234 THE FISCAL PROBLEM IN MISSOURI

In addition to the interest on the certificates of indebtedness
in the public school fund, one third of the receipts into the
general revenue fund are credited to this fund each year, the
only exception being certain minor receipts. A small part of
this fund is used to meet back payments and claims. Approximately
 409, to 509, of the total is distributed for various
special projects, and the remainder is apportioned among the
several school districts in the form of teachers’ quotas and
pupil grants. The third state school fund is officially known
as the county foreign insurance tax fund. To this fund is
credited one half of the proceeds of the state tax of 2%, on
the gross premiums collected in the state or on account of
business done in the state by insurance companies not organized
 under the laws of the state.
While the three funds account for the greater part of the
money that the state distributes for school purposes, certain
appropriations from the general revenue fund are made to
pay salaries and expenses of the state department of public
schools and to finance other projects. These appropriations
are in addition to one third of the receipts of the general
revenue fund that are credited to the state school moneys
fund. The additional appropriations for special projects are
not made in certain years because of a shortage of funds, and
in such cases the procedure is to charge the appropriations to
the state school moneys fund.

Functional Classification of State School Grants and Bases of
Apportionment
On the basis of functions, the various state school grants
may be classified into five groups; (1) administration, (2)
stimulation, (3) compensation, (4) equalization, (5) general
relief. Under administration grants may be included the
salary and expense appropriations for the state department
of public schools, including public school inspectors. These
appropriations are what might be called flat appropriations,
that is, the legislature specifically appropriates certain
amounts for the purposes indicated. The other form of grant
that may be classified under administration is the appropriation
 of $400 to each county by the state to cover the state’s
portion of the salary of the county superintendent.
1R. S. 1919, Section 11352.