JUNE 1932
STATiON BULLETIN 306
H-
Incidence of Public School Taxation in Oregon with Special
Reference to Elementary
and County School
Fund Laws
Agricultural Experiment Station
Oregon State Agricultural College
CORVALLiS
TABLE OF CONTENTS
Page
Summary
3
Introduction
Public School ILvenue System
Purpose of this Study
Sources of Information Utilized
Method of Procedure
Validity of Data Used
Operation of County School and Elementary School Fund Laws
Statistically Presented
Basic Tables
Maps
Analysis and Summarizations
Shifting of Revenues as Effected by the County School and
Elementary School Fund Laws Summarized
5
S
10
11
11
12
13
13
14
103
103
Effects of Elementary and County School Fund Laws
Compared, Three-Year Averages
104
Operation of the County School Fund and Elementary
School Fund Laws in City School Districts Having
Assessed Valuations in Excess of One Million Dollars
105
An Analysis of the levies and Apportionments of Funds
Under the County School and Elementary School Fund
Laws with a View to Measuring the Equalizing Effects
of the Laws
Conclusions
107
110
SUMMARY
Public school finance presents two major problems, the constantly mounting expenses for public education and the equaiization of the school tax burden.
The public school system of the State of Oregon is primarily
supported by levies on the assessable general property. During
the decade 1920-1930 the taxes levied on general property for
public school purposes have increased from a little more than 14
millions to almost 20 millions, an increase of 40 percent. The
aggregate levies for public school purposes in the various counties are with few exceptions larger than the levies for any other
purpose, state or local.
For the year 1928-29 weighted public school levies ranged
from 8.51 mills (Gilliam county) to 25.63 mills (Lincoln county)
on equalized rural values. For the same year average aggregate
levies for public school purposes ranged from 14.45 mills (Crook
county) to 38.49 mills (Grant county) on urban equalized values.
Total taxes for public school purposes for the same year constituted from 27.74 percent (Clatsop county) to 63.92 percent (Deschutes county) of all rural taxes, and from 14.43 percent (Crook
county) to 48.05 percent (Benton county) of all urban taxes.
The problem of the equalization of the tax burden increases
in importance with the increase of the levy. In Oregon, as in
other states, the problem is twofold: inequality in burden be-
tween counties and inequality between districts within the same
county.
Equalized valuations per school-census child on the 1929
assessment rolls varied from $2,287 in Josephine county to $11,290 in Sherman county. Interdistrict variations in many counties
exceed intercounty variations in the state.
There are two public school revenue laws in this state, the
County School Fund law and the Two-Mill Elementary law, passed
with a view to equalizing the interdistrict school tax burden. No
attempt is made to effect equalization between the counties.
Under the County School Fund law a levy must be made on
assessable general property in each county adequate to produce
not less than $10 per capita for all children within the county between the ages of 4 and 20 years.
Under the Two-Mill Elementary law a uniform levy of two
mills is placed upon the equalized value of all assessable property
in the state.
The County School Fund is apportioned as follows: $100 to
each district and subdistrict in the county and the balance of the
fund among the school districts in proportion to the number of
school-census children.
The Elementary School Fund is apportioned within each county on the basis of number of teachers employed in the first eight
+.-..-.--.-.-.----.-"-"-..-..-.-.--.--..-.-..----.-. I
I
SUMMARY (Continued)
grades in the several districts in the county; provided, that the
number of teachers employed shall not exceed one teacher for
every 30 pupils or fraction thereof enrolled in the first eight
grades.
The purpose of this study is primarily to analyze the effect
of these two laws in the shifting and allocation of the EchOOl
tax burden.
Analysis of data indicates that the greater portion of the
funds produced under the above-named laws flows back into the
same school districts in which they are raised. In the case of the
Elementary Fund more than 85 percent of the funds went back
into the district in which raised and in the case of the County
School Fund more than 83 percent of the funds went back into the
district in which raised. In other terms, out of an average annual
amount of $4,902,167 produced under the laws for the years 1927
1930, only $745,774 or 15.21 percent went annually into districts
other than those in whkh collected.
For the years 1927-1930, 24 city school districts with assessed
valuations of $1,000,000 or above contributed in the aggregate to
the County and Elementary School Funds $152,715.79 annually in
excess of the apportionments received under the laws. Of the
$152,715 so contributed, $125,851 came from city school districts
located in the Willamette Valley.
For the years 1927-1930, 45 city school districts with assessed
valuations of $1,000,000 or over received apportionments of $243,358.37 annually in excess of contributions made under the laws.
The effects of the County and Elementary School Fund laws
in the shifting of the tax burden are to a high degree supplement.
ary. The districts in which the effects of the laws tend to counter-
act one another are for the most part border-line casesthat is,
districts in which the levies made under the laws very nearly equal
the apportionment received under the same laws. The Elementary
law supplemented the County School Fund law in excess apportionments by an average annual amount of $302,389.00 for the years
1927-1930, and counteracted the law by an average annual amount
of $18,735.22.
-
The average annual excess apportionments for all counties
under consideration in this study for the years 1927-1930 aggregated $745,774.33. These excess apportionments were made to
1,214 school districts in the state. Of these 1,214 districts, 725 districts had general school levies, includin.g Special District levies,
Union High School levies, and High School Tuition Fund levies,
below the average for their respective counties; 376 districts had
assessed valuations above the average per school-census child;
300 districts had both general levies below their county averages
and assessed valuations per census child above the average, and
806 districts had either or both lower-than-average general levies
and/or higher-than-average per-census-child valuations.
Incidence of Public School Taxation in
Oregon with Special Reference to
the Elementary and County
School Fund Laws
By
W. H. DREESEN
I. INTRODUCTION
school finance presents two major problems: the constantly
PUBLIC
mounting expenses and the problem of the equalization of the tax bur-
den for the maintenance of the public school system.
During the past ten years the total taxes levied on general property
in Oregon for public school purposes have increased from approximately
14 millions of dollars in 1920 to almost 20 millions- f dollars in 1930, or an
increase of more than 40 percent.
GENERAL PROPERTY TAXES FOR PUBLIC SCHOOLS
Tax
Special school tax
Elementary school fund
County school fund
High school tuition
Total
19211930
$ 9,000,813.24"
$1 2,8.80,802.460
$14,145,712.94
$19,756,! 71.015
2,081,678. lOt
2,4 16,934.78
646,286.82
2,249,977.381
3,220,731.435
1,404,659.729
"Seventh Biennial Report, State Tax Commission, p. 44.
fSixth Biennial Report, State Tax Commission, p. 36.
IEleventh Biennial Report, State Tax Commission, Table 10.
§State Levy of Taxes for 1930, p. 18.
iThe county school fund was obtained by deducting the high school tuition fund for
the year from the general school fund, as appearing in the Seventh Biennial Report of the
State Tax Co,nmission, p.44.
IThe foregoing data do not include niiliage levies for the institutions of higher learning.
The average aggregate levies for public school purposes tn the variOus counties are with few exceptions larger than the levies for any other
purpose.** For the school year 1928-29 these levies ranged from 8.51 mills
in Gillim county to 25.63 mills in Lincoln county on equalized rural values.
For the same year these levies ranged from 14.45 mills in Crook county
to 38.49 mills in Grant county on urban values.
Table I indicates the percentage that the school taxes constitute of the
total taxes levied.
""The aggregate levies include the Two-Mill Elementary levy and Cotinty School Fund
levy as well as the Special District, Union High School, and County Tuition Fund levy.
6
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
TABLE I. WEIGHTED AVERAGE LEVIES FOR PUBLIC SCHOOL PURPOSES
ON EQUALIZED VALUES BY COUNTIES AND PERCENTAGES THAT
SCHOOL LEVIES CONSTITUTE OF TOTAL GENERAL PROPERTY LEVIES.
SCHOOL YEAR 1928-29.
Rural area
County
Baker
Benton
Clackarnas -Clatsop
Columbia
Coos
Crook
-
Curry Deschutes
Douglas
Gilliam
Grant
Harney
Hood River
Jackson
Jefferson
Josephine -Klamath Lake
Lane
Lincoln
Linn -
Total school
levy
MilLc
12.81
13.30
17.44
16.84
23.59
22.05
14.84
20.24
23.74
12.77
8.51
14.86
13.74
23.50
18.27
13.23
18.49
15.57
11.39
14.28
2563
Yamhill
10.83
17.22
13.32
14.79
17.51
15.02
11.84
17.85
14.40
13.91
14.26
14.01
13.01
16.02
13.99
Totals for State
15.80
Malheur
Marion
Morrow -Multnomah
Polk
Sherman
Tillamook
Umatilla
Union
Wallowa
Wasco
Washington
Wheeler --
Percentage of
total general
property levy
Cities
Percentage of
total general
property levy
Total school
levy
Mills
47.11
50.67
44.48
27.'4
51.38
43.82
35.85
39.81
63.92
40.37
34.34
41.56
42.36
54.05
52.63
45.78
43.84
48.04
38.02
39.22
30.36
34.63
49.55
39.60
39.68
57.85
53.48
36.05
36.60
48.89
24.16
21.96
45.17
39.21
26.31
43.92
33.30
20.17
16.99
38.49
23.30
27.55
29.69
20.85
31.89
27.78
2586
38.50
44.46
30.37
38.25
37.52
35.56
35.97
23.64
34.14
37.24
35.56
39.36
36.19
42.09
22.69
26.66
40.39
40.22
36.86
39.59
41.42
44.60
39.11
2303
41.56
35.14
40.17
44.62
46.14
20.47
24.14
18.12
33.03
18.80
26.67
16.55
20.95
16.48
20.74
22.33
30.35
29.34
26.62
18.60
21.10
20.69
43.24
18.31
40.61
41.35
48.05
34.47
23.30
47.41
36.67
14.43
14.94
27.17
32.42
29.51
14.45
j
36.22
The problem of the equalization of the tax burden intensifies with an
increase in the burden itself. Light levies are paid without much regard
to the equality of the burden, and the whole subject is of academic interest
only. But as these levies become heavier theoretical differences take on
practical significance. The problem in Oregon, as in most other states, is
twofold: equalization between the different counties within the state and
equalization between the districts within each county. As the public school
system in Oregon derives its support primarily from levies on the general
property tax, the average valuation per census child in the different counties throws some light on the existing inequalities in the public school tax
burden as between the different counties. Table II gives the equalized
valuation per census child and the average levies, including County School
Fund levies, Special School District, Union High School District, Elementary, and County Tuition Fund levies for the year 1929-30.
7
INCIDENCE OF PUBLIC SCHOOL TAXATION
THE AMOUNT OF EQUALIZED VALUATION
Csus CHILD
P
929 AS5SSMENT T2OLL3
COUNTIE5
o
o
a
o
0
o
o
0
0
o
0
a
a
0
a
a
0
o
o
0
0
0
0
0
0
0
0
0
0
0
o
A1<ER
5E NT ON
CLACKAMAS
CLAT5OP
_.__._
EQUALIZED VALUATION
COLUMSIAI
Coos
CROo<
CuRRY
DESCHUTE5
I
DOUGLAS
GILL I AM
GRANT
hARtlEY
H000 RIvER
JACI<50N
JEFFEQ5OH
JO5EPI-IINE
----1
I
KL AM AT H
LAIE
LANE
LINCOLN
I
LINN
MALHEUQ
I
MARION
MORROW
MULTNOMAN
PoL<
5HERMAN
TILLAMO 01<
---
I
U MAT ILL A
UNION
WALLOWA
WASCO
WASHINGTON
WNEELER
YAMI-IILL
I
0
a
-
8
0
8
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
TABLE II. EQUALIZED VALUATION PER CENSUS CHILD BY COUNTIES.
1929 ASSESSMENT ROLLS. AVERAGE LEVIES BY COUNTIES, INCLUDING
COUNTY SCHOOL FUND LEVIES, SPECIAL SCHOOL DISTRICT, UNION
HIGH SCI-IOOL DISTRICT, COUNTY TUITION FUND, AND ELEMENTARY
SCHOOL FUND LEVIES.
County
Equalized valuation
per census child,
1929 rolls
ii
Average levies for public school
purposes, including levies mdicated above, on equalized valuation rolls of 1929
Mills
Baker
Benton
Clackamas -Clatsop
Columbia
Coos
Crook
Curry
Deschutes
Douglas
Gilliam
Grant
Harney
Hood River
Jackson
Jefferson
Josephine
Klainath
Lake
Lane
Lincoln
Linn
Malheur
Marion
Morrow
Multnomah
Polk
Sherman
Tillamook
Umatilla
Union
Wallowa
Wasco
Washington
Wheeler
Yamhill
Average
$4,445
3,242
3,816
3,875
2,749
3,029
5,814
5,260
2,993
4,780
9,744
4,924
6,095
3,369
3,214
9,100
2,287
4,436
7,727
3,S22
2,956
4,457
3,497
3,120
7,921
5,070
3,395
11,290
6,042
6,781
3,806
3,871
5,148
3,822
6,193
3,187
4,321
15.31
16.86
18.96
20.89
28.03
27.47
16.07
21.06
25.54
17.06
9.84
16.53
15.44
23.80
22.96
12.25
23.57
20.11
12.88
15.71
29.06
12.87
19.73
15.94
16.39
16.62
17.31
12.12
17.28
16.29
18.72
18.74
16.65
15.59
14.32
17.10
17.56
Public school revenue system. With the exception of small amounts
received from the Irreducible School Fund" public education in Oregon
is primarily supported by levies on the assessable general property. The
principal levies are made under the County School Fund law, Elementary
School Fund law, County High School Tuition Fund law, and under district levies; the latter may be for either or both grade schools and secondary schools.
The irreducible school fund is derived from the following sources*:
1. The proceeds of the sales of the sixteenth and thirty-sixth sections
of every township of this state, or of any lands selected in lieu
thereof.
Twenty-nirith Biennial Report of the Superintendent of Public Instruction of the
State of Oregon, page 57.
INCIDENCE OF PUBLIC SCHOOL TAXATION
9
The proceeds of all gifts, devises, and bequests, made by any person
to the State for common school fund purposes.
The proceeds of all property granted to the State when the purpose of such grant shall not be stated.
All proceeds of the sales of tide and overflow land.
All the moneys and clear proceeds of all property which may accrue to the State by escheat or forfeiture.
Unclaimed bank deposits escheated to the State.
All moneys received from the rental, sale, disposition, or use of
lands belonging to the State.
All moneys received by the State under contracts made in pursuance
of the provisions of Chapter IV, title XXXII, Oregon Laws, pertaining to confirmation of State Land Titles.
Royalties from leases of sand and gravel beds of navigable portions
of navigable streams within the State.
The proceeds of sales of timber on State lands.
The irreducible school fund must be maintained intact; the income
therefrom only may be used. The distribution of income to the counties
and in turn to the school districts is made on the basis of the number of
children residi'ng therein between the ages of 4 and 20 years.*
The apportionments made under this fund have thus far constituted a
negligible amount, ranging from $432,276.88 in 1920 to $411,60.38 in 1930t
or approximately 2 percent of the total amount expended annually for
public education, grade and secondary, during recent years.
Under the County School Fund law a levy must be made on all taxable
property in the county adequate to produce not less than $10 per capita
for each child residing in the county between the ages of 4 and 20 years.1:
The County School Fund collected in accordance with this law is apportioned as follows: $100 to each district and subdistrict in the county and
the balance to the districts in the county in proportion to the number of
children resident therein between the ages of 4 and 20 years.
Under the Two-Mill Elementary Fund law a uniform levy of two mills
is placed on the equalized value of all assessable property in the state. The
'Oregon Laws, Section 4987.
tTwenty-ntnth Biennial Report, Superintendent of Public Instruction, p. 73.
IThe County School Fund law: 'For the purpose of creating a county school fund the
county courts of the several counties of this state are hereby required to levy, at the same
time other taxes are levied, a tax for school purposes upon all the taxable property of the
county which aggregates an amount which shall produce at least $10 per capita for each and
all of the children svithin the county between the ages of 4 and 20 years, as shosvn by preceding school census, which said taxes shall be collected at the same time, in the same
manner, and by the same olliceis as other taxes are collected; provided, that the per capita
amount so levied in any county shall not be less tItan the per capita amount of the school
tax levied in the county for the year 1919."
"The county school superintendent shall ntakc an apportionmetit of the entire school
fund then in the county treasury on the second Monday in November of each year, and at
such other times during the year as he may deem advisable. The county school fund,
collected in pursuance of the school tax levied by the county court, shall be apportioned in
the follosving manner: In November he shall apportion $100 to each district and subdistrict
in his county that has reported to him as required by law. The balance of the county school
funds thereafter remaining in the treasury, and any amount of such funds to be apportioned
at any other time, shall be apportioned among the several d,stricts in h,s county that have
-esnried o him as required by law, in proportion to the total 'number of chtldrett resident
in each district betsveen the ages of 4 and 20 years,' as shown by the clerk's last annual
Oregon Laws Section 4168.
10
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
Elementary Fund raised under the law is apportioned to the districts within
the county in which it is raised on the basis of the number of teachers employed in the first eight grades; provided that the number of teachers employed shall not exceed one teacher for every 30 pupils or fraction thereof
enrolled in the grades.5
The County High School Tuition Fund law passed by the legislature in
1915, provided for the raising of a high school tuition fund by a levy upon
all the property in the county not included in standard high school districts.
This fund is used in paying the tuition of pupils from non-high school districts attending standard high schools in the state.
The amounts raised under this law have increased from $646,286.82
in 1921 to $1,404,659.72 in 1930.t All but four counties in the state function
under this law; Crook, Klamath, and Lincoln counties with county unit
organization, and Lane county tinder the County High School Fund"
law are the exceptions.
The special district levies for either or both grade and high schools
are usually the heavier levies in the districts. The law requires that the
revenue raised under this levy in each school district shall not be less than
the difference between $620 and the amount received by the district from
the county school fund4
Purpose of this study. The evident intent of the two public school revenue laws of the state, the County School Fund law and the Elementary
School Fund law, is the equalization of the school tax burden among the
districts within the several counties. No attempt is made in these laws tc.
cross county boundaries and equalize the tax load between the counties.
It is the primary purpose of this study to discover the operation of
these two laws in the collection of revenue and the apportionment of ii
among the school districts.
No claim is made for absolute accuracy. Basic data used for two out
of the three years under consideration were copied from the annual reports of more than 2,100 school-district clerks from all parts of the state.
In most counties, however, these records had been audited and corrections entered. Data on joint school districts are least satisfactory owing
vThe Two-Mill Elementary law: "Section 1. In addition to ihe provisions for the
support of ihe public schools of Oregon now provided by law there is hereby levied, consniencing with ihe year 1920, and annually thereafter, a tax of two mills on the dollar upon
all taxable property within the state of Oregon for ihe support and maintenance of the
public elementary schools of the state of Oregon and the fund arising therefrom shall be
known as the state elementary school fund.
"Section 2. The county shall receive credit upon the amount of siate taxes required to
be paid by such county each year to the aniount of said state tax hereby levied, and the
county treasury shall on the first day of May and Noveniber of each year credit from the
general fund to ihe state elementary school fund of his county one-half of the amount of the
tax required by this act to be levied aitd collected in his county for that year.
'Section 3. Ott the first Monday in May, and at such other times during the year as
he may deem advisable, the county school superintendent shall make an apportionment of
the entire siate elementary school fund created by this act ihen in the county treasury. He
shall apportion this fund to the several districts in his county in proportion to the number
of teachers employed in the first eight grades of the public schools in the several districts;
provided, ;hat in deterttiining the total number of teachers eniployed in the first eight grades
in a school district, the number shall not exceed one teacher for every thirty pupils or
fraction thereof enrolled in tlse first eight grades of the schools of satd district for the
current year."
This law was enacted by a vote of the people in 1920. General Laws of Oregon, Special
Session, 1920, Chapter 38.
tTwenty-niiith Biennial Report, Superintendent of Public Instruction, page 71.
tHigh schools in the state may be organized as district, union, or county high schools.
INCIDENCE OF PUBLIc SCHOOL TAXATION
11
to a frequent lack of completeness of data on both levies imposed in these
districts and apportionments made to them under the laws. In a number
of countiesnotably Grant, Hood River, and Wheelerdata for four
years were collected and analyzed with a view to obtaining more nearly
representative results.
Sources of information utilized. Data on the apportionment of the
funds collected under the Two-Mill Elementary and County School Fund
laws among the various school districts of the state for the years 1927-1929,
as indicated above, were obtained from the annual reports of the schooldistrict clerks. Similar data for the year 1929-30 were obtained from the
annual reports of the county school superintendents as submitted to the
State Superintendent of Public Instruction.* Information on Special District levies, High School Tuition levies and Union High School levies, was
obtained from county assessors and from assessment and tax records in the
office of the State Tax Commission.
The maps are copies of school district maps as found in the offices of
the county school superintendents and county assessors in 1930. No claim
is made for the absolute accuracy of the boundaries of the individual
school districts. In a number of counties changes in school-district bound-
aries and consolidations of districts have taken place since that year,
but as the data in this study cover the three yetrs preceding 1930,
these maps are more appropriate than those containing the more recent
changes.
The author wishes to acknowledge his indebtedness to the various
offices and individuals who kindly and freely furnished the necessary information for this study. Special acknowledgment is due Mr. James M.
Burgess of the State Department of Education; the County School Superintendents; Mr. C. C. Chapman, Editor of the Oregon Voter; and the members of the State Tax Commission. The author wishes to give due credit
to Miss Rachael Williams for her careful work in making the almost unlimited computations in this study.
Method of procedure. In order to discover the operation of the TwoMill Elementary and County School Fund laws, the primary purpose of
this study, it was necessary to ascertain the amount levied on each school
district in the state under these laws and also the apportionment received
by each district under the same laws.
The County School Fund levies were computed ott the assessed valuations of each school district, for the three years 1927-1930, for each of
the thirty-three counties in the state having the district system of school
financing and administration.
The Two-Mill Elementary levy was likewise computed on the equal-
ized valuation of each of the school districts for the same years, the
assessed valuations having been previously changed into equalized values
consistent with their respective county ratios fixed by the State Tax Corn*Detailed information on individual school districts was collected by the State Office
of Public Instruction for the school year 1921.30.
12
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
mission. The three-year average levies under the County School Fund law,t
the three-year average levies under the Two-Mill Elementary law,t and
the combined three-year average levies under the two laws were thus obtained for each of the 2,126 school districts of the state.
The apportionments made to the individual districts under the County
School Fund and Two-Mill Elementary laws were also obtained for the
three years 1927-1930. The combined levies, three-year average, were next
compared with the combined apportionment, three-year average, for each
of the 2,126 school districts in the state.
Validity of data used. An explanation at this point of the relation of
the tax year to the public school fiscal year in the state may not be out of
place as it may lead to a better understanding of the data used and the
validity of the conclusions drawn. It is a well-recognized fact in statistics
that data numerically presented may be accurate whereas the conclusions
deducted therefrom may be wide of the mark.
The school fiscal year overlaps the tax year. In other words, during
any one school year, funds are received from tax levies on two different
tax rolls, or on tax rolls for two different years. The following facts chronologically set forth give a picture of the conditions.
Third Monday in June, 1931. Close of district school fiscal year 193031. Beginning of school year 1931-32.
November 1, 1931. County treasurer shall credit from the General
Fund to the state Elementary School Fund of his county one-half
of the amount of the tax required by law to be levied and collected
in his county for that year. (Apparently the tax levied upon the
1930 rolls.)
Second Monday in Noveniber, 1931. The county school superintendent
shall make an apportionment of the entire school fund then in the
county treasury on the second Monday in November of each year,
and at such other times during the year as he may deem advisable.
(Apparently funds from levies upon the 1930 rolls.)
November 5, 1931. Date of payment of second half of taxes levied on
1930 assessment rolls. This payment includes the second one-half
of the special school district levy on the 1930 rolls.
