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Educational finance in western Canada Le Neveu, Allan Henry 1924

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E d u c a t i o n a l Finance I n W e s t e r n Canada by A l l a n Henry Le Neveu  A T h e s i s s u b m i t t e d for t h e Degree of MSTBR OF AR'PS i n t h e Department of ECOUOMICS  *  .  The University of British Columbia APRIL, 1924.  U . B . C LlBRARY I om, m. UÊ* ç.ï.m'LâxJLï.m* J)"£>é  Eduoational Finance in Western Canada  Allan Henry Le Neveu  A Thesis submitted for the Degree of MASTER OF ARTS ih the Department of BCQNÛMICS  The University of British Columbia APRIL, 1984.  Table  Of  Contents.  Chaoter. I  The Problem.  II  The Amount Spent On Education By The Western Provinces.  III  Some Further Comparisons And Conclusions.  IV  Ways In Whioh Eduoational Appropriations Are S p e n t .  V  The B a s i s Of a p p o r t i o n m e n t .  VI > Conoluding Remaries.  1 Eduoational Finance in Western Canada Chapter 1. The  Problem.  The study of Publio Finance has received considérable a t t e n t i o n since the war.  Indeed for some time p r i o r to the  o e s s a t i o n of h o s t i l i t i e s t h i s study has olaimed an i n c r e a s ing c o n s i d é r a t i o n in o f f i o i a l and even i n u n o f f i o i a l  circles.  The reason for i t s r a t h e r sudden prominenoe in the publio eye i s q u i t e obvious t o one who gives the subjeot a monent's thought.  The proseoution of the war imposed a heavy financ-  i a l burden on the b e l l i g e r e n t nations*  To meet the cost of  oonducting m i l i t a r y opérations thèse n a t i o n s not only adopted a severe t a x a t i o n polioy, but incurred huge debts by publio borrowing.  Sinoe government war loans must be l i q u i d -  atéd u l t i m a t e l y by t a x a t i o n the tax burden in those eountr i e s involved in the great Buropean struggle w i l l be g r i e v ous for many years t o oome.  I t i s when the shoe begins t o  pinoh t h a t our a t t e n t i o n i s d i r e o t e d t o i t .  Likewise, the  orushing nature of t a x a t i o n burdens today, has aroused an, unpreoedented i n t e r e s t in the whole study of Public Finance.  2 The only salutary me ans of relieving or reducing tiie burden of taxation is by ensuring the striotest eoonomy in publio expenditures. Publio opinion seems to hâve realiaed this. In every quarter we hear the ory for retrenchment. The Government must ourtail its expenditure ail along the line. Save where it is absolutely essential, no new appropriations on capital aooount must be made. Not only, however, has this ory gone out as a demand for réduction in Capital expenditure, but also as an urgent and insistent appeal for the élimination of ail waste and extravagance in the administration of sums set aside for the necessary ourrent expenditures. "What we want," you will hear the business man say,"Is effioienoy in the handling of publio moneys; the government must oonduot its affairs in a businesslike way. " -o Thus we see that the heavy taxation burden made necessary by the war debt,has in a sensé been a boon to the oommunity. It has stiraulated in the layman an inoreasing and, it Is tô be hoped, a more intelligent interest in taxation problems;as well as in the diffioulties involveà in the administration of publio revenue. In the gênerai outory against waste, extravagance and unneoessary expenditure in publio services it was only to be expeoted that the field of éducation was by no means overlooked. The administrâtors of the publio servioe of eduoat-  3 ion were oharged by many as the greatest s inné r s in the way of ineffioienoy and laxity in observing striot 'business' prinoiples of opération. But though such opinion was more or less generally aooepted, little inquiry was made into the aotual state of affairs to disoover after soientifio investigation to what extent this indietment was true. Publio opinion, in our own province of British Columbia has been no exception. On ail sides we hear the statement made that too muoh money is being spent on éducation, espeaially on higher eduoation; and that suoh money is being literally'squandered1 as a resuit of a gross mismanagement in its administration. Partly out of a désire to gauge,if possible,the truth of suoh charges, partly beoause the subjeot affords an opportunity to do some original work in a field hardly more than pioneered,the writer has ohosen as the subjeot of this thesis, a study of certain features of "Eduoational Finance in Western Canada," with.. spécial référence to our own province of British Columbia, The purpose of this thesis is to disoover just how muoh the governments of the western provinoes are spending on eduoation. It is to be expeoted, that after we hâve oonsidered what sums the governments set aside for eduoational purposes, how they compare with amounts spent on other government services, how they coinoide with eduoational expendit* ures in the years before the war,eto. , we will be in a worchy  4 p o s i t i o n t o pass judgment upon the popular a l l é g a t i o n s t h a t too muoh money i s being spent on éducation. A .vord or two, f i n a l l y , i n regard to the other ohargethe mal-administration of the expenditure for eduoationw i l l not be amiss. Before a s a t i s f a c t o r y and adéquate answer to t h i s oharge oould be given an i n v e s t i g a t i o n i n t o èduoationa l o o n d i t i o n s , so thorough t h a t ifc would partake of the nature of a âohool Survey, would be neoessary. I n o i d e n t a l l y , i t may be remarked t h a t time may n o t . b e f a r - d i s t a n t when suoh a survey w i l l be undertaken. A widespread a g i t a t i o n with t h a t end i n viev» i s a l r e a d y rousing publio i n t e r e s t and sympathy. Howsoever, though our examination must n e o e s s a r i l y be somewhat s u p e r f i o i a l and narrow i n i t s soope, we are oonfident t h a t we s h a l l be able to f u l f i l l i n some appréciable degree the seoond purpose of t h i s t h e s i s - - a o r i t i o a l observation of the mariner of whieh the eduoational a p p r o p r i a t i o n s are expended and apportioned—and thus disoover, p a r t i u l l y at  least,  how muoh t r u t h t h e r e i s i n the oharge of mal-administration of eduoational expenditure. I n any oase , whatever be the oonolusions v»e are able t p a r r i v e a t as a r e s u i t of our i n v e s t i g a t i o n , they are by no means t o be aooepted as f i n a l . They should be regarded only as t e n t a t i v e f i n d i n g s . The information we should very muoh l i k e t o hâve has not always been o b t a i n a b l e , and muoh mat e r i a l we hâve been able t o o o l l e o t has been so h o p e l e s s l y  5 oonfusèd and inadéquate as to render it of little praotioal value. Nevertheless, though our researoh ha s not brought to light suffioient data to serve as a basis for more than a few temporary oonolusions, it has raised questions and indioated problems that must face future explorers in this field. Howsoever ,with suoh oonolusions and questionings we are not for the moment oonoerned. 0u r présent attention will be direoted to our first purpose-- an examinâtion of the sums spent by the western provinces for éducation.  i  6  Chapter 11 The Amount Spent On Eduoation By The T/estern Provinces.  In order that we may develop the first purpose of this thesis satisfaotorily it would be well for us to make comparisons as often as is possible.  Show ing the actual amounts  spent and how they are spent would not, of course, meet the contention that too muoh money is being spent on eduoation. We must endeavor to explain how the sums spent today oompare with those expended, say, before the war.  Realizing, how-  ever, the diffioulties involved in attempting to draw oomparisons without a eomprehensive knowledge of conditions, we shall approaoh the subjeot with great oaution and présent only the most striking comparieons. In the first place, let us note the expenditure by the governments in the western provinces on eduoation in 1913, just before the war, and in 1922, and observe also how the expenditure at thèse two periods compares with the total expenditure of the governments in both instances.  It must  be understood that thèse expenditures are on ourrent aooount only. The Publio a.ooounts of the provinoes for thèse two years disolose the following figures;  Saskatohewan Total Expenditure  Eduoational Expenditure  1912-13  $4,656,800.43  $ 612,220.00 or 12%.  1922-23  12,823.208.81  3,043,987.96 or 24#.  Alberta lear.  Total ExPenditure  1913  $ 5,225.584.14  1922  11,235,192.22  Eduoational fixPeAditure ;  713,733.36 or 14^  2,444,689.70 or 21%  B r i t i s h Columbia  la&c  T o t a l Expenditure  Eduoational ExPenditure  1913  | 9,000,000.00 *  $1,141.070.43 or 13^  17,436.486.92  3,432.919.23 or 20%  1921-22  In every Qase we notice t h a t the p r o p o r t i o n t h a t Eduoat i o n a l Expenditure bears t o the t o t a l expenditure on current aooount has inareased from about 1Z>% in 1913 t o over 20^ i n 1922.  In examining the items in the ourrent aooount s of the  provinces during thèse two years we find t h a t both Publia Debt and Education hâve inoreased, r e l a t i v e l y , t o a s t r i k i n g degree.  , The expenditure on almost every government service  has inoreased, a b s o l u t e l y , but i n many oases the p r o p o r t i o n "approximately  8 to the total expenditure has deolined with the passing of years.  Publie Works and the Administration of Justicef  espeoially the former, hâve about held their own»  But,  obviously, in order that Public Debt and Education might make suoh outstanding relative gains, it was inévitable that the expenditures on other government servioes should hâve deoreased relatively from 1913 to 192S. An aocount of thèse government's expenditure for éducation just prior to the war and in the very récent years would hardly be complète were we to dismiss the question of capital expenditure entirely from our considération.  We appréciât©  fully the diffioulties involved in an attempt to olassify and compare capital expenditures at two partioular periods, ie. , attivo distinot years.  Obviously, the most satisfactory  manner of studying expenditure on capital aocount is to note the trend of such expenditure over a spaoe of several successive years.  Though, .unfortunately, we hâve been unable  to colleet the aotual figures representing capital expaaditure o^era period of suocessive years, we hâve been able to gather from eduoational reports an insight into this gênerai trend or development.  But before oonsidering further this question of  the dominant course of expenditure on capital aocount over the ten years sinoe the advent of the war, let us examine the aotual amounts spent by the governments of the western pro-  9 vinoes, as oapital expendituns on éducation, in the years U13 ani1922.  Though perhaps not partioularly signifioant,  thèse  figures w i l l , we t r u s t , be of some i n t e r e s t . Saskatohewan Vfiar  Expenditure On Capital Aooount.  1912-13  § 323,584.69  1922-23  443.930.80 Alberta  Year  Expenditure on Capital Aooount.  1913  $ 139,264.32  1922  557,246.34) 386,658.40)  ( I t might be well at t h i s point to offer a word or two of explanation.  Thèse figures were oompjlled after a oareful  examination of the Public Aooounts of thèse provinoes.  In  a i l , but the 1922 report for Alberta,the seotion devoted to Bduoational Expenditure oontained only expenditure on ourrent aooount.  We found, however, the desired information l i s t e d  in the seotion, Publia Vforks, Capital Aooount. the 1922 Publie Aooounts of Alberta, the f i r s t  In regard to figure  §557,246.34 represents the amount spent on buildings, struct u r e s , e t o . , as oolleoted from the Publio Works Expenditure,  10 C a p i t a l Aooount,  The second sum, $386,658.40 was classed as  an Eduoational Expenditure, Capital Aooount, and o o n s i s t s of Advanoes t o Sohool D i s t r i c t s and Loans t o Normal Studencfcs. Perhaps t h i s sum may hâve been intended as something i n the nature of an ' e x t r a o r d i n a r y ' expenditure.  The fact t h a t the  year 1913 shows, for A l b e r t a , a r e l a t i v e l y small o a p i t a l exp e n d i t u r e , |139,264.32 as oompared with 1922, $557,246.34, i s at f i r s t glanoe somewhat a s t o n i s h i n g .  This ourious s i t u a t i o n  ix explained by the fact t h a t in the year 1922, $552,000.00 out of the $557,000.00 went towards the c o n s t r u c t i o n of the now Normal Sohool and I n s t i t u t e of Technology a t Calgary. Suoh an incident l i k e the above, where a huge expenditure f a l l s due at one p a r t i o u l a r y e a r , shows the u t t e r impossib i l i t y of t r y i n g t o compare o a p i t a l expenditure by referenoe only tû two speoial y e a r s , ) Before, however, leaving t h i s examination l e t us observe the s i t u a t i o n hère i n B r i t i s h Columbia i n regard t o c a p i t a l expenditure in the years 1913 and 1921 and 1922, Year  C a p i t a l EyQftnditure.  