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citizenship hereby petition the United States Congress to enact legislation similar to the Harrison-Fletcher proposal in the preceding Congress, which shall have for its purpose the inauguration of a broad national program for a more equal distribution of educational opportunities for the youth of all States; and be it further
Resolved, That copies of this resolution shall be forwarded to each member of Arkansas' congressional delegation and to His Excellency, the President of the United States, Hon. Franklin D. Roosevelt, in Washington, D. C. Approved January 25, 1937.
[Senate Joint Memorial No. 8, introduced by Senator Floyd T. Kennedy]
A joint memorial by the Senate and House of Representatives of the State of New Mexico to the Congress of the United States of America urging the passage and adoption of the Harrison-Fletcher bill entitled "A bill to promote the general welfare through the appropriation of funds to assist the States and Territories in providing more effective programs of public education"
Whereas there is pending before the Congress of the United States a bill known as the Harrison-Fletcher bill entitled "A bill to promote the general welfare through the appropriation of funds to assist the State and Territories in providing more effective programs of public education"; and
Whereas said bill provides for an initial appropriation of one hundred million dollars ($100,000,000) and an increase of fifty million dollars ($50,000,000) each year until three hundred million dollars ($300,000,000) per year is provided, said funds being appropriated to the States to be used by them for schools, the manner in which the funds received shall be used for the maintenance of a program of public education, being left wholly to the respective State legislatures; and
Whereas it is desirable and in the interests of the inhabitants of the State of New Mexico that said bill be, by the Congress of the United States, passed and adopted: Now, therefore, be it
Resolved, That the Senate and House of Representatives of the State of New Mexico respectfully and earnestly memorialize and request the Congress of the United States of America to pass and adopt the Harrison-Fletcher bill entitled "A bill to promote the general welfare through the appropriation of funds to assist the States and Territories in providing more effective programs of public education"; be it further
Resolved, That copies of this memorial be sent to the President of the United States Senate, the Speaker of the House of Representatives of the United States, and to the respective Senators and Representatives of New Mexico in Congress.
[House Joint Memorial No. 13, introduced by Committee on Education and read Feb. 16, 1937.]
To His Excellency, the President of the United States, and to the honorable Senate and House of Representatives of the United States of America in Congress assembled:
We, your memorialists, the Thirty-ninth Legislative Assembly of the State of Oregon, in regular session assembled, respectfully request and petition as follows:
Whereas the Congress of the United States has for consideration a measure known as the Harrison-Black-Fletcher bill for Federal aid to education; and Whereas it is recognized as a fundamental principle that a democracy such as ours is dependent for its maintenance and welfare upon the intelligent participation in governmental affairs of an electorate properly trained through adequate opportunity for education in our public schools; and
Whereas there exists among the various States of the Union wide differences in financial ability to support an adequate State public-school system; and Whereas the Federal Government has in recent years, through its power to secure revenue from various Nation-wide sources, encroached somewhat upon the field of taxation on liquor, incomes, inheritances, gasoline, and the like, previously reserved to the individual States, thus depriving them of available sources of revenue now required for the adequate maintenance of public schools; and
Whereas the increase in educational demands has emphasized the need of direct financial aid from the Federal Government to the States for the mainte nance of public schools: Be it
Resolved, By the House of Representatives of the State of Oregon, the Senate jointly concurring therein, That we do most earnestly petition and memorialize the Congress of the United States in the name of the State of Oregon to make early enactment the Harrison-Black-Fletcher bill for Federal aid to education into law: And, be it further
Resolved, That copies of the resolution be forthwith transmitted to the President of the United States, the President of the United States Senate, the Speaker of the House of Representatives, Washington, D. C., and to each Member of the Oregon delegation in Congress.
[H. J. Res. No. 9, Hunter-Phillips-Haines]
Whereas the Senate Committee on Education and Labor in the Seventy-fifth Congress of the United States will have under consideration beginning on February 9, House bill 2288, the same being known as the Harrison-BlackFletcher bill, and whereas this bill; if enacted into law, will materially aid public education at all levels; and
Whereas this bill provides a lump-sum appropriation to the several States to be distributed in accord with existing State law without any control by the Federal Government, other than to see that the funds go for the purposes for which appropriated; and
Whereas Tennessee's allotment of the funds proposed to be distributed for the first year will be $2,337,509, which sum will be increased from year to year until the fifth year of the operation of the bill, at which time Tennessee's allotment will be $7,012,527, which funds are sorely needed at the present time to enable Tennessee to bring its school system up to the point where it may compare more favorably with the school systems in other States: Now, therefore, be it
Resolved by the House of Representatives of the Seventieth General Assembly of Tennessee, the Senate concurring, That the Educational Committee of the Seventy-fifth Congress is hereby memoralized by request from this body to recommend the Harrison-Black-Fletcher bill to the Seventy-fifth Congress for passage; be it further
Resolved, That the clerk of the House is directed to send copies of this resolution to every member of the Tennessee delegation in Congress, including the Senators, and also a copy to Senator Pat Harrison, to Senator Hugo Black, to Representative Brooks Fletcher, and to Representative Vincent L. Palmisano. Adopted February 8, 1937.