March 1, 1932. Assessment rolls on which taxes are levied to be collected, first half on May 5 and second half on November 5, 1933.
May 1, 1932. County treasurer shall credit from the General Fund to
the state Elementary School Fund of his county one-half of the
amount of the tax required by law to be levied and collected in
his county for that year. (Apparently the tax levied upon the 1931
assessment rolls.)
First Monday in May, 1932. On this date and at such other times during the year as lie may deem advisable, the County School Superintendent shall make an apportionment of the entire state Elementary School Fund created by the elementary school law and
then in the county treasury.
The three-year average data are used except where otherwise indicated. In the case
of a few count,es four-year average data are used. In a few individual districts data for one
or two years only are given.
INCIDENCE OF PUBLIC SCHOOL TAXATION
13
May 5, 1932. Date of payment of first one-half of taxes levied upon the
1931 rolls. This payment includes one-half of the special school
district levy on the 1931 rolls.
It is apparent from these conditions that the school year and the tax
year overlap. The apportionment of school funds made, for example, on the
second Monday in November, 1931, and the Special District School tax col-
lected on November 5, 1931, are funds obtained mainly from levies upon
the assessment rolls of 1930, whereas the apportionments made on the first
Monday in May 1932 and the Special School District tax collected May 5,
1932, are funds obtained mainly from levies upon the 1931 assessment rolls.
The situation is further complicated by the fact that the county school
fund is affected by delinquent taxes. It shares with other tax funds losses
due to delinquent taxes and likewise receives its share of back taxes paid.*
Comparisons of levies upon the assessment rolls of any one tax year
with the apportionments made during the nearest corresponding school
year are therefore not strictly valid.
In order to reduce the discrepancies to a minimum and to make the
data as nearly representative as possible all calculations are based on at
least three-year averages and in the case of a few counties on four-year
averages. The remaining discrepancies can largely be accounted for by delinquent taxes and do not invalidate the conclusions, if it may be assumed
that the percentage of delinquent taxes in the various school districts in
any one county are approximately the same. The following case will illustrate the situation:
The total amount levied under the County School Fund and Two-Mill
Elementary laws in Benton county on the assessment rolls of 1927, 1928,
and 1929, was $284,220.66. The total amount apportioned during the three
school years 1927-1930 was $277,026.27, an average annual excess of levies
over apportionments of $2,398.13 or 2.5 percent of total levies. Applying
this to the data of Benton county, Table IV, indicating operation of the
County School Fund and Two-Mill Elementary laws, the amounts under
the first column 'Amounts by which Levies Exceed Apportionments'
would in the aggregate be decreased by one-half of the $2,398.13 discrepancy and the amounts under the second column "Amounts by which Apportionments Exceed Levies" would in the aggregate be increased by onehalf of the $2,398.13 discrepancy. In other terms, the amounts in the first
column would be decreased by approximately 5 percent and the amounts
in the second column would be increased by approximately 5 percent.t
IL OPERATION OF COUNTY SCHOOL AND ELEMENTARY SCHOOL FUND LAW STATISTICALLY
PRESENTED
Basic tables. In the following tables accompanying the county schooJ
district maps the operation of the County School Fund law and the TwoMill Elementary law bver a three-year period is statistically presented. In
The Two-Mill Elementary levy is a preferred fund and is not subject to reduction
because of delinquent taxes. There have been few vtolations of this law.
tOrte-half of $2,398.13 represents approximately 5 percent of the aggregate "excess
levies over apportionments" and 'excess apportionments over levies" for Benton county.
14
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
the first part of the first column of each table are listed the school districts,
numerically arranged, that had tax levies under the above-named two laws
in excess of the apportionments made to them under the same laws. These
districts are followed by the districts, also numerically arranged, that havc
received apportionments tinder the two laws in excess of the levies made
upon them under the same laws.
In the second column, opposite the respective districts, are given the
amounts by which the levies under the laws exceed the apportionments,
and in the third column opposite their respective districts are given the
amounts by which the apportionments exceed the levies.
The author again wishes to emphasize the fact that the actual taxes
paid by the district under the County School Fund law during any one year
may be either below or in excess of the levy made upon it, owing respectively to delinquency in the payment of the tax and the payment of back
or delinquent taxes.
In the next two columns to the right in the tables are given the threeyear averages of the total combined levies of the Special School District
levies, Union High School levies, and the County Tuition Fund levies by
districts. School district levies below the weighted average levies for the
county are placed in the first of these two columns and school district
levies above the average for the county are placed in the second of these
two columns.
This method is followed with a view to indicating a correlation, or lack
thereof, between the operation of the County School Furid.and Two-Mill
Elementary School Fund laws on the one hand, and the combined Special
School District, Union High School District, and County Tuition Fund
levies on the other hand.
As the evident intent of the County School Fund and Elementary School
Fund laws is to equalize the public school tax burden among the school dis-
tricts within each county, it appears that the intent of these laws is most
nearly realized if those districts with low general school levies contribute
toward these funds in excess of the apportionments received under them,
and if those districts with high general school levies receive apportionments
in excess of the levies imposed under these laws. The arrangement of the
data will enable the reader to make the comparisons for the districts in
which he may be interested.
In the next two columns to the right are found the average assessed
valuations per school-census child for each of the school districts within
the county.5 in the first of these two columns are found the valuations of
those districts which have assessments above the weighted verage for the
county and in the second of these columns are found those valuations
which are below the county average. This arrangement presents the relation between the operation of the County School Fund and Elementary
School Fund laws on the one hand, and the tax paying ability of the school
district as measured by the assessed valuation per census child on the other.
Maps. The maps accompanying the basic tables have been added with
a view to presenting a little more vividly the areas contributing to the
The census valuations are based on the 1929 assessment rolls. Three-year averages
would have given results not appreciably different.
INCIDENCE OF PUELIC SCHOOL TAXATION
County School and Elementary School funds in excess of apportionments
received under the laws and the areas receiving apportionments in excess
of contributions made. It is evident that to the extent that errors existed
in the source material used in the calculations, the maps are in error. This
applies particularly to joint districts.
The legends on the individual maps are self.explanatory Those districts in which the levies sustained and apportionments received balance
within fifty dollars are stippled. Those districts in which the levies ex-
ceeded the apportionments by an amount exceeding fifty dollars are
shaded with diagonal lines. Those districts in which the apportionments
exceeded the levies by fifty dollars or more are left blank except for the
number of the district.
In the case of a number of maps it was found extremely difficult to
locate the district boundaries. In the case of these maps special markings
are used which are explained in the accompanying legends. The district
numbers in these maps are placed as nearly as possible over the geographical center of the district. The maps are based on three-year average data.
C)
C)
H
t,1
I1
z
H
(1)
H
H
0
z
BAKER COUNTY
H
z
EXCESS LEVIES
BALANCE
EXCESS APPROPRIATIONS
17
INCIDENCE OF PuBLIc SCHOOL TAXATION
BAKER COUNTY
TABLE III. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union High i
Operation of the Elemen- School, and Court. Average assessed valtary and County School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-yeai sus child by districts,
average 1927-1930 1929 assessment rolls
erage 1927-1930
Amounts iy
Amounts by
which levies which apportionments
exceed apexceed levies
portionunder the
ments under
laws
the laws
indicated
indicated
I....
$
2.
6
8..
10.
1l. I
12...
1
l4
15....
16...
19....
51993
82199
18...
1.3
3.7
20...
22.
30...
32....
33....
36..-.
40....
43...
421.52"
449.41
59...
394.92"
42
48.
17.3
10.3
10.5
5.2
2.8
5.8
3.7
1.3
8.5
2.1
1.4
3.7
10.2
7.6
1.7
71..,
9-.--
...
11.4
4.4
467.23
S2.
I
2.7
116.83
174.06
69
1
25
166.65
53.49
161.29
37
38....
39...
4t
44...
45
'
17.0
15.7
$13,917.97
186.19
249.91
47415
35.
6
18
18
20
20
18
242
97
4,603
10,183
7,663
26,36.8
9,131
7,816
18,663
6,083
23,107
15,604
13,975
19,054
13,465
9,213
20,830
9,705
12,447
61
12
53
28
14
139
17
11
45
13
32
18
46
16
32
24,512
17,571
6,553
13,376
11'
15
41
13
26,747
29,870
8,779
9,121
23,097
9
9
.
26
25
12
.7
21
31...
19,682
2.6
62----366.29"
68----410.92
37
35
21
101
26,858
3.1
153.86
52.57
8
46
18,935
13,913
18,305
9.4
75712
School
census
13,481
6.1
80.75
380.67
146.19
352.42
55.04
1,249.65
277.50
740.21
35.79
2,166.68
13.02
23
24....
25....
26_..
27----i
28....
Assessed
valuation
below the
average
for the
county
6,099
49,796
6.2
2.6
4.6
3.0
8.9
1.8
2.4
8.9
7.8
3.6
311.52
Assessed
valuation
above the
average
for the
county
$15,907
6,132
12,532
24,809
2.2
223.00
1,43567
Mills
3.1
27964
639.37
1,34273
64498
17....
Mills
2.4
15.57
93.65
768.31
575.03
669.91
7
for the
county
below
809.60
2,229.85
355.40
4
the average
Levies
above
the average
for the
county
Levies
298.67
136.37
254.59
221.40
1,393.68
823.94
'Data for two years only.
5.9
5.0
16.1
11.6
10.4
3.7
6.6
6.5
10.0
3.1
.
'
22.8
24.6
2,495
7,223
8,888
5,502
9,230
7,822
5,287
7,009
6,031
2,976
2,651
18
8
70
28
30
12
12
21
4,126
2,504
2,848
22
26
176
64
AGRICULTURAL LXPERIMENT STATION BULLETIN 306
18
BAKER COUNTY-TATII,E III (Continued).
Total Special flit
rict, Union High
Operation of the Elemen- School, and Coun Average assessed vattary and County School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
z
average 1927-1930] 1929 asseSsment runs
erage 1927-t930
Amounts by Amounts by
which levies which apportionments
exceed apportionexceed levies
nients under
under the
the laws
laws mdiindicated
cated
-C
0
0
-o
46..
47...
49
50...
51....
52.
53....
56....
57.
61..
63..
65....
66..
67....
74.
75..
77..
78W.
79
80
81....
$
245.24
6.00k
329.40
254.12
294.14?
299.39
416.49
782.50
226.31
1,9l7.29
6S2.05
420.51
297.37
231.61
298.78
67.84
257.63
193.80
278.3l
361.30
205.29
466.49
84....
Levies
above
the average
for the
county
Mills
Mills
35464
286.17?
83.
Levies
below
the average
for the
county
Assessed
valuation
above the
average
for the
county
10.2
14.7
$ 2,655
I
94
$ 5454
15.1
6,371
10.6
I
Assesse
valuation
below the
average
for the
county
4,826
2,688
School
census
56
39
35
49
14
7.5
16.7
11.0
I
12.9
16.5
23.2
14.9
5,479
9.7
12.5
6.4
10.3
.7
I
5.8
.7
7.4
4.1
County average
"Data for two years only.
tData for one year only or incomplete data.
9.15
1,638
3,206
3,993
188
27
4,990
15
9
11
19
11,652
8,211
11,151
I
20,045
23
18
17
7
7
7,921
...
10.2
38
3,624
3.7
....
3,131
8,346
5,319
2.7
4,896
4
13
2,589
20
4
5,276
19
INCIDENCE OF PUBLIC SCHOOL TAXATION
BENTON COUNTY
LEGEND
EXCESS LEVIES
BALANCE
EXCESS
APPROPRIATIONS
20
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
BENTON COUNTY
TABLE IV. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
0
z
U
0
0
.0
C)
Total Special Dis
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty ,Tuition Fund uation per school-ceoFund laws; three-year aver- levies; three-year sus child by districts,
age 1927-1930
Amounts by Amounts by
which levies which apporexceed aptionments
portionexceed levies
ments under under the
the laws
laws mdiindicated
cated
$
9C
937.19
267.88
971.53
570.17
2,480.85
1,106.79
48.95
1,096.32
7.42
18..
19....
23...
24....
26...
6.1
4.6
6.0
4-9
12.9
13.3
5.5
3-4
9.2
3.8
9.0
826.07
406.96
356.74
402.04
72.92
346.20
90.24
97.68
290.49
38..
40J.
4lJ.
5 9____
62.,.
8 1J.
83.
85....
6,139
3,504
15,175
3,072
9,418
7,871
3,426
6,206
8,246
3,849
4,582
4,787
6,449
3,528
3,458
7,432
8,524
4,813
4,753
3,702
7,078
3,067
7,167
County average
Data for one year only.
9.4
6.9
6.0
6.4
$ 2,551
3,417
31
20
37
16
15
I
16.3
15.7
15.3
17.2
4.728
3,845
3,056
7.1
5.7
6.9
11.4
7-4
25.5
9-9
14.0
11.9
8.3
3.4
4,159
3,103
3-4
11.98
67
24
1,248
97
45
57
12
301
2,219
27
129
2,859
4,091
21.8
3.4
4.8
53
28
17
28
2,622
1,342
2,576
18.6
2,175
57
24
27
147
17
21
35
20
49
17
39
39
19
21
19
3,964
15.7
10.9
School
cen"us
56
51
43
136
3,658
6,118
3,898
7.0
5.5
160.03
382.31
459.21
164.94
89.80
133.81
230.47
2,458.51
22.53
35.52
379.59
128.04
690.80
218.75
Assessed
valuation
below the
average
for the
county
$ 6,028
9-4
1,104.21
548.35
3 4___
36..,
Mills
12.9
33----93.64
29J.
Mill.5
5-4
3-9
4.1
8.0
6.2
$
17....
conty
4-5
8.36
527.47
127.89
129.56
133.72
217.85
526.68
88.74
212.09
20.74
703.70
62.19
127.82
14W.
county
8.2
4.6
7.0
5.5
300.5 1
12...
for the
18.0
155.16
505.73
8.. Ii
11....
I
Assessed
valuation
above the
average
for the
county
Levies
above
the average
for the
5.1
635.09
536.98
2..
Levies
below
the average
4.8
84077
25J.
1929 assessment rolls
average 1927-1930
15
55
2,073
1,092
2,865
1,001
2,139
1,869
648
1,582
1,279
2,876
2,087
2,110
2,900
110
22
33
152
117
135
45
15
38
38
4
34
14
INCIDENCE OF PUBLIC SCHOOL TAXATION
21
22
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
CLACKAMAS COUNTY
1'ABLE V. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis.
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed vattary arid County School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
erage 1927-1930
average 1927-1930 t929 assessment rolls
Amounts by Amounts by
which levies which apporexceed aptiotinients
portionexceed levies
ments under
under the
the laws
laws mdiindicated
cated
H
I
4..'
$
10
13
14
15.
23..
25..
26..
34..
36..
37..
38.
4L.
47..
49..
53..
60.
62
64..
73..
75..
87..
88
97..
104.
115..
lOs..
123..
30lJ
306j
309J
i
263.78
320.31
61.00
1,371.80
681.93
187.67
466.23
68.44
1,781.16
57.44
9..
IL.
12_
16.,
2L.
22.
24.
27..
28
29
38..
Levies
above
the aveiage
for the
county
Mills
jt'iills
11.5
8.5
12.4
17912.79
32.81
240.55
252.66
2,795.64
977.94
lEt
12.2
18.5
20.2
21.3
10.0
10.7
17.2
11.4
10.4
21.3
21.1
18.7
100. 74
509.25
63.30
47.84
632.39
283.67
292.53
129.53
32258
7.27
1,093.81
209.48
563.61
Data for two years only.
11.6
2,572
26
2,377
3,481
4,047
5,624
5,157
4,305
2,751
13.5
10.0
13.3
11.0
2,857
28
1,437
1,518
73
34
35
56
66
1,753
105
2,555
1,556
2,612
53
105
61
17
43
64
2,648
2,555
5,131
25.8
25.4
51
.148
10
21
2,951
23.8
19.8
38
29
52
24
50
17
2,184
2,296
1,494
23.0
10.9
11.6
9-9
17.1
184
2,092
2,457
10.6
139
64
1,815
277
3,313
18.1
56
502
124
2,737
2,270
27.7
42
97
32
68
348
46
38
3,766
17.1
11.6
$ 2,585
4,401
4,990
105,383
5,093
10.3
10.4
8.3
2.02
345,45
292.05
725.34
41
4,225
5,849
10,647
13.9
275.25
39.91
1,05 1.96
948.29
156.07
310.65
4,167.38
4,646.37
10,859.81
350.15
19.22
13.39
92
3,586
4,558
3,636
7,242
3,656
School
census
28
63
39
54
3,481
6,991
3,483
10,865
3,291
9,729
19.4
4,425.20
522.10
3,867.53
37.22
average
for the
county
Assessed
valuation
below the
average
for the
county
4,086
21.6
22.3
700.43
Assessed
valuation
above the
$ 5,110
20.9
27.6
10.5
9.0
12.6
16.7
13.7
15.7
16.8
10.5
$ 8,352.13
260.82
6.
Levies
below
the average
for the
county
80
21
1,779
2,354
1,522
261
86
97
23
INCIDENCE OF PuBLIc SCHOOL TAXATION
CLACKAMAS COUNTY-TABLE V (Continued).
Total Special Dis-
trict Union High
Average assessed vatty Tuition Fund uation per school-cenlevies;
three-year
avthree-year sus child by districts,
Fund laws;
average 1927-1930 1929 assessment rolls
erage 1927-1930
of
the Elemen- School, and Coun
Operation
tary and County
School
Amounts by Amounts by
which levies which apportionrnents
exceed apexceed levies
portionunder the
ments under
laws mdithe laws
cated
indicated
$
33__
35-39--
40.
41
42
43.44..
46..
48..
50
5
54-55-.
59--
6L.
63
65
67
68
69
70
7L.
74..
76..
7 7__
7
79--
89..
83.
453.45
676.91
25.02
276.11
321.17
171.89
190.30
7743v
153.18
813.74
3,078.06
1,776.40
165.30
314.31
1,950.24
Levies
below
the average
for the
county
Levies
above
the average
for the
county
1Iil;s
Mills
22.8
14.5
12.0
9.7
12.6
13.0
10.7
12.3
92
96..
98
99--
lOU..
10 1..
15.9
12.0
106.1
107..
ItO..
21.0
3,175
3,195
19.9
9.3
14.4
13.1
10.6
15.6
10.5
10.3
18.7
14.8
11.8
22.1
9.8
10.3
11.6
25.4
22.3
12 1.37
17.6
11.1
13.5
1,521
92
80
2,382
2,307
2,339
2,254
235
38
55
106
1,617
1,268
1,598
184
256
235
33
10
1,566
1,075
2,076
23.6
19.6
16.0
19.0
9.3
18.2
11.7
38.0
33.8
24.8
17.8
3,653
3,672
18
53
161
985
1,785
26
30
61
58
1,231
51
51
2,672
2,571
2,006
1,886
2,005
2,542
1,951
2,283
2,646
1,409
1,682
1,908
917
961
3,780
11.6
School
census
$ 1,890
4,422
22.3
26.1
304.92
299.60
138.98
665.64
55,58
Assessed
valuation
below the
average
for the
county
2,356
2,921
15.2
9.0
8.3
10.0
Data for two years oniy.
4,073
10.1
287.35
413.69
553.65
70.39
361.73
316.84
3,276.94
1,326.84
563.65
392.22
$ 3,264
36.5
57.91
9l
I
32.1
188.84
238.64
587.36
1,098.90
125.78
2,193.73
average
for the
county
4,944
15.8
12.4
9.7
3 5 9.9 7
I 73.28
695.64
420.02
320.20
456.30
187.15
120.87
302.86
145.26
463.06
120.12
177.62
520.54
55.43
459.66
253.78
322.62
47.27
23.6
22.5
Assessed
valuation
above the
1,599
25
31
37
49
94
41
64
59
33
38
64
43
20
58
100
27
334
45
8
1,452
1,904
2,648
1,741
1,286
2,486
1,044
2,282
2,186
2,463
1,970
1,376
2,327
1,643
1,426
73
77
35
32
35
36
45
62
61
10
32
360
283
95
55
24
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
CLACKAMAS COUNTYTABLE V (Continued).
0
z
'0
0
0
-o
Co
rotal Special DisJtrict, Union High
Operation of the Elemen- School, and Coun- Average assessed valtary and County School i ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
erage 1927-1930
average 1927-1930
Amounts by Amounts by
which levies which appor-Levies
exceed aptionments
below
portionexceed levies
the avments under
under the
erage
the laws
laws indi-for the
indicated
111..
112..
1 14
1l5._
116.
117..
118..
1 19_
120..
121..
122..
1 26
305
307
312J
County average
cated
$
258.11
409.69
1,552.31
3,238.31
384.34
133.74
649,76
4,226.52
581.69
267.91
127.07
240.05
58.64
155.83
524.28
Levies
above
the as'erage
County
for the
county
hulls
Mills
1929 assessment rolls
Assessed
valuation
above the
average
for the
county
9-3
17.7
15.3
Assessed
valuati
$ 1,721
1,693
1,469
1,502
1,561
27.3
20.8
$ 6,800
10.0
13.5
37.1
15.4
10.0
19.0
14.9
10.2
10.0
rt
below the
average
for the
county
School
census
51
38
244
390
29
10
59
985
1,048
392
1956
56
3,122
3,579
15
18.8
2,655
2,579
2,152
1,632
17.71
2,757
26
15
30
15
46
INCIDENCE OF PUnLIC SCHOOL TAXATION
CLATSOP COUNTY
EXCESS LEVIES
BALANCE
EXCESS APPROPRIATIONS
25
26
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
CLATSOP COUNTY
TABLE VI. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union Higi.
Operation of the Elemen- School, and Coun- Average assessed valtary and County School Ity Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
0
z
eiage 1927-1930
U
I
-u
&)
i
Amounts by Amounts by
which levies which apporexceed aptionmetits
port ionexceed levies
ments under
under the
the laws
laws mdi.
indicated
cated
Levies
below
the av-
erage
for the
county
Mills
13...
252.31
3,966.80
614.49
880.00
75.72
6,211.69
1,119.78
6,049.38
2,468.73
287.28
614.26
331.63
352.02
3,353.79
5,619.55
1,248.88
6....
7J
9-.-.
10....
16...
18...
IL...
20...
21
22...
23....
26....
29....
30....
31.
32...
42J
lylills
16.4
$ 6,767
for the
Data for two years only.
county
17.5
85
45
14
24
72
49
34
56
10
21
40
19
25
54
14
$ 2,985
11.6
4,394
2,399
2,660
1,037
4,355
23.3
14.4
20.1
16.0
13.5
3,89t
24.2
23.9
18.6
3,654
5,295
24.0
22.4
7.8
5.3
7.0
1,814
2,152
3,029
58
40
166
60
4,057
48
4,166
1,778
217
89
2,907
23
129
41
5,197
10-s
5,040
20.6
13.5
13.31
4,172
::
38
3,649
5,057
29.5
23.5
3,293
68
100
209
100
149
557
62
94
5,116
11.0
School
census
46
52,949
14,810
24,848
16,740
7,906
14,310
44,798
27,932
33,542
4.8
11.8
County average
for the
11,421
9-3
5.5
average
28,997
8,724
23,657
13.4
10.9
Assessed
valuation
below the
16,376
7,972
14.1
264.65
1,094.07
299.03
1,039.01
512.19
1,036.87v
3 9....
County
Assessed
valuation
above the
average
for the
county
2.9
5.1
5-I
9.3
5.3
240.11
45.92
38...
Levies
above
the average
8.1
5.0
5.8
5-9
4.9
$14,687.82
246.34
744.17
1,554.18
1,139.00
1,828.08
536.23
1,748.66
320.00
480.75
114.84
596.96
511.73
1,029.15
323.99
2:...