1913-14  $ 637,490.67  1921-22  379,902.46  1922-23  241,898.24 *  When we bear i n mind the faot t h a t the value of the d o l l a r *These f i g u r e s are obtained from The School Reports for thèse y e a r s .  11 was muoh less in 1921 and 1922 than in 1913, and even so, the latter year indioates an expenditure on oapital aoc'ount of about twice the amount that was expended in 1921 or 1922, thèse figures, insufficient as the y are as a basis for oomparison, nevertheless give us a clue to the mystery we wish to unfold.  ¥e will, then, prooeed to examine more closely  the gênerai trend of oapital expenditure over the past décade. A perusal of the Sohool Reports of the Western Provinces for the year 1913 and the past few years disoloses a rather indistinct, but yet disoernible, development in regard to the faotor of oapital expenditure.  The course of this expenditure  in any one province seems to maintain a rough relation to the courses followed in the other provi&œs; and this notioeable relation affords us a justifiable ground for outlining what we believe to be the gênerai trend over the past ten years. In order that we may broaden our field of investigation let us in the first place reveal the situation that has existed in the Province of Manitoba. In the annual report of the deputy-minister of eduoation in the Public Sohool Report for 1913 we find some interesting information in regard to eduoational-finanoial conditions in Manitoba.  In a section entitled 'Value of School Property'  he states; "The total value of ail sohool property has increased from |2,227,645.00 in 1904, to $8,780,076.00 in 1913. This has been prééminently a period of advanoe in the style  12 and q u a l i t y of our sohool a r c h i t e o t u r e ; larger buildings hâve been b u i l t , many having been oonstruoted of permanent m a t e r i a l . . . I n 1904 t h e r e were 1,218 sohool houses, and t h i s number has now inoreased to 1 , 4 4 7 . . . During the year oovered by t h i s r e p o r t , debentures to the amount of $594,200,00 were approved by the Department t o pro.vide new b u i l d i n g s , or t o improve e x i s t i n g b u i l d i n g s , " Aooording t o the deputy-minister we gather t h a t the 10 years p r i o r t o 1914 were years"of advanoe" i n sohool b u i l d i n g , Moreover, on examining the s t a t i s t i o a l ohart i n t h a t r e p o r t , giving a summary of the t o t a l r e o e i p t s and expenditures by the government and munioi p a l i t i e s over most of t h i s period we find the following f i g u r e s l i s t e d under the expenditure on; SflJaoaA Buildings, e t o « , 1907  $ 460,200,20  1908  582,033.95  1909  641,899.91  1910  830,431,66  1911  1,199,288.47  1913  1,420,881.95  Thèse figures oonfirm the statement made by the deputy-mini s t e r , t h a t the years 1904-13 witnessed in the provinoe of Manitoba a steady growth of expenditure on o a p i t a l aooount for eduoational purposes, Though the 1922 r e p o r t oontains no review of eduoational conditions by the deput y-mini s t e r we are able t o g&uge with  13 some aocuraoy the tendenoy in c a p i t a l expenditure for eduoat i o n over the period 1913-22 by a study of the s t a t i s t i c a l aocount of r e o e i p t s and expenditures in the province from 1915 t o 1922.  The t o t a l sum expended by the government and  m u n i c i p a l i t i e s on c a p i t a l aocount i s a f o l l o w s : Bypfinditure On B u i l d i n g s . B t c . 1915  $ 1,358,533.40  1916  823,266.32  1917  382,988.34  1918  440,221.49  1919  556,071.54  1920  958,932.91  1921  2 ,081,176.00  1922  1 ,947,527.21  We notioe i n examining thèse f i g u r e s t h a t from 1915 t o 1918 there was a sharp deorease i n c a p i t a l expenditure, but; from 1919 the expenditure r a p i d l y mounted t i l l in 1921 and 1922, about $2,000,000 was being expended on c a p i t a l aocount for éducation.  This progression i s s i g n i f i c a n t in t h a t i t r e -  présenta the t o t a l expenditure on c a p i t a l aocount by the government and m u n i c i p a l i t i e s combined over the period we are-studying. We may now t u r n our a t t e n t i o n t o the Province of Saskatahewan, and seek t o disoover the trend of c a p i t a l expenditure t h a t obtained t h e r e from 1913-22. »  14 i<rom the report of the de put y-mini ster of éducation in the Saskatohewan Sohool Report for  1913 we gather the following  figures; 'The amount expended on sohool sites and buildings for the year 1913 '.vas £2,031.489, an inorease of $614,359 over 1912. In order that we may study the gênerai relationship existing between the Provinoe of Manitoba and that of Sasleatohewan in regard to the progression of expenditure on capital acoount over that period from the outbreak of the war till the year 1922, it is neoessary to disoover the sums spent on Sohool Buildings* Grounds, eto. , by the government and munioipalities in Saskatohewan.  We hâve already examined the figures for  Manitoba on this phase of the question.  The reports avail-  able disolose the following information! BxPendfture On Sohool Buildings. Bto.  •  1917  $1,136,599.81  1918  990,309.71  1919  1,546,622.51  1920  2,099,350.50  1921  1,854,456.16  1922  1,209,293.53  Even a oursory comparison of the figures of thèse tv;o provinoes e duo es a noteworthy similarity of development.  In both  oases the amount spent in 1913, a time when the dollar wotild buy muoh more than it has been buying in the last six or  15 seven years, exceeded amounts spent in the suoceeding years, till th.© 1920 and 1921 are reached.  Unfortunatelyi a very  important missing link, the years 15 and '16 in Saskatohewan, makes it impossible to arrive at an adéquate oomparigon from 1913 to 1918.  But the statistios gathered seem to point to  a more or less regular degréssion from 1913 to 1918.  Then  in both instanoes there is a sharp upward trend to 1920 and 1921 with a final falling off in the year 1922.  5uoh, then,  is the rough relation existing between the two provinoes, a similarity which gives us reason to believe that ise hâve determined the gênerai oourse of capital expenditure over the décade, 1913-1923. ^n the Alberta and British Golumbia reports the same progression is indioated.  In the 1913 Report for Alberta the  deputy-minister te,lls us in no unoertain words that "one of the outstanding features of the year was the remarkable aotivity in school building."  T^e report for 1913 in our own  province shows that the government then spent twice as much as it has been doing in the past couple of years on capital aooount.  Moreover, the reoent reports for both provinces  refer, in regard to fiscal affairs, of the policies of retrenohment followed by provincial and municipal authorities as a resuit of the outbreak of the war. ïïhether thèse two provinoes hâve revived in appréciable degree their expenditures on capital aooount from 1919 to 1922 as was the case  16 i n Manitoba and Saskatohewan we a r e u n a b l e t o sa. y w i t h aoouracy.  S t a t i s t i o a l d a t a i n t h i s r e g a r d for A l b e r t a and  B r i t i s h Columbia has n o t been a v a i l a b l e i n r e o e n t  reports,  i e . i c a p i t a l e x p e n d i t u r e for b o t h government and m u n i o i p a l aooounts oombined.  Howsoever, t h e f o l l o w i n g f i g u r e s  show-  ing the v a l u e of Sohool B u i l d i n g s and Grounds i n A l b e r t a d u r i n g the p a s t few y e a r s a r e s u g g e s t i v e :  Value Of Safa&al Buildings and Grounds. 1917  $14,486,014.29  1918  14,863,976.33  1919  15,892,920.05  1920  16,824,719.25  1921  18,055,485.21 (1922 not  listed)  Thèse f i g u r e s do seem t o show t h a t t h e r e c o v e r y i n c a p i t a l e x p e n d i t u r e w i t n e s s e d i n Manitoba and Saskatohewan i n t h e y e ^ r s immédiately f o l l e w i n g t h e o o n c l u s i o n of t h e war h a s a l s o been é v i d e n t i n t h e Province of A l b e r t a , V/e hâve now o o n s i d e r e d the o u r r e n t e x p e n d i t u r e of the governments of the w e s t e r n p r o v i n o e s for é d u c a t i o n i n 1913 and  1922 and examined i t s r e l a t i o n t o t h e t o t a l  on o u r r e n t a o a o u n t .  expenditure  V/e hâve a l s o d e a l t w i t h t h e  subjeot  of c a p i t a l e x p e n d i t u r e over the p e r i o d i n t e r v e n i n g between t h è s e two y e a r s i not o n l y on government aoaount but a l s o on t h e aocount of the p r o v i n c i a l government and m u n i c i p a l i t i e s  L7 combined. Following from this treatment a fitting conclusion to this chapter would be effeoted if an attempt should be made to set forth in a summary fashion the total expenditure on ourrent and oapital aooount of both the provincial and municipal governments for the years 1913 and 1922. V,rith thèse grand totals let us, lastly, oonoern ourselves. In order that the following groups of figures may be understood in their true meaning an explanatory word or two is neoessary. In the first plaoe, it would be well to point out how the grand totals were oomputed. Erom the totals, as listed in the S«h.ool Reports, it was essential for us to subtraot sums paid on debentures and maturing notes, as well as unexpended balances, before we were able to arrive at the figures representing the truf  expenditure in.toto for the year.  Sinoe British Golumbia Reports presented only aotual amounts spent on eduoation suoh deduotions were unneoessary. The seoond point we wish to explain is in regard to the method we propose to follow in présenting the groups of figures oompiled. We shall first set forth the grand total for any partiaular province for 1913 and 1922, and, then, beside thèse totals plaoe the amount of législative grants for the oorresponding years. Then by subtraofring the législative grant from the grand total we shall hâve a rough estimate of the amount spent by the munioipalities for eduoational purposes for the year#  18 Furthermofre, i t must be observed t h a t by l é g i s l a t i v e grant we mean,in referenoe t o Àlberta and Saskatohewan, j u s t the sum oontributed by the p r o v i n c i a l government under the Sohool Grants Aot, but i n regard t o Manitoba and B r i t i s h Golumbia we inolude, i n t h a t term, the t o t a l government expenditure. Howsoever, sinoe the sums d i s t r i b u t e d under the Sohool Grants Aot oomprise about seventy-five per oent of the t o t a l government expenditure t h i s point of différence i s only of s l i g h t importance. I t would be w e l l t o group the s t a t i s t i o a l data for Alberta anà Saskatohewan t o g e t h e r : lâiS $5,504,194.36 764 r 165.51  Saskatohewan Grand Total  $4,930,104.82 461.288.56  $11,501.130*82  L é g i s l a t i v e Grant  $4|740,028.85 or 86% Municipal Bxpenditure  19J,3_  1££2  Alerta Grand T o t a l L é g i s l a t i v e Grant  1.971.139.23 |  9,529,991.59 or 8 $  1222. $12,358.371.36 * 1.241.518.32  14,468,816.26 or 91% Municipal Bxpenditure $11,116.853.04 or90$ The Manitoba and B r i t i s h Golumbia figures may properlybe considered t o g e t h e r : * In the 1922 Alberta Sohool Report no summary of the t o t a l r e o e i p t s and expenditures i s l i s t e d f only t o t a l s . Consequently the £12,358,371.36 i s the t o t a l without the necessary déduction of debenture and note payments. Judging from a i l other cases the t r u e amount would be $9,000p000. . vappr• i  19 1913  Manitoba  #3,807,623.38  Grand Total  564.558.62  1922 £9,802,557.01  Législative Grant  1,947.022.57  #3,243,064.76 or 85% Municipal Bxpenditure $7 ,855 ,534.44 or80^ 1913  British Columbia  $4,634,877.56 l f 888t654.11  Grand Total  '  19,22 , $7,630.009.54  Législative Grant  5.176,686.28  $2,749,223.45 or 59% Municipal Expenditure $4,453,323.26 or58% An examination of thèse figures brings to light one very noteworthy point.  We refer to the peouliar différence that  exists between the province of British Columbia and the other provinces in the relation which the total municipal expenditure holds to the Grand Total.  In the other provinces ne  find that the municipal expenditure in both 1913 and 1922 amounts to as high as 80 to 90% of the Grand Total Bxpenditure.  Yet in British Columbia this expenditure on the part  of the munioipalities maintains only an average of about 60% of the total,  A partial explanation for this striking  divergence from the normal may be found in the fact that, as already pointed out above, the term'Législative Grant' comprises in the oase of British Columbia the total amount ©xpended by the provincial government on éducation.  