Date of Award

6-1933

Document Type

Thesis

Degree Name

Master of Science (MS)

First Advisor

Ralph A. Fritz

Keywords

Tax evasion, Kansas, Crawford County, Education, Finance

Abstract

This study was made to determine the amount of tax obligations which have not been met in school district ninety-five between the years 1910 to 1931; also to present a summary of these findings to show the causes and effects of the obtained results on school district ninety-five and to suggest a possible solution.

This study reveals that the assessed valuation of school district ninety-five rose from $283,650 in 1910 to $1,002,385 in 1927. It increased approximately $100,000 each year from 1910 until 1920. From 1920 on the rise was small until 1927 where it reached its peak. In 1928 the valuation dropped approximately $300,000 and each succeeding year it declined rather slowly. In 1931 the valuation totaled $714,769 and this year, 1932, the valuation has decreased to $642,588.

[...]

This study in the opinion of the writer warrants the following conclusions:

  1. The percentage of delinquent taxes were 20.01 per cent in 1930; rose to 27.32 per cent in 1931; and this year, 1932, will be approximately 35 per cent. With the factors mentioned as responsible for delinquent taxes still operative the next years will witness an even greater delinquency in the meeting of tax obligations in school district ninety-five
  2. That the operation of schools will become increasingly difficult in Arma and adjoining districts and that these schools should federate for the purpose of having better schools for less money.

[Taken from Chapter 1]

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