1929 assessment rolls
average 1927-1930
4,800
43
19
INCIDENCE or PUBLIC ScHooL TAXATION
COLUMBIA COUNTY
_____ EXCESS ESIES
BALANCE
EXCESS APPROPRIATIONS
27
28
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
CORUMBIA COUNTY
TABLE VII. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Djs.
I
rict, Union High
Operation of the Eteinen. School, and Coun. Average assessed valtary and County School y Tuition Fund uation per school-cenFund laws; three.year av- evies; three-year sus child by districts,
erage 1927-1930
S
c
1J.-
Amounts by Amounts by
which levies which apporexceed aptionments
portionexceed levies
ments under
under the
the laws
laws mdiindicated
cated
$ 2,144.15
42J..
4 3...
47....
49J..
Mills
Mills
8.8
14.5
7.5
$ 3,840.66
339.21
2,162.80
3,180.9l
12.7
220.77
792.45
2,188.40
162.76
550.58
182.22
133.70
1,026.33
1,293.59
264.08
1,447.72
21....
23....
25....
29....
30....
32...
33....'
224.04
34....
35....
36....
3 7...
57.31
271.93
356.43
348.19
459.73
596.67
543.78
88.01
84.87
422.16
749.40
388.91
39.--.
44...
45....
48....
5 0....
54.
57....
58....
County average.
Data for two years only.
School
census
317
7,046
7,359
4,877
3,816
24.2
20:2
-
I
11,336
4,239
61,318
5,185
26,713
4,885
7,799
16,550
3,003
6,045
3,190
74
14
109
63
138
29
58
17
48
$ 2,395
10
27
25
35
95
73
886
5826
30
5,479
13,741
85
23
2,059
23.6
20.6
26.9
1,787
1,645
3,066
17.1
H
2,255
1,263
59
526
138
87
19.2
1,111
31.7
19.9
75
2,037
2,322
534
36
1,724
4
1,346
1,579
2,490
1,147
768
2,541
2,309
2,199
1,803
1,661
1,200
669
612
112
190
62
164
145
24
36
19.3
30.3
18.5
29.3
20.4
8,123
3,083
11.8
33.7
43.0
1, 106.3
Assessed
valuation
below the
average
for the
county
$ 3,718
29.5
22 0. 5 5
12....
13....
15....
16....
19....
cotenty
7.6
13.5
15.2
501.34
1,841.33
4,063.06
442.97
1,159.57
1,380.66
7J..
Assessed
valuation
above the
average
for the
county
erage
for the
20.1
2,80021
9...
ll...JI
Levies
above
8.0
12.5
8.5
7.4
758.83
1,126.10
144.63
438.73
2...
tl1e av-
10.1
5,71 1.65
38....
40....
Levies
below
the average
for the
county
7.4
12.8
13.7
14.4
17.7
17.4
1, 549.2 1
134.69
711.42
285.95
83.69
1,209.70
56.87
28J..
verage 1927-1930 1929 assessment rolls
13.3
18.0
28.6
27.2
28.8
13.0
37.6
56.8
22.6
6.1
12.7
3,076
8,106
52
16
52
44
49
51
31
62
30.3
22.3
2,256
1,294
1,438
18.22
2,931
i
6
49
66
93
INCIDENCE OF PUBLIC SCHOOL TAXATION
COOS COUNTY
EGEN
EXCESS LEVIES
BALANCE
EXCESS APPROPRIATIONS
29
30
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
COOS COUNTY
TABLE VIII. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
'Total Special District, Union High i
0
z
5)
0
0
.0
((I
Operation of the Eleinen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cenFund laws; three-year ay. evjes; three-year sus child by districts,
erage 1927-1930
A.nostnts by Amounts by
which levies which apporexceed aptioninents
portion.
exceed levies
ments under
under the
the laws
laws mdiindicated
rated
$
202.16
1,708.95
140.64
647.86
1,500.71
526.86
18.2
1.6
5.8
17.3
3.3
16.5
21.6
15.5
4.1
4.2
4.2
8.4
3.8
17.8
9.8
4-3
7.6
5.8
5.7
4.8
15.4
9.9
7.2
12.46
2,378.20
2,561.79
39.-
3.3
10.0
11.4
4.3
100.24
10,868.55
578.37
9,480.53
1,053.92
416.91
18.2
18.0
5.1
13.6
439.79
79.58
152.55
317.16
383.08
7,174.24
14.6
21.8
19.1
22.4
137
142
46
86
1,689
33
23
42
12
HI
is
43
45
27
12
139
15
55
43
32
76
17
32
11
13
12
59
11
35
16
8
16
19
10
15
3,626
2,651
3.0
5.9
15.3
School
census
37
29
3,115
1,824
3,254
1,893
2,022
3,120
3,251
22.2
20.7
21.1
221.72
274.47
$ 3,111
2,795
7.2
3.9
$
5,100
4,987
4,472
9,224
5,566
46,567
4,877
5,903
7,706
5,434
10,700
20,647
11,548
7,887
5,038
4,753
22,847
8,673
9,154
6,964
6,550
8,825
12,971
5,851
12,096
71,672
5,572
12,656
12,496
8,468
6,183
6,659
5.1
16.19
218.96
1,014.66
606.78
29.46
213.46
31..
i
5-9
ccsuntv
5,266
3,400
3,754
19.9
2. 1
Assessed
valuat ion
below the
aversge
for the
$ 4,076
I
5.3
5 74.93
386.51
29
Mills
10.8
375.80
13..
18..
Mills
Assessed
valuation
above the
average
for the
county
16.5
43-33
26..
28..
County
Levies
above
the sverage
for the
couttty
11129 assessment rolls
20.0
711.10
780.65
3,753.31
643.30
23.46
1,476.76
756.06
1,366.52
1,505.41
7,534.10
235.77
589.44
257.10
4,381.26
3,818.65
557.86
884.28
IL.
Levies
below
the average
for the
19.5
172.95
129.8 7
2
average 1927-1930
3,831
3,406
3,680
90
881
55
1,303
204
23
41
38
64
336
31
22
1,442
1,661
15
656
31
INCIDENCE OF PUBLIC SCHOOL TAXATION
COOS COUNTY-TABLE VIII (Continued).
z0
0
0
0
.0
Total Special District, Union High
Operation of the Elemen- School, and Coun- Average assessed vattary and County School ty Tuition Fund uatlon per school-cenFund laws; three-year av- levies; three-yea sus child by districts,
erage 1927.1930
average 1927.1930 1929 assessment rolls
Amounts by Amounts by
which levies which apporexceed aptionments
exceed levies
portionunder the
ntents under
laws mdithe laws
indicated
cated
68...
273.52
473-47
265.43
2,648.79
90.57
5,338.49
856.65
107.810
208.30
72.
555 .45
.13
46
4 7__
48
49.-
Si5 4____
60...
66....
69..
220.58
1,350.49
237.91
189.95
2,446.96
201.23
975.83
269.95
7 4___.
7 7...
Ii....
63...
90
91....
2J.
County average
5Data not complete.
Levies
below
the av-
Levies
above
the average
erage
for the
county
for the
county
Mills
Mills
12.2
Assessed
valuation
above the
average
for the
county
21.3
16.9
19.1
$ 4,936
4,226
13.1
20.9
7-4
20.2
4,368
4.0
20.6
7.0
6.0
4,043
25.3
3.3
8.3
4,570
21.7
12.3
17.6
6.0
15.76
Assessed H
valuation
below the
average
for the
county
School
census
$ 2,307
3,121
43
67
1,601
213
14
34
2,148
2,343
I
3,018
2,482
3,180
2,585
2,320
--
2,073
2,942
1,109
4,330
I
507
45
63
23
24
35
18
166
26
12
341
18
68
13
3,282
32
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
CROOK COUNTY
Crook county has the County Unit plan of organization. The assessed
valuation of all taxable property in the county on the 1929 rolls was $5,722,610, and the equalized valuation $5,453,995.85. The school census was 938,
representing an average equalized value per school-census child of $5,814.
The state average for the year was $4,321.
INCIDENCE OF PuBLIc SCHOOL TAXATION
CURRY COUNTY
_____
CXCESS LEVIES
8LANC
EXCESS )PROPRATIONS
33
34
AGRICULTU1AL EXPERIMENT STATION BULLETIN 306
CURRY COUNTY
TABLE IX. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
a
U
I
1average 1927.1930 1929 assessment rolls
erage 1927-1931
Amounts ' Amounts by
which levies which apporexceed aptionments
portionexceed levies
ments under
under the
the laws
laws mdi.
indicated
cated
I
0
ci
i'D
$
421.57
1,480.60
608.21
155.87
County average
Mills
12.4
$33,049
8,666
9,638
8,368
15.1
8.3
4.32
15.9
14.3
14.6
24.7
13.8
366.19
12.1
119.71
12.3
377-39
27.70
49.05
911.07
8
27
$ 6,067
-
6,334
15,911
145.35
50.61
44 t .09
355.21
4,901
10,515
5,019
1,515
3,226
2,065
17,056
13.6
12.00
13,452
7,281
..
74
7
61
24
123
12
160
22
10
15
S
874
10.7
9.5
10.8
School
census
131
53
I
37,053
7.7
Assessed
valuation
below the
average
for the
county
Assessed
valuation
above the
average
for the
county
13.7
131.01
447.51
23..
24..
25..
Mills
6.9
15.11
8....
15....
Levies
above
the ay.
erage
for the
county
7.5
11.0
400.75
2...
Levies
below
the average
for the
county
I
a
1
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed val.
I tary and County School ty Tuition Fund untion per school-cenEund laws; four-year av- levies; three-year sus child by districts,
3,490
7,057
17
8
19
70
DESCHUTES COUNTY
LEGEND
EXCESS LEVIES
BALANCE
z
C)
tn
z
C)
tn
0
EXCESS APPROPRIATIONS
tn
C)
C)
I)
C)
0
0
C)
H
0
z
36
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
DESCHUTES COUNTY
TABLE X. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union High
Operation of the Elemen. School, and Coun. Average assessed valtary and County School ty Tuition Fund uation per school.ceriFund laws; three.year aver, levies; three.yeai sus child by districts,
average 1927-1930
$ 1,l72.5l
3,423.81k
147.88
Levies
below
the average
county
Levies
above
the average
for the
county
MilLs
jld'ilf.s
for the
21.3
20.4
19.4
17.3
8.5
17.0
11.6
21.9
1,815.96w
73.22
539.51
231.50
979.4 7
190.03
111.78
$ 8,155.97
2L...
45.05
16.7
41 1. 09
22....
28...
549-93
198.53
29....
35....
36
52.30
224.60
60.14
16.3
17.0
16.7
14.8
26.5
Assessed
valuation
below the
average
for the
county
$ 4,024
33.4
27.99
School
census
123
208
100
74
20
31
16
44
16
22
22
1
34
$ 1,604
36.0
31.2
1,1 85.7 7"
Data incomplete.
Assessed
valuation
above the
average
for the
county
4,168
2,821
6,604
4,211
5,220
7,482
64,523
4,291
5,981
9,395
5,313
8,098
26,167
4,444
7.1
13.4
16.1
8.3
8.9
18.4
854.68
94.32
98.00
458.58
494.64
County average
35.8
1929 assessment rolls ii
I
age 1927.1930
Amounts by Amounts by
which levies which appor.
exceed aptionnients
portionexceed levies
under the
ments under
the laws
laws mdiindicated
cated
1,662
2,132
1,138
1,302
2,009
11,200
3,211
5,636
2,918
543
43
74
84
29
12
10
2,214
N
00
DOUGLAS COUNTY
0
QoCEss LEOES
BALANCE
0
r
4,
0 EXCESS APPROPRIATIONS
® %
)
®
®;
0
0
0
38
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
DOUGLAS COUNTY
TABLE XI. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union High
.)peration of the Elemen- School, and Coun. Average assessed valtary and County School ty Tuition Fund nation per school-cenrund laws; three-year av- levies; three-year sua child by districts
erage 1927-1931
Amounts by Amounts by
which levies which apporexceed aptionments
portionexceed levies
ments under under the
the laws
laws mdiindicated
cated
0
0
-c
Ui
2..
$
5
6
9.
10..
IL
12..
17
18..
20
21..
23..
26..
27.
28
32.
33..
35.
38.
41..
43
47
54
i
56..
64.
i
69
70..
73
I
76..
77I
79. i
8L.
84.
85.
88.
94.
96.
98
106..
107..
Il?..;
116..
l2L
l29
14L.
143.
1J
244.95
1,548.80
645.56
35.45
897.76
172.59
147.47
4,434.60
127.70
137.26
1,411.22
288.78
68.47
39.14
776.53
511.46
130.80
255.67
908.12
1,679.56
304.33
44.68
744.76
average 1927-1931
Levies
levies
below
the average
for the
county
above
the average
for the
county
Mills
Mills
13.8
16.9
7.0
6.4
12.0
6.8
6.3
3.5
6.3
6.3
5.3
10.2
average
for the
county
$ 6,189
8,501
5,935
9,392
11,816
10,865
16,859
34
58
15
16
79
48
4,829
17
55
5,068
-
124
19
17
15
5-5
19,859
7-3
4.0
4.6
4.6
5.6
15.0
8.9
8.2
5.9
3-7
5.6
6.5
9.6
3-7
6.9
9.3
3-7
5-4
5.6
14.3
3-7
6.5
13.0
14
4,885
5,776
49,317
69,521
6,048
6,469
13,799
5,795
27,914
5,717
12,023
9,854
22,777
103
63
70
31
25
39
17
30
11
126
14
3,731
9-3
54.49t
41
21,649
14.7
34.47
423.19v
65
1,593
$ 3,237
6.7.
8.5
4.6
27745
School
census
County
8,t63
8.4
8.5
5.6
5.6
132.30
885.22
604.61
15.67
239.23
-373.95
631.04
Assessed
valuation
below the
average
for the
8,476
6.5
2,493.00
806.77
31.09
2,055.64
112.58
32.32
878.08
151.82
459.47
419.06
Assessed
valuation
above the
11,332
9,984
5-5
132.73
1,261.94
2.85
4.37
1929 assessment rolls
5,138
6,313
7,639
14,433
24,984
27,199
9,642
12,486
32,361
13,790
11,058
17,036
13,468
10,675
48,307
14,864
14,862
66
319
31
21
27
9
29
14
13
22
13
13
30
4
11
17
6.5
$
43.87
272.04
657.01
Data for two years only.
fData for one year only.
11.8
-11,492
5.8
16.0
3,712
200
2,057
56
39
INCIDENCE 01: PUBLIC SCHOOL TAXATION
DOUGLAS COUNTY-TABLE XI (Continued).
Total Special Dis-
0
z
trict, Union High
Operation of the Elemen- School, and Coun- °verage assessed valtory and County School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
Amnunts by
which levies
Amounts by
which appor-
exceed ap-ttnments
0
0
.0
LI)
8..
13.
14..
15..
16..
19..
22..
24..
portion-exceed levies
nents under
the laws
indicated
ttnder the
laws indicated
$
474.10
459.00
232.40
571.43
201.28
34--
36..
37.39-.
40.
42.
44..
45..
46.
48
49
5O
52
53..
57..
58..
59..
60.
61..
62
66
71
74.
75.
78.
80
83
86
87
91..
93.
95-97-99--
100..
101..
102
103..
1OL.
108
109..
110..
111..
114..
130.07
287.48
92.12
176.80
339.52
121.45
295.13
212.89
239.61
451.32
309.40
439-79
428.66
2,931.34
201.06
24.15
545.25
244.96
178.38
Levies
above
the avcrave
Mills
Miffs
Assessed
valuation
above the
average
for the
county
for the
county
13.8
$ 6,968
28.3
23.8
7.7
7.8
6.9
4.7
6.6
3-7
3-7
6.5
7-3
5.7
9,474
5,170
10,523
5,727
5,995
4.2
3-7
6.8
7.5
8.7
3-7
9-7
3-7
5.9
5.4
3-7
14,503
3.7
7,759
5-5
10.2
8.6
I
7.7
8.1
6.2
5-4
14.0
5.6
3-7
1
10,444
7.2
3-7
6,661
3-7
3-7
3-7
7,258
5,7.0
22.7
28.1
15.1
5.3
7-9
7.0
9-4
5,703
.
I
88
28
202
205
36
55
59
15
77
28
14
24
3,692
17
11
14
25
23
51
29
4,103
3,630
4,012
3,704
2,329
2,354
2,925
1,939
40
39
40
32
6
4,559
4,690
3,547
4,187
4,230
4,624
15,484
14,690
5,416
20,218
11,073
5-7
9.5
11
Ii
18
12
20
32
45
22
3
11
1,669
8.6
77
62
3,526
4,302
2,900
2,400
3,205
2,721
4,028
3,723
2,563
3,061
10.6
11.8
School
census
3,283
I,
6.4
H
Assessed
valuatton
below the
average
for the
county
$ 4,030
16.3
11.7
24 8. 28
30.
31..
Levies
below
the average
for the
county
4.3
399.91
1,332.74
176.13v
571.70
715.42
318.57
653.33
332.26
42.33
256.24
229.10
80.67
248.81
50.34
213.03
104.09
227.38
188.77
206.47
392.62
331.96
828.62
188.56
231.57
177.79
174.09
351.84
350.88
186.85
83.16
69.15
1929 assessment rolls
average 1927-1930
ersgc 1927-1930
8
18
11
3,596
19
11
12
1,666
2,684
1,048
2,183
407
4,150
1,022
4,153
3,078
47
60
23
29
14
17
11
40
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
DOUGLAS COUNTY-TABLE XI (Continued).
Total Special Dis-
trict, Union I-ligi
Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund ustion per cchool-cenFund laws; hree-year av- levies; three-year sus child by districts,
erage 1927-1930
C,
B
m
-
-c
Amounts by Amounts by
which levies winch apporexceed aptionments
portionexceed levies
nients under
under the
the laws
laws
indicated
indicated
its..
$
1l7
i20
12L
122..
123.
12 7..
130..
132..
13 7..
142
3J
4J
5J
167.60
495.11
341.07
343.52
105.62
7.94
397.61
1,167.38
148.08
382.20
451.42
807.50
116.27
57.45,,
774.32
183.95
County average
vData for two years only.
average 1927-1930 1929 assessment rolls
Levies
county
Levies
shove
the average
for the
county
Mills
Mills
below
the av-
erage
for the
3.7
3.7
5.6
8.9
3.7
16.7
Assessed
valuation
above the
average
for the
county
$20,240
6,451
10.6
5,972
5,754
13.5
6.9
5,124
26.2
16.4
4.8
6.7
County
2
22
2,560
20
2,360
2,133
6,889
10.8
10.41
School
census
$ 1,256
5,043
3,229
2,714
15.9
3.7
Assessed
valuation
below the
average
for the
5.097
to
21
35
25
213
16
12
39
91
14
41
INCIDENCE OF PUBLIC SCHOOL TAXATION
GILLJAM COUNT
LEVEXO
EXCESS LEVIES
VLVXCE
EXCESS APPRXPRI*TICNS
42
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
GILLIAM COUNTY
TABLE XII. DATA INDICATING OPERATION OF TI-rE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis.
0
z
0
0
.0
ci
trict, Union High
Operation of the Elenien- School, and Coun- Average assessed vattary and County School ty Tuition Fund ualion per school-cenFund laws; three-year av- levies; three-year sus child by districts,
erage 1927-1930
Amounts by Amounts by
svhich levies which apporexceed aptiorinsents
portionexceed levies
merits under
under ihe
the laws
laws mdiindicated
cated
$ 1,161.07
l.67
6.93
45.75
3.20
74.42
240, 88
352.18
665 .89
104. 53
23.,,
24W.
25,..,
27J..
28J.
30..,.
31.
32
33---34----
35J.
36..
37---.
38....
4OJ
42....
4 4____
46
10.2
3.4
4.1
4.4
Assessed
valuation
belosv the
average
for the
county
i
School
census
13
13
$10,912
152
36
19
33
1
14
19
8
2 1.605
33,810
17,307
28
51,363
24,844
20
6
i
8,052
19,583
1.8
15,838
3-9
12.1
--
I
8
8
11
14
9
11
11,705
3,381
6,107
349
5,809
6,358
45
21
16
6.1
44 2. 13
4-3
396.21
225.11
370.37
31.39
66.96
476.19
770.32w
403.5 2
451.12
589.50
331.74
332.71
2.7
2.2
Data for two years only.
22,600
21,403
18,170
25,184
62,592
24,639
6.1
24 6. 60
County average
Assessed
valuation
above the
average
for the
county
22,026
29,322
4.0
2.6
2.9
l5l.29
1929 assessment rolls
$64,062
104,750
3.8
670. l8
316.44
367.14
2,331.72
58 '.60
28...
Mills
4-3
$
21....
22....
Mills
2.4
3.1
3-4
2.8
2.6
2.4
2.9
2.2
194.63
370.07
351.06
227.28
200.28
18....
Levies
above
the average
for the
county
belosv
7.3
276, 69
16...
Levies
ihe average
for the
county
2.5
2.6
2,283.77
807.65
980.95
12....
14....
average 1927-1930
69,556
6.4
2.4
3.6
4.6
16,879
28,626
40,302
9.1
3
7
9
12,408
--
7.1
2
4,904
39
3,344
12
22,062
3.1
23
5
3.3
5,7
3.2
5.!
13,428
16,851
4.65
9
25,077
13
13,576
INCIDENCE OF PUBLIC SCHOOL TAXATION
43
ECESS APPROPRIArICSS
44
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
GRANT COUNTY
TABLE XIII. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis.
trict, Union High
Operation of the Elenien- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-ceoFund laws; four-year ay. levies; three_year sus child by districts,
erage 1927-1931
Amounts by Amounts by
which levies which apporexceed aptionments
portionexceed levies
ments under
under the
the laws
laws mdiindicated
cated
-
$
31....
370.59
507.55
1,015.64
268.43
145.57
60.79
73.36
534.49
90.26
1,061.17
77.38
352.14
5.05
90.14
275.36
98.20
8.
11....
1 2.__
13..
14....
15...
17....
20.
2!...
23.._
25...
26....
30W.
32...
3 3..
36...
42...
43...
4 5.
46..
48...
49W.
5L...
52J.
53...
54....
Mills
Mills
1929 assessment rolls
Assessed
valuation
above the
average
for the
county
8.7
5.9
7.1
1.8
7.0
5.5
8.3
5.5
5.4
County average
Data for two years only.
40.3
32.0
18.1
9.2
20.0
40.3
4-9
School
census
45
20,366
18,738
6,705
13,099
23,308
17,840
31,505
13,795
24,919
27,823
21,362
6,120
13,265
7.2
525.06
1,153.26
940.61
170.97
853.72
894.60
1.08
324.53
9.94
178.39
90.70
Assessed
valuation
below the
average
for the
county
$ 7,753
2.4
6.4
374.62
61.70
13.08
45.76
290.21
278.31
28.84
59.91
4.47
176.13
270.70
210.17
35---.
Levies
above
the average
for the
county
17.8
723.81
59.48
39.30
138.15
162.79
89.46
72.95
199.08
299.31
101.83
18..
