. Report of the Public School Administrative Code Commission of the state of Washington. Delivered to the Governor and the Legislature at Olympia, Washington, January 11, 1921. Designed to accompany Senate bill no. 10. to care for all of the schools of the stateon the present basis of cost. If thirty dollars per census child were provided by the state and tendollars by the county this would make a fairer distribution of tax levies sofar as the counties are concerned. However, there would still be a greatvariation of levies within the local districts of a county, unless the wholebasis of admini
. Report of the Public School Administrative Code Commission of the state of Washington. Delivered to the Governor and the Legislature at Olympia, Washington, January 11, 1921. Designed to accompany Senate bill no. 10. to care for all of the schools of the stateon the present basis of cost. If thirty dollars per census child were provided by the state and tendollars by the county this would make a fairer distribution of tax levies sofar as the counties are concerned. However, there would still be a greatvariation of levies within the local districts of a county, unless the wholebasis of administration were changed so that these inequalities could beovercome. Any plan therefore which shall prove fair to all the children ofthe state must provide, not only for equitable revenue collection, but alsofor equitable distribution carried out through proper administration. GraphNo. 10 may be referred to as showing the means of distribution which theCommission believes will be fair to the small school and to the larger schoolalike. As we change the taxing unit we must necessarily change the admin-istrative unit to correspond. Both are necessary in any scheme of equality. Larger unit shows greater equity it s:. 58 School Code Commission Report Three Plans for State Aid Showing Per Capita Revenue. GRAPH NO. 7. Ki:i>la?ia(ioii. This graph presents three plans of raising scliool revenue, which wouldprovide necessary funds to give each child in the state the required amount,and based upon the present equalized cost of education. The first hatchingindicates the amount which the state would provide under present valua-tion. The varying lengths of the state hatching are caused by constructiveattendance according to present apportionment. If actual attendance onlywere used, the state hatching would all be the same length. This plan pro-poses to provide a revenue equal to the amount now expended for schools,but distributing or apportioning the funds equitably to each of the countieso
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