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THE COMMISSION IN CHARGE OF THE

EDUCATIONAL FINANCE INQUIRY

E. C. BROOKS, State Superintendent of Public Instruction,1
Raleigh, North Carolina.

SAMUEL P. CAPEN, Chancellor, University of Buffalo, Director
of American Council on Education and member ex officio until
December 1, 1922.

ELLWOOD P. CUBBERLEY, Dean, School of Education, Stanford
University, California.

EDWARD C. ELLIOTT, President, Purdue University, Lafayette,
Indiana.

· THOMAS E. FINEGAN, State Superintendent of Public Instruc-
tion,2 Harrisburg, Pennsylvania.

ROBERT MURRAY HAIG, Professor, School of Business, Columbia
University, New York City.

CHARLES R. MANN, Director, American Council on Education,
Washington, District of Columbia, and member ex officio
since December 1, 1922.

VICTOR MORAWETZ, Attorney at Law, New York City.

HENRY C. MORRISON, Professor of Education and Superintend-
ent of Laboratory Schools, University of Chicago, Chicago,
Illinois.

GEORGE D. STRAYER, Professor of Educational Administration
and Director of Division of Field Studies, Institute of Educa-
tional Research, Teachers College, Columbia University, New
York City, Chairman of the Commission.

HERBERT S. WEET, Superintendent of Schools, Rochester, New
York.

THE HEADQUARTERS STAFF

GEORGE D. STRAYER, Director.

ROBERT MURRAY HAIG, Associate Director.

CARTER ALEXANDER, Assistant Director.

HOWARD G. BURDGE, Assistant Director for the State of New
York.

MABEL NEWCOMER, Economist.

MABELLE M. CAMPBELL, Secretary to the Commission.

OFFICE OF HEADQUARTERS STAFF

525 West 120th Street, New York City

1 Became President of North Carolina State College of Agriculture and Engineering, July 1, 1923. 2 Retired June 1, 1923.

PUBLICATIONS OF THE EDUCATIONAL

FINANCE INQUIRY

UNDER THE AUSPICES OF

THE AMERICAN COUNCIL ON EDUCATION
WASHINGTON, D. C.

The Educational Finance Inquiry Commission has reviewed and published or will publish the following volumes prepared by the individuals indicated.

Copies of these volumes may be purchased from the publishers, The Macmillan Company, 64 Fifth Avenue, New York City.

VOLUME I. THE FINANCING OF EDUCATION IN THE STATE OF NEW YORK.

George D. Strayer and Robert Murray Haig, Members of the Commission.

VOLUME II. ELEMENTARY SCHOOL COSTS IN THE STATE OF NEW YORK.

R. O. Stoops, Special Investigator for the Headquarters Staff. VOLUME III. THE COST AND SUPPORT OF SECONDARY EDUCATION IN THE STATE OF NEW YORK.

Charles W. Hunt, Special Investigator for the Headquarters Staff. VOLUME IV. BIBLIOGRAPHY ON EDUCATIONAL FINANCE.

Carter Alexander of the Headquarters Staff.

VOLUME V. THE FISCAL ADMINISTRATION OF CITY SCHOOL SYSTEMS. J. R. McGaughy, Special Investigator for the Headquarters Staff. VOLUME VI. FINANCIAL STATISTICS OF PUBLIC EDUCATION IN THE UNITED STATES, 1910-1920.

Mabel Newcomer of the Headquarters Staff.

VOLUME VII. THE COST OF EDUCATION IN CALIFORNIA.

E. P. Cubberley, Member of the Commission, and J. B. Sears of the Staff for California.

VOLUME VIII. THE FINANCING OF EDUCATION IN Iowa.

William F. Russell, T. C. Holy, Raleigh W. Stone and others of the Staff for Iowa.

VOLUME IX. THE FINANCING OF PUBLIC SCHOOLS IN THE STATE OF ILLINOIS.

H. C. Morrison, Member of the Commission.

VOLUME X. THE POLITICAL UNIT OF PUBLIC SCHOOL FINANCE IN ILLINOIS.

Floyd W. Reeves, Special Investigator for the Staff for Illinois. VOLUME XI. THE PUBLIC SCHOOL DEBT IN ILLINOIS.

George W. Willett, Special Investigator for the Staff for Illinois. VOLUME XII. A STUDY OF PUBLIC SCHOOL COSTS IN ILLINOIS CITIES. Nelson B. Henry, Special Investigator for the Staff for Illinois.

VOLUME XIII. UNIT COSTS IN HIGHER EDUCATION.

E. C. Elliott, Member of the Commission, and E. B. Stevens, Special Investigator for the Headquarters Staff.

UNIV. OF
CALIFORNI

THE

FINANCING OF EDUCATION
IN IOWA

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
AND OTHERS OF THE IOWA STAFF

New York

THE MACMILLAN COMPANY

1925

All rights reserved

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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

571548

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