Levies
below
the average
for the
county
4.6
3.5
2.7
$
3
4
average 1927-1930
15
27
73
16
6
8
10
14
20
11
26
14
$ 4,056
75
2,255
1,930
2,921
150
180
6,416
81
13
2,328
944
7,899
122
91
25
10.6
10,561
7,995
11,406
7.8
7.7
7.6
28.3
12.8
3.8
8.8
15
11
10
2,046
14,608
8,186
22
4,950
4,412
7.7
7.5
6.6
13,542
7,225
7.9
15.3
8.0
37.2
10.6
7.5
5.9
6,607
1,976
6,115
17,465
10,743
5.7
20.6
5.1
8.3
9.5
5.4
8.1
4.3
4,364
4,139
17,204
15,314
12,543
27
18
21
20
21
12
24
7
13
4,415
5,176
3,361
4,557
6,200
10.14
23
83
9
8
10
13
13
11
6,099
45
INCIDENCE OP PUBLIC SCHOOL TAXATION
e
HARNEY COUNTY
LEOENO
EXCESS LEVIES
RALANCE
EXCESS APPROPRIATIONS
L
46
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
HARNEY COUNTY
TABLE XIV. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fun uadon per school-ceoFund laws; three-year av- evies; three-yea. sus child by districts,
erage 1927-1930
Amounts by
which levies
exceed apportion-
which apportionments
exceed levies
indicated
laws mdicated
ments under
the laws
Levies
under the
iVIills
Mills
4.0
I5.
19..
6.0
5.8
8.6
6.5
9,5
6.0
5.5
5.9
13.4
22...
24..,,.
25.
2&..
30....
31..
124,01
274.30
421.87
321,87
135.03"
65.00
267.64
34---.
36.
4 4__
49.
50....
5L...
County average
"Data for two years only.
tData for one year only.
12
18
16
13
15
11
1,855
14
9,892
10
4,823
20
7,109
17
14
5,125
66
14
24,610
6
10,019
7,340
9.2
...
6
-
17,353
-
9
6,496
8
4,195
20
10
9,550
5
10,407
10.2
9.5
9.49
57
-
16.1
1
15
17
2,797
8,851
13.5
9.8
9.9
16.3
10.5
13.9
756
11
5,289
7,925
8,731
15.4
8.6
6.7
32
109
29
22
-
S.5
2.4
7.7
9.3
School
census
17
31
.
10,4
17.7
10.8
21,47'
33...
$ 6,114
20,122
6.5
5.7
5.6
253.58
370.98
228.975
218.38
215.67v
206.38
128.97
535.58"
233.63"
20.
23,560
15,346
17,382
21,661
41,667
28,903
11,542
13,425
13,259
20,974
80,040
29,934
34,326
4.!
10l.80v
Assessed
valuation
below the
average
for the
county
$16,904
9.9
10.6
11.9
181,12
518.87
l4.
Assessed
valuation
above the
average
for the
county
8.5
7.4
$ 4,536.55
40.32
401.47
255.19°
I
erage
for the
county
Levies
above
the average
for the
county
below
the av-
374 54
44.86
1,191.31
275.67
S55.95
724.13
419.75
361.38
6.02
147.39
24.46
288 33
402.05
94.46
610.24
12.,.
1929 assessment rolls
average 1927-1930
Amounts by
10,204
11
7,339
47
INCIDENCE OF PUBLIC SCHOOL TAXATION
a'
0
0
0
0
HOOD RIVER COUNTY
IIGEVQ
EXCESS LEVIES
BALANCE
[
1
EXCESS APPBOERIATIONS
0
0
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
48
HOOD RIVER COUNTY
TABLE XV. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis.
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cenFund laws; four-year av- levies; three-year sus child by districts,
I
0
z
0
0a
-c
erage 1927-1931
Amounts by Amounts by
which levies which apporexceed aptionments
portionexceed levies
nients under
under the
the laws
laws mdiindicated
cated
average 1927-1930 '1929 assessment rolls
Levies
below
the ay.
erage
fo the
county
Mills
$
736.72
548.03
14.5
15.1
11.2
7.3
129.41.
656.72
1,288.83
$ 2,212.24
594-44
1,180.42
337.87
1,158.84
409.28
493.15
442.94
379.90
County average
Levies
above
the average
for the
county
I
Assessed
valuation
above the
average
for the
county
Assesse
valuatic,
below the
average
for the
county
School
census
$ 3,280
103
103
255
Mills
20.7
$ 5,288
5,703
14,738
95,772
21.4
18.1
16.5
16.0
4
3,235
2,998
2,374
14.7
17.5
24.3
24.1
18
3,685
1,715
4,179
2,224
3,299
27.2
3,493
18.06
3,535
1,036
313
352
253
87
45
136
76
133
INCIDENCE OF PUBLIC SCHOOL TAXATION
49
50
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
JACKSON COUNTY
TABLE XVI. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COTJNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
0
erage 1927-1930
0
Amounts by Amounts by
which levies which apporexceed aptionments
portionexceed levies
ments under
under the
the laws
laws indiindicated
cated
0
0
.0
0
7
II
8.
10..
12
14.
16..
18..
tO..
20..
21..
29..
36..
38..
45..
53
54..
57..
59..
62..
66..
68..
71..
76..
80..
90.
91..
97..
96.
99..
102..
2::'
13..
15..
22..
27.
30
31..
32
33-.
34..
35.-
$ 1,264.36
average 1927-1930
Levies
below
the average
for the
county
Levies
above
the av-
erage
for the
county
5.2
7.4
351.63
171.67
221.13
66.05
698.23
2.62
399.43
64.38
92.45
736.00
16.9
6.6
6.2
4.6
6.4
2.7
6.9
5.4
3.4
6.6
476.39
448.30
497.91
2,456.54
50.16
286.05
660.38
1,391.40
5,041.74
2,013.32
504.91
22.34
514.50
140.72
169.44
120.17
685.05
328.36
1,237,23
2,389.26
1,289.23
1,103.01
18.5
3.1
7.5
7.2
5.2
6.5
17.5
9.6
4.8
22.3
7.0
4-3
5.5
6.6
11.4
$ 3,266
10,657
4,383
8,907
11,976
8,421
6,490
36,830
17,115
7,002
24,519
12,866
5,192
20,198
7,070
6
42
22
23
219
103
127
32
15
98
9,178
7,430
64,151
10,297
7,821
15,198
36,733
18,022
5,847
19
23
105
53
II
24
34
56
4,831
2,139
2,459
3.6
4,473
24.4
20.8
17.7
28.8
'
2,718
7,353
2,386
2,645
6,011
15.1
3,466
2,809
3,182
2,355
23.6
10.9
6.1
7.8
10.0
10.2
4,098
5,947
6,702
7,662
3.5
22.7
17
77
59
63
23
29
19.3
7.5
6.9
School
census
39
34
83
3,861
3.7
942.31
502.61
188.39
690.17
5,433.03
1,693.96
557.86
132.52
98.68
719.15
175.05
135.79
404.83
61.95
284.39
105.67
405.71
$12,297
7,412
4,511
10,109
4,178
5,710
6,871
4.6
$
Assessed
valuation
below the
average
for the
county
28,509
4-5
210.16
Assessed
valuation
above the
average
for the
county
l0,05
5.5
2.7
2.7
9.2
4.2
101.11
1929 assessment rolls
286
176
23
333
1,443
422
120
18
79
237
34
22
29
51
7
3,113
14
194
51
INCIDENCE OF PUBLIC SCHOOL TAXATION
JACXSON COUNTY-TABLE XVI (Continued).
I
z
Total Special District. Union High
Operation of the Elemen School, and Countary and County School ty Tuition Fund
Fund laws; three-year av- levies; three-yea!
Average assessed valuation per school-census child by districts,
laverage 1927-1930 1929 assessment rolls
erage 1927-1930
Amounts by Amounts by
which levies which apportionnsentS
exceed apexceed levies
portionunder the
ments under
Iaivs mdithe laws
cated
indicated
39-.
77.25
326.46
229.14
189.38
42..
42.84
37--
4L.
4L.
4 3__
44-47-49-.
50..
5 5__
56.
60
65
69
72
82.
84..
87
88 -
89..
95-.
100_-
County average
$
32932
l22.51
434.85
12,581.39
123.33
118.18
245.92
6.25
174.13
600.57
for the
county
Levies
above
the average
for the
county
Mills
Mills
Levies
below
the avet-age
7-3
5-9
7.3
3.6
2.6
3-9
4,045
24.6
5.3
2.7
8.0
187.31
856.65
9,615
7,653
6,977
6,861
3-5
9.2
19.7
4.3
4-9
4.1
4,402
5,260
5,459
4-4
12.3
10.9
$ 6,880
4,054
5,775
4,508
263. I 7
351.96
211.37
110.91
340.58
556.71
average
for the
county
I
8.6
14.5
Assessed
valuation
above the
21.0
Assessed
valuation
below the
average
for the
county
$ 1,902
School
census
I
33
36
12
2,459
27
24
67
54
3,326
2,447
3,589
3,344
10
38
8
37
11
2,942
142
20
2,722
16
14
18
23
73
2,130
966
3,520
2,227
71
210
52
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
53
INCIDENCE OF PUBLIC SCHOOL TAXATiON
JEFFERSON COUNTY
TABLE XVII. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union HigI
Operation of the Elemen- School, and Coun- Average assessed valSchool
ty Tuition Fund uation per school-certarid
County
tary
Fund la'vs; three-year av- levies; three-year sus child by districts,
average 1927-1930 1929 assessment rolls
erage 1927-1930
Amounts by Amounts by
which levies which apportionments
exceed apexceed levies
portionunder the
rnents under
laws mdithe laws
cated
indicated
$
1 3J.
the average
for the
county
Levies
above
the average
for the
county
Mills
.8'Iills
Levies
below
89.28
4.1
1,153.16
7.78
129.73
315.80
40.93
166.10
155.93
53.32
189.23
1,297.82
1.3
17.8
83628
11.3
-79
-79
1.8
4.1
8.9
14.7
13.7
1.9
1.2
1.793. 12
1.22
10.4
855.92
1.2
$
10....
1 2..
16....
18..
l9.
23...
247.29
1,798.90
352.94
314.43
281.83
405.16
134.65
110.91
473.38
568,03
275.06
26..
2 7....
440.98
199.29
308.10
525.13
530.35?
90.37
1,003.71
28....
29....
33,-,.
3 7,_,
38....
42....
43....
County average
Data for two years only.
fData for one year only.
average
for the
county
$12,146
14,163
54,986
13,979
12,311
71,730
13,778
13,267
30,341
14,956
14,014
4.5
.8
6.97
2
19
$ 8,334
9,403
3,242
7,137
20.7
16.7
8.0
12.3
8
14
26
35
4
4
3.4
12.0
17.6
10.9
12.7
20
42
23,968
75,71S
11,691
12.1
School
census
38
24
1.8
1.9
3.9
foi the
county
9,642
13.7
12.0
3.0
Assessed
valuation
below the
average
25,115
4.3
27 7. 32
24....
25....
Assessed
valuation
above the
19,139
7
116
14
6
9
9,840
5,689
9,955
16
10,137
4,786
4,427
17
14
17
4,767
9,773
8,336
3,643
8,445
10
10
13
771
33
5
4
11,583
5
4
54
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
JOSEPHINE COUNTY
LEGEND
EXCESS LEVIES
BALANCE
EXCESX APPROPRIATIONS
55
INCIDENCE OF PUBLIC SCHOOL TAXATION
JOSRPHINE COUNTY
TABLE XVIII. DATA INDICATiNG OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union High
Jperation of the Elemen- School, and Coun- Average assessed val.
Tuition Fund uation pet- school-ceoSchool
,ty
and
County
tary
Fund laws; three-year av- levies; three-yeai sus child by districts,
erage 1927-1930
Amounts by Amounts by
which levies sshich apportionments
exceed apexceed levies
portionunder the
inents under
laws mdithe laws
cated
indicated
2....
$
6....
8-30
15....
16....
21....
22..
23
24....
25....
27....
29....
30....
34,,..
45.
672.61
35.38
123.70
63.62
888.28
228.88
351.20
88.36
1,132.50
628.08
674.75
508.21
806.18
$ 4,996
18.4
7..,,
9-21
12...
14.1
11.0
12.3
20....
26...
32..,.
33....
35.,,.
39....
42..
43....
46...
1
166.23
906.67
247.79
174.02
191.27
273.24
101.36
79.94
252,42
245.91
166.54
229.92
193.02
256.19
343.02
244.74
22.2
3.0
19.6
County average
aData for one year only.
8.9
6.6
4,931
19,4
24
41
24
64
23
85
13
14
21
$ 1,397
64
60
32
1,825
2,436
1,802
1,922
1,666
1,852
1,857
1,988
790
1,616
63
22
36
178
37
16.0
6.0
1,587
1,682
54
21
1,990
11
10
2,640
15.3
7.5
20.2
14.7
12.3
7.0
2.3
2.3
6.9
9
2,931
6,993
3,969
17.2
12.3
I
22.5
i.12
8
5
4
2,538
2,340
1,288
1,427
2,557
.1
26
13
7,214
4,307
7.8
16
33
84
11
4,241
2.8
12.4
L
19
20
2,101
5.1
220.28
98.14
269.87
76.29
17
18
12
3.682
21.1
47
66
23
20
24,770
8,420
5,355
8.0
5.8
School
census
102
7,691
7,161
7,535
4,860
3,995
3,544
2.3
7.9
3.2
I
23
9,538
3,167
6,195
14,477
4.7
443.61
217.95
71.59
2,490.41
167.88
224.83
410.38
---
11,471
10_I
$
Assessed
valuation
below the
average
for the
county
2,789
4,335
4,057
11.2
8.6
3.6
3.9
I
I
56....
57....
SE...
Miils
5.2
2.3
4
54...
Mu:5
8.0
5.4
6.0
3....i
47....
48...
50...
for the
county
Assessed
valuation
above the
average
for the
county
I
10.4
137.25
1....
the avct-age
Levies
above
the average
for the
county
Levies
below
616.89
1,383.21
248.23
115.53
19...
1929 assessment rolls
I aveage 1927-1930
25
19
15
51
56
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
KLAMATH COUNTY
Kiamath County has the County Unit plan of organization. It differs
from the Crook and Lincoln counties' plan of organization in that the city
of Kiamath Falls stands independent of the system.
The assessed valuation of all taxable property in the county on the
1929 rolls was $37,769,878, and the equalized value was $35,416,400. The
school Census was 7,983, representing an average equalized value per
school-census child of $4,436. The state average for the year was $4,321.
57
INCIDENCE OF PUBLIC SCHOOL TAXATION
LANE COUNTY
YGQ
EXCESS LEVIES
EXCCSS APeRCPRIATIOSV
58
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
LAKE COUNTY
TABLE XIX. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Di
trict, Union Hig..
Operation of the Elemen- School, and Cour Average assessed valtary and County School ty Tuition Fun, uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
exceed ap-
portion-
ments under
the laws
indicated
Amounts by
svhich appor-
tionments
exceed levies
under the
laws indi-
cated
$ 1,140.89
Levies
below
the average
for the
county
Levies
above
the average
for the
Mills
Mills
5.8
3,3
1.8
1.8
3.0
3.6
43l,76v
2,3 14. 05
294.99
1,898,53
1,084.41
396.09
57,736
28,479
114,615
15
13
9
15,406
33,483
28,566
3.1
3.0
I 38.50
306.21
203,69
574.25
44,57
831.86
41
School
census
88
17
12
24
10
8t,73
3-3
901.89
299.38
65.76
156.58
22
24
28
29
32
40
$37,787
15,756
37,078
21,989
17,663
2.6
3,9
10.5
10.9
11.4
Crunty average
Data for two-years only.
3-9
7.6
6.8
6.7
3.3
1.8
6.5
6.2
12.5
5-57
16
Ii
5,533
6,855
6,358
3,957
3,160
2,793
10,158
3.2
1.8
1.8
60
$ 2,996
6.2
1 1,297.01
16
Assessed
valuation
below tire
average
for the
county
1.8
746.56
374.60
566.60
2,008.63
11
Assessed
valuation
above the
average
for the
county
3-9
$ 1,842.32
7
9
County
5.2
1,904.33
1,574.24
243.92
423.38
2,236.51
1,986.09
113.16
1929 assessment rolls
average 1927-193C
I
erage 1927-1930
Amounts by
which levies
20,641
15,694
12,518
12,394
17,502
62
28
43
31
78
551
66
103
8
13
17
7,447
31,094
5,760
10,234
37
(@0
La'
@0)
00
-P
83
0
0
0
0
000
Os
00
(32
as
0
C,
20
LANE COUNTY
LEGENO
QEXCESS LEVIES
BALANCE
Q EXCESS APPROPRIATIONS
'20
60
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
LANE COUNTY
TABLE XX. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECiAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
11Total Special Dis
,rlct, Union High
Operation of the Elemen- School and Coun Aveiage assessed val.
tary and County School ty Tuition Func uation per school-cenFund laws; three-year aver- levies; three-yeai sus child by districts
d
Z
age 1927-1930
Amounts by Amounts by
which levies which appor.
exceed aptionments
portionexceed levies
ments under
under the
the laws
laws intL.
indicated
rated
0
0
U)
2..
4..
6.
$
E.
13..
14.'
54..
539.81
1,494.88
398.31
23..
25..
27.
30
31..
41..
52..
64..
68..
for the
county
Levies
above
the ar
erage
for the
county
$ 4,809
15.9
2.5
4.2
7-7
2.5
2.8
4.9
6.1
4.9
7.9
4.3
5.8
12.1
4-4
2.4
2.9
1,287.72
720.42
2.S0
11.6
305.39
36.40
11.3
7.2
147.93w
74.
76..
8E
93.
96.
102..
117..
123..
124J
126..
133..
137..
153..
154J
191..
814.25
3,281.62
916.09
587.40
1,129.92
751.98
3-3
9.8
3.2
12.2
3.1
5.4
1.92
790.11
21.75
296.41
531.21
4-3
6.3
7.0
5.4
5.0
8.2
11.5
11.3
6.1
2.9
723.Olf
1,638.10
645.08
5,734.49
116.86
731.89
315.99
3,701.40
66.51
90.87?
356.93
8.4
8.8
5-4
4.6
11.3
3..
5..
7..
II..
12..
15..
.
558.21
949.48?
72.25
117.14
166.34
356.28
157.23
1,948.99
35.68
Data for one year only.
tData for two years only.
3,399
7,197
5,299
11,244
8,092
60,241
14,013
4,380
3,347
8,520
6,447
23,944
18,116
6,312
5,913
4,773
8,757
5,924
4,377
9,309
4,019
School
cen4us
$ 3,225
4,700
28
88
25
84
20
38
16
25
42
104
14
19
37
10
37
126
43
41
54
38
18
27
34
188
13,316
3,326
37,087
32
152
33
52
88
21
45
10
30
35
49
46
21
66
10
3,184
55
72
33
4,759
4.2
45
3,364
14,462
10.2
6.1
9.5
11.3
74
1,842
1,042
3,184
17.1
20.1
88
31
66
I
7
2,113
I
4,454
24.3
6.5
Assessed
valuation
below the
average
for the
county
8,637
7,647
13,944
6,129
30,165
9,862
4,622
7,416
3,455
7,860
4,355
4,317
5,090
12,813
3,837
.12.2
$
I
Assessed
valuation
above the
average
for the
county
Mills
7-7
3.7
62738
37.
2L.
11
Levies
below
the average
JhI ills
5.7
37.05
11,260.80
175.12
346.87
979.45
900.56
4,592.66v
1,231.62
356.09
436.92
105.40
110.04
3,884.48
469.48
18
20
average 1927-19301 1929 assessnierit rolls
1,618
3,054
.
49
23
191
68
INCIDENCE OF PUBLIC SCHOOL TAXATION
61
LANE COUNTY-TABLE XX (Continued).
Total Special Dis.
trict, Union High
Dperation of the Elenien- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cenFund laws; three.year av- levies; three-year sus child by districts,
erage 1927.1930
Amounts by
which 1evie
exceed ap
portion.
ments under
the laws
indicated
Amounts by
which apportionments
exceed levies
under the
laws mdicated
Levies
below
the average
for the
county
Mills
16
I 7.
ic.
22.
24.
26..
28
29.
32..
34..
35-.
3 6..
38..
40.
44-47
48
49.
SO.5
53
55-.
5 6.
59
63..
65
66
67..
7l
75.
77
78
79..
8O
88
90
9L.
92.
94.
95
97
98
99--
108
109.
$
457.96
200.58
4,283.46
69.50
415.94
542.82
1,266.46
180.04
88.83
414.71
404.66
765.39
463.34
58.51
260.63
1,102.51
11.89
8,813.15
653.20
48.54
292.55
273.06
524.38
303.50
382.80
291.32
1,050.71
55S.52
331.26
336.57
276.12
374.27
363.16
8.75
1,342.97
235.05
70.35
305.43
412.32
93.59
2,203.86
411.98
1,477.63
267.95
363.16
350.40
179.07
314.34
688.44
297.81
478.51
283.45
379.03
340.77
146.25
170.69
153.91
270.52
298.93
364.13
1929 assessment rolls
average 1927-1930
Assessed
valuation
below the
average
for the
county
Assessed
valuation
Levies
above
abovethe
theaverage
for the
average
for the
county
county
Mills
2,370
1,779
23.4
$ 9,621
8.6
6.6
6.4
8
12.4
14.8
14.8
9.9
12.1
21.5
3.6
24.5
21.3
....
4,803
4.4
-
4,853
6.5
5.8
7.5
17.5
7.8
19.0
11.7
11.2
12.8
3,808
11.4
11.6
8.7
.
3,435
21.3
ii
4,102
12.7
26.0
7.5
10.3
....
24.8
3,543
-
4.8
15.7
5.1
22.7
11.3
10.0
4,989
8.6
14.3
10.4
6.1
6.9
108
38
149
40
38
136
89
213
1,423
1,541
2,710
1,980
2,889
3,269
1,874
2,768
1,333
1,833
1,000
67
1,842
17
57
16
206
50
8
3,152
2,985
1,735
2,675
1,547
2,576
1,695
1,455
42
22
26
57
120
-
i
..
3,473
48
40
29
17
2,243
1,785
63
101
71
2,440
2,627
308
29
59
96
2,768
1,198
54
16
4,875
28.1
10.8
9.4
4.9
41
53
3,330
?9.6
8.7
11.5
7.5
6.0
5.2
863
2,107
2,099
667
2,788
31.9
5.1
37
38
$ 1,738
13.2
4.8
4.8
9.1
School
census
1,377
1,851
1,464
228
2,474
166
37
151
12
1,871
2,580
2,091
1,523
3,016
2,295
2,841
2,966
1,839
27
28
24
86
13
36
58
80
42
12
2,043
2,956
I
53
60
12
2,227
27
1,955
14
62
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
LANE COUNTY-TABLE XX (Continued).
Z
0
0
.0
Operation of the Elementary and County School
Fund laws; three-year avi
erage 1927-1930
Amounts by Amounts by
which levies which apporexceed aptionrnents
portionexceed levies
ments under
under the
the laws
laws mdiindicated
cated
ill..
$
112..
1 l3J
t 14f
115..
116..
119.92
488.09f
293.23*
8.26
339.72
268.82
58.92
220.06
t03.53
413.08
426.96
397-74
751.789
408.9 It
400.68
50.29
127.52
303.44
361.47
18.40
843.49
139.51
382.71
323.94
441.80
342.50
371.22
1,223.46
268.33
202.46
379.21
424.62
358.94
282.13
395.43
78.28
119..
120..
l2L.
122.
125.
127..
128..
12L.
131..
I3l
l32
134..
128..
136
13&.
139..
l4L
I44
145..
146
147
149..
150..
151..
155J
157..
158..
159..
160..
16l
162..
163.
Levies
below
the average
for the
county
Levies
above
the average
for the
county
Mi/ls
Mills
4.7
23.0
41 7.81
5.96
118.
Total Special District, Union High
School, and County Tuition Fund
levies; hree.year
average 1927-1930i
4.4
5.8
487.68
74.09
417.71
308.87
96.12
261.91
360.17
4.91
230.84
660.25
659.23
583.23
1,008.35
307.56
285.42
417.19
219.14
165..
1 68
170..
173
l74
t76
177..
178..
179J
t8L.
l84.
l85
186.
187..