If in  the cases of Saskatchewan and Alberta the figures representing the législative Grant included not only the sums con-  2:0 tributed by the government under the Sohool Grants Act, but also the total amount set aside by the government for éducation, the resulting peroentages would hâve been somewhat différent.  Let us take an example.  Under Législative Grant  for Saskatchewan for year 1922 we find the sum $1,971,139.23. The Grand Total listed there was $11,501,130.82.  The re-  sulting expenditure by the munioipalities was £9,529,991,59 or Q?>% of the Total,  On returning to an earlier part of  this chapter we find that the total amount expended by the provincial government of Saskatohewan for 1922 was $3,000,0004-, On this basis resuit s would be somewhat at variance with those just presented.  Since our Législative Grant would  now be $3,000,000 the Grand Total wauld be $11,501,130-, 82 plus the différence between $3,000,000 and |1,971,139.23 or |12,529.991.59.  ' Our resulting expenditure by the munioi-  palities would obviously be the same as in the preoeding case, $9,529,991.59, but, since our Grand Total is larger, the municipal expenditure would necessarily be a smaller perôentage of this Total.  Àotually, we find it to be 76^.  The same oondition would, of course, also obtain in the oase of Alberta if we should utilise the total sum expended by the provincial government for eduoation, which in an earlier part of this thesis we found to be, in the year 1922, |2,444,689,70, instea^. of that part known as the sum distributed by the government to the munoipalities under the  21 Sohool Grants Aot, which in the statistioal summary at the beginning of this seotion was seen to be $1,241.518.32. But even after ail modifications allowable hâve been made the disorepanoy would still exist.  In the oase of Manitoba  where the Législative Grant is understood in the same sensé as in British Golumbia the percentage that munioipal expenditure maintains to the tdal still is very high, hovering around 80%,  If the percentage were obtained for Alberta  and Saskatchewan on the same basis as in Manitoba and British Columbia our results would still indicate a situation in whioh municipal expenditure would be found to bear a relation of 70 to 80% of the Grand Total. Erom this examinâtion we are prepared to make oertain conclusions.  In the first place, it ma y be stated that after  everything has been taken into considération the expenditure for eduoation by the municipalities in the provinces of Manitoba, Saskatchewan and Alberta amounts on the average to about 75% of the total expenditure, the provincial governments contributing only about 25%.  In British Columbia,  on the other hand, the proportions are roughly 60 to 40. But such a conclusion shou.ld not be taken too seriously for it is stated with some diffidenoe hère.  The reason for  our hesitanoy and uneertainty in propounding this généralisation is this;  the Sohool Reports for British Columbia  oontain no statement of the total receipts and expenditures  22 by provincial and municipal governments oombined for educational purposes as vue find in the reports for the other provinoes.  A detailed statement of how the government grant  is expended is given.  Below the total of the expenditure  on government aocount, we find another total, being the sum spent by the municipalities, and then at the base of the oolumn we find a final total, described as "Grand Total Gost of Kduoat ion.'•  The total, purporting to be the amount spent  by munioipalities, may be one of two or threethings.  It may  be, as in the oase of the other provinces, the total amount spent by the munioipalities on current and capital aocount. It may represent only the ourrent aocount of the munioipalities.  It may inolude suoh items as sums expended on de-  bentures and maturing notes.  Sinoe no statement of items  making up the total, but only the total, is given we are unable to judge what that total represents.  Perhaps the  second surmise is the nearest the truth, ie., it may be the sum total of expenditure by municipalities on current aooount, The final conclusion we wish to make concernsthe question of o er cent âges dur ing the separate yearly periods.  In Man-  itoba it is évident that the percentage that the tdal municipal expenditure bears to the Grand Total is less in 1922 than in 1913. In 1913 we find the munioipal expenditure oomprising 85% of the Grand Total but in 1922 only 8Qg. Saskatohewan a similar deoline is noted.  In  In 1913, in this  23 provinoe, 86% of the tcbal expenditure for éducation was borne by the m u n i o i p a l i t i e s while in 1922 t h i s peroentage had fallen to 83^.  Alberta préserves a r a t h e r s t a b l e r e l a t i o n , the 1913  tounioipal expenditure being 91$, and in 1922, 90% of the Grand T o t a l .  But, as explained in a footnote, we were not  able to make the proper déductions frorn the Grand T o t a l , ^12,358,371.36 in Alberta for 1922.  A t r u e r estimate of  the Grand T o t a l , making allowanoe for debenture and note payraents, would be $9,000,000 p l u s .  On the b a s i s , say, of a  sum as high as $'9,500,000 the peroentage would be l e v e l l e d to 87% of the Grand T o t a l , the L é g i s l a t i v e Grant remaining the same, §1»241,518.32, and the new munioipal expenditure being the différence betvïeen £9,500,000 and £1,241,518.30.  On  t h i s new computation we vjould discover hère a l s o a l i k e deorease from 91% in 1913 to 87% i n 1922.  Thèse deoreases  are of minor signifioanoe ranging only from 3 t o 5%. in B r i t i s h Golumbia a uniform r e l a t i o n i s maintained.  Finally, In  1913 munioipal expenditure amounted to 59% of the Grand Total while in 1922 i t stood at 58%.  Thus i t i s seen t h a t in a i l  the western provinces the peroentage t h a t the expenditure of the m u n i o i p a l i t i e s bears to the Grand Total Expenditure has remained f a i r l y constant with the passing of y e a r s .  24  Chapter  111  Some Further Comparisons ^nd Conclusions.  There was one important considération purposely avoided i n the previous chapter, a considération whioh i s e s s e n t i a l to an adéquate and soient i f i o method of drawing oomparisons. This i s the a p p l i c a t i o n of the index number.  Since the  d o l l a r would by no means buy as muoh in 1922 as in 1913 i t i s inadéquate to oonsider absolute e q u a l i t y i n amounts, as r e p r e s e n t i n g a true r e l a t i o n .  In other words, if the govern-  ment spent £ 100,000 on a c e r t a i n fOrm of éducation i n 1913 andalike sum in 1922 i t i s not t r u e that i t i s oontributing to t h a t form of éducation an equal value in 1922 as in 1913. Bearing t h i s i n mind «e must ask ourselves the q u e s t i o n - How muoh has money depreoiated in value since 1^13?  The  Labour Gazette présents the following Index ïïumber: Average P r i é e s , 1913—100,0 Average P r i é e s , 1922--150.4 If i t takes $1.50 to buy in 1922 what £1£0 would buy in 1913 then the value of money must hâve f a l l e n 33 1/3 % over t h i s period.  Taking' t h i s important faotor into considér-  a t i o n , we disoover that the expenditure of 1150,000 in 1922 i s équivalent in buying power to £100,000 in 1913, and t h a t +>,a>.? ,•«, ac caaj aauaJJLfcg ifl lilOQ.OOO in 1922 to f 100,000  25 in the year 1913. We most a s s u r e d l y d o not propose to apply t h i s further oomp l i o a t i o n , of the index number, to the many oompurative s t a t i s t i o a l s t a t e n e n t s of :he previous ohapter. e n t a i l needless r é p é t i t i o n of points alrtady stres3yd.  I t vould  suffioiently  lioreover, i t s a p p l i c a t i o n vould in many cases  only aooentuate o r , oonversely, mitlgat* a tendenoy, but in no wa>y bring forth d e f i n i t e n e s s out of something i n d e f i n i t e . An i l l u s t r a t i o n «111 s u f f i s * to aake t h i s proposition o l s a r . In the f i r s t s t a t i s t i o a l ohart i n ohaptsr 11 we find f l g * a r t * representing the t o t a l government expenditure on sur* rent aocount for the years 1913 and 1922, fend besids t h è s e , ths suas spent on oduoation for the sams ye^rs, and the peroentages the eduoational expenditure bore to the t o t a l expenditure.  Now taking, f ° r example, the sums spent on éd-  ucation i n the f i r s t provinoe, Saskatohewan, i n ths years 1913 and 1922.  Ws found the eduoational expenditure by that  government to be $612,220.00 i n 1913, and in 1922, $3,043,98193. e note a s u b s t a n t i a l inorease in 1922 over 1913*  Ob-  v i o u s l y , when we remenbsr that l t takes £1.50 i n 1922 to buy what $1*00 .vould buy in 1913 t h i s inorease i s not so s t r i k i n g . Thus the a p p l i c a t i o n of the index nu.ber hère has tended to mitigate what seetaed at f i r s t an extraordinary inorease. s t i l l we hâve made no d e f l n i t s and exact a n a l y s i s .  But  V.'e don't  know how far the r i s e i n prioea or the f a l l H n value of money  26 enters in, how far it oooasioned the increase.  Undouttedly,  the government bore in raind the high level in prioes in determining the eduoational expenditure.  But whether it sought  to regulate its apportionment aocording to an index of the value of money in 1922 as oompared with 1913, for example, is uneertain.  In faot it is extrêmely doubtful that this  government, or any of the governments with whioh we are oonoerned, toox into aooount the exaot change in the value of money.  Moreover, we are unable to asoertain how far that  inorease in expenditure is due to the broadening of the soope of eàueational aotivity, to the resuiting expansion ail along the line, to the great inorease in the number of students. Pherefore, sinoe in our superfioial survey, in our soratohing on the surface, we oannot hope to understand and estimate a thousandth part of the phenomena that are collectively responsible for such an inorease, we oan only say that we don't know how far the dépréciation in the value of money influenced the increase in expenditure, how far the growth of eduoational aotivity induoed that increase. latter -sas the fundamental oause.  Undoubtedly.the  Probably the other faot or,  insignifioant as it must be in this oase where the eduoational expenditure in 1922 is almost five times as great as in 1913, was, nevertheless, by no means fully aocounted for in the government apportionment. There are ore or two instanoes, however, amongst the groups  27 of oomparative figures in the second ehapter in which r é f é r ence to the exact index in the oh^nging value of money i s of some s i g n i f i o a n o e .  In oonoluding the review of the trend  of c a p i t a l expenditure in the provinces of Lianitoba and Saskatohewan me observed t h a t in 1913, a time when the d o l l a r would buy more than i n reoent y e a r s , more money was spent on c a p i t a l aocount than in any single year over the following succession of y e a r s , u n t i l the a r r i v a i ofI93Û and 1921.  ue-  membering t h a t i t took $1.50 in 1922 to buy what $1.00 would buyinlSI3,let us make a more aocurate examinât ion of the s i t u ation. In 1913, the c a p i t a l expenditure i n the province of Llanitoba for educational purposes amounted to $1,420,881.95.  Now  we noted t h a t there was an absolute deorease in suôh expendi t u r e hère in the suoajeding y e a r s .  I t was not t i l l the  year 1921 t h a t a l a r g e r sum than the amount expended in 1913 was spent on c a p i t a l aocount.  The a c t u a l expenditure was  $2,081,176.00 and in 1922 $1» ^47,527.21. the $1.50 t o  v 1.00  Supposing t h a t  r e l a t i o n t h a t obtained in 1922, taking  1913 as the b a s e , a l s o existed in 1921.  In faot the  différ-  ence in the value of money in 1922 from the value in 1921 was s l i g h t , so that we may with sli^ht inaoouracy t a i s the £1.50 as r e p r e s e n t i n g the s t a t e of the purohaâng power of money in 1921 as well as in 1922, $1,420,881.95.  The a c t u a l expenditure in 1913 was  Resorting to the round nu^bers $1,400.000  28 for s i m p l i f i c a t i o n , 3e find i t would take--150/100 times vl  ,400,000 - - £2,130,000 to equal in purohasinj power the  sum expended in 1913.  Therefore, in r é é l i t y the c a p i t a l  expenditure in 1913 was g r e a t e r than in 1921 and 1922 though o s t e n s i b l y about §600,000 l e s 3 .  The same s i t u a t i o n obvious-  i y holds t i u o in the oase of Saskatohe^an for there the c a p i t a l expenditure was f, 2,031,489.00 in 1913, which sum was exceedeu in. 1920 only when (-2,099,350.50 was spent, in vîhioh year we believe i t vould hâve taken oonsiderably more than ^1.50 to be the équivalent of ?1 # 00 in 1913, Ail t h i s goes t o show t h a t from the point of view of purohasing power more was spent on o a p t i a l aooount in thèse provinces in 1913 than in any year since that time.  