APPENDIX B. TABLE I.-Statistics relating to State Colleges and Universities, showing State Endowments, Appropriations, etc. [Columns one, two, and three mostly compiled from the Report of the Commissioner of Education, 1886-87.1 Georgia. 288, 000 26, 314 23,000 62, 905 20,000 20,000 Kansas 720, 588 674, 786 41, 253 Kentucky 200,000 165,000 Louisiana. 318, 313 13, 244 794, 590 Maine. 165, 000 230, 300 11, 500 Maryland.. 313, 718 6, 431 983, 181 531,000 1,453,000 1,454, 098 922, 606 192,000 716,997 1,764, 368 2, 195, 968 583,000 1,714, 372 76, 611, 409 329, 49, 505 1, 542, 180 797, 773, 002 3, 077, 871 793, 526, 079 1,978, 301 501, 379, 744 1, 624, 615 310, 871, 546 996, 096 517, 214, 301 1, 648, 690 212, 725, 464 939, 946 265, 978,716 648, 936 485, 839, 772 934, 943 1,847, 531, 422 1, 783, 085 915, 450, 0001, 636, 937 469, 831, 464 780,773 122, 736, 8381, 131, 557 725, 775, 259 2, 168, 380 60, 000, 000 39, 159 160, 506, 266 269,493 452, 402 New Hampshire. New Jersey. 180,000 1116, 000 New York 16, 000, 000 130, 000 7,800 231, 659, 265 346, 991 573, 256, 304 1, 131, 116 890, 241 3, 224, 682, 343 5, 082, 871 355, 580 202, 752, 6221, 399, 750 261, 534 1,688, 676, 1683, 198, 662 70, 500 1,088, 947 3, 0 2,829, 999 (1) 382, 487 90,500 2, 135, 675 (?) 77, 188, 694 174, 768 166, 016, 915 4, 282, 891 328, 50, 559 276, 531 149, 973, 365 995,577 256, 456, 7611, 542, 359 562, 103, 2231, 591, 749 157, 192, 262 332, 286 375, 043, 238 1, 512, 565 50, 212, 581 75,116 173, 993, 762 618, 457 581, 264, 749 1, 315, 497 Alcorn Agricultural College not reported. 135, 471 34, 936, 210 62, 266 106, 934 20,000 20,000 mill tax. 278, 962 1,203, 377 880-No. 1-22 337 TABLE II-UNIVERSITY LAND GRANTS.1 The following statement shows the number of acres granted to the States and reserved in the Territories of Washington, New Mexico, and Utah, for university purposes, by acts of Congress, the dates of which are given in proper column: TABLE III.-AGRICULTURAL AND MECHANICAL COLLEGE GRANTS. States having land subject to selection, "in place," under act of July 2, 1862, and acts amendatory thereof. 1 See "Public Domain," House Mis. Doc. 45, part 4, Forty-seventh Congress, second session. J The following statement shows the names and locations of agricult ural colleges, with the number of acres of scrip or land in place given to the several States and the amounts realized therefrom: Agricultural colleges located by the several States under the act of July 2, 1862. Georgia State College of Agriculture and the Mechanic Arts, Athens, Ga.*| 243,000 Agricultural and Mechanical College of Kentucky, Lexington, Ky..... Congressional grant of ninety thousand acres not yet in the market. Location questionable; college not yet organized. 4 Department, University of Georgia. "Receives annually from University of Georgia three thousand five hundred dollars, part interest land-scrip fund. Three hundred and twenty-seven thousand dollars of State bonds scaled to $196,200 of new State bonds. Agricultural colleges located by the several States under the act of July 2, 1862—Cont'd. Name and location. Amount derived from sale of United States land or scrip. Number of acres received from the United States. Maine State College of Agriculture and the Mechanic Arts, Orono, Me.. Agricultural and Mechanical College of the State of Mississippi, Starkville, Miss....... 210, 000, scrip. 115,000 New Hampshire College of Agricultural and the Mechanic Arts, Hanover, N. H. 90,000 90, 000, place. Rutger's Scientific School of Rutger's College, New Brunswick, N. J South Carolina Agricultural College and Mechanics' Institute, Orangeburg, S. C 180, 000, scrip. Tennessee Agricultural College, Knoxville, Tenn 271, 875 300, 000, scrip. Agricultural and Mechanical College of Texas, College Station, Tex Etimated. 2 Estimated unsold, one hundred thousand, 1887. TABLE V.-EXEMPTION OF SCHOOL PROPERTY FROM TAXATION. The following facts relative to the taxation of school property have been collected with considerable difficulty and with great care. The writer has examined the constitutional and statute laws of the several States, as well as many of the State reports, and has written to each State Superintendent of Public Instruction (or Secretary or Commissioner of Education), who, in reply, has given the actual practice in his own State. In the majority of cases the State Constitutions grant to the Legislatures power to enact laws for the exemption of school property from taxation, but in a few instances the Constitutions are imperative, leaving the Legislatures no choice in the matter. The Legislatures have frequently failed to exercise to the full extent the powers granted them and have not followed constitutional provisions with legislative enactment. In the past, legislation has been highly favorable to non-State schools, and the present general policy, so far as it may be stated, is to exempt from taxation all property used exclusively for school purposes and not held for gain, and to tax all property owned by private or sectarian institutions of learning and held as a productive investment; that is, to tax productive and to exempt unproductive non-State school property. There are some notable exceptions to this general rule, and the variety of statute laws and their respective interpretation render the practice in respect to the extent of exemption widely diverse in the several States. For instance, Rhode Island and Providence Plantations granted, in the charter of Brown University, "That the college estate, the estates, persons, and families of the president and professors, for the time being, lying and being within the colony, with the persons of the tutors and students during their residence at the college, shall be freed and exempted from all taxes, serving on juries, and menial services. And the persons aforesaid shall be exempted from bearing arms, impresses, and military services, except in case of an invasion." In 1863, it was enacted "That the estates, persons, and families of the president and professors, for the time being, and of their successors in office, shall not hereafter be freed and exempted from taxes for more than the amount of ten thousand dollars for each of such officers, his estate, person, and family included." But the law still exempts all property of every description belonging to the university. The general statute of Rhode Island pertaining to this subject exempts buildings and grounds occupied for educational purposes, the amount of ground so exempted being limited to one acre. It may be stated, however, that the property of the East Greenwich Academy is not taxed; and that the large property of the Friends School at Providence was free from taxation prior to 1878, but since that time it has been taxed about three thousand dollars yearly. In Vermont "real and personal estate granted, sequestered, or used for public, pious, or charitable uses" are exempt from taxation. The lands set apart for the maintenance of the University of Vermont are leased for the support of the university. They are now and always have been exempt from taxation. Up to the year 1888 all property of educational institutions in Maine was exempt from taxation, but the Legislature has recently enacted a law which provides that real property, when held as an investment, is taxable in the municipality where it is situated; but the State re. bates to the institution whose property is so taxed the amount of the tax, not to exceed one thousand five hundred dollars to any one insti tution. |