150..
l92
County average
*Data for one year only.
fData for two years only.
sus child by districts,
1929 assessment rolls
Assessed
valuation
above the
average
for the
county
$ 3,454
8,114
Assessed
valuation
below the
average
for the
county
School
census
33
$ 1,185
13
648
10
45
2,467
2,217
34
19
1,899
32
1,758
1,292
1,674
20
9.9
11.3
4.5
5-9
7,647
8.7
3,991
4.5
22.2
5.2
It
16
36
30
118
25.9
15.2
11.6
12.3
3.9
1,878
17
2,555
2,820
63
29
1,206
37
13
82
4,906
8.2
5.9
7,353
12.8
15.5
737
3,970
7-7
1,135
1,635
1,519
1,767
19.8
11.2
18.8
11.2
3,752
4-5
25.5
9. 1
3,351
10.0
5-I
3,3
8,192
20.2
10.0
6.2
11,8
11.0
60
28
28
11
12
189
9
964
3,200
969
16.2
9.2
26
3,146
30
50
54
1,586
10
2,313
973
295
38
it
8,710
7,727
11.1
6.7
14.0
6,898
7.3
10.0
9.6
14.9
5-5
14.2
10.2
17
2,364
2,127
5.0
1,7 12.67
l64
Average assessed valuation per school-cen-
25.5
11.8
12.70
534
8
2,768
18
10
2,387
2,293
79
28
2,797
1,115
1,670
1,138
1,960
2.645
3,204
1,076
2,301
3,272
14
17
20
108
57
183
44
19
9
25
INCIDENCE OF PUBLIC SCHOOL TAXATION
63
LINCOLN COUNTY
Lincoln county has the County Unit plan of organization. The assessed
valuation of all taxable property in the county on the 1929 rolls was $11,861,625.96, and the equalized valuation $8,619,950.19. The school census was
2,916, representing an average equalized value per school-census child of
$2,956. The state average for the year was $4,321.
q4
44
-."
1*I
LINN COUNTY
LEXCNO
-EVIES
EXCESS APPROPRIATIONS
INCIDENCE OF PUBLIC SCHOOL TAXATION
65
LINN COUNTY
TABLE XXI. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
,Total Special District, Union T-Iigh
Operation of the Elemeri- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-ceFund laws; three-year av- levies; three-year sus child by districts,
6
Z
erage 1927-1930
-
is>
7..
13..
19..
30..
32..
37..
3Q.
Amounts by
which levies
exceed aiportionments under
the laws
indicated
$
i average 1927-1930
Amounts by
which appoi-tionments
Levies
under the
laws mdicated
626.19
329.53
111.19
1,655.50
248.14
476.11
1289.21
717.28
I
72..
89.
81.
85..
97..
IOL.
106..
113..
125..
129..
138..
140.
the ay.
erage
for the
county
Mills
jVIills
4797
I
455.94
901.16
3.9
5.4
4.4
12.4
3.2
5.2
8.9
5.0
6.5
5.0
4.1
4.0
4.9
4.9
6.9
4.8
6.3
4.2
4.1
5.5
5.0
5.2
385.24
183.07
234.68
622.01
442.36
240.57
65.10
2,967.38
294.13
797.87
149.28
166.85
195.60
59.06
255.96
33.84
109.19
5.3
3.2
5.3
3.6
2923.86
74.55
6,143
34,151
7,547
I
6.3
7-7
I
I
2.9
2.8
5.0
I
13.4
10.7
-
5.3
5.5
4.3
4,293
5,937
52,792
18,818
286.76
67.13
727.64
7.8
5.2
4,723
121.13
4.9
I
152.41
15.1
3.2
H
4.7
census
19
13
117
26
18
35
29
40
10
25
42
21
33
31
37
13
27
32
32
$ 3,392
3,86S
67
27
22
18
57
10
12
75
20
280
35
36
9
6
2,813
7. 1
2,644.15
58.94
I
3,172
76,862
53,820
7,388
6,753
5.3
$
13,342
7,219
5,437
9,532
6,159
5,376
7,003
18,282
6,482
17,465
11,478
4,069
6,980
11,564
5,298
6,770
7,056
20,160
7,935
4,436
36,970
6,057
10,698
5,327
12,566
6,256
5,514
5,952
School
46
31
44
57
28
54
50
74
38
20
23
75
7,093
11.5
H
Assessed
valuation
below the
average
for the
county
Assessed
valuation
above the
average
for the
county
$ 6,815
3.9
4.3
4.8
8.6
3.2
3.8
248.31
48.16
1,242.27
5.89
3,112.45
2,496.11
1,090.32
33.86
632.81
57.00
314.45
1,728.46
54.66
the average
for the
county
4.6
159.03
283.15
149.44
58..
I.,evies
above
below
exceed levies
1929 assessment rolls
2,244
2,S83
3,091
3,443
3,025
21
27
50
42
1,561
54
38
66
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
LINN COUNTY-TABLE XXI (Continued).
Total Special Dis- II
0
z
ii
0
0
Cl)
10..
IL.
12..
13..
16..
17.i
18..
20..
23.
28.
29..
31..
33.
34..
35..
36
38..
42..
St.52-74
53-.
54.
55.
56..
57-.
59.
60.
61..
62..
65..
66.
70.
71..
75.
76..
77..
78
79
82.
83.
84.
8&.
87..
8&.
89.
90.
91..
93.
94.
95..
96
98.
100.
trict, Union High
Operation of the Eleriten- School, and Coun- I Average assessed valtary and Couoty School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
erage 1927-1930
average 1927-1930 1929 assessment rolls
Amounts by Amounts by
which levies which apporexceed aptionments
port ionexceed levies
meuts under
under the
the laws
laws mdiindicated
cated
$
313.43
370.33
10.58
219.80
831.84
300.25
3,933.40
66.74
103.27
340.43
249.27
213.34
15.94
247.50
392.38
139.44
181.48
400.40
41.29
781.23
54.85
2,310.76
183.10
304.45
644.81
349.31
789.06
563.04
63.78
198.59
330.67
249.01
470.36
113.86
99.27
1,451.78
155.62
291.79
244.52
285.34
580.66
293.85
200.60
272.41
195.61
370.32
395.69
600.70
167.71
346.07
127.34
194.99
824.23
492.46
167.05
373.02
Levies
the average
for the
county
Levies
above
the average
for the
county
Mills
Mills
below
r
Assessed
valuation
above the
average
for the
county
2,261
3,547
3,798
1,596
3,393
2,076
2,936
3,285
3,015
2,539
4.9
5.5
11.5
5.1
18.7
6.2
10.0
7.1
4.8
7.5
6.1
$ 4,988
10,026
7.3
4.7
3.7
5.5
11.5
6.1
14.1
5,718
8.4
8.1
10.1
12.5
3.8
14.8
3.3
8.4
6.4
5.3
7.9
4,385
3,882
4,048
4,251
61
67
591
57
37
74
45
14
26
21
42
32
83
32
207
22
389
34
26
122
45
65
40
52
41
36
37
3,497
3,522
25
835
2,891
37
21
4,052
3,264
1,970
3,014
2,516
39
36
2,LOl
17
1,894
1,259
4,044
2,850
123
57
20
17
9,506
5,219
9.4
9.4
29
20.5
6.6
3.2
52
44
23
36
34
136
27
580
11.7
13.7
10.9
.
15
1,451
9.2
6.7
4.8
3.2
20
11
3,479
2,800
3,230
3,380
2,717
4,033
2,789
1,827
3,609
3,098
2,081
2,322
1,512
1,225
3,018
2,846
2,297
15.3
6.5
7.9
8.7
8.3
School
census
County
$ 3,567
6.5
4.3
8.7
6.3
8.6
10.0
6.6
5.6
4.5
Assessed
valuation
below the
average
for the
5,735
4,678
13
9
64
14
15
18
9
INCIDENCE OF PUBLIC SCHOOL TAXATION
67
LINN COUNTY-TABLE XXI (Continued).
0
z
C
0
-o
to
Total Special District, Union Hig
Operation of the Elemen- school, and Coun- Average assessed cattary and County School ty Tuition Fund uation per schoolcenrund laws; three-year av- levies; three-year sus child by districts,
erage 1927-1930
average 1927-1930 1929 assessment rolls
Amounts by Amounts by
which levies which apporexceed aptionmeuts
portionexceed levies
ments utider
under the
the laws
laws wdtindicated
cated
102
108..
l09
1 10
1 12
1 14.
1l5
1 19..
122
l24,
130..
13 L.
132...
136
137.
139
141
County average
$
Levies
below
the average
for the
county
Levies
above
the average
for the
county
Mills
Mills
161.62
115.25
235.19
79S.75
540.72
281.78
338.68
309.34
559.48
410.54
394.34
3.2
6.4
3 14.5 I
7. I
24,43
265.84
81.94
130.34
6.1
Assessed
valuation
above the
average
for the
county
$ 2,665
.3,534
$ 4,132
9.1
13.7
3.2
7.8
I
9.5
8.2
6.6
6.7
42I.47
Assessed
valuation
below the
average
for the
county
-
2,545
1,518
2,155
2,344
1,414
92
5.4
4.6
2,647
3,574
2,744
4,306
54
33
13
1,718
1,638
2,620
4,685
to:o
School
census
9.9
3,644
8.80
4,063
57
43
52
12
26
29
28
14
17
26
45
33
34
36
68
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
MALJ-IEUR CC1JNT'
LEGENO
EXCESS LEVIES
BALANCE
EXCESS APPROPRIATIONS
'L¼
©
69
INCIDENCE OF PUBLIC SCHOOL TAXATION
MALHEUR COUNTY
TABLE XXII. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union High
Operation of the Elernen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uatmon per school-cenFund laws; three-year av- levies; three-year sus child by districts,
erage 1927-1930
6
10..
11.
12.
14.
18..
23..
24..
30..
33.
36,.
39..
43.
45W.
49..
50
51..
52.
57..
60..
61..
66..
67.
69..
81.
$
194.49
498.69
143.94
1,625.68
485.50
16.2
8.5
6.2
7.0
6.7
$
40.
46..
47-34-.
70..
7L.
73-.
77..
80..
82..
571.02
1,058.93
181.51
3,945.32
258.39
1,068.59
144.45
887.69
88.21
91.03
301.35
139.53
283.99
190.85
319.58
10.65
29.05
100.43
230.01
30,02"
559-97"
256.09
609.84
County average
"Data for two years only.
8,257
4,611
4,406
4,841
4,883
9,996
7
55
53
--
26
H
59
72
44
26
42
2,754
24
10
43
4,403
14.4
24,727
4,003
8,048
24,426
14
878
97
115
13
10
I
24.9
1,116
54
24.2
37.7
2,709
1,176
2,508
1,723
1,779
2,193
150
25
887
45
290
2,053
3
26.8
12.7
10.6
10.1
11.6
6.7
8.7
8.7
10
23
24
19
14
61
15,421
12.8
8.6
School
census
$ 3,272
6729
6.7
9.3
6.5
11.5
7.7
13.4
98.45
716.71
54.43
Assessed
valuation
below the
average
for the
county
1,995
7.8
60.73"
73.20
1918.72
32..
Assessed
valuation
above the
average
for the
county
$16,735
9,089
6,052
23,016
15,032
11,181
15,325
7.8
5.6
13.6
10.8
8.4
148.22
558.75
15.21
96.14
282.05
303.81
72.33
1,230.77
2L.
3L.
i
17.7
676.1
16..
26..
27.,
28..
Mills
8.0
17.11
iS..
Mills
I
515.67
460.18
498.82
4
8
Levies
above
the average
for the
county
6.8
7.3
4.8
5.6
2,244.53
88.58
148.19
11.
Levies
below
the average
for the
county
7.0
I
2.
5..
1929 assessment rolls
average 1927-1930
Amounts by Amounts by
which levies which apporexceed aptionments
portionexceed levies
inents under
under the
the laws
laws mdi.
indicated
ca-ted
24.9
16.6
27.7
6,511
3,576
4,743
14.6
4,390
3,522
4,101
_:_4
4,757
14.9
6.3
12.8
2,166
2,929
1,728
3,263
2,607
9
13
101
74
28
62
73
39
42
3,278
16
13
23
49.4
519
2,991
1,877
14.29
3,489
11.6
10.5
75
51
21
15
70
®
©
©
e©®®
®®®®
®®®
oO©
©
0
®o&®-®®®® ®©
®®®®©
©
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
T r0
O®©
000®:
(_
?®®
0
®®l
®®'G 0o®
INCIDENCE OF PUBLIC SCHOOL TAXATION
71
MARION COUNTY
TABLE XXIII. DATA INDICATING OPERATJON OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
Operation of the
tary and
Fund laws; three-year average 1927-1930
Amounts b
Amounts by
which levies which apporexceed aptionments
portionexceed levies
melts under
under the
the laws
laws mdiindicated
cated
1..
$
2
3__
6.
8.
9.
13.
18
19..
20
21..
22
23..
27.,
29..
l8.50
65.68
552.64
866.40
662.44
388.89
1,369.76
1,316.45
53.90
205.47
743.10
21.45
411.09
643.31
616.32
575.08
271.48
306.67
410.79
295.75
743.67
969,62
326.58
657.08
25.65
357.05
203.28
30
32.
34..
36.
37..
38.,
40.
41..
44..
45..
46..
50..
54..
57..i
58..
59.
60..
67..
68..
69..
76..
78..
79..
80..
84..
86..
89..
90..
92..
96..
97..
39 .54
9L.
102..
109..
ItO..
115..
,
532.25
32.75
78.92
88.64
41.9.83
608.63
235.70
6.21
206.42
27.55
Average assessed val-
uation per schoolcen'
cries; three-year sus child by districts,
average 1927.1930 1929 assessment rolls
Levies
Levies
the average
for the
county
the average
for the
Counly
Mills
11/fills
below
asove
7.2
5.2
6.9
4.7
6.3
4.8
4.5
4.2
5.6
8.2
8.6
Assessed
valuation
above the
average
for the
County
12.1
13.4
7-4
5-3
4-4
4.4
7.0
8.1
4-7
7.1
4.2
4.2
4.4
5.8
6.5
6.5
5.7
5.0
6.6
5.6
4.2
4-9
6.8
5.0
7.5
14.1
4.2
4.4
7.0
6.3
8.2
5-9
13.7
6.9
4.2
5-5
70
26
40
94
40
104
141
$ 2,833
3,360
3,504
3,406
4,411
11,297
4,047
12,573
3,538
3,598
4,522
6,603
13,697
3,808
4,473
3,678
3,173
4,122
6,221
7,069
10,219
4,271
7,217
3,615
7,330
5,097
6,347
26,942
6,907
School
census
111
28
64
23
21
55
3,659
4,736
9,285
3,784
3,004
3,823
4,362
3,626
5,705
8,397
4,169
9,547
6,027
5,982
4,622
6.6
4.2
below the
average
for the
county
7,691
3,697
5,013
5,284
13,377
13,734
5,375
5.2
4.7
8.7
S's
Assessed
valuati.n
$ 4,657
7.2
12.89
8,678.99
86.28
207.63
24
26..
ttQ.
408.47
407.65
375.44
41.98
562.73
930.15
868.48
657.76
22.13
621.58
834.91
467.52
trict, Union High
Elernen- school, and CouriCounty School ty Tuition Fund
6,575
39
40
2,678
50
21
28
121
24
35
73
115
79
61
138
36
72
19
87
16
81
51
26
16
145
50
135
72
31
17
49
21
118
31
40
1
16
72
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
MARION COUNTY-TABLE XXIII (Continued).
'Tota1 Special Dis-
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
exceed apportion-
merits under
the laws
indicated
123..
124..
125..
133..
135..
136..
4--
10..
11_.
12.
14..
15..
16..
17.
25..
28.
31..
33..
35..
42
43
48..
49.
SL.
56..
61..
63..
65..
70..
71..
72..
73..
74.
75..
77..
81..
82..
83..
85..
87..
88..
91..
93..
95..
98..
100..
103..
104..
105..
106..
107..
112..
113..
1 14.
116..
$
average 1927-1938
Amounts by
which appor-
Levies
tionnients
exceed levies
under the
laws mdicated
below
the average
for the
county
Levies
above
the average
for the
county
Mills
Mills
41480
141.64
252.04
476.67
128.05
30.67
7.9
10.9
1929 assessment rolls
Assessed
valuation
above the
average
for the
county
Assessed
valuation
belov the
average
for the
county
$ 6,599
10300
Schopl
census
31
12
33
5,410
10.1
I
erage 1927-1930
Amounts by
which levies
5.9
11.9
9.1
$ 7,028.13
286.90
516.55
572.92
583.75
319.36
293.24
589.68
167.55
58.02
148.05
284.11
253.68
241.30
277.18
81.36
218.81
64.62
663.54
79.59
134.72
318.35
266.33
104.92
104.42
411.62
103.86
821.64
546.72
7 2.28
1,521.70
221.18
260.41
85.65
400.35
166.05
222.83
1,885.41
185.63
307.37
151.00
54.07
2,861.55
287.77
337.14
202.96
103.24
90.38
745.53
380.59
376.39
5,087
21.1
I
7.2
4.2
5.4
26.0
5.6
10.1
15.6
8.3
8.6
6.9
7.5
6.6
5.0
7.9
5.9
4,061
3,208
3,678
7.6
15.5
6.6
4.2
6.7
5.7
5.7
4.2
10.2
1,183
78
172
2,715
1,940
2,069
144
952
2,732
3,361
1,477
2,022
19.2
13.1
5.8
5,243
17.3
8.2
4.5
3,107
6.7
13,154
4.2
1,851
2,373
s-U
4.2
5.0
7.9
7.7
5.3
3,116
7,215
3,583
4,000
108
61
104
83
126
77
196
34
98
59
20
289
19
118
33
2,619
1,585
2,231
246
552
29
24
1,755
603
2,306
1,429
93
35
S
4,845
4,521
20.6
50
31
24
17
69
30
1,811
7,116
9.6
79
141
25
201
268
17
14
30
19
2,421
2,087
2,866
2,465
2,379
2,069
6.7
7.7
8.8
7.5
7.0
8.0
6.4
4.2
8.0
51
1,858
2,166
1,544
2,190
2,141
2,291
2,614
2,406
3,992
5,989
3,009
3,445
7.5
Ii
27
$ 2,873
18
21
6
28
1,587
2,325
1,714
22
84
11
30
73
INCIDENCE OF PUBLIC SCHOOL TAXATION
MARION COUNTY-TABLE XXIII (Continued).
otal Special Dis-
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed vattary and County School ty Tuition Funt. uatton per school-cenFund laws; three-year avvies; three-year sus child by districts,
z
erage 1927-1930
i
.0
II
Amounts by Amounts by
which levies which appor.
exceed aptioninents
portionexceed levies
ments under
under the
the laws
laws mdiindicated
cated
11&.
I 22.
1 26.
1 27.
13L.
132..
134..
142..
14 3.
County average
$
409.45
7.47
237.09
119.02
1,802.80
1,047.37
215.49
96.67
237.20
476.22
211.26
353.15
110.10
310.55
average 1927-1930
Levies
the ay.
erage
for the
county
Levies
above
the ay.
erage
for the
county
Mills
Mills
below
8.3
5.6
6.6
4.4
1929 assessment rolls
Assessed
valuation
above the
average
for the
county
$ 3,040
25.5
13.4
11.4
8.6
9.4
4,651
15,880
6.5
7.4
10.3
3,215
Assessed
valuation
below the
average
for the
county
$ 2,371
2,511
2,458
1,261
566
2,848
2,486
13.0
2,049
2,479
2,120
10.84
2,898
7.2
H
School
census
106
86
39
54
184
415
64
21
73
27
36
41
62
74
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
MORROW COUNTY
LEND
_____ EXCESS LEVIES
BALANCE
EXCESS APPROPRIATIONS
75
INCIDENCE OF PUBLIC SCHOOL TAXATION
MORROW COUNTY
TABLE XXIV. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special flit
trict, Union High
Operation of the Elemen- School, ano Coun Average assessed valtary and County School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year us child by districts,
I
d
z
average 1927-1930
erage 1927-1930
Amounts by Antounts by
which levies which apportionments
exceed apexceed levies
portionunder the
merits under
the laws
laws mdiindicated
cated
-
p
-p
I
.0
i
to
2..
$
8.,
8..
10..
14.,
35,
263
27,.
34.
39..
4L.
5L.
I
542.39
89.52
116.82
170.57
1,879.78
51.93
611.14
538.14
102.76
152.95
Mills
Mills
217.02
104.22
8.2
$ 2,956.72
23..
24,.
85.06
59.28
41.36
260.77
328.39
332.40
209.53
329.47
250.92
334.15
238.05
160.94
28..
29..
31..
32..
115.80
279.80
223.35
164.36
5.. -
9.
-
l7
t8
19_
21J
4860v
27-2
i
36..
37.
38..
40.
42.
48..
49J
So..
53.
802.16
260.15
114.54
184.49
87.67
109.86
285.28
400,33
77.32
327.27
335.41
SQ.
County average
vData for two years only.
,
School
census
20
18
-
18
11
80
30,889
20.5
14.1
18.2
I
average
for the
county
15,455
2.1
3.5
2.1
3.4
436.olv
Assessed
valuation
below the
average
for the
county
Assessed
valuation
above the
$21,312
14,848
16,444
26,083
2.6
5.5
2.4
9.0
1..
35-.
Levies
above
the average
for the
county
2.1
4
11..
12..
16..
Levies
below
the average
for the
county
1929 assessment rolls
9
157
$ 8,741
12,980
17,249
14,463
45
16
22
15,728
21,927
I
18.4
4.1
7.5
5.3
4.8
18.1
14.3
5.0
7.4
10.9
3.1
5.1
3.8
4.1
4.9
7.9
3.5
5.7
7
21
11
22,870
12,944
10,959
10,546
7,268
9
10,465
5.4
5.8
14,235
13,232
27,059
3.4
5.6
7.1
10.07
13
13
8,591
9,207
14
6
11
15
I
4
8,066
11
8
8,372
I
22
16
6,792
7,216
20,904
14.0
12
85
-
10,266
12,946
19.6
3.6
367
3,346
25,705
13,566
17,155
10,337
16,460
13,404
3.8
5.4
5.5
21
12
6,650
125
21
8
16
55
17
8
6,716
-.
8,336
7,344
10,083
12
7
15
16
76
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
77
INCIDENCE OF PUBLIC SCHOOL TAXATION
MULTNOMAH COUNTY
TABLE XXV. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
6
Z
Total Special Dis
trict, Union High
Operation of the Eleinen- School, and Coun- Average assessed vallacy and County School ty Tuition Fund uation per school-cenFuttd laws; three-year av- levies; three-year sus child by districts,
erage 1927-1930
average 1927-1930 1929 assssinent rolls
Amounts by
which levies
.
exceed apportion-
-
ments under
the laws
indicated
C/)
l.
$77,021.32
7.
155.88
33_
3&.
46..
51..
Amounts by
which apportionnients
exceed levies
under the
laws mdicated
Levies
below
the avei'age
for the
county
Levies
above
the average
foi' the
county
Mills
Mills
12.6
13.8
8,91492
6.9
9.3
253.83
1,784.62
2,384.29
7.0
20.2
$ 8,187.27
2,104.20
546.91
542.63
105.14
1,682.12
1,042.21
843.59
811.21
9.-
10..
II..
13..
13..
I 5J
16..
19.61
I 9.
20..
406,83
774.73
36.26
1,200.03
655.52
1,507.74
21
22..
23..
24..
25..
26..
27..
28..
29..
13.4
7.1
18.2
6.5
14.6
12.5
716.26"
35..
36..
13 7.0 7
8.6
7,831.18
334.95
40..
41..
42..
42J
It 20.38
44--5 67.80
347.64"
3,896.38
659.67
640.87
722.44
45..
49--
50..
84J
County average
"Data far two years only.