The  rapid deoline in c a p i t a l expenditure down to 1919 was due no doubt to the polioy of r i g i d eoonomy foroed upon the government and the municipal a u t h o r i t i e s by war c o n d i t i o n s .  The  sharp up.7ard trend t i l l 1921 i s in large part explained by the fact that p r o v i n c i a l and municipal governments v?ere then making many much-needed ~nd long-delayed expenditures and in some degree o-ing to the high p r i c e - l e v e l vjhich prevailed during those y e a r s .  The decrease in 1^22 i s c o n s i s t e n t s i t h  the gênerai r e t u r n to the normal  and -vith tue eontinued  f a l i i n g of p r i é e s then ta^ing p l a c e . Though the index number, t h e r e f o r e , has been serviceable i n pointing out the phenomenon that 191o * i t n a s s e d g r e a t e r  29 capital expenditure in thèse provinces than more reoent years, that phenomenon surely does not give us ground for oonoluding that too much money is not being expended for oapital purposes, We saw that the expenditure on ourrent aocount by the provincial governments has inoreased four or five times sinoe 1913. We ooncluded that,even allowing for the dépréciation in the value of money, there was still a large increase. We attribut ed this inorease to the growth of eduoational aotivity in thèse provinces over the décade between 1913 and 1923. We made it olear that ,although we could disoover with reasonafcle aoouraoy how muoh" money was being spent on éducation, we oould not judge with any oertainty whether too muoh or too little was being spent, Suoh judgment oould be made oaly on the basis of an exhaustive survey of the whole field, far beyond the limite: of our partial treatment of the subjeot. The same oondition applies also in the case of capital expenditure. The simple faot that more money was really being spent in 1913 than in 1922 is no oÉiterion for passing judgment on the 1922 expenditure. It might hâve been neoessary, and from the articles appearing in the peports, it does seem that it was neoessary to spend more money on capital aocount in 1913 than in 1922, The years before the war were primarily years of development. In the oity of Vancouver itself, acoording to oivio reports, £558,585.14 was expended on capital aocount in 1913,and in 1922 not a oent was spent for capital purposes. Suoh instances  3U as this bring home to one a realization of the utter futility of attempting to assass reasonable amounts withoùt a Jaiowledge of the facts. Figures in themselves eonvey little or nothing. A complète survey of the number of students attending sohool, the number, size, yes, and the quality of s«rhools ereoted; suoh information is essential before one oan hope to pass fair judgment on the question of capital expenditure for eduoational purposes in récent years.  One sometimes wonders whether  some of those,and there are many, that are àrying out against the orowded and orammed conditions prévalent in our schools, are to be numbered amongst those 'that ory in vain1. It is indeed amazing that too suoh dissimilar ories - the outory against the 'fabulous1 expenditures on éducation, and the outory against the orowded and unsanitary oonditions in the sohools -shoulà be heard ai? the same time and in the same quarter. Therefore, although we would expeot a gpeater capital expenditure in the formative years before the war, the evidenoe of orowded conditions today, due largely to the enormous inorease of students, would incline us to believe that the capital expenditure on éducation in the western provinoes of late years has been by no means exoessive. Before oonoluding this ohapter ,however ,we would like to oarry our oomparative analysis a little further. pointed out in this ohapter  It was  that a host of faotors in the  eduoational field would hâve to be oonsidered before it would be possible  to state with any,, degree of aoouracy,  31 whether tion  the e x p e n d i t u r e  has  been  i n la t e y e a r s  oh  éduca-  in. keeping with the growth of eduoational  a o t i v i t y o r : out of a i l proportion t o t h a t development. Undoubtedly, one of the most important faotôrs entering into a t r u e a n a l y s i s of the s i t u a t i o n , i s the number of s t u d e n t s . On t h i s b a s i s we hâve been able t o c o l l e c t some i n t e r e s t i n g i n formation. Let u s , t h e n , t u r n our a t t e n t i o n , f i n a l l y , t o an exami n a t i o n of inoreases of l a t e years i n educational expenditure i n the l i g h t of oorresponding inoreases i n the number of students. S t a t i s t i o a l data dealing with t h i s subjeot are oontainei i n the I d u o a t i o n a l Reports of our own province. But before oons i d e r i n g t h a t information i t would be w e l l t o dispose of a c l o s e l y r e l a t à d phase of the subjeot peptaining t o conditions pbtaining i n the provinces of Saskatohewan and A l b e r t a . In the preoedihg' ohapter uve disoovered t h a t the t o t a l e x penditure of the government of Saskatohewan for éducation was $612,220.00 i n 1912-13. In the same year, the Educational Report informs u s , the t o t a l enrol.ment mas 79,882. Therefore, the oost t o the government of eaoh p u p i l on enrôlaient was $ 7 . 6 1 . I n 1922-23 the same government spent §3,043,987.96 on Education. The number of students e n r o l l e d in the same year ; was ,178,314. Therefore, the oost per pupil e n r o l l e d was now $ 17.05. Let us now turn to Alberta. The expenditure by the govern-  32 ment for éducation was $713,733.36 in 1913. At the same time there were 79,909 students e n r o l l e d . Therefore, oost per pup1 1 e n r o l l e d was $8.93 i n 1913. In 1922 the government expendi t u r e was $2,444,689.70. The t o t a l enrolment was 142,902, Therefore, the oost t o the government of eaoh student enrolled was. Ç17.10 in 1922. From t h i s s t a t i s t i c a l survey i t appears t h a t in "both provinoes the government oost per pupil enrolled has inoreased,by 1922, from <jî8 t o $10 over the 1913 o o s t . I n Saslcatohewan the oost has more than doubled with the passing y e a r s , while i n Alberta the oost has almost doubled. Bven allowing for the d é p r é c i a t i o n i n the value of the d o l l a r t h i s i s a notable a u g m e n t a t i o n of government o o s t . When we oonsider, a l s o , t h a t aooording t o Eduoational Reports for thèse provinces the average attendanoe i s only 54% of the t o t a l enrolment i n 1913,and 64% in 1922, in Saskatohewan,and 57% of the enrolment in 1913 and 70% i n 1822, i n A l b e r t a , we find t h a t , though the r a t i o t h a t the average attendanoe bears t o the t o t a l enrolment has inoreased in the year 1922 from 10 t o 13 per oent over the 1913 r a t i o , s t i l l the oost t o the government for eaoh student on the b a s i s of average attendanoe has inoreaâed oonsiderably i n 1922 over the oost of the year 1913. On the b a s i s of the peroentage t h a t the average attendanoe bears t o the t o t a l enrolment we may deduoe the a o t u a l oost t o the governments, in thèse two years,of eaoh p u p i l , from the  33 stand point of average attendance. e l i o i t the folloïving r e s u i t :  A rough esfcimate would  Since oost per pupil e n r o l l e d  i n province of Saskatohewan was Ç7.60 in 1913, and sinoe average attendance was 54% of the enrolment, the oost of eaoh p u p i l t o the government on b a s i s of attendance would be approximately Ç14.00.  Cost per pupil e n r o l l e d in the same  province was £17.05 i n 1922.  Since average attendance in  the same year was 64% of the enrolment, the oost on the b a s i s of average attendanoe would be approximately £27.00 i n 1922. In A l b e r t a we found t h a t cost per pupil enrolled was $8.93 i n 1913.  Since average attendanoe in t h a t year was 57% of  the enrolmenti the oost on the b a s i s of average attendance would be approximately §15.75. e n r o l l e d was $17.10.  I n 1922, the oost per pupil  Sinoe average attendanoe i n t h a t year  was 70% of the enrolment, the cost to the government of eaoh pupil on the b a s i s of average attendance would be approxima t e l y $24.60 i n 1922. Reviewing the s i t u a t i o n from the standpoint of oost to thèse governments on b a s i s of average attendanoe we observe t h a t in Saskataohewan there has been an increase of $13.00 i n 1922 over oost in 1913, and i n Alberta a muoh smallsr increase of about §9.00.  I n the former provinoe, on t h i s b a s i s , the  cost had not quite doubled at the close of the deoade from 1913--1922.  In A l b e r t a , the cost had only increased a l i t t t e  more than 50% over the same p e r i o d .  34 Me may now d i r e c t our a t t e n t i o n to the f i g u r e s i n the B r i t i s h .Columbia Sohool Reports on t h i s p a r t i o u l a r t o p i c , The following t a b l e shows the oost to the P r o v i n v i a l Government of eaoh pupil on enrolment and on average d a i l y a t t e n d anoe during the past t e n years:Year  Cost Per Pupil Bnrolled  Çost fer Pupil On Average Attendanoe.  1913-14  $ 20,04  $ 25.27  1914-15  21.78  26.65  1915-16  22.50  28.56  1916-17  22.47  27.83  1917-18  22.64  27.93  1918-19  24,88  31.59  1919-20  27.20  36.05  1920-21  29.01  36.38  1921-22  29.33  35.7 0  1922-23  27.92  34.07  As i n s p e c t i o n of thèse figures r e v e a l s c e r t a i n notable o o n t r a s t s to the r é s u l t a o b t à i n e d for Saskatchewan and Alberta.  The f i r s t question t h a t cornes t o mind i s t h i s :  Why was B r i t i s h Columbia spending $20.04 on eaoh pupil enr o l l e d back in 1913 when Saskatohewan was spending only $7.60 and Alberta but $8.93?  This amazing différence oan be  aooount;ed f o r , we b e l i e v e , by referenoe to a considération emphasized in the preoeding ohapter.  I t was there shown  35 that the peroentages the mtmioipal and government expenditure for éducation in Saskatohewan and Alberta bore to the Grand Total were about 75 and 25 respectively. we disoovered was an exoeption. approximately 60 to 40.  British Columbia  The relation hère was  Sinoe the provincial government  in this province has borne a considerably greater ratio of fehe grand oost of éducation than is the oase in the other provinoes, it is not unnatural to discover that the oost to the government per pupil enrolled, as well as on average daily attendanoe, in the year 1913 was muoh higher that the oost for the governmeats of Saskatohewan and Alberta,  The  same reasoning obviously holds true if we take the year 1922 instead of 1913 in order to draw this notewDrthy oontrast. Ànother oontrast, though less outstanding, is of suffioient importance to mer^Lt attention.  We found that the oost to the  government of Saskatohewan of eaoh pupil enrolled was in 1922 more than double the oost in 1913, and on the basis of average daily attendanoe, the oost in 1922 was slightly less than twioe the oost in 1913.  In Alberta, on the basis of en-  rolment, the 1922 oost was almost double the oost in 1913, while, on the basis of average daily attendanoe, the oost to the government was a little over 50^ greater than the oost in 1913.  Turning now to British Columbia we find muoh  smaller inoreases took place.  On the basis on enrclment,  the 1922 oost was less than 50^ more than the 1913 oost.  36 The same oondition holds t r u e in regard to average d a i l y attendance oost b a s i s .  Sinoe §1.50 i s équivalent in 1922  t o §1.00 in 1913, and since the oost per pupil enrolled was $20.04 i n t h i s province in 1913, i t would take 150/100 times 20.00 or 530.00 per pupil i n 1922 t o aehieve a t r u l y equal expense t o the government, on the b a s i s of the 1913 r e a l oost. A o t u a l l y , we find that the oost per pupil enrolled was $27.92 i n 1922, a defioienoy of $2.08.  The p r o p o r t i o n a l l y smaller  inorease in money oost t o the government in B r i t i s h Columbia than i n Albert a and Saslsatohewan i s i n t e r e s t i n g when me r e o a l l t h a t i n the second ohapter a t t e n t i o n was drawn to the faot t h a t government expenditure i n the l a t t e r provinces made a gain ranging from 3 t o 5% on municipal expenditure in 1922 as compared with 1913, in the r e l a t i o n t o the Grand T o t a l , while in B r i t i s h Columbia the relation of 60 t o 40 was maintained i n both y e a r s . Thus far we hâve been oonsidering t h i s question of c o s t , on the b a s i s of students enrolled and average d a i l y a t t e n d anoe ,from the stand point of the governments of the Western Provinces.  We might just mention, before conoluding t h i s  ohapter, t h a t Alberta School Reports deal -with t h i s same problem,.not from the point of view of the provincial', government, but from the position of the government and munioip a l i t i e s oombined.  