unanimous vote of all the members thereof, may determine upon a greater tax, not, however, exceeding 2 percent upon all the taxable property of the district." 20

The legislature of 1907 made the following change in the power of directors: For the purpose of the purchase of school sites and the erection of buildings, the board of directors may expend in cities having a population of 10,000 to 50,000 people, or employing 40 or more teachers, up to $50,000; 50,000 to 100,000 people, or employing 200 or more teachers, up to $100,000; exceeding 100,000 people, or 400 or more teachers, up to $200,000.21

Upon the reorganization of the district system in 1909, as has been mentioned, this provision was repealed, and new legislation enacted. In first-class districts the directors were authorized to spend for the purchase of sites and buildings, in districts containing cities of less than 50,000 population, $50,000; cities of 50,000 to 100,000 popula tion, $100,000; cities of 100,000 to 200,000 population, $200,000; and for every 50,000 population additional, $50,000 additional. If larger expenditures were needed a majority vote of the district was required.22

Further powers granted city districts are shown by legislation enacted in 1911 when directors of first-class districts were empowered to create a permanent insurance fund (fire) and levy a tax through the county commissioners, for such purpose.23

As the law stands at the present time no district board, whatever the class, may levy more than 10 mills, unless an excess be authorized

Laws of Washington, 1903, sec. 1, p. 191.

"Laws of Washington, 1907, ch. 31, p. 41.

"Laws of Washington, 1909, ch. 97, art. III, sec. 19, p. 297.

Laws of Washington 1911, ch. 79, sec. 1, p. 378.

by a vote of the people of the district, and in no event may the levy exceed 20 mills. This is exclusive of levies for interest, sinking fund debt, or bond redemption and non-high-school taxes.

County revenues.-The legislature of 1889-90 imposed the duty upon county commissioners to levy a tax for school purposes of not less than 4 mills nor more than 10 mills.24 There was some confusion, however, for a general law passed by the same legislature placed the maximum levy for school purposes on the county at 6 mills and did not state a minimum. In his biennial report, Superintendent Bryan pointed out the inconsistency of the law.25 The trouble was settled in 1891 when county commissioners were authorized to levy from 4 to 10 mills for the support of the common schools. In 1893 the maximum was raised to 8 mills, with no minimum.26

In spite of this liberal provision there were counties in which schools suffered because of lack of county financial aid. Some boards of county commissioners would not levy a sufficient tax, and were not compelled to do so, since there was no minimum tax. C. W. Bean, superintendent of public instruction, recommended that “A law should be enacted to take the place of our present school tax law which would provide for a specified minimum per capita of school fund. The county commissioners of each county should be required to levy a specified maximum rate of tax for school purposes, unless a lower rate would raise the required minimum amount per child, and in case that amount could not be produced by the maximum levy, then the amount so lacking should be made up to the county from a fund by a State levy on all property subject to taxation, not excepting that of cities of over 10,000 inhabitants." 27 This was the first

24 Laws of Washington, 1890, Title X, sec. 52, p. 374.

25 Report of Superintendent of Public Instruction, 1890, p. 41.

26 Laws of Washington, 1893, ch. CXXIV, sec. 64, p. 351.

"Report of Superintendent of Public Instruction, 1894, p. 58. Italics ours.

**28

official declaration asking for a per capita county tax and of a State levy for the purpose of equalizing the financial burdens, which would, according to Superintendent Bean, "at the same time distribute all over the state, * *the burden of assisting the weaker counties." The significance of the "Barefoot boy school law" of 1895, which grew out of the plan, is shown by the following exposition of the amounts received by school districts outside the cities of Seattle, Tacoma, and Spokane in 1894:29 From county tax, $456,322.99; from State school fund, $77,800; and from district tax, $314,002.90.

In 1903 the county commissioners were authorized to levy not to exceed 3 mills, the proceeds of which constituted a special fund for the payment of district indebtedness. They also were authorized to levy one-tenth of 1 mill for the purpose of maintaining a county circulating library,30

The legislature of 1909 enacted a law providing that the county com missioners must levy a tax sufficient to produce the sum of $10 for each child of school age residing in the county, but fixing a limit of 5 mills.31 This law was the first after the suggestion of the superintendent of the early nineties, and was recommended by the commission to revise and recodify the code of public instruction, appointed by the legislature of 1907, and composed of Hon. E. C. Hughes, N. D. Showalter, W. E. Wilson, the attorney general, and superintendent of public instruction, Henry B. Dewey. It was the opinion of the superintendent that the measure would do away with the necessity for special district taxation, but we find that this was not the case. Since that year until 1933 no change was made in the amount levied per child by the county commissioners. However, the law of 1917 created high-school and non-high-school districts of the county for the purpose of educating non-resident high-school pupils.32 In 1923 the limit of the levy for this purpose was increased to 4 mills. 33 Again, legislation specified that the county school tax shall not exceed 5 mills.34

Ibid., p. 76.