$ 2,911
983
636
3,326
3,682
2,796
4,611
125
26
67
16
173
66
158
169
24
112
37
27
50
8.6
2,041
2,019
2,829
2,933
3,849
2,038
13.8
26.7
26.3
7.8
28
9,180
5,713
13.4
14.7
1,950.60
1,328.85
4,927.88
94
205
8,302
6.3
5.1
3.7
1,25 1.24
34--477.65
39--991.97
11,178
19.0
9.2
7,036
18.9
21.6
15.3
14.4
5.7
6.1
5,952
5,244
12.4
13.8
6.8
12.73
318
16
480
2,207
4,414
3,400
214
530
28
128
2,434
2,457
2,554
415
48
67
19
6,483
5.4
88
86
143
180
11
23.9
10,762
School
census
124
70
3,696
3,018
3,624
4,157
9.3
IF
75,108
6,423
39,002
6,501
25,774
8,364
22.2
5.8
Assessed
valuation
below the
average
for the
county
$ 4,745
12.8
18.2
4,924.1 6
6J
Assessed
valuation
above the
average
for the
county
21
11
4,710
78
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
POLK COUNTY
LGENQ
EXCESS LEXtES
L A N CE
EXCESS
APPROPRIATiONS
INCIDENCE OF PUBLIC SCHOOL TAXATION
79
POLK COUNTY
TABLE XXVI. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT LEVIES
AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
rtal Special Dis-
6
Z
-
I
rJ
trict, Union 1-ugh
Operation of the Elernen- School, and Coun. Average assessed val.
tary and County School ty Tuition Fund uation per school-ceoFund laws; three-year av- levies; three-year sus child by districts,
erage 1927-1930
average 1927-1930 1929 assessment rolls
Amounts by Amounts by
which levies which ap-porAssessed
Levies
Levies Assessed
exceed aptionments
valuation valuation
below
above
portionexceed levies
above the below the
the avthe avmerits under
average
under the
erage
erage
average
the laws
laws mdi.
for the
tor tire
for the
for the
indicated
cated
county county
county
county
Mills
3.
4..
8.
93
10..
I l..
l2.
l4J
16.
17..
18
19..
$
362.84
401.99
74.18
317.13
95.24
2 8. 11
83.55
470.41
274.10
168.04
213.28
525.32
34.09
550.85
7.4
7.8
8.5
207.92
1,042.69
147.21
$ 5,965
I
15.2
7.9
7.1
8.2
7.5
8.9
18.7
I
27
54
22
4,338
7.9
9.1
9.5
10.2
7.4
7.2
9.7
census
Mills
83
93085
School
5,207
4,029
3,253
14,529
6,543
3,720
3,574
4,567
5,313
5,775
23
I
49
38
ii
2t
9
60
62
17
33
4,971
71
3,829
8,517
3,140
37
30
44
80
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
POLK COUNTY-TABLE XXVI (Continued).
Total Special Dis-
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uatiori per school-cenFund laws; three-year av- levies; three-year sus child by districts,
d
Z
erage 1927-1930
Amounts by
which levies
-
t.
exceed apportion-
I
.o
c
merits under
the laws
indicated
which appor-
tionments
exceed levies
under the
laws mdicated
$ 1,438.93
Levies
below
the average
for the
county
Levies
above
the average
for the
county
Mills
Ii4lls
30..
36..
1.79
123
42..
233. 79
43--
672.05
8.63
449.41
10.8
9.7
6.9
4L.
44J
47--
48..
52J
S 8.
62..
64
65J
66.
68
70J
15.9
6.6
13.2
466.90
7.0
6.8
14.1
7.8
13.3
18.2
9.7
10.6
13..
15..
274.57
5,001.78
601.46
272.76
140.54
23..
106.51
86.37
10.4
$
38..
41..
45J
46
49..
55--
56.
S 7..
59--
60..
6L.
63..
67..
69J
7L.
72..
5,368
7,920
School
census
89
79
41
30
37
31
32
22
37
30
3,561
4,289
3,544
2,838
3,999
3,304
4,160
2,983
5,111
5,293
$ 2,078
42
27
42
20
Data for one year only.
tData for two years only.
2,232
1,930
2,003
1,010
2,252
2,543
20.6
21.3
11.2
14.0
1,955
14.9
14.4
11.5
12.3
10.8
10.4
8.5
13.9
11.2
14.0
25.4
2,214
1,060
2,648
5,339
4,255
3,067
2,739
14.8
55
1,353
100
283
3
12.0
37
484
90
354
79
31
23
51
6
19
12
15
27
226
1,622
19
24
51
2,310
76
20
77
2,629
2,740
17.5
I
14
19
3,013
13.6
322.20
73.74
221.54
440.63
118.90
172.56
148
1,460
1,182
2,113
2,074
9.4
11.4
3
30
23
29
223
4
2,727
8.8
116.461
3 35.35
County average
16,970
6,330
5,877
6,596
2,787
3,828
2,707
2,766
7,949
3,611
19.6
24.3
21.3
2,148.63
310.93
2,520.57
112.89
226.52
303.91
407.91
24.29
176.80
111.71
144.27
99.14
358.58
33-37--
Assessed
valuation
below the
average
for the
county
2,624
8.9
9.9
9.2
419.94
266.21
104.44
32..
I
3.6
3.15
45.14
547.31
154.39
563.80
1,470.76
180.21
27.52
3L.
34.4
7.1
52.28'
20J
H
10.6
57.56
9.08
Assessed
valuation
above the
average
for the
county
$6,133
12.7
10.0
12.8
8.4
719.60
247.90
133.37
61.79
43-37
39--
1929 assessment rolls
average 1927-1930
Amounts by
1,471
4,333
15
16.1
1,923
14.40
2,627
59
INCIDENCE OF PUBLIC SCHOOL TAXATION
SHERMAN COUNTY
LEGEND
EXCESS LEVIES
BALACE
EXCESS GPOPRIATIONS
81
82
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
SHERMAN COUNTY
TABLE XXVII. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT
LEVIES AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
I
average 1927-1930
erage 1927-1930
Z
Amounts by Amounts by
which levies which apporexceed aptionments
portionexceed levies
ments under
under the
the laws
laws mdiindicated
cated
-
I
-
u
910,29
758.11
10.10
86.01
125.02
438.47
716.61
62.82
316.27
$
5.
7--i
IL.
13.
15..
16.
19.
20..
24
95.65
$
4.
9
,I
110.55
381,37
38.52
3l2.54
l72.92
,
12..
17..
Mills
132.24
877.18
274.27
81.25
147.83
i
'
72l.18
35.
County average
Assessed
average
for the
county
average
for the
county
$19,740
28,580
-J
506.48
i
Data for two years only.
$10,000
School
census
93
26
150
3.0
2.8
3.1
3.4
4.9
5.1
3.5
2.9
3.5
2.1
55,478
20,200
63,207
35,429
29,493
31,181
39,211
17
16
1.6
35,096
34,480
8
18,912
2.0
8.9
6.8
5.1
19.53
213.78
I
25..
29..
32..
ivIills
Assessed
valuation valuation
above the below the
10.6
1..
11
Levies
above
the average
for the
county
8.0
473.76
616.63
37.
below
the average
for the
county
3.5
14.43
I
26..
30..
Levies
1929 assessment rolls
8.1
4.8
4.0
8
21
12
9,132
3
81
12
8,862
134
8
13,559
7,806
15,331
24,833
47,211
8.1
I
5.94
22
103
16
12
8
6,823
17,923
5.5
28
46
10,338
15,596
34,357
9-5
5.9
4,0
3.2
22
16,312
20
INCIDENCE OF PUBLIC SCHOOL TAXATION
H
(CC
L
n
0
0
D
83
0
I
TCLLAMOOK COUNTY
EXCESS LEVIES
r
BALANCE
EXCESS APPRCPRCATIXSS
84
AGRICULTuRAL EXPERIMENT STATION BULLETIN 306
TILLAMOOK COUNTY
TABLE XXVIII. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DiSTRICT
LEVIES AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special District. Union High
Operation of the Elemen- School, and Countary and County School ty Tuition Fund
Fund laws; three-year av- levies; three-year
erage 1927-1930
,iverae 1927-1930
0
Amounts by Amounts by
which levies which apporexceed aptionntents
portionexceed levies
ments under
tinder the
the laws
laws mdiindicated
cated
'0
0
0
.0
7.
$
12..
17..
20..
24.
28..
3L.
32.
33-.
3L.
48..
49.
H
655.55
1,021.46
610.59
150.24v
1,322.72
2,302.31
2,549.13
940.96
3,009.46
2,456.23
2,25250
5L.
863.26
834.07
54--
54.09
58..
60..
6 L.
I
11.0
107.27
535.17
3 00.8 lv
806.1 l
423.13
37-.
3&.
42.
5 3 2. 94
45..
572.01
50..
55.-
640.36
447.26
362.34
62..
554.61
398.66
Coun y average
vData for two years only.
tData for one year only.
t9
42
11
11,953
10,268
11,561
111,548
6.9
2.6
5.5
476.03
735.08
1,035.20
2,174.00
214.22
698.38
61
135
160
4
41,460
26
11,070
10,686
24,559
31,366
26,940
14,696
135
187
20
13
1
27,6.8
12
$ 4,814
3.9
84
tIE,
62
43
45
1,085
42
78
351
4,997
6,294
2,908
2,882
5,791
8.0
12.3
10.2
17.7
12.7
7.6
12,041
9.3
15.1
7.7
9.2
School
census
$19,278
20,910
31,678
3.0
3.9
1,013.91
34--
Mills
14.3
12.5
1,65 1.51
36..
Mills
Assessed
valuation
below the
average
fo the
county
average
for the
county
9.5
7.4
8.7
2.6
2,963.17
16..
erage
for the
county
10.0
668.85
$
760.59
132.76
938.73
1,309.99
2,790.93
1,333.09
10.
ersge
for the
county
Assessed
valuation
above the
4.8
3.5
163.74f
378.14
6
8
9--
Levies
above
the av-the sv-
5.4
3.1
34369
S
below
Levies
Average assessed valuation per school-census child by districts,
1929 assessment rolls
16.8
18.9
18.4
I
12.8
10.0
17.2
14.0
5.6
11.5
9.91
47
37
32
6,694
7
5,977
4,212
3,205
3,790
3,132
7,257
5,282
6,310
96
10,571
5.2
6.4
4.6
7.8
9.9
I
1
35
31
33
53
139
3,293
9,399
5.4
13.1
13.4
2,955
4,951
2,286
4,905
3,375
2,478
2,142
7,587
37
16
9
34
105
78
21
INCIDENCE OF PUBLIC SCHOOL TAXATION
85
UMATILLA COUNTY
EXCE$S LEV5
L:f<:1 BALANCE
EXCESS APPROPRIATIONS
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
86
UMATILLA COUNTY
TABLE XXIX. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT
LEVIES AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund I uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
I
crags 1927-t930
Z
u
Levies
below
the av-
erage
for the
county
Mills
2..
5..
7..
&.
9..
91.26
1,529.18
539.43
IS..
39.
l77.03
167.80
843.50
4.45
768.18
4 t..
50..
52..
54..
56..
58.
76..
85..
89..
99..
IOU..
103..
105..
108..
117..
i
3.5
3.6
6
IC
14.9
2.7
12.2
II
-
4.9
5.6
5.7
8.9
11.4
10.1
7.9
6.7
4.7
2.7
2.2
15.6
2.0
7.2
4.8
9.7
5.8
2.3
2.9
3.6
4.4
8.9
15.2
13.6
7.1
1.8
4.9
204.77
1,128.65
2,420.02
Data for two years only.
49,117
13,665
17,787
29,988
12,706
92,308
42,430
30,453
31,408
35,696
$ 6,537
202
11.7
18.9
23.6
25.3
It
16
39
34
14
24
21
12
40
8
6,922
35,342
21,1t4
6,855
73,348
16,238
11,342
21,523
16,056
17,688
45
15
26
159
28
27
14
51
14
7,760
7.2
10.1
3.3
4.5
4.5
124.68
513.97
1,454.30
1,923.37
2,602.21
401.54
1,027.99
2,072.07
921.70
251.83
57.48
1,650.95
1,440.37
2,604.90
2,022.49
l,042.62
1,337.82
197.09
1,347.65
811.08
986.04
785.21
2,383.51
1,389.78
124.27
1,891.56
-
-
14.2
I
School
census
$58146
2.8
4.7
4,7
I
Assessed
valuation
below the
average
for the
county
Mills
6.5
-
-
$ 1,432.84
4
average
for the
county
br the
county
18.5
11.6
775.38
311.95
588.77
509.31
erage
Assessed
valuation
above the
12.1
167.91
70.04
792.85
32..
I
3.1
-
970.5 1
17..
20..
23..
Levies
above
the av-
4.7
$ 1,177.99
487.30
t38.54
464.85
1,772.85
381.19
2,770.57
1929 assessment rolls
average 1927-1930
Amounts by Amounts by
which levies which apporexceed ap.
tionments
portionexceed levies
ments under
under the
the laws
laws mdiindicated
cated
8,657
18,885
82,244
57,895
18,568
27,129
43,318
59,481
29,179
10,212
26,161
49,248
91,243
17,287
24,942
80,058
58,213
16,031
63,764
19,980
17,342
11,934
42,670
22,947
12,317
15,097
124
45
25
16
91
14
14
16
22
78
11
17
8
lot
5
12
21
11
31
50
49
26
33
28
85
3,544
6,807
4,842
2,329
121
105
185
241
87
INCIDENCE OF PUBLIC SCHOOL TAXATION
UMATILLA COUNTY-TABLE XXIX (Continued).
Total Special Dis-
trict, Union High
Operation of the Elemeti- School, and Coun- Average assessed val.
tary and County School ty Tuition Fund uation per school-cettFund laws; three-year ay. levies ; three-year sus child by districts,
I
0
0
.0
erage 1927.1930
Amounts by Amounts by
which levies which apporexceed apportion-
ittents under
the laws
indicated
14.
16.
19..
21.
27..
t mu uuuents
excee:l levies
34-.
35--
43.-
46.
8L.
83
84.
87..
90.
95-.
96
102
1O6
110..
ill--
112..
116..
1l9
County average
318.22
281.71
32.67
1,828.86
109.12
302.49
216.87
597.93
480.86
116.88
206.58
186.98
394.7 7
505.39
164.31
206.25
am'erage
for the
county
$11,114
5.7
17.2
Assessed
valuation
below the
average
foi- the
county
I
3,798
4,113
358
1,806
177
4,056
103
2,053
924
6,303
9
10
12
21
12.0
6,097
10
21
12
6,068
32
5,644
194
14,306
5.0
9.1
8.1
8.6
10,606
12,863
23.2
_...
16
16
9,254
2,210
4,612
7,184
6,747
10.2
9.9
6.7
11.7
17.0
21
3.6
1
7.7
7.3
9.1
7.5
12
10
4,028
5,676
12.4
11.8
16,092
13,626
14,884
10,568
10.53
9
12
13
13
12
9
5,188
10.6
67
7,935
15,296
8.7
19
24
174
18,342
11.3
21
123
23
3,661
10,738
6.5
4.0
8.8
20
10,811
16,603
10.9
9_s
12
16252
20,552
3.4
School
census
$ 2,583
15,177
7.7
7.6
1,467.54
174.59
1,797.30
etage
for the
county
Assessed
valuation
above the
13.5
18.0
112.03
77.-464.98
78
80
Mills
4.0
103.51
72
Mills
31.07
442.03
5 5__
84..
Levies
above
the av-
25.4
11,011.87
1,884.61
147.62
979.26
163.30
10,425.94
49-53--
6L.
Levies
below
the average
for the
county
$ 3,69d.97
234.92
396.45
211.21
296.47
191.09
47-.
48..
I
under the
laws mdi.
cated
33--194.95
31.
average 1927-1930i 1929 assessment rolls
I
C
z
16,022
20,526
84
11
8,048
88
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
UNION COUNTY
.EGENQ
--
-:1
EXCESS LEVIES
BALVNCE
EXCESS
PROPRITIONS
INCIDENCE OF PUBLIC SCHOOL TAXATION
89
UNION COUNTY
TABLE XXX. DATA INDICATING OPERATION OF THE TWO-MILL ELE.
MENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT
LEVIES AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
0
z
C)
0
0
.0
C)
U;
3..
4.
7.
9.
1O.
12..
14.
16..
18.
19..
22.
27..
29.
3L.
36.
37.
38.
4L.
43
46..
51..
52.
56..
59.
60..
61..
62.,
64..
65
71
22.,
trict, Union High
Operation of the Elemen. Schopl, and Coun- Average assessed valtary snd County School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
erage 1927-1930
Amounts
Amounts by
which leviet which apporexceed aptionnients
portion.
exceed levies
ments under
under the
the laws
laws indimd ic a led
cated
$
average 1927-19301 1929 assessment roll
Levies
below
Levies
above
erage
erage
lot' the
lot- the
county
$12,979
8,137
14,389
22,403
5,374
32,111
5.4
9.1
3.1
4.5
3-7
2.4
13_
15..
17..
20.
23,.
24..
25.
26..
28
30.
35..
39.
42.
44..
45
53
67.
69,.
4-9
3.3
3.7
3,4
4.3
2.6
4.7
6.0
6.7
3.0
2.7
3.9
5.8
6.6
36
28
77
24
31
18
8
38
11
19
41
16
34
18
15,750
11,283
2.5
'Data for two yeats cuR'.
School
census
35
28,550
4,925
9,914
31,801
12,040
19,364
4,967
29,475
21,215
16,675
12,630
20,721
5-3
County average
I
25
28
25
20
117
12
14
16
13,858
16,410
16,479
9,564
4.2
4.8
11.0
3.6
4,5
4.2
163.85
1,441.35
157.63
792.15
140.37
22.54
$69.93
56.51
306.58
2,584.06
158.48
814.75
38.76
367.71
230.80
239.10
125.59
299.89
122.75
75.69
294.23
146.79
138.93
Assessed
valuation
tielov th
average
lot' the
county
Mills
$16,927.97
11..
for the
county
5.8
4.7
69.63
647.87
1,681.50
791.83
256.16
155.01
234.14
984.06
2
aveu age
county
Mills
4.2
682.73
333.77
884.55
1,250.35
98.99
1,127.51
323.66
571.84
1,528.21
700.24
2,775.61
174.54
355.17
2,271.71
298.16
271.14
21.36
770.30
1,175.60
1,999.35
219.07
2,165.55
619.47
Assessed
valuation
above the
the av-the av-
13
13,675
44
74,688
6,985
8,234
19,989
36
21.3
5,040
5.0
I
12
22,456
2
21
20
$ 2,309
19.4
3,174
4,137
4,237
14.2
4,156
7.8
10.3
8,385
6.4
2,799
16.8
4,718
3.8
9.7
19,9
5.2
11.8
5,090
6,2
7.9
7.9
4,358
2,274
3,892
1,628
6.2
6.0
11.3
12.3
8.4
11.04
1
8,752
I
60
223
135
26
205
40
58
245
27
114
26
2,314
35
16
2,730
25
4,558
12.2
12.4
19.6
2,751
20
444
4,290
5,337
5,592
5,143
9,550
9,720
21
19
10
4,517
90
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
WALLOWA COUNTY
LEGEND
CXCE.SS LEVIES
BALANCE
EXCESS APPROPRIATIONS
INCIDENCE OF PUBLIC SCHOOL TAXATION
91
WALLOWA COUNTY
TABLE XXXI. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT
LEVIES AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special District, Union High
Operation of the Elemen- School, and Coun- Average assessed vat
tary and County School ty Tuition Fund uation per school-cen.
Fund laws; four-year av- levies; three-year sus child by districts,
erage 1927-1931
average 1927-1930 1929 assessment rolls
0
0
(1,
t.
Amounts by I Amounts by
which levies which apporexceed apiionnlents
porilonexceed levies
ments under
under the
the laws
laws mdiindicated
cated
3
3..
390.80
254.54
4.
13.
IS..
17..
18..
19..
20..
22.
23..
3L
40..
43..
47..
52..
65..
69..
73..
76..
77..
80..
82..
83..
0..
$
above
the average
for the
county
241.68
72.60
390.14
234.54
501.11
57.21
$
t1.
IL.
16..
21..
25..
27..
2g..
32..
33.
34..
35..
721.35
224.54
69.07
364.51
42.12
2,318.58
92.12
3,131.13
192.14
267.78
255.62
84.55
179.99
132.67
312.06
378.09
256.23
275.14
38.
386.25
281.96
325.96
..
I
5.7
2.5
2.5
3.5
2.5
4.2
5.8
5.7
4.5
5.6
2.4
-
372.92
266.17
338.19
average
for the
county
$ 5,390
School
census
60
64
42
33
17
25
20
12
17
16
22
32
40
37
17
14
7,748
15,050
8,840
12,790
8,164
22.0
21
It
17
Is
35
$ 2,927
3,679
13.9
9,706
9. 1
7.3
4.5
22.8
10.0
4,554
10.1
9.4
2,446
11,486
22.5
8.2
8.7
8.1
8.9
5.8
4,649
442
597
17
16
3,082
4,631
5,556
25.5
13.0
9
23
1,954
3,833
13.1
16.4
15.9
100
2,155
-
6,375
7.3
254
11
5,251
12.8
20.5
10.1
Assessed
valuation
below the
average
for the
county
4,847
5,626
7,797
11,823
7,503
13,056
16,042
8,929
11,314
6,597
14,743
16,424
4,677
6,263
12,765
36,535
19,250
4.1
15.24
139.52
118.84
124.09
232.10
150.56
500.06
13.2
5.3
4.8
3.9
5.2
4.0
4.7
3.9
4.9
4.3
2.5
4.8
6.4
5.0
Assessed
valuation
above the
Mills
I
6.4
3.9
164.33
333.06
370.75
52.52
312.32
2.22
1,160.71
1,705.44
56.02
13.74
6..
7..
9..
10..
39..
42.
44..
45.
4&.
49
50..
SI..
below
Mills
152.39
151.47
298.15
2..
Levies
Levies
the average
for the
county
11
16
51
26
tO
2,457
1,837
3,682
2,425
3,722
3,092
1,232
4,057
2,719
29
40
11
13
13
9
9
15
tO
8
92
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
WALLOWA COUNTYTABLE XXXI (Continued).
Total Special Dis-
0
12;
trict, Union High
Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cenFund laws; four-year av- levies; three-year sus child by districts,
erage 1927-1931
Amounts by Amounts by
which levies which appor0
0
0
.0
C)
exceed apport ion-
ments under
the laws
indicated
54-.
tinnients
exceed levies
under the
laws mdicated
$
55.58..
367.50
189.76
362.87
41640
62..
66..
305.85
227. l4
68.
75-79:.
5281
35:81
387.70
80.249
85..
87..
88..
89
90..
26916
34 7.39
86.57t
County average
Daia for one year only.
tData for three years only.
average 1927-1930
Levies
below
the average
for the
county
Levies
above
the average
for the
county
Mills
Mills
1929 assessment rolls
Assessed
valuation
above the
average
for the
county
16.9
9.4
10.8
$ 6,629
16.1
18.9
5:5
5.9
7.1
14.6
census
$ 2,743
13
11
3,172
1,190
It
I
25
8
4,933
9,120
25
10
10
1,966
14,799
34.8
34.7
School
4,806
18.5
7.6
Assessed
valuation
below the
average
for the
county
D
3,267
1.669
2,073
4,395
7
9
52
INCIDENCE OF PUBLIC SCHOOL TAXATION
93
WASCO COUNTY
TABLE XXXII. DATA INDICATING OPERATION OF THE TWO-MILl. ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT
LEVIES AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
rotal Special ustrict, Union High
I Operation of the Elemen- School, and Coun- Average assessed valtary and County School ty Tuition Fund uation per school-cenFund laws; three-year av- levies; three-year sus child by districts,
6
-
I
in
erage 1927-1930
ihiverage 1927.1930
Amounts by Amounts by
which levies which appoi-Levies
Levies
exceed aptioriments
below
above
portionexceed levies
the ay.
the avinents under
under the
erage
erage
the laws
laws mdifor the
for the
indicated
cated
county county
Mills
9.