In t h i s provinoe , t h e n , we find that  the oost to the government and m u n i o i p a l i t i e s per p u p i l  37 enrolled was $40.19 in 1913, and, acoording to average attendanoe , £69.90.  In 1921 the oost per pupil enrolled was $61*24  and, on the basis of average attendante, £87.09.  Applying  the index* whioh will roughly meet the 1921 situation, we disoover that a oost of :„40.19 in 1913 would equal a oost of 15 0/100 times £40.00 or $60.00 in 1921.  In other words,  the real oost to the provinoe from every souroe was slightly greater, on the basis of number of pupils enrolled, in 1921 than. in the year 1913.  Remembering thatthere was a greater  inorease in the oost to the government of Saskatohewan, on the basis of pupils enrolled, in 1922 over 1913 than was the oase in Alberta, and reoalling that in both provinces the municipal expenditure for 1922 boreto the Grand Total from 3% to 5$ less than 1913;in other words, reoalling the fact that government expenditure gained in eaoh province by 1922 an equal percentâge of the Grani Total ; and noting that even from the standpoint of both government and municipal expenditure oombined the Province of Alberta shows a slight inorease in oost on basis of pupils enrolled; therefore, it must neoessarily follow that the sam'e situation must even . more be true in the Provinoe of Saskatchewan. Ginoe in British Columbia we found that the 60 to 40 relation in regard to Grand (Dotal Expenditure was maintained in both 1913 and 1922, and sinoe, by the applioation of the index number, the real oost to the government on the basis of pupils enrolled was a  38 litfcle smaller in 1922 than in 1913, it seems that the saine resuit would hold roughly true in regard to the 1922 munioipal oost, per pupil enrolled.  In other words, the Grand  Total Cost, on the basis of pupils enrolled, would be really less in this province than the cost in 1913, Therefore, though we cannot say definitely in. the narrow soope of this treatment of the subject whether too much money is being spent on éducation for gênerai purposes we feel confident that, using the important test of the increase in the number of students as our oriterion of the development of eàuoational aotivity, and making due allowanoe for the dépréciation of the dollar in the period under oonsideration, our analysis has indioated that the oost of éducation in the Western Provinces has by no means seriously flnotuated with the passing pf years.  In Âlberta, and more so, in  Saskatohewan, this analysis shows that the oost has slightly increased.  On the same basis, it has slightly fallen in  our own province of British Colurabia,  In the first ohapter of this thesis it was pointed out that our first purpose would be to examine the sums spent by the Western Provinoes for éducation.  We hâve oonsidered  rather oarefully the subjeot of the arnount spent, both on ourrent and capital aooount, by the provincial governments and the municipalities.  An attempt has also been rnade,  39 after an analysis of our figures was completed, to give an answer to the charge that too muoh money is being spent on éducation.  Having reaohed our objective along this line  we turn naturally to a, kindred problem for further enlightenment. "The second purpose of this thesis," the introductory chapter stated, "will ûonâtLtute a critioal observation of the manner in which eduoational appropriations are expended and apportioned."  It was also deolared that on the basis  of  suoh observation we would endeavour to adjudge how much truth there was in the other popular charge of today, that of maladministration of eduoational funds. ïïith thisfcopicwe may now well oooupy our attention.  40  Chapter IV.  Ways InïïhiohEduoational Appropriations Are Spent.  Perhaps; the most interesting phase of the subject of Eduoational Finance is the study of the various ways in which funds for educational purposes are spent.  If we turn to  the Public Aocounts of any of the provinces for suoh distinct years as 1913 and 1922 and examine the many and diverse items listed unàer Gurrent Expenditure for the Eduoational Department, we are sure to meet some staxtling disclosures. ïïe are informed hère of the esact amounts the government is spending on elementary, secondary and university éducation, how industrial and agricultural éducation are being supported, and of the sums devoted to gênerai administrative purposes. In order to learn just how the various forais of éducation hâve developed since 1913 in the western provinces we shall now make a statistical study of the information tabulated in thèse Public Accounts. In the second Ghapter of this thesis the sums of money spent by the governmentsof the western provinces in the ye ars  1913 and 1922 were listed.  V.'e disoovered that Sas-  katohewan spent î612,220.00 in 1913.  In the same year the  governments of Alberta and British ûoluiubia were spending  41 ^713,733.36 and &1,141,070.43 r e s p e o t i v e l y on eduoation. Let us now l e a r n how t h i s money was spent. I n the f i r s t plaoe ,we may w e l l t u r n our a t t e n t i o n t o the Provinoe of Saskatchewan. In doing so i t w i l l not be neoessa r y t o note every item making up the t o t a l aooount.The more outstanding items, eompr&sing about 90% of the t o t a l , w i l l be s u f f i o i e n t for our purpose. They may be oonveniently t a b u l a t e d as follows: Grants t o Elementary Sohools «  » Secondary  "  § 370,159.09 or 60%*of t o t a l 17,308.63 "  3% »  "  of Sohools  51,635.34 »  Ô%  n  "  Normal Sohools  25,514.68 "  &% "  "  Sohool Reader s  18,982.89 »  3>1 "  Bxaminations  20,789.16 *  2>% »  100,486.41 "  16,% "  Superintendenoe and Inspection  U n i v e r s i t y of Saskatohewan Incident a l Items T o t a l (1912-13) Seoondly,  We  604,876.20 7,,343.80 ,, §612,220.00 ©r 100%  s h a l l oonsider the s i t u a t i o n in the Provinoe  of Alberta» The Most important items i n the Sxpenditure Aocount for Eduoation by t h i s government, in 1913 a r e : Grants t o Sohools Inspeotion of Sohools Garried forward *approximately  $479,945.46 or 67% of total; 52,756.47 £532,701.93  w  7% "  "'  42 Oarried Forward  £532,701.93  Normal Sohools  4 0 . 1 0 0 . 6 4 or  6% of t o t a l  Sohool Readers  12,526.11 "  Z% "  Examinât ions  21,219.80 »  Z% '  University of Alberta  81,646.53 »  11g »  English Sohool for Foreigners  14.474.65 "  Z% '  2,893.08 »  .4/o »  Education of Deaf, Mute & Blind Pupils  £*Z2£L1A "  .352 "  I n o i d e n t a l Items  ,5,951.48  Summer Sohools  T o t a l (1913)  $713,733.36  B  "  100/*  I t might be p o i n t e d out h è r e b e f o r e p r o o e e d i n g t o o o n s i d e r t h e B r i t i s h Golumbia Aooounts, thftt t h e government of A l b e r t a makes no d i v i s i o n between e l e m e n t a r y and Seoondary s o h o o l s i n s e t t i n g a s i d e t h e annual apportionment f o r s o h o o l s under t h e Sohools G r a n t s Aofc. F i n a l l y , l e t us examine t h e items i n t h e Ourrent E x p e n d i t u r e Aooount for B d u o a t i o n of t h e government of B r i t i s h Golumbia i n t h e year 1913. V/e n o t e d above t h a t t h e t o t a l  expend-  i t u r e by t h e p r o v i n o i a l government f o r é d u c a t i o n was $ 1 , 1 4 1 , 0 7 0 . 4 3 i n 1913. T h i s f i g u r e was o b t a i n e d from t h e 192122 P u b l i c Aooounts f o r t h i s p r o v i n c e , i n a l i s t of  figures  showing t h e e x p e n d i t u r e on t h e p u b l i c s e r v i o e of é d u c a t i o n over a p e r i o d of y e a r s . The P u b l i o Aooounts f o r 1913 b a s not been. a v a i l a b l e and so we a r e u n a b l e t o d é t a i l t h e v a r i o u s  43 items making up t h i s t o t a l of $1,144,070.43. The purpose on hand may be served, however, by referenoe to the 1913 Publio Sohools Report. This report oontains an itemized statement of the government's expenditure on Education for the school yeaç from June 1913 to June 1914. The f i s o a l year for the 1913 Publio Aocounts included the period from A p r i l 1913 t o the following A p r i l , 1914. Gonsequently, we may expeot t h a t t h e r e would be only s l i g h t divergenoies i n the two statements. In f a o t , the t o t a l , aooording t o the Sohools Repott, was 11,848,163.44 for t h e year 1913, being only a l i t t î e more than $100,000 g r e a t e r than the sum reported i n the Publio Acoounts for t h e same f i s o a l year. The more important items l i s t e à i n the statement of the Sohools Report ,then,may w e l l engage our i n t e r e s t : Grants t o Sohools  •  §1,048,388.20 or 84;? of the t o t a l  I n s p e c t i o n of Sohools  51,846.69 »  4% »  Bduoation Offioe  26,954.91 "  Zf0 »  " .  "  Normal Sohools  £4,107.48 "  Z% "  »  w  Free Texts  68,238.49 »  5% »  "  Physioal Training of T ë a o k e x s , ^ ,675*40 ".  1% "  < ^1,233,211.17  I n o i d e n t a l Items Total (1913)  14_»95£. 27 . 01,248,163.44 Or 10O#  An examination of the peroentages thèse items bear t o the t o t a l l i n the t h r e e provinces r e v e a l s in most oases a s t r i k i n g  44 similarity, in a few instances noteworthy différences. The oost of Superintendenoe,and Inspeotion is in Saskatohewan Q%, in Alberta 7%,and in  British Columbia, inoluding oost for  Bduoation Offioe, &% of the total oost for educational purposes.  Th.e oost for Sohool Readers and Texts is 7>% in  Saskatohewan,£^ in Alberta,and 5% in British Golumbia of the total oost for Education. The slightly heavier oost in British Golumbia for Sohool Texts may be due to a speoial inoreasedoost for that partioalar year. In Alberta and Saskatohewan we find that the expenditure for Examinât ions amounts to 3^,of the total expenditure,  This item was not listed in the  British Golumbia Sohool Heport, though it may hâve been in•  cluded in the expenditure for the Education Offioe.  Suoh  are the items that maintàin similar percentages to the total in the three western provinces. What of the items that bear no such regular relation?  In  the provinces of Saskatohewan and Alberta the percentage that Grants to Sohools bears to the total is just about the same for each, but British Golumbia is quite singular in this regard.  The percentage is 63 for Saskatohewan, 67 for Alberta,  but in British Columbia, G-rants to Sohools amount to 84^ of the total cost.  This oddity on the part of our own pro-  vince is partially explained by the fact that at that time the government was not providing for the support of the university. ïïe find that the cost of the University in Sask-  45 atohewan equalled 16% of the total cost, and in Alberta 11% of that total.  Add'ing the oost for elementary and seoond-  ary éducation to the oost of higher éducation, that is university éducation, we obtain for Saskatohewan 63% plus 16% or 79% of the total, and for Alberta 67% plus 11% or 78% of the total oost of eduoation.  Even when the university cost  for thèse provinces is included in the gênerai cost for the various grades of eduoation and the proportion thus raised to 79% of the total oost to the government for educational purposes* there is still a defioienoy of 5% as comoared with British Columbia, where Grants to Sohools amounted to 84% of the total oost.  This brings us to the other item that bears  no like relation to the total in the provinces under considération.  V/e refer to Normal Sohools.  In Saskatohewan  the oost of Normal Sohools is 4S» of the total, in Alberta 6% of the total, but in British Columbia only 2% of that total. Now when we hâve added 4% to the 79% we obtained for Saskatohewan and 6% to the 78% likewise obtained for Aloerta, with the inclusion of university oosts, and only 2% to the 84% representing oost for schools in our own province, the resulting différences in total are negligible. It may be pointed out that différences amounting to from 1 to 3 per cent were to be found in a. preceding paragraph treating of items whioh we oonsidered as bearing a roughly similar relation to the tcbal in ail the provinces,and so  46 the 'resuiting différences' mentioned above are easily aoaounted for by référence to them. Ko comment need be made upon thbse speoial items listed at the base of the aolumns of itemized expenditure by the government in the various provinces, We allude to suoh items as 'English School for Foreigners', in Albert a, and 'Physical Training of Teaohers', in our own province, which, though interesting, are not of partioular signifioanoe from the point of view of thçir oost, Having now oompleted our comparative study of the items eomposing the current expenditure acoount for eduoation of the governments of the western provinces for the year 1913, we may appropriately fulfill the purpose of this ohapter by directing our attention to an examinât ion of such aoaounts as they appeared in the récent year, 1922.  