» Report of Superintendent of Public Instruction, 1894, p. 75.

Laws of Washington, 1903, sec. 91, p. 339.

Laws of Washington, 1909, sec. 3, p. 321.

"Laws of Wasnington, 1917, ch. 21, sec. 6, p. 68.

"Laws of Washington, 1923, ch. 103, sec. 1, p. 283. 14 Laws of Washington, ch. 130, sec. 77, p. 277.

From 1909 to 1933 the powers and duties of the county commissioners were as follows:

1. Levy a tax to produce $10 per school-census child.

2. Levy one-tenth mill for county library.

3. Levy not to exceed 4 mills for high-school district fund.

4. Levy not to exceed 3 mills for district indebtedness.

The State current school fund.-Besides the interest on the permanent school fund which is applied exclusively each year to the support of the common schools the State levies an annual tax on all the taxable property of the State. The rate varies with the needs and the amount in the permanent school fund.

The "Barefoot boy school law."-The pioneers early recognized the obligation of the State as a whole to insure at least minimum school facilities to every boy and girl in the State regardless of their place of domicile. This prompted them to secure legislation levying taxes upon the property of the State at large to be distributed to the districts equally on the basis of needs. This need has been measured primarily by the number of children of school age. Other modifying factors will be noted later.

Because of this altruistic desire to insure universal education to all the wards of the State one of the most significant statutes in the his tory of the State was enacted in 1895. The State board of equalization was authorized to levy an annual tax to raise a sum, which when added to the current State fund derived from the permanent school fund, would amount to $6 for each census child between the ages of 5 and 21 living within the State. The limit of the levy was fixed at 4 mills.35 This was known as the "Barefoot boy school law." This law was largely the outcome of the work of State Supt., C. W. Bean, whose plan was one of equalizing the financial burdens of districts, and Gov. John R. Rogers. In his report of 1896, Superintendent Bean recommended that provision be made to levy a State tax and devote the proceeds entirely to the toning down of the inequalities between districts.36

In 1899 the legislature increased the State aid authorizing the levying of a tax to produce $8 per census child.37 The tax could not exceed 5 mills, while under the law of 1895 the limit was fixed at 4 mills.38 This increase to $8 per child followed the recommendation of State

33 Laws of Washington, 1895, ch. LXVIII, sec. 1, p. 122.

36 Report of Superintendent of Public Instruction, 1896, p. 110. 37 Laws of Washington, 1899, ch. CXLII, sec. 19, p. 320.

38 Laws of Washington, 1895, ch. LXVIII, sec. 1, p. 123.

Supt. Frank J. Browne, who stated that this amount was needed to meet further the financial situation.39

In 1901 another increase was provided for in the legislation of that year when the State board of equalization was authorized to levy $10 per census child by a tax not to exceed 5 mills.40 Through successive legislation we find authorization for a like sum until the year 1920. The school-code commission appointed by the governor recommended "That a larger percent of the cost of the common-school education be raised by a State-wide tax."1 Legislation followed this recommendation authorizing the State board of equalization, beginning 1920, to levy a tax sufficient to produce $20 per census child, and there was no limit in the millage that could be levied to produce this sum.

No new legislation affecting the amount of money to be raised by the State for school purposes was enacted until 1933. An attempt was made, however, to increase the State tax to $30 per census child in 1922, but the proposed legislation failed to pass. This was an attempt to carry further the principle of equalization.

Analysis by the public school administrative code commission, 1921.In 1920 a public-school administrative code commission was authorized by the legislature to survey the public-school conditions of the State. Taxation and school revenues were the chief problems studied. The commission consisted of Senator W. J. Sutton, Cheney, chairman; County Supt. A. S. Burrows, King County, secretary; Supt. W. M. Kern of Walla Walla; Alfred Lister, Tacoma School Board; and Mrs. Mark Reed, wife of Senator Mark Reed, Shelton. Dean Cubberley of Stanford University was the consultant.

Their critical analysis will serve as a good summary of the legal status and the great inequality of school opportunities. The main features are expressed in the following paragraphs:

A. FUNDS NOW RAISED FOR Education

Up to the present time funds for the common schools of the State have been derived from the following sources:

(1) Interest and other income from the permanent school fund, supplemented by a State tax sufficient to produce a sum equal to $10 per child of school age residing within the State. For the year 1919–20 this amounted to $3,634, 997.20 and was equivalent to $17.10 for every pupil in average daily attendance.

Report of Superintendent of Public Instruction, 1898, p. 289. Laws of Washington, 1901, ch. CLXXVII, sec. 16, p. 380. "Report, Superintendent of Public Instruction, 1921, p. 14.

65757°-35-11