroad purposes and, in addition thereto, a tax on the franchise. The value of the property and the amount of franchise tax is determined by the State Board of Assessors. The moneys derived from this tax are used for general State purposes, and no part of it is devoted to schools.
We have a State school tax, which is an amount equal to $5 for each child in the State between the ages of 5 and 18 years. In addition to this tax there is an appropriation of $200,000 each year from the income of the State School Fund. This fund is composed of moneys received from the sale and rental of riparian lands belonging to the State. The administrative expenses of the schools are paid from the State Treasury.
Very truly yours,
C. J. BAXTER,
State Superintendent.
Page 44
WEST VIRGINIA.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--Replying to your recent inquiry concerning our rate and method of taxing railroads, will say: We do not assess them on their earnings. Our Board of Public Works fixes a value on their property for purposes of taxation. After that, it is assessed the same as other property. Our levy for State purposes and State school purposes is 25c and 10c respectively on the $100. The property is also assessed for county and local schools, but this varies with the different localities.
Yours truly,
M. A. KENDALL,
Treasurer.
TENNESSEE.
Hon. C. H. MERANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--Replying to yours of the 3d inst., to the State Treasurer, referred to this office for answer:
Railroads are taxed in Tennessee only an ad valorem on the valuation fixed by the Board of Railroad Commissioners. There is no tax on their earnings. The State rate is fifty cents on the hundred dollars, fifteen cents of which goes to the schools, and the balance for general purposes.
Trusting this is the information desired, I remain,
Very respectfully,
THEO. F. KING,
Comptroller.
IOWA.
Superintendent of Public Instruction, Raleigh, N. C.
DEAR SIR:--Replying to your circular letter of September 3, concerning railroad taxation in this State and the disposal of the proceeds thereof:
1. The State of Iowa assesses railroads and apportions the assessed value among the counties, and the counties levy the taxes according to their local needs. The rate of tax on railroads is the same as that on the property of citizens.
2. As indicated in the foregoing, the tax is not set apart for a special use, but is used for general purposes, State and local.
3. There is no separation of the railroad tax for the use of our school fund.
Respectfully yours,
JOHN HERRIOTT,
Treasurer of State.
Page 45
NEBRASKA.
C. H. MEBANE, Superintendent of Public Instruction, Raleigh, N. C.
MY DEAR SIR:--Replying to your circular letter of September 3d:
We do not assess upon earnings of railroads. Our assessment is made by valuation. The State Board determines the full value of the railroads, track and rolling stock, they then divide the total mileage into the total cost, which gives the amount per mile of valuation. This then, is certified to the county clerks by the State Auditor, and when the State Board has certified the State tax, then the County Boards levy the tax for county purposes and also school purposes in their counties, so that taxes derived from railroads are used the same as taxes derived from any other property, they simply pay their share of all State, county and school taxes, assessed upon the valuation furnished by the State Board.
Very truly,
J. B. MESERVE,
Treasurer.
NEBRASKA.
DEAR SIR:
Please inform me what per cent on earnings the railroads of your State pay as tax. Earnings $29,289,012. Tax $368,524 for 1897.
For what is this tax used? Teachers' salaries.
How much or what per cent of this tax is given to the public school fund of your State? 1896--$369,390; 1897--$368,524.
Very truly,
Superintendent Public Instruction.
INDIANA.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--The total assessed value of all railroad property in Indiana is taxed for school purposes as follows: Eleven cents on the $100 valuation of all such property by the State; and from one cent to 35c. on the $100.00 valuation by the local corporations.
Yours very truly,
FRANK L. JONES,
State Superintendent.
LOUISIANA.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--In answer to your favor of recent date, I beg to say that in this State the railroads do not pay any tax on their earnings.
An assessment is made of this class of property the same as is done with all other property in the State, and an ad valorem tax
Page 46
of 6 mills is paid on the assessed valuation. Of this tax of 6 mills. 1 1-4 miles go to the support of the public schools.
Yours truly,
LEDOUX E. SMITH,
Treasurer.
COLORADO.