17..
IS..
30.
$
500.60
22.02
1,858.62
1,893.05
907.20
933.22
249.20
76.01
500.62
485.78
1,245.10
7.1
5-4
2.7
4.0
4.9
3.9
2.4
3.2
6.2
3-7
4.8
1929 assessment rolls
Assessed
valuation
below the
average
Assessed
valuation
above the
average
for the
county
br the
county
School
census
4lls
$11,584
11,448
30,997
15,555
14,827
23,072
45
15
27
60
29
19
6
]
I
33,276
14,742
54,067
103,663
$ 6,162
36
29
5
5
94
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
WASCO COUNTY-TABLE XXXII (Continued).
d
Z
u-t
35..
3&.
39..
45.
48..
49.
51..
52..
53..
55.
58..
65..
66..
67..
84..
85..
86..
88_
Operation of the Elementary and County School
Fund laws; three-year average 1927-1930
Amounts by
which levies
exceed apportion-
ments under
the laws
indicated
$
Amounts by
which apportioninents
exceed levies
under the
laws mdicated
242.62
268.16
125.19
271.01
303.76
854.44
370.72
I
Total Special District, Union High
School, and Coun Average assessed valty Tuition Fund uation per school-cenlevies; three-year sus child by dtstricts,
average 1927-1930 1929 assessment rolls
Levies
below
the average
county
erage
for the
county
MilLs
Mills
br the
2.5
4.0
2.4
7.6
5-5
3.6
3.8
4.6
5.2
144.65
549.74
410.67
192.83
1.9
1.9
10.6
7.0
2.1
$
352.91
3.9
112.22
7.6
7.9
330.37
179.46
l44.32
673.80
22.27
275.24
81.58
218.18
44-.
46..
47--
178.19
98.98
280.79
5G..
54..
57.59.63..
64..
623 .26
163.25
269.81
737.96
358.43
385.66
355.52
361.93
396.37
384.59
69.
77--
81..
82..
83..
87..
89..
County average
Data for two years only.
tData for one year only.
9
19
41
24
22
15
109
9
44
20
42
25
113
14
25
$ 3,733
15
33
- 3,824
3,319
6.233
3,976
4,488
4,800
1,958
20
15
26
15
7,251
7.3
13.2
13,446
5-7
15.7
6.1
29.4 5
288.91
91.53
School
census
i
20,270
44,250
10,407
10,270
8,208
16,577
7,133
23,148
12,188
43,168
18.7
13.0
2-17.36
Assessed
valuation
below the
average
for the
county
10,491
7,187
11,033
18,099
18,327
7,675
17.5
211.05
27..
28..
29..
36..
40..
41..
42..
average
for the
county
11.2
412.25
6,040.72
32576
26.
17.4
1.9
1.9
978.28
848.42
219.55
520.51
434.85
Assessed
valuation
above the
$29,659
28,611
5.2
290.31
10.72
10..
11..
12..
22..
23..
24..
25..
Levies
above
theav-
6,977
7,894
8.7
6.1
3
4,378
122
5,929
5,552
4,296
33
-
76
20
14,267
13.5
13.3
4-9
3.6
4,593
11
32
53
18
4,564
24.5
7.9
6.0
2.9
5.8
8.2
8.2
46
6,907
11,496
11
15
4,471
2,841
19
19
6,675
11,056
9.7
6,338
9-5
10.8
16.0
10.4
1009
6
26
5,218
4,981
2,877
22.6
I
4,524
4,074
7,816
I
6,287
8
18
10
13
7
10
95
INCIDENCE OF PUBLIC SCHOOL TAXATiON
WASIUNGTON COUNT'?
EXCESS LEVIES
BALANCE
0 EXCEsS CEnVRLETIOHS
WASHINGTON COUNTY
TABLE XXXIII. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCI-IOOL FUND LAWS. SPECIAL DISTRICT
LEVIES AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
d
Operation of the Elementary and County School
Fund laws; three-year average 1927-1930
Total Special Dis
trict, Union 1-ugh
School, and Coun- Average assessed valI ty Tuition Funt. uation per school-cenlevies; three-year sus child by districts,
average 1927-1930 1929 assessment rolls
I
B
Nit
Amounts by Amounts by
which levies which apporexceed aptionments
portionexceed levies
ments under
under the
the laws
laws mdiindicated
cated
I
Levies
below
the average
for the
county
IL
L. L
2..
3_
6.
12..
$
955.66
127.62
80.68
275.92
379.39
382.68
1,085.68
1,109.69
130.22
Levies
above
the average
for the
county
Assessed
valuation
below the
average
for the
county
School
census
Milf.t
6.0
I
Assessed
valuation
above the
average
for the
county
$ 6,231
10_i
12.9
5.2
5.2
8.2
11.1
6.2
7.0
2,994
4,065
4,215
$ 2,954
31571
6,513
9,048
47
184
36
69
47
78
45
33
2,722
72
96
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
WASHINGTON COUNTY-TABLE XXXIII (Continued).
Iota! Special District Union High
Operation of the Elemen- School, and Coun- Average assessed vaTvary and County School ty Tuition Fund nation per school-cen'und laws; three-year av- levies; three-year sus child by districts,
erage 1927-1930
average 1927-1930 1929 assessment rolls
Amounts by Amounts by
.hich levies which appor- Levies Levies Assessed
Assessed
z
.
exceed aptionments
portionexceed levies
merits under
under the
the laws
laws mdiindicated
cated
to
below
the average
for the
county
Müls
13..
$
14.
16.
17..
18.
19.
2L.
29.
20..
32..
I
33II
37.,
39.
40i
43.
44.
47..
5L.
54.
56.
57..
I
58,
6L.
72..
75..
77.,
79.
81..
84.
85..
87..
89..
9l.H
H
98..
IOL.
102..
103.
104.
108..
109..
IlL.
7..
10..
lU
15..
20J
2..
23.
24
25
26J
27
28
i
for the
county
valuation
above the
average
for the
county
$ 3,705
8,244
5,162
4,603
5,642
3,463
8,102
7,804
2,836
12.8
9.8
16.4
7.1
9.8
6.7
14.0
11.3
7.6
7.3
8.5
7.6
9.7
5.2
14.6
7.2
7.0
6.2
6.2
15.5
9.0
7.2
7.2
7.2
6.6
7.4
$ 4,458.29
267.62
647.24
1,994.61
300.82
140.02
1,875.31
169.35
386.60
115.74
19.41
1,055.46
"Data for two year-s only
3,008
4,230
3,305
10,649
4,174
4,359
10,298
3,175
4,305
4,315
5,019
4,222
17
14
50
23
61
8,657
13
9,457
11
3,249
74,663
30,107
1,985
1,980
2,411
2,334
1,762
5.2
7.7
14.2
13
2,876
29.5
20.2
27.4
5
1,878
12.6
8.4
12,2
144
74
39
25
49
43
85
104
75
43
53
65
56
64
31
54
28
54
86
23
32
27
44
80
87
40
33
47
48
10,305
3,299
4,673
5,178
20.8
9.9
5.2
School
census
51
2l,68
12.9
14.4
178.94k
323.42
2,689.81
1,896.76
3,689
4,351
3,217
4,390
3,172
5,020
3.'94
5.8
8.8
10.4
10.8
7.2
$ 2,907
15,285
12.6
17.47w
valuation
below the
average
foc the
county
MiIL
11.4
5.2
5.9
10,7
7,9
10.7
5.2
11.3
10.1
8.2
10.77
341.91
3,567.13
309.44
297.38
185.35
643.39
418.71
63.66
1,579.58
391.02
162.10
46.79
585.81
93.60
13.07
54.42
63.
69.
95,
67.22
496.04
2,830.78
514.00
600.44
441.17
1,924,02
499.84
2,165.62
1,012.69w
98.89
96.53
191.14
230.35
116.46
134.35
70.00
46.07
151.24
4.92
176.49
1,365.50
above
the average
1,232
106
94
703
20
105
41L
10,370
1,349
2,471
2,713
1,195
42
163
83
159
97
INCIDENCE OF PUBLIC SCHOOL TAXATION
WASHINGTON COUNTY-TABLE XXXIII (Continued).
d
Z
.
Total Special Dis.
Inn, Union High1
Operation of the Elemen- School, and Coun- Average assessed vaT.
tary and County School ty Tuition Fund1 uation per school-cenFund laws; three-year ay. levies; three-year sus child by districts,
erage 1927.1930
average 1927.19301 1929 assessment rolls
Amounts by Amounts by I
which levies which appor.
Assessed
Levies Levies
Assessed
exceed apvaluation valuation
tionments
below
above
portionexceed levies
the ay. the ay. above the below thi
rnents under
under the
erage
average
erage
average
the laws
laws mdifor the
for the
for the
for the
indicated
cated
county
county county
county
Mills
.4f ills
i
.n
t
31..
34..
$
3536..
3&.
41..
42..
35.19
87.23
50.53
tO.3
9.7
7.0
6,169
15.0
24.7
457.96
7 6.54
45.
5.2
6.9
l78.88
1,960.42
438.01
10.4
52..
53..
55-.
59..
153.36
24.11
120.40
238.81
85.52
6.7
7.2
62J
64..
65..
66J
67J
284.63
606.65
242.62
97.62
406.08
304.18
570.95
230.50
172.39
-11.12
258.12
358.26
233.30
886.92
201.20
879.22
46J
48..
50.
60.
68.
70..
71..
73..
74..
76.
78..
80.
82
86..
88
90..
92
18.7
13.4
73.18?
130.39
312.60
191.42
206.33
255.56v
97.
99..
1 00.
1,900.81
1,837.88
4,976.44v
l55.75
108.62
265.89
300.73
t07
ilL.
112..
I 13
1 15J
1 16.
County average
Data tor two years only.
tData for one year only.
1,468
1,803
1,988
632
29
18
71
29
36
3,267
3,358
16.1
14.1
10.6
5-9
-
2,857
2,158
71
1,975
2,038
2,738
64
64
24
40
50
38
33
2,200
14.0
5.2
2,27t
3,064
14.7
15.2
9.7
6.4
16.3
25.9
12.4
21.3
7-4
1.308
3,357
13.5
20.7
7.3
7.1
I
1,897
2,365
1,762
2,698
2,404
2,237
3,778
11.1
-
1,781
2,812
1,755
5.4
10.9
10-s
I
13.7
35.7
12.8
5,543
4,322
2t.5
2.76
18
66
32
91
57
21
156
16
155
19
211
33
163
2,420
59
20
1,828
2,023
123
54
2,074
1,335
1,533
1 76
3,316
6.9
9.2
5.2
11.7
6.8
111
59
3,593
8.7
4 02. 67
1 05.
106
2,542
51
7-5
142.30
94..
96
3,147
3,926
8.0
1.33 9. 68
93--
$ 2,283
I
15.6
151.32
School
census
38
25
$ 3,596
227. 04
I 19.62v
I
44
370
11
19
2,573
1,795
2,959
20
54
98
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
WHEELER COUNTY
EXCESS LEVIES
BALANCE
EXCESS APcROPRIATIONS
99
INCIDENCE OF PUBLIC SCI-IOOL TAXATION
WHEELER COUNTY
TABLE XXXIV. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT
LEVIES AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
Total Special Dis-
0
0
0
0
0
0D
2.
4..
6.
9.
10..
12.
15..
19..
30.
51J
trict, Union High
Operation of the Elemen- School, and Coun Average assessed saltary and County School ty Tuition Fund uation per school-cenFund laws; four-year av- levies; three-year sus child by districts,
erage 1927-1931
Amounts by Amounts by
which levies which apporexceed aptionments
portionexceed levies
merits under
under the
the laws
laws mdiindicated
cated
$
88.39
553.49
24.85
324.53
22.36
29.63
495.56
195.33
171,81
256.87
36.78
348.36
316.73
34.14
2.63
average 1927-1930 1929 assessment roll
Levies
below
the average
for the
county
Levies
above
the av-
161 ills
Mills
eraqe
for the
county
3.4
7.0
8.2
4.4
$15,104
18,143
4.9
3.8
6.3
8.4
4.5
5.0
7.1
3.8
3.3
5.7
3.2
11..
13..
1.6
169. 10
6.1
7.9
20.
820.55
1,092.49
45 l.77
1,248.89
23J
140.03
554. l2
18.
26-52
3!..
35J
54J
8,308
13
17
27
2,359
46
15,216
55,632
17,618
27,900
14
8
12
20
12,303
16,123
15
28,783
3
11
5,491
28
2,883
10.8
2,504
2,539
106
40
20,100
10.0
3.3
321.4 V
6.0
10,830
13.8
3,650
3,771
15.0
4,745
3,498
4.1
F
7
1,251
7.3
4.8
Data foi' two years only.
129
12.9
19.2
9.3
4.9
117.06
336.67
446.37v
County average
$ 6,940
10.3
3 77. 24
29
School
census
12.7
532.5 l
32.70v
160.11
33.61
183.98
14.
Assessed
valuation
below the
average
for the
county
25,054
15,209
677.38
8.
average
for the
county
11.4
1.8O
3
Assessed
valuation
above the
8.31
8,416 'ii
12
206
10
11
17
10
14
YAMHILL COUNTY
LEGEND
n
rH
EXCESS LEVIES
BALANCE
r'i
EXCESS APPROPRIATIONS
z
H
(1)
H
H
0
z
rj
H
z
c.)
INCIDENCE OF PUBLIC SCHooL TAXATION
101
YAMHILL COUNTY
TABLE XXXV. DATA INDICATING OPERATION OF THE TWO-MILL ELEMENTARY AND COUNTY SCHOOL FUND LAWS. SPECIAL DISTRICT
LEVIES AND ASSESSED VALUATION BY SCHOOL DISTRICTS.
rotal Special Dis-
Operation of the Elementary and County School
Fund laws; three-year average 1927-1930
Z
Amounts by Amounts by
which levies which appor.
exceed aptioninents
portionexceed levies
ments under
under the
the laws
laws itidiindicated
cated
.
-
i
trict, Union High
School, and Coun- Average assessed valTuition Fund uation per school-cenlevies; three-year sus child by districts,
average 1927-1930 1929 assessment rolls
I
erage
for the
county
Levies
above
the average
for the
county
Mills
MULt
Levies
below
the av-
Assessed
valuation
above the
average
for the
county
Assessed
valuation
below the
average
for the
county
School
census
H
1." $
2
559.28
700.42
6.8
230.61
12.7
637.16
395.75
10.9
8.3
7.1
6.5
516.81
&.
9..
12..
13.
14..
15.
16
18..
20..
21.
22..
3L.
32..
33
36.
4L.
46.
47..
49..
50.
51
52
53
56.
59
60.
6L.
62
64.
75..
76
77.
78..
93
95..
10..
11..
680.88
930.80
135.63
451.09
479.15
70.80
5.9
9.4
5.5
6.4
6.8
15.61
9.1
7.0
5.4
8.1
1,016.13
743.22
104.38
74.46
343.94
798.14
561.64
116.02
266.81
298.60
16.30
180.98
294.32
37.20
14.24
95.63
226.71
1,124.28
473.60
291.60
522.96
532.82
678.06
229.06
306.10
131.92
202.89
101.97
61.59
266.86
1,923.35
333.80
204.64
258.71
248.44
256.49
134.61
467.00
6.6
14.5
9.6
5.7
8.7
6.4
6.5
4.9
10.9
7-7
6.0
5.7
5.9
4.9
5.3
8.5
5.1
29.5
9.0
6.4
6.7
9.2
4.9
8.0
5-4
4.9
7.6
17.2
6.3
7.2
16.7
8.9
17.08
449
6,056
3,176
3,699
7,006
6,351
6,556
8,753
8,970
5,467
4,075
3,703
3,649
15,604
4,074
3,664
3,826
7,684
5,469
4,123
4,319
4,359
4,160
3,077
36
$ 2,791
15
31
35
125
43
43
57
42
57
22
94
22
26
18
40
16.3
14.6
17
39
29
54
19
808
3,706
3,979
5,553
8,834
32
97
21
41
30
32
183
6,741
4,102
4,939
3,570
7,559
8,551
6,955
3,839
10,293
4,878
4,508
7.4
10.6
7.7
$
20
55
163
164
27
32
$ 9,996
6.1
62
76
94
78
37
24
2,737
5,749
13,009
10,762
6,200
13,387
3,767
3,759
10,613
13,175
12
23
45
26
14
23
46
69
10
2,341
2,034
96
298
102
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
YAMHILL COUNTY-TABLE XXXV (Continued).
"Total Special Dis(.)peratton of the Elementary and County School
0
z
trict, Union High
School, and Coun- Average assessed vatty Tuition Fund uation per school-cenFund laws; three-year av- levies: three-year sus child by districts,
erage 1927-1930
average 1927-1930 1929 assessment rolls
Amounts by Amounts by
which levies which apporAssessed
Assessed
Levies Levies
exceed aptionments
valuation valuation
below
above
portionexceed levies
the avthe av- above the belosv the
ments under
average
under the
erage
erage
average
the laws
laws nd,for the
for the
for the
for the
.
0
0
indicated
I?..
cated
$
I 9.
28..
2E.
30..
39.-
42.
43-.
44--
48.
63
67
68
69..
105.29
66.19
82.31
3,421.16
560.62
122.91
119.13
32.57
663.88
385.96
41.72
172.45
179.72
1,217.09
255.84
240.20
108.23
297.33
177.51
37.16
38.99
309.64
70.
county
county
Mills
Mills
6.5
12.4
18.0
100. 58
124.01
78.45
15.27
139.93
.25
119.59
69.05
237.11
184.58
294.59
176.93
377.24
143.18
640.61
230.14
319.90
258.84
420.59
187.73a
74-.
79-.
80..
8l
82
84.
85
86
87
88.
90
91..
92.
94-.
96.
97-.
98..
99-.
100..
29 2. 9 lv
328.831
County average
vData for two ears only.
fData for one year only.
28.7
$
20.1
11.6
3,116
15.7
8.5
8.9
20.9
9.2
7-5
572
4
213
1,138
127
1,908
1,212
1,460
28
18
11.4
9.8
9-7
25.4
12.5
340
1,738
29
18
8
151
12.4
1,426
2,748
5,065
9-7
8.4
2,349
12,195
4-9
13.6
15.9
10.7
14.7
12.5
30
21
11
4,302
8.0
11.5
8.5
3,082
18.7
27.7
17.0
39.8
12.03
18
78
24
38
16
19
4
1,753
2,519
2,025
2,250
1,991
I
9-3
28
40
1,934
6,352
8.0
20
11
748
10.4
7.8
18
43
13
139
8.9
10.1
63
29
64
2,312
2,756
1,946
1,953
2,149
4,117
6,876
4,759
2,906
3,489
16.6
31
28
10
3,414
9-4
School
census
2,698
1,801
1,796
1,868
2,274
8,014
5.6
32.41
73--
$ 4,252
9.8
7.0
6.7
county
county
30
64
26
62
11
2,526
57
542
22
20
5,261
9
1,908
1,383
2,904
22
10
103
INCIDENCE OF PuBLIc SCHOOL TAXATION
III. ANALYSES AND SUMMARIZATIONS
Shifting of revenues as effected by the County School and Elementary
School Fund laws summarized. The object of both of the foregoing laws
is to effect a shifting of school revenues with a view to equalizing the
school tax burden between the school districts within the different counties. In Tables XXXVI and XXXVII respectively is presented in summarized form by cotinties the shifting of revenues effected by the County
School Fund law and the Elementary School Fund law.5 In these tables ar
given by counties the average annual amounts levied under these laws for
the three years, 1927-1930, and also the aggregate amounts of revenues
shifted from districts in which levied to other districts in the same coun-
ties. The latter amounts are also given in terms of percentages of the
former amounts.
TABLE XXXVI. SHIFTING OF REVENUE EFFECTED BY ELEMENTARY
SCHOOL FUND LAW SUMMARIZED
Name of county
Baker
Benton
Clackamas
Clatsop Columbia
Coos
Crook
Curry
Deschutes
Douglas
Gilliam
Grant
Harney
Hood River
Jackson
Jefferson
Josephine
Klamaih
Lake
Lane
Lincoln
Lion
Maiheur
Marion
Morrow
It[ulinomah
Polk
Sherman
Tillamook
Umatilla
Union
Wallowa
Wasco
Washington
Wheeler
Yamhill
TOTAL
Average annual
Average annual
amount of revenue
amount levied under shifted from districts
the law for the
in which levied to
years 1927-1930
other disiricis
$
45,767.30
32,688.52
102,728.70
5l;049.l7
$
Percentage of total
annual levy shifted
to other districts
10,723.69
5,029.54
24,612.04
15,820.35
8,804.57
23.43
1,594.98
18.32
9.49
22.20
15.39
24.15
30.99
24.98
20.78
35,242.79
53,150.30
10,997.15
8,706.58
25,715.51
63,019.52
19,323.04
14,634.13
17,205.61
19,890.97
61,448.20
10,492.85
15,618.00
66,113.12
20,542.77
105,770.78
17,272.33
66,321.22
24,589.02
101,156.85
21,867.50
817,849.48
37,247.06
19,753.10
43,649.75
93,284.05
40,163.79
20,744.96
36,866.79
70,819.75
9,416.24
46,717.98
4,894.08
26,529.11
23.82
25.08
14,767.92
5,070.26
13,345.45
5,174.51
37,764.12
5,377.64
2,915.15
8,366.55
25,156.35
10,722.36
5,739.26
7,226.87
15,828.46
3,461.07
7,283.42
22.27
20.62
$2,247,824.88
$ 328,497.83
14.61
11,04396
2,44042
13,991.16
6,417.29
3,094.69
5,595.96
3,279.50
9,665.65
3,798.10
2,763.35
33.21
21.15
32.52
16.49
15.73
36.20
17.69
13.19
23.66
4.62
14.44
14.76
19.17
26.97
26.70
27.67
19.60
22.35
36.76
15.59
vNo attempt is made in these tables to indicate the equalizing effect of the laws.
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
104
TABLE XXXVII. SHIFTING OF REVENUES EFFECTED BY COUNTY
SCHOOL FUND LAW SUMMARIZED
Name of county
Baker Benton
Clackamas
Clatsop
Columbia
Coos
Crook
Curry -
Deschutes
Douglas
Gilliam
Grant
Harney Hood River
Jackson
Jefferson
Josephine
Klamath
Lake
Lane
Lincoln
Linn
Malheur
Marion -Morrow
Multnomah
Polk
Sherman
Tillamook
Ijmatilla
Union
Wallowa
Wasco
Washington
Wheeler
Yamhill
TOTAL
Average annual
Average annual
amount of revenue
amount levied under shifted from districts
the law for the
in which levied to
years 1927-1930
othet districts
Percentage of total
anoual levy shifted
to other districts
17,564.82
6,424.64
32,873.49
14,909.18
14,970.22
39,300.34
%
34.88
10.36
21.33
23.33
21.88
23.24
10,470.70
43,270.86
64,372.06
10,148.42
12,962.92
11,617.36
30,697.85
85,064.53
15,040.23
32,401.55
1,608.34
8,599.93
13,376.24
4,769.61
6,103.09
4,599.95
3,954.20
21,660.75
4,854.33
6,501.42
15.36
19.87
20.78
47.00
47.08
39.60
12.88
25.46
32.28
20.07
35,224.62
149,180.88
16,300.62
37,100.48
46.27
24.87
74,679.40
33,928.13
166,740.06
15,446.83
810,530.78
56,764.89
9,996.72
61,993.08
67,923.89
57,502.55
23,836.18
39,590.69
90,054.39
8,462.69
68,125.56
19,204.24
7,071.04
20,743.60
4,581.46
16,533.42
10,359.04
1,365.08
17,513.60
21,197.81
16,569.09
8,970.85
8,330.15
19,801.18
4,356.37
8,039.20
25.72
20.84
$2,654,341.98
$ 440,107.78
16.58
$
50,358.83
62,034.07
154,151.93
63,898.65
68,432.33
169,078.35
$
12.44
29.66
2.04
18.25
13.66
28.25
31.21
28.81
37.64
20.85
21.99
51.48
11.80
Effects of the Elementary and County School fund laws compared,
three-year averages 1927-1930. In Table XXXVIII the three-year average
effects of the two laws in the shifting of the public school tax burden are
compared. The effects of the two laws are to a high degree supplementary.