We shall, there-  by, not only be a.ble to détermine how the relationsbetween the provinoes existed in 1922 as oompared with those obtaining in 1913, but also to observe the development in the separâte provinoes.  Suoh a survey should bring to light any  glaring cases of over-development, misproportion and so on, whioh would obviously tend to substantiate the charge of mal-administration of eduoational funds. In an earlier ohapter we learned from an examinât ion of the Publia  Accounts of the western provinces that the govern-  ment of Saskatchewan spent Ç3,043,987.96, that of Alberta  47 §2,444,689.70, and that of British Columbia £3,432,919.23, for éducation in 1922. The more important items making up this sum of £3,043,987.96 spent by the government of Saskatche.">an in 1922 may be tab- ulated as folios s: Grants to Elementary Sehools-$l,818,112.14 or 60^ of Total Grants to Seoondary Sohools  163,213.02 »  Superintendence and Insjsotion of Sohools  199,097.49  n  6>o  11  Normal Sohools  76,757.32  ii  2r:  M  School Readers  52,593.73  M  i%  II  Examinât ions  56,790.68  n  Ko  1»  506,222.10  n  Vooational Education  35,561,42  II  Sohool Agriculture and Household Science  16,081.67  n  Administration of Sohool .Attendance «-et  44,216.91 »  School Health Supervision  29,234.49  University of Saskatchewan  n  5& "  n% 1%  11  II  .5; 1% •  w  1% "  •  §2,987,881.97 Incidental Items Total  (1922)  56,105.99 §3,043,937.96 » 100%  Turning now to the Public Account s for the province of Alberta for 1922 and examining educational exPenditure, we  48 find the followdng f i g u r e s : Grants to Sohools I n s p e c t i o n of Sohools  |1,262,273.56 or 5Zf0 of Total. 169,502.11 "  1% "  Normal Sohools  94,892.31  »  Free, Text Books  28,689.62  ii  Examinât ions  57,489.46  ii  z%  »  696,140.66  n  Z&fo  ii  Teohnioal Education  49,602.32  ii  Bduoation of Deaf, Mute and Blind Pup Lis  27,486.44  Tl  Summer Sohools  15,745.02  tl  U n i v s r s i t y of A l b e r t a  4% •L/o  2% •L/o  .6%  "  n n  n  n n  $2 ,401,801.50  I n c i d e n t a l Items Total (1922)  42,838.20 $2,444,689.70 » 10Ofo  The Public Account s for our own province for the year 1922 oontains the follcwing educational expenditure: Grants to Sohools  $2,124,771.38 or 70^ of T o t a l .  Inspection of Sohools  73,729.73  n  2%  n  Bduoation Office  30,412.96  H  1%  il  Normal Sohools  76,889.01  11  2%  n  101,119.98  II  2%  n  Agriculture Eduoation  29,183.43  It  n  n  I n d u s t r i a l Bduoatfon  75,855.09  tl  naf  n  Free Text-Books  Oarried forward  $2,511,961.58  CJ/O  49  Brought forward Deaf, Dumb and Blind U n i v e r s i t y of B r i t i s h Columbia  §2,511,961.58 31,255.76 or 445,000.00 "  1% of T o t a l . 14% "  "  $2,988,217.34 I n o i d e n t a l Items  50,394.89  Total (1922)  $3,048,612.23 "  100£  *  That oomparative study of items i n the eduoational-expendi t u r e aocjounts of the provinces for 1913 which was so h e l p ful i n o l a r i f y i n g those aooounts in terms of eaoh o t h e r , may w e l l be applied t o the s t a t i s t i o a l data of the same nature for the year 1922.  In so doing not only w i l l we be t r a o i n g  the r e l a t i o n whioh the various items bear t o the t o t a l in the separate provinces as oompared with the r e l a t i o n s e x i s t i n g i n 1913 but also'we w i l l n e c e s s a r i l y be unfolding at the same time the development t h a t has taken plaoe in eaoh i n d i v i d u a l provinoe.  This twofold mission may w e l l engage  our most serious a t t e n t i o n . * I t was noted above, and i n an e a r l i e r chapter of t h i s t h e s i s , t h a t the expenditure b j the government for 1922 amounted t o ç 3,432,919.23. But this sum included $384,30Z00 for Sohool Building. Suoh an item i s not classed as an eduoational expenditure by other provinces but i s l i s t e d under Public v'orks. Horeover, the sum $1,248,163.44 r e p r e s e n t i n g the t o t a l expenditure by ttfi government of our province in 1913 does not inalude oost of Sohool Building, t h a t item beingapoended under title 'Public ^ o r k s 1 . Consequently, the figure $3,048,612.23 i s the correct one for our purpose hère..  50 I t vvas pointed out in a preoeding section t h a t i n 1913 c e r t a i n items in the aocounts ciaintained a l i k e peroentage of the t o t a l i n a i l the provinces.  I t was shown, for ex-  ample» t h a t the cost of superintendenoe and inspection was &f0 in Saskatchewan, 1% in Alberta and '&% in B r i t i s h Golumbia, including cost of Education Offioe, of the t o t a l cost,  The  oost of t h i s item was very s i m i l a r throughout the western provinoes.  For the sake of orderly development l e t us take  each item as i t arose in the study of the 1913 s i t u a t i o n and then examine the corresponding item in the s t a b i s t i o a l t a b l e s for 1922.  We discover t h a t the oost of superinten-  denoe and i n s p e c t i o n for the l a t t e r year was &% in Saskatohewan, T% in A l b e r t a , and 3% in B r i t i s h Golumbia,, including oost of Education Office, of the t o t a l c o s t .  In only one  province, Àlberta,was the 1922 percentage the same as in 1913.  In Saskatchewan t h i s item has declined from Q% to ù%  of the t o t a l . Z%.  In our own province i t has f a l l e n from 6,o t o  The next item considered in our study of the 1913 con-  d i t i o n s was Sohool Readers. ïïe found that the cost of School Readers was 3% in Saskatchewan, Zl i n Alberta and 5% i n B r i t i s h Columbia of the t o t a l cost of éducation to the governmente ooncerned.  In 1922 the oost of t h i s item amounted  t o \% ,'YZL Saskatohewan, 1% in A l b e r t a , and 2% in B r i t i s h Golumbia of the t o t a l oost. gênerai r é d u c t i o n .  In t h i s oase there has been a  The oost of Sohool Readers has deoreased  51 Z/o in Saskatohewan and British Columbia, and 1% in Alberta. The expenditure for Sxaminations was 2>% of the total in 1913 in the Prvinoes of Saskatohewan and Alberta, In 1922 we find it amounting to only 1% in Saskatohewan and 2$ in Alberta of the total expenditure. In 1913 report for British Columbia this item was not mentioned, and in the 1922 Publia Aoaounts it is a negligible faotor, being oonsiderably less than 1%, This exhausfcs the list of items grouped as similarities, or those whose peroentages of total oost were roughly equal in the provinces. What phenomenon stands out oonspiouously before us when we turn to thèse oomparisons in searoh of enlightenment along the line of the main purpose of this study, the disoovery of the gênerai development in the separate provinces? It is this: Deolineî In every oase but one, we find that thèse items bore a smaller peroentage of the total oost in 1922 than in 1913. Adding the deoreases in eaoh item together it will be disoovered that the total deorease amounted to e>% in Saslcatohewan, to 5% in British Oolumbia and to Z% in Alberta. We may now continue our comparative study onoe more by examining those items, whioh our analysis of the 1913 figures showed to be dissimilar between provinces, for that year as oompared with the year we are now interested in, 1922. The f i r st  item of this nature we oonsidered,was Sohool Grants»  In 1913 the oost of this item was 635* in Saskatohewan, $7%  52  in. Alher 4"  s  ~-r,-<  A-l^  '—  ~Sg—jt i g>i  îae absenoe of a u n t r e r s i t y  Sol-mbia. of t a e t o t a l eost»  - car pr&TÎnae i s b e l i e r e i *as  sise reas<>n f e r t a e o u t s t a n i i r . £ différence bet»een 3 r i t i s à Golunbia aaû t h s ofcfeer p r é v i s s e s as rs£zr±s  a ï s i t e a »as 65g i a S a s f e t e n ^ s :  t o 192£,  522 in  t a i s e o s t . Turaing  A:. • e r i a . a r d . 7fl£ i n 3 r i t i sa 3olnnbia. Sasiaiîâe-ïan  • a i n t a i n . s a a a i f e r a î o s t fer bc i n 7 e a r s . 3 u t i t i s Alberta t b a t pre 545^"* 3  " fl°  ""^Oîl'fin.  ~ a •—s  ; M f ^ î 3-rar.ï s i£Tî  fa^ien  fron 675É m, 1515 t o -2Si m --££ , a ieorease of 1 5 i . Tels  striîias i e - r e a s e "• i l l ee r e a s cnablj- aseoûnted f o r Tien 15 t m n  "tO *"• m-r?-TTi-*-si-ion.  oT  1n i r ^ r s i t T  t.'n»  eest  «lia» l a pur p r o v i n c e , in. t a i s l i e n of Seneol  Tae saarp d e fe-aats,  frea  à*X l a 1913 t o TC£ i n 1922 nar a l s o 03 e x p l a i a e i b j référence t o tae s:^  i*«or. . ^ , ,  ,,-  Taa a e r t i t e a ia taa eost cf m e i.m.Tersity» - c r -r_; «.1 a «as 5S.cn Q. t â a * t a e 303t Qf t**  - ^ j -  » 5 - * y  a  rn  g g gâpa-jt y'f». »TS.'** "3 a S  16a, t » i . l b e r t a 112 of t i c t ô t *.1 eost of Ï d a 3 a t i c a . 3 r i t i s â Calimbia »as no* supportin*  a  - m i r e r a i t 7 a i t a e t i a e . I n 1922  tae sost r * t u i q it:»a i l ? 1T« i n S a s i a t e n e ^ a n , 28« i n À l b e r t a , aaa 1 ^ i n B r i t i s a . Coianiia of t a e t o t a l e o s t , - è r e , i t s e e n s , l a tae r e r e l a t i o n , ï e a c t e ! tâatt Ettâools 3 r a a i s l a i n t a i n e i s?>  aJVen  -* *" ÎC^_»  ratio  i a 3»siat3ieTan i n t a e t»c j e a r s zzdjtr  censiier  . i n e * i s e , i n e s e s * of tâî1 C n i T e r s i t y i n t a i s prcTÎnee  «ma ff»n î i c a i i T t a e sane i n 15;12 as i n 1515, t à e r e c e i n s a - - • * d i f f é r e r .55 o r a n l y ace pereeat,• ^ • * - « c * • * * —*• >  —  53 deorease in Sohool Grants of 15% in 1922 as oompared with 1913. But the oost of the University inoreased by 1922 to 28% f an aotual inorease of 17%" over 1913, Consequently, there was a net inorease of 2% in expenditure on the various grades of eduoational development in the provinoe of Alberta by 1922, Higher eduoation gainée 17"%, elementary and seoondary éducation lost 15/£, The results to be drawn from this ooourrenoe will be more fully dealt with at the alose of this ohapter, It may be noted that the net inorease in expenditure for gênerai eduoation in Saskatohewan in 1922 amounts to Z>% ,an inorease of 2% under Sohool Grants, and 1% under University, Lastly,in British Columbia the noticeable decrease in Snhool Grants oost in 1922 of 14%, 84%-7q£, is exactly balanoed by the addition of the University oost of 14%. Therefore, in the provinoe of British Columbia gênerai éducation received exaotly the same finanoial support in 1922 as in 1913. What of the oost of Normal Schools? In 1913 the oost of Normal Sohools in Saskatchewan was 4%, in Alberta 6$,and in British Columbia 2% of the total. In 1922 this oost in Sas$atohewan was 2%, in Alberta 4g,and in British Columbia 2% of the total oost. In other words, the oost of this item was 2% less in 1922 than in 1913 in Alberta,and Saskatchewan, but the same in British Columbia, This resuit leade us to advanoe the interesting conjecture that the net inorease in expenditure for gênerai éducation in  54 1922 by the provinces of Alberta and Saskatchewan of 2fé and 2>% respectively aocounts for the deorease in both provinces of Z/o in the cost of Normal Sohools, while the fact that gênerai éducation maintaineâ an exactly similar oost in 1913 and 1922 in our ovm province is the reason why the cost of Hormal Sohools hère has not altered during those years. "Phe gênerai décline emphasiz.ed above, whioh oharaoterized the items bearing like ratio  to the total in ail the provinces,may be  quite properly offset against the additional oost to the governments in 1922 in supporting the new eduoational funotions whioh we shall consider presently. We hâve oompared what we termed'similar1 and 'dissimilar' items in our examination of the aocounts of the three provinoes of the west for the year 1913 with the oorresponding itjôos for the later year 1922. Hot only hâve we noted the différences existing in the relations between the provinoes in this regard in the year'1922 as contrasted with 1913, but in so doing hâve also brought out the development in the separâte provinoes of the oosts of the items in the total cost of éducation. In regard to similar items a gênerai décline was évident; oon-. oerning dissimilar items a notsworthy uniformity obtained for Saskatchewan while in British Columbia and Alberta, though gênerai éducation costs varied in no appréciable degree, one item, one form of that gênerai eduoation deoreased oonsiderably, while the other important item, the oomplementary form  55 of the socalled gênerai eduoation, inoreased in compensation t h e r e o f , This oomparative survey accomplished, we may b r i e f l y d i r e o t our thoughts i n conclusion to a oonàideration of those items whioh are p e o u l i a r t o the year 1922. I n the f i r s t plaoe , l e t us examine t h a t item whioh i n Saslcatchewan i s termed Vooational Education, in Âlberta Techn i o a l Eduoation,and in B r i t i s h  Columbia I n d u s t r i a l Eduoation.  