UNIV. OF THE CALIFORNIA FINANCING OF EDUCATION A REPORT REVIEWED AND PRESENTED BY THE EDUCATIONAL FINANCE INQUIRY COMMISSION UNDER THE AUSPICES OF THE AMERICAN COUNCIL ON EDUCATION WASHINGTON, D.C. THIS REPORT WAS PREPARED FOR THE COMMISSION BY WILLIAM F. RUSSELL, THOMAS C. HOLY, RALEIGH W. STONE New York THE MACMILLAN COMPANY 1925 All rights reserved THE STAFF FOR THE IOWA DIVISION OF THE EDUCATIONAL FINANCE INQUIRY WILLIAM F. RUSSELL, Director Professor of Education and Dean of the College of Education, University of Iowa THOMAS C. HOLY, Assistant Director Assistant in Instruction, College of Education, University of Iowa RALEIGH W. STONE, Assistant Director Associate Professor of Economics, College of Commerce, University of Iowa H. H. DAVIS W. F. DELANEY M. C. DELMANZO OLLIE M. DEWOLFE, Secretary A. L. HEMINGER C. L. HUFFAKER H. S. ROBSON L. R. WILKERSON 568345 FOREWORD THIS Volume presents the Educational Finance Inquiry's work in Iowa. In it the techniques developed in studying educational finance in the industrial state of New York are applied to the agricultural state of Iowa. The Inquiry while concentrating at the outset on New York, planned ultimately to extend its work to other states. Iowa was chosen because of its contrast in economic conditions and because it had men especially qualified to do the work. The conduct of the work, the limitation of the problem, the treatment of the data, and the writing of the report were based upon the practices and procedures already followed by the Headquarters Staff of the Educational Finance Inquiry in New York. It was, of course, not always possible to follow their procedure exactly, but the aim was not only to make clear the Iowa situation, but also to provide comparable data. In brief, the Iowa study sets forth the facts of what Iowa spends for education, what Iowa can afford to spend, and certain suggested reforms. In detail, the Staff has made an exhaustive study of the educational program of the state, and the provisions for the increased enrolment. It classifies the districts, reports the costs of all public education, traces all sources of support, points out the present forms of taxation, the burden of bonded debt, and studies the equalization of educational opportunity, especially as related to wealth. These facts, for the most part, cover the school years 1909-1922. This study is expected to be valuable for three classes of readers: citizens, educators, and governmental officers of Iowa, who wish to know the facts about school costs in their own state; state superintendents of other states who wish to make similar studies; students in schools of education who may wish techniques for educational cost studies in the various states or for further research on financing education in Iowa. Without the coöperation of many governmental and educational officials of the state of Iowa, this study would have been quite impossible. The office of the State Superintendent of Public Instruction gave every form of assistance; the county superintendents of schools answered innumerable questions and even forwarded duplicate copies of some of their books; county auditors filled out complicated questionnaires; and city superintendents and high school principals responded from time to time. The authorities of the University of Iowa generously gave space, the services vii |