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ability aid to education amount Arkansas basis bill Board of Education burden cation Columbia University Committee on Education communities Congress crisis depression distribution economic educa educational opportunity educational system elementary and secondary Elementary School Journal enrolled equalization fund equalizing educational expenditures federal aid Federal Government governmental grants high school income tax increased interest levy measure ment method minimum program Morrill Act Nation's Schools National Education Association national government necessary North Carolina North Dakota Office of Education percent present problem property tax public education public schools pupils real property reduced responsibility result rural schools salaries sales tax School and Society school costs school districts school finance school funds school revenue school support school system school term secondary schools situation Smith-Hughes Act social sources of school standards Superintendence taxation teaching tion tional United States Department Washington York