The districts in which the effects tend to counteract each other, although
constituting a considerable percentage of the total, are almost without exception border cases-that is, districts in which the levies made under the
laws very nearly equal the appropriations received under the same laws.
The supplementary effects of the two laws in the allocation of the school
tax burden, however, must not be confused with the equalizing effects of
these laws.
In Table XXXVIII the effects of the elementary law are compared
with the effects of the county fund law as a base. The results would not
have been appreciably different if the reverse procedure had been followed. It is evident from the data in the last column that in relatively few
cases are the excess apportionments received under the County Fund law
offset or counteracted to any considerable extent by excess levies under
INCIDENCE OF PUBLIC SCHOOL TAXATION
105
the Elementary Fund law, and that in the case of three counties no excess
apportionments made under the county law to any school district are offset by the three-year average net effect of the Elementary law.
The net aggregate annual amount by which the excess apportionments
under the County Fund law is supplemented by excess apportionments under the Elementary Fund law is $302,389. This represents approximately 14
percent of the average annual amount levied under the Elementary law.
TABLE XXXVIII. EFFECTS OF COUNTY SCHOOL FUND LAW AND ELEMENTARY SCHOOL FUND LAW COMPARED. THREE-YEAR
AVERAGE DATA, 1927-1930
Number of
school dis-
Number of
school dis-
which ef-
which effects of the
laws tend
to counteract
tricts in
fects of the
laws are
County
Baker
Benton
Clackamas
Clatsop
Columbia
Coos
Curry
Deschutes
Douglas
Gilliam -
Giant
Harney
Hood River
Jackson
Jefferson
Josephine
Lake
Lane
Linn
Maiheur
Marion
Morrow
Mulinornah
Polk
Sherman
Tillamook
Umatilla
Union
Wallowa
Wasco
Washington
Wheeler
Yanihill
TOTAL
supple-
mentary
65
39
103
32
47
tricts in
ii
15
21
7
3
53
18
13
6
6
18
102
34
34
32
21
12
68
27
38
2
7
7
7
19
11
148
110
23
15
7
Amounts by which Amounts by which
Elementary law
Elementary law
supplements excounteracts excess apportioncess apportionments under
ments under
County Fund
law
$
9,957.57
4,130.14
23,81919
14,73916
8,649.38
County Fund
law
$
448.75
3,03 L 02
301.49
9,94836
1,31018
2,587.49
2,99597
2,127.71
34.06
851.37
88.95
2,171,57
13,059.39
6,299.67
26729
.56
89
27
79
24
5,268.17
3,258.09
9,050.12
3,589.00
2,439.93
3,630.50
25,513.33
14,429.02
4,571.18
11,842.62
4,868.21
34,908.50
4,580.15
2,666.81
8,211.02
22,814.80
8,534.15
5,254.60
6,123.39
14,230.12
7
3,3 34.42
5531
19
6,190.29
762.40
1,718
399
$302,389.00
$ 18735.22
38
96
15
12
29
35
31
9
55
18
17
38
71
41
55
51
9
7
19
14
10
9
4.21
69.09
568.15
329.37
181.81
565.36
675. 06
77.38
1,168.73
945.59
144.21
214.09
1,149.62
835.88
61.54
199.16
132.96
856.21
Operation of the County School Fund and Elementary School Fund
laws in city school districts having assessed valuations in excess of one
million dollars.5 It appears from Table XXXIX that most of tle city
school districts with assessed valuations of more than $1,000,000 whose
levies under the two laws appreciably exceed the apportionments received
under the same laws are located in the Willamette River Valley area. The
By city school district is here meant the entire school district including both the
urban area and such rural area as may be included within the district boundaries.
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
106
city districts so located have annually, for the years 1927-1930, sustained
levies of $126,851 in excess of the apportionments received under the laws.
The excess levies of all city school districts in the state with assessed
valuations above $1,000,000, and having sustained levies in excess of apportionments received, have annually, for the years 1927-1930, aggregated
$152,715.79.
The excess apportionments of all city school districts that have received apportionments in excess of levies sustained, have aggregated annually, for the years 1927-1930, $243,358.37.
TABLE XXXIX. OPERATION OF COUNTY SCHOOL FUND AND ELEMENTARY SCHOOL FUND LAWS IN CITY DISTRICTS WITH ASSESSED VALUATIONS IN EXCESS OF ONE MILLION DOLLARS.
City school districts with levies in excess of
apportionments under the laws
Name of city
Portland
West Linn
Eugene
Salem
Estacada
Vernonia
Oregon City
Adams
Helix
Bay City
Riddle
Corvallis
Wheeler
Scappoose
Glendale
Roseburg
Marshfleld
Oswego
Arlington
Boardman
Athena
Huntington
Echo
Wasco
Excess levy
$ 77,021.32
17,912.79
11,260.80
8,678.99
4,646.37
4,063.06
3 ,8 6 7. 5 3
2,604.90
2,602.2
2,549.13
2,493.00
2,480.85
2,252.5 0
2,144.15
2,055.64
1,548.80
1,500.71
977.94
807.65
611.14
311.95
223.00
91.26
10.10
City school districts with apportionments
in excess of levies
Name of city
Moro
Paisley
McMinnville
Union
Stanfield
Central Point
Seaside
Madras Beavertori
-
Forest Grove
Rainier
Condon --
Grants Pass
Albany
Tillamook
Woodburn
Heppner
Hood River
Enterprise
Newberg
St. Helens
Lebanon Ontario
Springfield
Hilisboro
Iturns -Gresha,n
Dallas
Bandon
Ashland
19.53
299.38
663.88
1,441.35
1,467.54
1,693.96
1,748.66
1,798.90
1,960.42
1,994.61
3,188.40
2,33 1.72
2,490.41
2,644.15
2,790.93
2,869.55
2,956.72
2,987.44
3,131.13
3,421.16
3,840.66
3,933.40
3,945.32
4,283.46
4,458.29
4,536.55
4,924.16
5,001.78
5,33849
Pendleton
Lakeview
Medford
Astoria
La Grande
14,687.82
16,927.97
TOTAL
$243,358.37
Milwaukie
Cottage Grove
North Bend
Milton
Coquille
Baker --
$152,715.79
$
5,433.03
6,040.72
7,028.13
7,174.24
8,155.97
8,352.13
8,813.15
9,480.53
10,425.94
10,868.55
11,011.87
11,29701
12,581.39
The Dalles
Silverton
Myrtle Point
Bend -
TOTAL
Excess apportionment
13,91 7.97
INCIDENCE OF PUBLIC SCHOOL TAXATION
107
An analysis of the levies and apportionments of funds under the County School Fund and Elementary School Fund laws with a view to measur-
ing the equalizing effects of the laws. The evident intent of the abovenamed laws is to equalize the public school tax burden among the school
districts within the different counties. The laws make no provision for any
intercounty shifting of the tax burden.
The object of the laws is therefore realized to the degree that the
appropriations in excess of the levies under the laws go to those districts
relatively least able to bear the tax burden.
The term school tax burden, to borrow a phrase from mechanics, is
a resultant of several components, and it is generally recognized that
there is no ready-made formula to measure it. It is a composite of several
factors, the cost of schooling the pupil and the ability to pay the school
taxes.
The cost of training the pupil varies, among other things, according
to the number of pupils in the district, the expanse of territory within the
district where transportation costs are involved, climatic conditions, the
grade of building, equipment, and training provided. The ability to pay
school taxes may vary according to the property valuation per census
child, and what is not the same, per pupil enrolled, according to the degree of prosperity in and income of the community, and according to the
tax load for other purposes.
It is out of the question in a study of this scope to take more than a
few of these factors into consideration. The two factors that will be considered and used as a basis of comparison are the valuations per census
child and the general school levies including the special district levies,
high school tuition, and union high school levies.
In Table XL are presented data indicating the relation between the
excess apportionments on the one hand and the general school levies and
assessed valuations per school-census child on the other. The average annual excess apportionments for all the counties under consideration for
the years 1927-1930, aggregated $745,774.33. These excess apportionments
were received by 1214 school districts in the state. Of these 1,214 districts
725 districts had general school levies, including special district levies,
union high school levies, and county tuition fund levies, below the average
for their respective counties. These 725 districts received $215,962.44 or 29
percent of the total excess apportionments. Eight and one-half percent, or
$63,334.23, of all excess apportionments were made to 376 school districts
in the state with assessed valuations per school-census child above the
average for the county.
Six and one-half percent, or $48,866.17, of all excess apportionments
were paid to 300 school districts in the state that had both general school
levies below the average for their respective counties and assessed valuations per school-census child above the average for their counties. Thirty
percent, or $221,401.83, of excess apportionments were paid to 806 school
districts having either or both general school levies below the average for
their respective counties and/or assessed valuations per school-census child
above the average.
108
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
The foregoing disparities would be intensified by a further increas
of the amount levied at a uniform rate on all the property in a county and
thereby correspondingly decrcasing the amount levied in district taxes.
The extent to which the tax would be increased or decreased in any
individual district in any county may be tested by comparing the present
district tax rate of that district with the average tax rate of all the districts
in the same county. In proportion as a further shift would be made, the
tax rate would be increased in districts with lower-than-average rates and
decreased in districts with higher-than-average rates. For example, in Baker
county the average district tax rate for the years 1927-1930 was 9.15 mills.
A further increase in the amount of school taxes levied at a uniform rate
in this County during these years would have tended to increase the school
levies in all districts with district rates lower than 9.15 mills, and would
have tended to decrease the school levies in all districts with district levies
higher than 9.15 mills.
2.n
oi
:;
'
-i
:"
MOO
0000
soa a o -J ons,
O0 as, a 'o on 00 000000
:
-ii
a 0 soon'-. 0
s0000
000.000
0 0'
0
P
ty under the two laws.
and elementary school fund laws in excess of the levies made upon them under
the same laws.
ing apportionments under the county
Number of districts in the county receiv-
oNameofthecoun:y.
Os)
-
-
-
.0
Amount of excess apportionments going
--
Os)
.0'
b4-"" 04004
0')
--------Os)
0040 004 - 0 04-0- a
- 0a
-000 004 - 0,000,00
4')a 0000-400000
a000
--4a00000
'4 os,
00000
000 aGO MOO'.
ona cc '-j
04 a a o o'-4onoo
O0o00a0sP
MS0000
---------------oo000a-00000-0
valuations per census child.
601
NOIIVXVI I00HJS I'-IlIiId /10 33N{0IJNJ
-
Amount of excess appropriations going
into school districts with either or both
general school levies
000000,00000000000
500005-0-00000 lower-than-average
and/or higher-than-average assessed
M0000'0
52O0O00O,
'-4.000000
a
a
000000000s)000--09s,
valuations
per
census
child.
Oso a 0) a s,'4O00s,0'40,t)00Ss,0Os)0s,000 a 000005090
asosoonac0000s,nonononoosonC
-tOo a 0) -s,coo a a s,00cc on .0.000 oA as, o 00000000-
00
-
-- i'umber of districts receiving excess
apportionments having either or both
general school levies
0,
M--s, -0 losver-than-average
as, ooao-s)00
00-0050- 50000-0s,0
and/or higher-than-average assessed
-
Amount of excess apportionments going
to counties with both lower-than-ayerage general school levies and higherthan-average assessed valuations per
census child.
Number of districts receiving excess apportionments having both lower-thanaverage general school levies and higher-than-average assessed valuations per
census child.
Amount of excess apportionments going
to school districts with assessed valuations per census child above tIme county average.
above the county average.
Number of districts in the county receiving excess apportionments having
assessed valuations per census child
to districts with general school levies
000)000
app'pp-PPPy"t00000-0 a a' i 4OsO&,00-t4Oaa000000U
a '-4 as,belowthecountyaverage.
-'o a 000-o 000000
i0000n-a0o'a'o'0ur-.i
Os)
Number of districts in the county svith
excess apportionments having general
school levies (including special district,
40000000000, 0000005000 000ao000n0000sc000500n union high school, and high school tuition levies) below the county average.
000aosoaso-000nc
aona-,--on
cc000 00000000a-4000
s,oaoa-cc-a000a000
a0on0onM0-0,0-tonaon'--.
coona000 00000000
000) 00000,000,00
amount of excess apportionments
cOOS
0000000MM as00000a0000.-oonaa000a000000
00 '-tM 0000 COo a 00,0 '-400'-"-" Total
received by school districts in the councoo
-.isoo,-on-js,so
000 t0)0,0 '-40000000 '-40 a 00)0 =
0000,
o coo- o a
:O::
-
0 000saa-aoaao-L'a-o
ons0-4a®0onaaa00Ma0on'0O.00
so-Os,- ooaoonoo
000_- aaco-ac9---ons)0000000
000000 P 50000-. '-409 0'-cOO 54000 s)- 000)00, '-40 04 00P0 '0000050
0,
0
0
so
'0
H
VS
Os)
H
C
H
110
AGRICULTURAL EXPERIMENT STATION BULLETIN 306
IV. CONCLUSIONS
The public school revenue system of the State of Oregon is unneces-
sarily complicated. There are at best probably few important fields of
public interest less well understood than taxation systems. This often
leads to erroneous and extravagant ideas in regard to the amounts of
revenue raised under the laws, inequalities of burden existing, and the
costs of the agencies and institutions supported under them.
Misunderstanding precludes constructive criticism and intelligent action on the part of the taxpayer and the voter.
The public school revenue laws of Oregon have been amended and
added to with apparently two ideas in view, one to constrain the people
to provide adequate revenue for the support of public education and the
other to assist the financially weak districts in the support of their schools.
The first object sought to be attained, the raising of adequate revenue,
could be accomplished as effectively under a simple law as under a mutiplicity of intricate laws. The simple law would have the merit of being
understood by the great majority of taxpayers.
The second object sought to be accomplished, the equalization of the
school tax burden, has been attained with but partial if not questionable
success. More than 85 percent of the funds raised under the County and
Elementary School Fund laws find their way back into the very districts
in which produced. Of the $745,774 average annual excess apportionments,
$221,401 or almost 30 percent are apportioned to 806 school districts in
the- state that have either or both lower general school levies than the
average for the County and/or higher-than-the-average assessed valuations
per census child for the county. The entire excess apportionment constituted less than 4 percent of the average annual cost of public school education, grade and secondary, in the state for the years 1927-1930.
There are probably few states in the union with more varied conditions
and hence problems affecting public school finance and organization than
are found in the State of Oregonthriving and struggling urban districts,
prosperous compact rural districts with high valuations and stable population, districts of wide expanse with low valuations and income and sparse
and transient population, districts with and without valuable public-utility
property and timber resources, districts that could be effectively joined
and isolated districts.
The solution of many of the problems growing out of the foregoing
conditions will require the investigation of both the experts in public
school administration and those conversant with taxation problems.
OREGON STATE BOARD OF HIGHER EDUCATION
Portland
The Dalles
Medford
Portland
Portland
Portland
Canyon City
LaGrande
HON. C. L. STARR, President
HON. E. C. PEASE
HON. ALRERT BUSCH
Hots. E. C. SAMMONS
HON. B. F. IRVINE
HON. C. C. COLT
Hots. HERMAN OLIVER
Hots. CORNELIA MARVIN PIERCE
HON. F. E. CALLISTER
DR. E. E. LINDSAY, Executive Secretary
Albany
Salem
STAFF OF AGRICULTURAL EXPERIMENT STATION
Staff members marked are United States Department of Agriculture
investigators stationed in Oregon
President of the College
W. J. KERR, D.Sc., LL.D
Director
Wts. A. SCHOENFELD, B.S.A., M.B.A
Vice-Director
Ii. S. BESSE, M.S
Agricultural Economics
Agricultural Economist in Charge
M. N. NELSON, Ph.D
Agricultural Economist
W. H. DREESEN, Ph.D
Agricultural Engineering
Agricultural Engineer
F. E. PRICE, B.S
kssistant Agricultural Engineer
C. J. HUED, B.S
Agronomy
Agronomist in Charge
G. P. HvsLop, B.S
Associate Agronomist
E. N. BRE:SMAN, Ph.D
Associate Agronomist, Forage Crops
H. A. Sd-roTH, Set......Associate Agronomist
D. D. HILL, M.S
B. B. ROEINS0N, Ph.D
GSACE M. COLE, A.B
Ass't Plant Breeder (Fiber Flax mv.) Bur. of P1. md.5
Assistant Botanist Seed Laboratory (Seed Analyst)
Animal Husbandry
Animal Husbandman in Charge
Animal Husbandman
Assistant Animal Husbandman
E. L. POTTER, M.S
0. M. NELSON, B.S
A. V. OLIVER, M.S
Bacteriology
G. V. COPSON, M.S
J. K. SIMMONS, M.S
W. B. BOLLEN, Ph.D
Bacteriologist in Charge
Associate Bacteriologist
Assistant Bacteriologist
Chemistry
J. S. JONES, M.S.A
P. H. RosrtssoN, M.S
J. P. HAAG, Ph.D
E. BuLLI5, M.5
M. B. HATCH, B.S
P. M. BRANDT, A.M
G. \VIL5TER, Ph.D
I. P. JoNes, Ph.D
D. C. Mosz, Ph.D
0. LARSON, M.S
G. TsiossrsoN, M.S
F. G. HINMAN, M.S
S. JONES, M.5
K. W. GRAY, B.S
W. D. EOWARDS, B.S
R. E. DIMICK, M.5
H. D. SCUDDER, B.S
H. E. SELBY, B.S
W. KUHLMAN, M.S
A. S. BURRIEI1, M.5
Chemist in Charge
Chemist (Insecticides and Fungicides)
Chemist (Animal Nutrition)
Assistant Chemist
kssistant Chemist
Dairy Husbandry
Dairy Husbandman in Charge
Dairy Husbandman (Dairy Manufacturing)
Associate Dairy Husbaudman
Entomology
Entomologist in Charge
Entomologist, Stored Products Insects
Assistant Entomologist
Junior Entomologist, Stored Products Insects5
Assistant Entomologist
Assistant Entomologist
Assistant Entomologist
ssistant Entomologist
Farm Management
Economist in Farm Management in Charge
Associate Economist (Farm Management)
.Assistant Economist (Farm Management)
Assistant Economist (Farm Management)
(Continued on sse%t page)
Home Economics
MAUD WILSON, M.A
Home Economist
Horticulture
Horticulturist in Charge
Horticulturist (Vegetable Crops)
Horticulturist (Horticultural Products)
Horticulturist (Pomology)
C. E. SCHUSTER, M.S...Horticulturiat, Hurl Crops and Dis., Bur. of P1. Industry
G. F. WALDO, M.S
Ass't Poniologist in Charge of Sm. Fruit mv., B. of P1. Ind.
B. F. DANA, M.S
Pathologist, Horticultural Crops and Diseases
J. C. MOORE, MS
Assistant Horticulturist (Pomology)
F. A. CUTHEERT, M.L.D
Assistant Landscape Architect
B. S. PIcKETT, M.S
Assistant Horticulturist (Pomology)
D. CooTra
Orchard Foreman
Plant Pathology
H. P. BARSS, S.M
Plant Pathologist in Charge
S. M. ZELLER, Ph.D
Plant Pathologist
F. D. BAILEY, M.S
Associate Pathologist, insecticide and Fungicide Board
L. N. G0000rNc, B.A., B.S.
Associate Plant Pathologist
F. P. MCWHORTER, Ph.D
Associate Plant Pathologist
P. \V. MILLER, Ph.D
Associate Plant Pathologist, Horl Crops and Diseases5
C. R. HOERNER, M.S
Agent Office of Drugs and Related Plants
T. P. DYNSTRA, M.S
Assistant Plant Pathologist5
Assistant Pathologist
Ti. SPSACUE, Ph.D H. H. MILLSAP
Agent, Bureau of Plant Industry5
Poultry Husbandry
Poultry Husbandman in Charge
A. G. LUNN, B.S
F. L. KNOWI.TON, B.S
Poultry Husbandman
F. E. Fox, M.S
.Associate Poultry Husbandnian
Publications and News Service
C. D. BYRNE, M.S
Director, News Service
E. T. REED, B.S., A.B
Editor of Publications
D. M. GOODE, B.A
Associate Editor of Publications
J. C. Burtner, B.S
.Associate Director, News Service
\V. S. BROWN, D.Sc
A. G. BOUQUET, M.S
E. H. WIEGAND, B.S..
H. HARTMAN, M.S
Soil Science
Soil Scientist in Charge
Soil Scientist (Fertility)
M. R. LEwis, C.E
Irrigation and Drainage Engineer, Division of Irrigation
R. E. STEPHENSON, Ph D
Associate Soil Scientist
E. F. TORGERSON, B.S
Assistant Soil Scientist
Veterinary Medicine
B. T. SIMM5, D.V.M
Veterinarian in Charge
\V. T. Johnson, D.V.M
Poultry Pathologist
J. N. SHAW, B.S., D.V.M
.Associate Veterinarian
R. JAY, Ph.D
Associate Veterinarian, Bur. of Anim. md.5
H. DICKINSON, D.V.M
Assistant Poultry Pathologist
M. BOLIN, D.V.M
Assistant Veterinarian
0. H. MUrK, D.V.M
Assistant Veterinarian
0. L. SEARCY, B.S
Technician, Veterinary Medicine
Branch Stations
D. E. STEPHEN, B.S Superintendent Sherman County Br. Expt. Station, Moro
L. CIIILDS, A.B............Superintendent Hood River Br. Expt. Station, Hood River
F. C. REIMER, M.S Superintendent Southern Oregon Br. Expt. Station, Talent
D. E. RICHAtRDs, B.S Superintendent, Eastern Oregon Br. Expt. Station, Union
H. K. DEAN, B.S
Superintendent Umatilla Br. Expt. Station, Hermiston
0. SHATTUCK, M.S
Superintendent Harney Valley Br. Expt. Station, Burns
W. L. POWERS, Ph.D
C. V. RUZEK, M.S
A. E. ENCIISETSON, B.S Superiritendent John Jacob Astor Br. Expt. Sta., Astoria
G. A. MITCHELL, B.S
Asst. Agronomist, Div. of Dry Land Agr.5 (Peridleton)
G. G. BROWN, B.S Horticulturist, Hood River Br. Expt. Station, Hood River
%V. 'AT. ALDRICH, Ph.D...Asst. Horticulturist, H. C. and D., B. of P. I. (Medford)
C. 0. GENTNER, M.S Associate Entomologist, Sou. Or. Br. Expt. Sta., Talent
Jr. Agronomist, Dir, of Cer. Cr. and Dis. (Moro)
J. F. MARTIN, M.S
M. OvEsoN, B.S Assistant to Supt., Sherman County Dr. Expt. Sta., Moro
Jr. Agronomist, Div. of Cer. Cr. and Dts.5 (Moro)
R. B. WEss, B.S
Ti. E. HUTCHIcON, B.S........ ..Asst. to Supt., Harney Valley Br. Expt. Sta., Burns
D. C. GtLLESPIE, M.S...Asst. Entomologist, Hood River Br. Expt. Sta., Hood liver