We may conveniently t r e a t thèse various forms as one, for in substance they are the same, being d i f f é r e n t only i n name. The oost of t h i s item was 1 % i n Saskatohewan in 1922, Zj0 in Alb e r t a , a n d 2$ i n B r i t i s h Columbia of the t o t a l oost of éducation This e q u a l i t y of oost in the provinoes i s i n i t s e l f reason t o believe t h a t t h i s form of éducation i s reoeiving a recognized degree of support, and t h a t t h e r e i s no undue development or over-expenditure by any p a r t i e u l a r government for the maintehanoe of g ê n e r a i i n d u s t r i a l éducation. The oost of the item Sahool Agriculture and Household Soienoe was *5# i n Saskatohewan of the t o t a l oost, and the oost of A g r i o u l t u r a l Eduoation was 1% i n B r i t i s h Columbia of the t o t a l oost. This minor item did not appear i n the acoount for Alberta,though we would hâve expeoted t o find i t i n suoh a n , a g r i o u l t u r a l province even more so than in  B r i t i s h Columbia. The admin-  i s t r a t i o n of the Sohool Attendanoe Aot oosttbe government of Saskatchewan  $44,216.91 and amounted t o 1%-of the t o t a l c o s t .  This item appears i n the Alberta Aooounts but i s  insignificant  56 i n amount, being only some §8,000. This s u b s t a n t i a l we believe i s a t t r i b u t a i l e to a d i f f é r e n t  differenoe  System of adminis-  t r a t i o n i n Saskatchewan r a t h e r than a oase of pure over s t a f f ing of t h a t department.  Howsoever, figures i n themselves do not  always give one the key t o unlook the mystery,and being w i t h out more adéquate information i t i s u s e l e s s for us to speoul a t e on the reason for suoh a d i s p a r i t y i n the o o s t . Another item of i n t e r e s t i s t h a t of the éducation of the Deaf, Mute and Blind. I n regard t o t h i s item i t might be said t h a t i t appears i n the 1913 r e p o r t s , a l s o , for Alberta and B r i t i s h Golumbia. I n 1913 the oost of t h i s item was ,2>% i n Alberta and . 4 ^ or $5,457.73 i n B r i t i s h Columbia of the t o t a l o o s t , I n 1922 i t had inoreased i n Alberta t o 1% and i n B r i t i s h Columbia to a like amount,  Anj other itams.,appearing i n thèse t a b l e s  of figures are s u f f i o i e n t l y s e l f - e x p l a n a t o r y and need no f u r t h er é l a b o r a t i o n h è r e . ÎIow t h a t we hâve examined i n a oareful manner the many items making up the t o t a l e^penditure aooount of the separate provi n o i a l governmehts for eduoation in the d i s t i n o t years 1913 and 1922 we are prepared to offer some opinions on the reasonalbleness of the oharge of mal-administration of eduoati o n a l funds. Obviously we do not f e e l j u s t i f i e d , on the b a s i s of an examinât ion of figures only, to render a u t h o r i t a t i v e décisions one way or the o t h e r . Our statements are opinions, nothing more.  57 No one believing that today mal-administrâtion is rife in every department of eduoational aotlvity, oould find definite confirmation of suoh belief by perusing oarefully the détails in the expenditure aooounts for éducation of the governments of the western provinoes for the year 1922, for example,and noting how muoh w&s being spent then on the various forms of eduoation and on eduoational administration in oomparison with amounts expended before the war, say in 1913,before the sooalled orgy of extravagant expenditure of publie funds had oome into being* The war may hâve had the effeot of unnerving the public oonsoienoe>of enervating the sensé of sooial oontrol and this gênerai «loosening up' whioh was the natural roaotion from the war may hâve engendered a oarelessness,a spirit of irresponsibility and wasteful habits in the administrâtors of publia moneys* Nevertheless we oontend that evidenoe of suoh an indiffèrent attitude towards eduoational expenditure in the western provinces oamxot be found in the officiai post-war fiscal reports, The expenditure by the governments of thèse provinces on suoh items of eduoational nature as the administration and inspection of sohools.sohool readers and texts, and examinât ions has deolined relatively in 1922,as oompared with 1913,rather than inoreased.  The oost of industrial and  agrioultural eduoation, of the eduoation of the deaf ,mute and blind and so on whioh are more or less reoent developments in the eduoational sphère, has maintained a remarkably even  58 balance in ail the provinces and amounts to about a .1% relation throughout. It is qulte probable that eduoationalists who are far more qualified than finanoiers to judge of the value of suoh fomsof éducation and, therefore, of the support they are entitled to,. would contend that thèse forms are not expanding, due to inadéquate provision for their development, in due proportion to their importance today as intégral parts of the gênerai scheme of eduoation. The results of our investigation into the remaining and th© most important items in the eduoational expenditure accounts, those items relating to the oost of elementary,seoondary, and higher op university éducation still fail to substahtiate a charge of mal-administration from the point of view of a oomparison of post-war expenditure of 192£ with pre-war expenditure of 1913. The oost of thèse tâcious grades of gênerai eduoation combined maintained an exaotly like percentage of the total oost in British Columbia in both years, being 84$ of that total, True, in Saskatohewan and Alberta there was a slight net in^reaseiin this regard in 19S2, but this inoreas being on those items whioh are fundamental,is to be applauded, not depreoated. In only one instance does there seem to be ground for oritioism of apportionments. We refer to the situation in Alberta where it was noted that the oost for elementary and seoondary éducation was reduced 15^ in 1922 in order that the expenditure on the university should inorease.  59 Hère again we are faoed with a question whioh an eduoationali s t alone oan answer s a t i s f a o t o r i l y . I t involves the value of higher eduoation.  But even the amateur who voioes the opinion  t h a t u n i v e r s i t y oost should not be auggmented from 11 t o ZQ% if suoh a u g m e n t a t i o n n é c e s s i t â t e s a oorresponding soaling down of t h e oosts for elementary and seoondary eduoation, has s t a t e d an attitude towards eduoational matters whioh w i l l appeal t o the oommonsense of the community. E s p e c i a l l y at t h i s time when a g r e a t many people hâve a doubtful opinion of t h e value of higher éducation would suoh an argument merit favorable a t t e n t i o n . But we might say, i n o l o s i n g , t h a t i f the lower grades of eduoation are* Çoday suffering i n Alberta i n order t h a t higher eduoation may reoeive g r e a t e r f i n a n o i a l support we would i n c l i n e to view t h i s oase as  one of misproportion.  But we f e e l confident t h a t suoh i è not the oase. Our survey of conditions leads us to believe t h a t the provinoial government has adopted t h i s course of giving more assistance t o the u n i v e r s i t y , a p r o v i n c i a l i n s t i t u t i o n , and l e s s t o primary and seoondary sohools only b^oause the m u n i c i p a l i t é s hâve beoome able t o more adequately shoulder t h e i r finanoial r e s p o n s i b i l i t i e s i n the proper s^tiere of t h e i r endeavor, the elementary and seoondary forms of éducation.  60 Ohapter The Basis  V,  of Apportionment.  To beoome familiar vvith the basis of apportionment it is neoessary to study the Sohool Grants Aot. The term 'basis of apportionment'  simply means the various faotors,suoh as  enrôlaient and attendanoe of students,number of teaohers,size of sohools and number of days in opération,and so on,whioh are colleotively taken into considération in awarding grants to the separate districts and to the speoial forms cf éducation. In the preoeding ohapter we were aoquainted with the sums the governments of the western provinoes hâve been alloting tù the various forms and grades of éducation. In this ohapter v?e shall try to disoover hov» suoh allotments or apportionment s are determined. The relative importance of the faotors entering into a soheme of apportionment must be deoided by an expert in the field of eduoation. One attempting to review the situation, therefore, from the standpoint of finance must be extremely oautious and prudent in his remarks. Consequently, this ohapter may properly be brief and predominantly descriptive rather than oritioal in oharaoter. A reading of the School Grants Aots for the provinoes of Saskatohewan, Alberta, and British Columbia will reveal an essential similarity in substance existing between them; though in places terminology differs and at times différent  61 methods are used to attain the same end. The aots for Saskatohewan and British Golum"bia are concise, oomprising no more than three pages, while that of Alberta is of a more detailed and oomprehensive nature, inoluding a dozen pages of material. In order to learn something of the basis of apportionment adopted by the various provinces let us notioe how they arrive at the grants to be made to the prinoipal sohool districts and more important forms of éducation. In the first place , suppose we oonsider rural sohool distri ot s . In regard to Saskatahewan the Aot reads : "Out qf any monoys apprèpriâted by the Législature for the purpose there shall be payable in aid of elementary éducation the following grants :(I) T?o every rural 30hool district ; (a)The sum of §L50 for every teaohing day upon whioh the sohool of the district is legally open ^(b)An additional sum of 6C# for every teaohing day upon whioh the sohool is open during the year ending on the 31st day of Deoember in whioh it is first in opération."  This exoerpt informs us that the number of  days the sohool.is in opération oonstitutes the basis of the grant, and also, that a hi^her sum is paid to a sohool in the financially burdensome period of its organisation.  Of oourss,  suoh a grant is provided subjeot to oertain conditionsf  suoh  as; " a district in whioh only one sohool is in opération shall hâve an average attendance of at least six pupils, and a district in whioh more than one sohool is in opération shall  62 hâve an average attendance equal to at least twenty pupils per sohool.M  Hevertheless, the fundamental basis of appor>  tionment is as v?e hâve already noted, the number of teaohing days the sohool is open. The section devoted to rural éducation in the Alberta GranTs Aot is, in keeping with the act itself, treated ^ith utmost regard for every minor détail.  Howsoever, it is, happily,  not neoessary to consider more than the main subsections thereof to disoover upon what basis the grant to rural sohool districts is made.  Q,uoting from the Aot: '"Kaere shall be paid  to rural districts the follcwing grant a out of any lesgislative appropriation made for that purpose, that is to say: (a) To each district, a grant of 9(# per day for eaoh  legally  authorised teaohing àay during ahich the sohool is keptopen, and an additional grant of ZH per day to eaoh district opérât ing only ona room, if instruotion is given therein in grades above the eighth; (b) To eaoh district, an additional grant of EOji per day for eaoh legally authorised teaohing day during whioh the sohool is kept open in the first year of its opération and the suooeeding year; (o) To eaoh district, maintaining a graded sohool with separate rooms for junior and senior pupils, a grant of $2.00 par day for eaoh legally authorised teaohing day during v?hioh the senior room is kept open."  In this province, also, we are told that the number  of teaohing days the sohool is kept open forms the basis upon  63 which the finanoial support is given.  Separate treatment,  however, is acoorded graded and ungraded sohools.  As in  Saskatohewan, additional support is given to schools in their infanoy.  It might "be added that a further modification of  the gênerai principle of determining grants aocording tô number of teaohing days a sohool is open, is outlined in this section of the aot.  This new fsûbor entering in to the scheme  of apportionment for rural school districts is effloiency, and is oouched in the following berms: "To each district, whose sohool attains a minimum grading in its effioiency in lespeot of grounds, buildings, government and progress, a grant not exceeding 15^ per day for the first year in whioh it is operated, and for five subséquent years, the grant to be paid in proportion to suoh grading for eaoh day the school is kept , open. " In the British Columbia Aot the following information may be found relative to rural sohool distriots: "The Minister of Finance shali pay in ten equal instalments  to each  tesuiïr, dental surgeon, and nurse employed regularly every sohool day for purposes of the public schools of any regular organised rural sohool district, other than night schools, an anmal per oapita grant of $580.00."  