C. H. MEBANE, Esq., State Superintendent Public Instruction,
Raleigh, N. C.
DEAR SIR:--Your communication of September 3rd is at hand. In reply to your inquiry, will state that the railroads in Colorado pay no per cent of their earnings as taxes. All trackage and railroad property, as well as franchises, are assessed and pay the regular rate of taxes levied in each county. They also pay their per cent of the school taxes, both general and special, as levied by county and district.
Yours truly,
HELEN L. GRENFELL.
MASSACHUSETTS.
Mr. C. H. MEBANE, Superintendent Public Instruction
of North Carolina.
DEAR SIR:--Your letter of September 3rd received, and would say in reply, that the tax collected from railroads of the Commonwealth of Massachusetts are based on the value of stock, and not on the earnings, and when paid, the full amount is distributed to the cities and towns where the stock is owned; consequently the State can only use the part that is held by non-residents.
No part is given to the public schools on account of this tax.
Yours truly,
E. S. BRADFORD,
Treasurer.
MICHIGAN.
Please inform me what per cent on earnings the railroads of your State pay as tax: It varies according to the amount of earnings per mile--from 2 1-2 to 5 per cent of gross earnings.
For what is this tax used? Educational purposes.
How much or what per cent of this tax is given to the public school fund of your State? Practically all of it. It is all used for educational purposes.
STATE TREASURER.
MINNESOTA.
Please inform me what per cent on earnings the railroads of your State pay as tax. Three per cent on gross earnings.
For what is this tax use? It goes into the General Revenue Fund.
Page 47
Howw much or what per cent of this tax is given to the public school fund of your State? None.
SUPERINTENDENT PUBLIC INSTRUCTION.
GEORGIA.
Mr. C. H. MEBANE, Raleigh, N. C.
DEAR SIR:--Your enquiry addressed to State Treasurer referred to me for reply.
The railroad property in Georgia is assessed or returned under oath at its fair market value, and upon the accepted valuation an ad valorem tax is levied by State, county and municipal authorities. We do not tax the earnings, except in two instances under old charters, and these are taxed 1 per cent on net earnings.
For 1900 the State levies upon all property, including railroads, $5.20 per $1,000 value; of this amount $2.00 per $1,000 is for school purposes levied by State and distributed to counties.
Yours truly,
WM. A. WRIGHT,
Comptroller General.
VIRGINIA.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--Replying to your recent letter I have to say that railroads in the State are taxed like all other real property, that is, thirty cents on every hundred dollars worth of property for the support of the government, and ten cents on every hundred dollars worth of property for the support of the public schools. This is the State tax; but counties are permitted to levy exactly the same amount on all real estate for the benefit and use of the public schools, and in nearly all of the counties this is done, so that the school levy amounts to twenty cents on every hundred dollars worth of real property. Aside from this, the State makes an annual appropriation of two hundred thousand dollars from its other revenues for the support of the public schools; and the capitation tax of one dollar and a half on every male citizen who is twenty-one years old, and all the interest on the Literary Fund goes to the support of the public schools. The State makes large appropriations annually for the support of the State University, the Military Institute, the Virginia Polytechnic Institute, and the three State normal schools, one of them being for the education of colored teachers only.
There is an income tax of one per cent on earnings after the interest on indebtedness is deducted, and this brings in a good revenue from the railroads, but none of it goes to the public schools.
I am very truly yours,
JOSEPH W. SOUTHALL,
Superintendent Public Instruction.
Page 48
STATE OF KENTUCKY.
Hon. C. H. MEBANE, Superintendent of Public Instruction,
Raleigh, N. C.
DEAR SIR:--The railroads of Kentucky do not pay taxes on their earnings as a basis. There is a State levy of 42½ cents on the $100 worth of property, of this, 22 cents on the $100 goes into the school fund for payment of the teachers.
Very truly yours,
H. V. MCCHESNEY,
Superintendent Public Instruction.
FLORIDA.
Hon. C. H. MEBANE, Superintendent Public Instruction,
Raleigh, N. C.
