MYFBS, MAY(R - the Digital Library of Georgia

256 MAYOR'S ANNUAL REPORT.current expenses of the schools, which does not includebuildings and permanent improvements, andthe average number belonging. Still other estimatesare based upon the actual salaries of the teachers onlyand the average attendance.There has been much discussion upon this subjectamong school men, but still there is much lack ofuniformity in determining the cost of tuition in thedifferent cities. The different conditions also thatexist tends to complicate the problem somewhat.The following tabular statement exhibits the costof public education in a number of leading cities ofthis country. The facts presented were obtainedfrom the Superintendents of the cities named in answerto a circular letter requesting the information,and from Bulletin No. 36, (September, 1901, of the•TJ. S. Department of Labor.The cost of education per pupil is based upon thetotal expenditures for the schools exclusive of schoolhouses ana lots, and the average number of pupilsbelonging to the schools.In considering these figures it must be borne inmind that the different conditions existing in thesecities render it impractical to make very strict comparisons,but still the statement is of interest on accountof the general idea of the cost of educationpresented: