PUBLIC SCHOOL FINANCE 237 
A special form of state aid is provided for rural school 
districts with assessed valuation of $50,000 or less and 
average daily attendance of less than fifteen! The special 
aid granted is for the purpose of educating the children of 
such districts in other districts. Before this aid may be 
received the district must levy $0.65 per $100 of assessed 
valuation. The money so obtained together with the amount 
received from public funds and cash on hand is first applied 
to the cost of transportation and then to the cost of tuition. 
[f the district does not have a sufficient amount to meet all 
tuition costs, the state grants special aid in an amount suffi- 
cient to provide for keeping the children in school for a term 
of at least eight months. The amount of state aid in no case 
may exceed actual cost of tuition, and the actual cost of 
tuition may not exceed the pro rata maintenance cost for the 
preceding year in the district or districts attended. It is also 
provided that the transportation costs shall be reasonable, and 
the decision of the State Superintendent in this matterisfinal. 
State aid to consolidated districts? is in the form of a 
guarantee per pupil in average attendance during the preced- 
ing school year. For a district that levies a school tax of 
$1.00 per $100 of assessed valuation for teachers’ salaries and 
incidental purposes the guarantee is $50 per pupil, while for a 
district that levies a tax of $0.65 for the same purposes the 
guarantee is $40 per pupil. The amount of state aid is based 
apon the difference between $50 or $40 per pupil and the 
proceeds of the school tax plus county, township, and state 
funds and cash on hand. For example, if there are one 
hundred pupils in average atendance in a district that levies 
$1.00 per $100 of valuation on an assessed valuation of $300,000 
the guaranteed amount is $5,000, of which $3,000 would be 
obtained from the tax. If funds from the other sources 
amount to $1,000, the state aid under this section would 
be $1,000. 
Special provision is made for state aid to certain consoli- 
dated districts for the maintenance of elementary schools.® 
LR. S. 1919, Section 11212. 2 Session Laws, 1925, p. 331. 
3 Session Laws, First Extra Session, 1921, pp. 184 f. This section is practi- 
cally obsolete, but it was never repealed. In a letter dated Oct. 31, 1930, Mr. 
Chas. A. Lee, State Superintendent of Public Schools, stated “I do not recall but 
one instance in the last eight years when this section was taken into consideration 
‘n apportioning the state school fund.”