IS. J. Res. No. 28, S. introduced by Senator Nelson Feb. 26, 1937, memorializing the Congress of the United States to pass the Harrison-Black-Fletcher bill providing Federal aid for public education]
Whereas the Harrison-Black-Fletcher bill providing for Federal aid for public education was introduced into the Seventy-fourth Congress and has been reintroduced at the present session of Congress (S. 419 and H. R. 2288) as the Harrison-Black-Fletcher bill; and
Whereas this meritorious measure has been supported from its inception by many Members of Congress and men and women throughout the Nation who have recognized the important place of education in our social and economic progress; and
Whereas the bill proposes allotments of Federal funds to the several States for public education on the basis of student population and the relative taxpaying ability of the States; and
Whereas under the proposed plan Wisconsin would receive for its quota of such funds $2,292,202 for the first year with an annual increase for 4 years until the allotments for the fifth and succeeding years reach $6,876,606; and Whereas adequate support of our public schools has long been a problem of paramount concern of State government and local communities and an everincreasing tax burden to the property owner which such Federal aid will greatly relieve without neglecting education for posterity; and
Whereas centralized funding of the cost of public education is entirely in accord with economic changes of the past two decades: Now, therefore, it be Resolved by the senate, the assembly concurring, That the Legislature of the State of Wisconsin respectfully memorializes the Congress of the United States to enact into law the Harrison-Black-Fletcher bill providing Federal aid for
public education and that such aid be allotted to the several States without condition or restriction to be disbursed and administered by the State agency charged with the duty of administering public education in such manner as the State agency may determine to be for the best interests of public education in the State; be it further
Resolved, That duly attested copies of this resolution be transmitted to the President of the United States, both Houses of the Congress of the United States, and to each Wisconsin Member thereof.
II. EXCERPTS FROM LETTERS CONCERNING RESOLUTIONS NOW BEING INTRODUCED INTO STATE LEGISLATURES
Letter from Walter F. Dexter, State superintendent of public instruction for California, March 27, 1937, states:
"A resolution will be introduced in the California Legislature Monday, March 29, urging the enactment of the Harrison-Black-Fletcher bill by the Congress and the President. It is expected that the resolution will receive a unanimous vote in both houses of the legislature. The resolution provides also that a copy thereof shall be sent to the President, Vice President, and the Senators and Representatives from California, the Senators and Representatives being urged to support the measure."
[H. Res. No. 47, by Couch]
House resolution memorializing the Congress of the United States to the early consideration and passage of Senate bill no. 4793, by Harrison, Black, and Fletcher Whereas on June 15, 1936, there was introduced in the Senate of the United States a bill, to wit, Senate bill no. 4793, the purpose of which is to promote the general welfare through the appropriation of funds to assist the States and Territories in providing more effective programs of public education; and
Whereas said bill provides for one hundred million ($100,000,000) dollars annual appropriation to be distributed among the several States on a per-capita basis, with the further proviso, that said amount increase at the rate of fifty million ($50,000,000) dollars for each fiscal year until the annual sum reaches three hundred million ($300,000,000) dollars; and
Whereas the public schools of the State of Oklahoma are distressed and in dire need of public assistance: and
Whereas in the past few years many of the teachers have been compelled to teach for half of their salary and then discount their warrants; and
Whereas in other instances the schools have been forced to close their doors at the end of seven (7) months on account of lack of funds; and
Whereas the salvation of the Nation depends upon the quality of its educational program for posterity: Now, therefore, be it
Resolved by the House of Representatives of the State of Oklahoma, That the Congress of the United States is hereby memorialized and respectfully urged to give its early consideration and passage of above bill; be it further
Resolved, That the Representatives in Congress from Oklahoma are especially requested and urged to use all the influence they have in securing the passage of this act.
Adopted by the House of Representatives the 5th day of April 1937.
Chairman of the Committee on Enrolled and Engrossed Bills. III. RESOLUTIONS RECEIVED FROM NATIONAL EDUCATION ORGANIZATIONS Department of Rural Education, National Education Association. Department of Superintendence, National Education Association. National Association of Journalism Directors of Secondary Schools.