DEAR SIR:--In reply to your inquiry of September 3d, will say that there is no tax upon the earnings of railroads in Florida.
The tax is levied upon valuation, and goes into the general revenue.
The State levies a tax for school purposes of one mill upon the valuation; counties three to five mills; and school districts, where they exist, one to three mills. Railroads pay on the assessments within the territory of taxing unit like all other property.
Yours very truly,
WM. N. SHEATS,
State Superintendent.
SOUTH CAROLINA.
Mr. C. H. MEBANE, Superintendent, Raleigh, N. C.
DEAR SIR:--In answer to your first question as to per cent of tax on earnings, would say that railroads are not assessed upon the earnings of railroads as an exclusive basis. The tax on railroads is used as all other taxable property is used--for general purposes and school fund for the public schools. Under the Constitution of our State 3 mills are levied for public school fund. In addition to the above, there is a special tax levied upon railroads and telegraph companies to pay the salaries and incidental expenses of the Railroad Commission of the State, prorated among these corporations.
Very truly yours,
W. H. ZIMMERMAN,
State Treasurer.
Page 49
LOCAL TAXATION.
This is one way to increase the Public School Fund. The graded schools of our towns and cities were established and are supported by a local tax.
By local tax the strong help the weak. Local tax is one way by which the brotherhood of man is forcibly brought before the public. Men are brought to realize an interest in the rising generation. The man of means and the poor man have a common interest in the instruction of the young. It does away with the false idea that has been prevalent in the minds of many that the children of the man of means are better than the poor man's children.
Look at our cities and towns where local tax has been the means of opening the schools alike to the poor and those of means. Here we find the children of the wealthiest men in the towns entering the same threshold with the children of the poorest men. Their little feet tread the same pathway of instruction, their little hearts are warmed around the same hearthstone, which is radiant with a glow of love and truth emanating from the soul of the faithful, conscientious teacher. Here they are taught to respect, honor and love each other. Here they learn to have an interest in each other which otherwise would be unknown. And last, but by no means least, the parents are drawn towards each other through their children, and we find unity of interest in the minds and hearts, not only of the children, but also in the minds and hearts of parents.
We do not expect to have the same kind of schools in the rural districts as in the towns--we do not need the same, but we do need the increase in school fund, the increase in length of term. We do need more of the common interest in each other on the part of parents and teachers. We do need the money which a farmer now and then spends to send his children off to have even primary teaching done. Let the
Page 50
money these farmers spend for education be spent in the way of local tax, which will benefit not only his own children, but his neighbor's children.
We hear farmers justly complain as to the society of their community; that they have no society which is interesting or elevating for their children. How soon all this would be changed if all the children in these rural districts had the opportunity and the advantage of a six or eight months good school. Soon we would have social circles, elevating and refining, and we would hear no more of leaving the country home in order to have the advantage of schools, and in order to have society of the refined and cultured.
We want our parents in the country to take a broader view of this subject than many of them have had. We want more common interest in the future happiness and welfare of the children.
We want it to be a thing of the past when a young man or a young woman who has secured an education is regarded as a person far above or apart from the masses of our young people. We want no great gulf between a college man and the man of the community.
The more money men put into anything the more interest they have in that thing. I think we usually pay enough school tax to ease our consciences, and not enough to cause us any concern as to how it is spent and what results follow the expenditure.
I believe there are men to-day who pay $3 public school tax and never give any special thought or consideration as to what the public schools are doing, whereas if they were paying $12 tax for this cause they would see to it that results were seen and felt from the expenditure.
One reason then why we should have special tax for schools is to create special interest for schools.
Page 51
COMPULSORY EDUCATION.
I am slow to advise a compulsory attendance of our public schools under our present conditions, and especially when I remember the character of work done in some of our public schools, but when I call to mind that in many cases the children are kept from schools by careless, indifferent parents, and sometimes by lazy parents, who compel them to work in cotton mills, while their fathers sit around the stores, talk politics, and discuss the ways and means of preserving the government; when I think of these cases, I am compelled to conclude that the State ought to come to the rescue of these helpless children.