Again; "For the purpose  of aiding in the establishment and maintenance of a publio sohool in any assisted rural sohool district or community sohool district, there shall be paid from the Provincial  64 Treasurgr suoh sums as the Council of Public Instruction may from tirae to time think proper to grant. The salary of each teacher in the assisted rural sohool district shall be an annual salary voted by the Législature." British Columbia obviously follows a différent plan of apportionment. Hère the apportionment is"based on the aotual number of teachers, dental surgeons and nurses employed regularly every sohoolday for purposes of public sohools of the sohool district." But, of course, reduotion of the grant is provided for by taking the faotor of number of teaohing days the sohool is open into considération as a modification of that fundamental basis, rather than, as in the case of the other provinces,as the basis itself. Striotly speaking,the faotor of the sohool is not mentioned, but instead the pupils and teaohers of that sohool, as will be observed in the following provision for réduction in grant; " A reduotion of the grant payable under this aot in aid of sohools may be made in case of any sohool district in whioh the average attendanoe of the résident pupils enrolled for the year has been less than 40^ of the 1?otal enrolled, and in the case of any teacher who has not taught the full number of presoribed sohool-days in the sohool in whioh he is employed." Not a certain sum per day that a teacher has taught, whioh would in a sensé correspond to the soheme of the amount per day the sohool is open in Alberta and Sâskatohewan, but a definite total of §580 to any teacher  65 that has taught a presoribed number of days, is the method of determining the amount for the year. Therefore , in British Columbia the faotor of the teaoher receiving a fixed sum, exoept when not having taught the presoribed number of days, seems essential to the apportionment plan, vvhile in the other provinoes the faotor of the sohool receiving an indeterminate sum depending on the number of teaohing days kept open,appears to be fundsmental to their soheme of apportionment, It is unneoessary to protract this ravier of the methods of apportionment in the provinoes by indioating how the method for eaoh province applies to the various grades and forms of eduoation . Substantially the same faotors of the apportionment soheme are oonsidered in référence to thèse other grades and forms as were applied in the case of rural saûnooldi strict s. Conditions peouliar to a certain type of district are attended to in the application of the soheme to such a district.. For examplettake the town and oity districts .In Saskatohewan Aot v»e .read :nTo every town distriot ,the sum of £1.50 for each teaohing day upon whioh the sohool of the distriot is legally open :providedfthat if the district maintains in opération in any term or part thereof between six and ten rooms inclusive the rate of grant per teaohing day shall be $1.30 ;if between eleven and twenty-five rooms inolusive the rate shall be $1.10, and if more than twenty-five rooms the rate shall be 90sjy" In other words^he largejr 1?he distriot fthe greater the numberoOf  66 rooms, the smaller the grant. Likewise, in Alberta: "To a district in whioh number of teachers does not exceed forty, a grant of 90ç for eaoh day the sohool is kept open; to a district in whioh the number of teachers employed is above forty, but not above one hundred, a grant of 700 for eaoh day the sohool is kept open  " Hère, also, the larger the distriot,  the greater the number of teaohers, the smaller the grant. Finally, in British Columbia we read in theA ot: " The Minister of Finanoe 3hall pay in quarterly instalments u,o the munioipality comprised in eaoh olty sohool distriot an annual per oapita grant of £460 in the case of oit y sohool distriots of the first olass, £520 in the case of eity sohool districts of the seoond olass...,." Again, vie note that the prinoiple of deoreasing the grant in aooordanoe with the inorease in the size of the town or oity sohool distriot is followed in British Columbia as in the other provinces. Conditions partioularly oharaoteristio of a oertain form of éducation are also recognized. For example » where an expensive equipment, neoessary for instruotion in agrioultural, vooational, or teohnieal éducation, has been aoquired in some sohool distriot,the government, in eaoh province, has provided a grant amounting from 25% to 50% of the initial oost thereof. Finally, the Oohool Grants Aot of eaoh province provides for the distribution of speoial grants during the year to any sohool distriots where, in the estimation of the proper authorities, suoh  67 g r a n t s a r e deemed n e o e s s a r y . T h i s s k e t o h y e x a m i n a t i o n of t h e âohool G r a n t s Aot for t h e separâte provinces i s suffioient  t o g i v e u s some i d e a of t h e  numerouâ f a o t o r s t h a t form t h e o a s i s of# apportionrnent of grante f o r e d u o a t i o n a l p u r p o s e s . The t e r m of l i f e of t h e school p e r y e a r , p r e s o r i b e d minimum t e a o h i n g d a y s , minimum average a t t e n d a n c e , number of rooms and t e a o h e r s i n a sohool d i s t r i o t , d i s t i n c t i o n between graded and ungraded s o h o o l s , g r a d e s of  effioien-  o y , f i n a n o i a l burdens a t t e n d a n t upon t h e e s t a b l i s h m e n t and o p é r a t i o n of a new s o h o o l , t h e i n s t a l l a t i o n of o o s t l y é q u i p ement, s p e o i a l needs t h a t may a r i s e t h r o u g h o u t . t h e y e a r ,  eto.,  a r e some of t h e f a o t o r s woven i n t o t h e sohemes of a p p o r t i o n rnent.  I n aooordanoe w i t h t h e c o n d i t i o n s o b t a i n i n g i n some  s p é c i a l sphère of e d u o a t i o n a l a o t i v i t y , c e r t a i n f a o t o r s  enter  more prominent l y i n t o an a p p o r t ionrnent p l a n , w h i l e under d i f f e r i n g o i r o u m s t a n o e s t h e i r importance beoomes o b s o u r e d , o t h e r f a o t o r s s u p p l a n t i n g them. Whether t h e value of p a r t i o u l a r f a o t o r s i n t h e soheme of apportionment a r e b e i n g u n d u l y s t r e s s e d w h i l e o t h e r s a r e not r e o e i v i n g t h e a t t e n t i o n t h e y m e r i t i s a problem on whioh we a r e not q u a l i f i e d t o j u d g e , ïïe a r e n o t p r e p a r e d t o t r e s p a s s i n t h e proper sphère or  field  of t h e e d u o a t i o n a l i s t . G o n s e q u e n t l y , we hâve been c o n t e n t ,  in  t h i s o h a p t e r , t o s e a r o h out t h e phenomena r e l a t i v e t o t h e s u b j e o t and hâve r e f r a i n e d : a t t h e sàme tiffie1 frora i t t o an a n a l y t i o a l t r e a t m e n t ,  ;)  .; „  , <•>  subjaoting '•-*  ->>., i-.--  68 Chapter VI.  Concluding Remarks  Referenoe to topios we had intended to reserve for considération in this concluding ohapter has already "been made in appropriate places throughout the thesis. After some thought on the matter we deemed this the wiser plan in that it served better the purpose of bringing into olear light the signifioanoe of those topies. We refer to the instanoes in our development of the subjeot where attention was drawn to the woeful laok of uniformity in the western provinoes in the methods used for Computing various eduoational expenditures, ¥e allude, in the second place »to oases where it was regretted that no oomparisons oould be made in certain important connections owing to the faot that necessary information was not available in the reports on the subjeot. In olosing, however,we should like to make some observations in a very gênerai way on such conditions as they hâve corne to our notioe in our researoh in the field of eduoational finanoe in the western provinoes. In the first place» what may be said in regard to this absence of standardization,in the provinoes, in the collection of statistioal data bearing upon finanoial conditions in the realm of eduoational aotivity? Laok of standardized methods in this oonoern must be part of a gênerai failure between the  69 orovinoes to oooperate in matters of eduoational significanoe. ïïowhere did we disoover, in reading reports of deputy-miiaisters of éducation and school inspeotors in the provincial gohool Reports >reference made , during a review of some new eduoational problem or some existing condition in school life ,totfaeways in whioh similar problems and conditions were being met in the neighbouring provinces.Just sO long as suoh independent and self-oentred courses are followed will it be hopeless to expeot to find uniformity in eduoational matters, partioularly in the problem of finanoing eduoation. But it must not be gathered from this statement that we believe that there is an ut ter disregard and indifférence in one province towards eduoational aotivity in other provinoes. The many oases of similarity between the western provinoes in various forms of eduoational expenditures that were oonsidered throughout our study of the subjeot would surely dispel such a notion from the mind of the reader. Geographical propinquity,,likeness of politioal organisation, ooramon conoern and coimon interests hâve ail tended to almost enforce a large denrée of ..armony in dealing r/ith A eduoational conditions. But, even so, an examination of the Sohool Reports of the separate provinces avili show that there is muoh room for improvement,for an expansion of harmonious relations. It might be said that as the provinces hâve oommon interests, likewise, eaoh has its own peculiar conditions to oonsider, and that, therefore, the discord and absence of similarity that pervade thèse distinct Sohool Reports are but a  #  70 refleotion of suoh individual oonditions. Undoubtedly, this is to some extent true.  For example, the prairie provinces hâve  the problem of the Consolidated school to attend to; a problem that is not met in British Golumbia.  Nevertheless, after ail  allovvances hâve been made, there still remain unnecessary différences in method, and thèse coid be obviâted if the provinces would make an honest atternpt to remodel their Systems in the light of modem manifestations of effioiency.  We hâve in mind,  of oourse , the applioation of modem standardized and efficient metnods of colleoting and tabulât ing data.  The adoption of such  methods in the realm of finanoial-statistioal information would both simplify investigation into the subject of the financing Of éducation and ensure aocuraoy in results.  And at a time like  today when the publio is demanding an examination of ail govemment aocounts to learn hov? its money is being spent never was there a greater need for aocuraoy, for truth,to searoh out and destroy the wild guesses of the enthusiast and the deliberate misrepresentation of the politioal démagogue. ïïe need only mention the other topio wé intended to bring up in this conoluding chapter.  It is closely related to the  topio just considered, and steps which are taken to correct the one -will, of neoessity, eliminate the other. ïïe refer to the absenoe of adéquate statisical information in the government reports.  Glearly any effort that is made to establish  uniformity in method will inevitably remove such annoying  71 hindranoes in the way of a oomprehensive comparative survey of eduoational conditions. A properly conducted Sohool Survey vvould make a point of filling up the gaps in the statistioal data dealing with the financing of éducation. It would be interesting to anticipate hov? olosely a survey into eduoational conditions hère in Britiah Columbia vjould foliovj the lines adopted in bhe récent Saskatchevsan survey, Howsoever, a broad survey of the whole field is necessary to prépare the way for an effioient survey in a partioular field, suoh asfinanoe.  Moreover, the inoreasing relative  importanoe of éducation amongst the social services supported by the government calls fôr the effioient financing of the saine.  72  Bibliographv. Publio Àcoounts:Saskatohewan, 1912-13 and 1922-23. A l b e r t a , 1913 and 1922. B r i t i s h Columbia, 1921-22. Department Bduoation R e p o r t s : Manitoba, 1913 and 1922. Saskatohewan, 1913, 1920, 1921 and 1922. A l b e r t a , 1913 and 1922. B r i t i s h Columbia, 1913 and 1921, 1922. The Sohool Aot and School Grants Aot—Saskatohewan—1923. The Sohool Aot and Sohool Grants A o t — A l b e r t a — 1 9 2 2 . Manual of Sohool L a w s - - B r i t i s h Columbia—1923. C i t y of Vanoouver:F i n a n o i a l and D e p a r t m e n t a l R e p o r t s 1913 and 1922.  

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