IV. RESOLUTIONS RECEIVED FROM STATE EDUCATIONAL ORGANIZATIONS
Arizona Education Association.
Connecticut State Teachers Association.
Georgia Education Association.
Idaho Education Association.
Idaho-Washington Schoolmasters Club.
New Jersey Teachers Association.
New York State Teachers Association, 1935.
V. RESOLUTIONS RECEIVED FROM SECTIONAL TEACHERS ORGANIZATIONS
Bay Section, California Teachers Association.
Classroom Department, Southern Section, California Teachers Association. Section Meetings, California Teachers Association.
North Coast Section, California Teachers Association.
Mississippi Valley Division, Illinois State Teachers Association.
Second District, Kentucky Education Association.
Fourth District, Kentucky Education Association.
Fifth District, Kentucky Education Association, Kentucky.
Middle Cumberland Education Association, Kentucky.
Upper Kentucky River Educational Association, Kentucky.
Central Ohio Teachers' Association.
District J. Virginia Education Association.
VI. RESOLUTIONS RECEIVED FROM LOCAL TEACHERS ORGANIZATIONS
Decatur County School Masters Club, Iowa.
Dixie Junior High School Teachers' Club, St. George, Utah.
Federation of Indianapolis Public School Teachers, Indiana.
Findlay Education Association, Ohio.
Greenburgh No. 8 Teachers Association, New York.
Harrison Teachers Association, New York.
Island County Educational Association, Washington.
Logan Elementary Principals Association.
Moscow Education Association, Idaho.
Nampa Educational Association, Idaho.
Penn Township School District, Westmoreland County, Pa.
Pike County, Ill.
San Diego Teachers Association, San Diego, Calif.
York County, Va.
VII. RESOLUTIONS RECEIVED FROM NATIONAL LAY ORGANIZATIONS
American Farm Bureau Federation.
American Federation of Labor.
American Legion, Cleveland, Ohio.
American Legion, Claridge, Pa.
Arkansas Congress of Parents and Teachers.
National Student Federation of America.
New Mexico Parent-Teacher Association.
VIII. RESOLUTIONS RECEIVED FROM LOCAL DAY ORGANIZATIONS
Logan Junior Chamber of Commerce, Logan, Utah.
Alpha Alpha Chapter, Phi Delta Kappa, Houston, Tex.
A. L. Threlkeld, superintendent of schools, Denver, Colo.
STATEMENT SUBMITTED BY JAMES W. MARTIN, REVENUE COMMISSIONER FOR STATE OF KENTUCKY
One important issue which the committee will wish to consider in an attempt to arrive at the merits of the proposal to appropriate money for general aid for State and local educational programs is the relative ability of the various States to support the public services-in particular, public education. The bill before the committee provides for general rather than specific aid for some individual variety of educational activity and concerns a phase of State and local public service involving nearly one-third of the total governmentalcost payments of the States and their subdivisions. This memorandum concerns two phases of this problem: First, the ability of the various States to maintain a satisfactory standard of educational efficiency with reasonable tax rates and a reasonable diversity of tax policies, and, second, the principal classes of proposals for escape from present difficulties.
GENESIS OF MALDISTRIBUTION OF TAXABLE RESOURCES
In the early days of American life-that is, during the Colonial period and the first half century or so of national existence-economic activities in America were localized in such a fashion that, considering the meager needs for support of public services, traditional tax measures, particularly those levying on property and polls, provided an adequate means of financing the comparatively simple needs of State and local government. Measures of taxable capacity were the ownership of tangible property and, with relatively even income-earning capacity of various members of the frontier community, polls. In this situation it is not surprising that the only important sources of State and local income, with occasional exceptions, were taxes on specific classes of property, on polls, and, particularly in the South, on certain occupations. As a matter of fact, it was not until near the middle of the nineteenth century that the State constitutions more or less generally incorporated provision for the uniform taxation of property. The development of this provision arose from multiplication of classes of property during the second quarter of the century and from a sense that fairness, as well as administrative convenience, dictated the same tax rate on each type of property.
With further economic developments, however, such as occurred in the period of the fifties, and at an accelerated pace during and following the War between the States, the comparatively simple economic status theretofore existing disappeared. One of the most revolutionary developments for present purposes was the growth of the corporate method of doing business and the consequent development of types of property not previously known-or at any rate not theretofore existing in large amounts. Moreover, newly developed means of transportation and communication, which came coincidently, tied the various parts of the country together and contributed materially to the disappearance of localized property and income characteristic of earlier days.
The 75 years following 1850 witnessed the development on the one hand of increased needs for governmental services and on the other the inadequacy of property, polls, and local occupations as bases for taxation. Of course,