PUBLIC SCHOOL FINANCE 239 
which is more than $300,000, and that no approved high 
school in the county maintains an average daily attendance 
of fifteen pupils. Other detailed special provisions are 
applicable! 
Districts in which high school facilities are inaccessible and 
there are three or more eighth grade graduates may receive 
state aid for the purpose of maintaining the ninth and tenth 
grades? The statute provides that if funds from other 
sources, including the maximum district levy of $0.65, are 
insufficient to employ a first-grade teacher, the state supplies 
the deficiency. Because of the indefiniteness of the law, the 
State Department of Public Schools has formulated standards 
as to curriculum, building, salaries, professional preparation, 
and so on, which must be met in order to receive state aid. 
The distribution to the counties from the county foreign 
insurance tax fund, the distribution on the basis of allotments 
to teachers, and the pupil-attendance quotas may be classi- 
fied as general relief grants. The county foreign insurance tax 
fund is distributed to the counties, including St. Louis City, 
on the basis of the number of persons under twenty years and 
over six years of age. Before funds may be received from 
this source, free textbooks must be provided. If free text- 
books are not provided, the funds are used for road purposes. 
The teachers’ quota apportionment is based upon the 
number of teachers in each district, but certain special pro- 
visions are applicable. For each full-time principal, super- 
visor, and teacher, $50 per year is allotted, but the amount is 
reduced to $25 for a teacher in any district in which the 
average daily attendance in the preceding year was less than 
fifteen pupils. Each teacher employed less than nine tenths 
of the school term but more than one half is granted $25. 
The $50 per teacher apportionment is increased to $100 for 
each teacher whose salary is $1,000 or more, but in the case of 
a district that employs only two teachers, one white and one 
colored, the apportionment is $50 per teacher. No teacher, 
principal, or supervisor who is not paid from public funds of 
the district shall be counted. 
The balance of the state school moneys is apportioned each 
-R. S. 1919, Section 11296. 2 Session Laws, 1923, p. 177.