Cases have come under my own personal observation, where children were put in the cotton mill at seven or eight years of age and kept there until they were twenty-one years of age. I recall some young men and women whom I met a few years age. They could neither read nor write, because they had been kept in the cotton mill from seven years of age. Think of it--white boys and girls being bound down by their parents and not even able to read and write when twenty-one years old in this day and generation, and yet it is true in our own State!
I quote upon this subject the following letter that appeared in the Report of the Commission of Labor and Printing:
Hon. B. R. LACY, Commissioner of Labor and Printing,
Raleigh, N. C.
MY DEAR SIR:--I take pleasure in complying with your request for an opinion from me upon the subject of "Compulsory Education."
In the first place, I will say that the character of our public schools and the quality of the teaching done, taken as a whole, has been and is such that I have been slow to favor a compulsory attendance law for this State.
Page 52
According to my Educational Report for the year 1898, the percentage of white school population in attendance on schools was only 34 7-10 per cent; of colored population, 32 3-10 per cent.
These figures are enough to make every man in North Carolina pause and consider what is the cause and what is the remedy for this small attendance. I will mention two or three reasons from my point of view:
First, and that which is the most alarming, is careless, indifferent parents. It is wonderful how many fathers and mothers we have in this State who do not realize the awful responsibility that rests upon them as to the future welfare of their children.
Second--Poor teachers in the public schools. Teachers whose work and lives have had very little effect inside the school room, and no effect on society and the community at large, for the cause of public education.
Third--Bad management on the part of school officials. Merit has had very little encouragement in so many instances. The powers that be have been more concerned for the continuance of said powers, than they have been for the progress and advancement of the schools.
The remedy that has been and is used to reach the children in 31 States is the strong arm of the law.
All of the New England States have compulsory attendance laws. All of the Middle Atlantic States, except Virginia, have compulsory attendance laws. All of the Central States, except Missouri, have compulsory attendance laws. All of the Rocky Mountain and Pacific States and Territories, except New Mexico, have compulsory attendance laws.
Let each reader examine the following list of States carefully. Compare the illiteracy of those States which have a compulsory attendance law with the illiteracy of those States which have no compulsory attendance law.
Page 53
- 1. Ohio, 5 per cent.
- 2. Connecticut, 5 per cent.
- 3. Nebraska, 3 per cent.
- 4. Montana, 5 per cent.
- 5. Wisconsin, 7 per cent.
- 6. Minnesota, 6 per cent.
- 7. New Hampshire, 7 per cent.
- 8. Kentucky, 22 per cent.
- 9. Massachusetts, 6 per cent.
- 10. Indiana, 6 per cent
- 11. Michigan, 6 per cent.
- 12. New York, 6 per cent.
- 13. Rhode Island, 10 per cent.
- 14. Maine, 5 per cent.
- 15. West Virginia, 14 per cent.
- 16. Washington, 4 per cent.
- 17. Pennsylvania, 7 per cent.
- 18. Kansas, 4 per cent.
- 19. Vermont, 7 per cent.
- 20. Arizona Territory, 23 per cent.
- 21. Idaho, 5 per cent.
- 22. Colorado, 5 per cent.
- 23. Illinois, 5 per cent.
- 24. Wyoming, 3 per cent.
- 25. Iowa, 3 per cent.
- 26. California, 7 per cent.
- 27. New Jersey, 6 per cent.
- 28. North Dakota, 6 per cent.
- 29. South Dakota, 4 per cent.
- 30. Utah, 6 per cent,
- 31. Nevada, 13 per cent,
LIST OF STATES WHICH HAVE COMPULSORY ATTENDANCE LAWS,
SHOWING THE PER CENT OF ILLITERACY OF WHOLE POPULATION,
ACCORDING TO THE CENSUS OF 1890:
- 1. North Carolina, 36 per cent.
- 2. South Carolina, 45 per cent.
- 3. Alabama, 41 per cent.
- 4. Virginia, 30 per cent.
- 5.