A survey of the educational system of the Philippine islands by the Board of educational survey, created under acts 3162 and 3196 of the Philippine Legislature.

FINANCE

589

a political unit is shown by the relation of expenditures on education to
expenditures for other purposes. This relationship may be shown in
three ways: first, by relating educational expenditures to total expenditures; second, by relating educational expenditures to tax revenues; and
third, by relating educational expenditures to total revenues. Each of
these methods has its special advantages. In Tables 90 to 98, these
relationships are shown for the political units in the Philippines.
Table 90 gives for the various units the expenditures for education
and for other governmental purposes. According to the facts here
presented, educational expenditures have manifestly increased faster in
every unit than have the noneducational expenditures. Table 91
shows that all the political units from 1913 to 1923 almost doubled
their percentages of expenditures for education. The record of provinces is even slightly better than this. Table 92 shows that on total
governmental and on total insular expenditures for education, the Philippines although relatively far below them in 1910 are now approaching
the American states. But it also shows that while in 1910 the local
governments in the Philippines (the provinces and municipalities combined) devoted only one-fourth as large a share of their local expenditures as did the American states, in 1923 they did twice as well. At
this date, however, they were doing only half as well as the American
local governments.
In similar fashion Tables 94 and 95 show the percentages of total tax
revenues and Tables 96 and 97 the percentages of total revenues devoted
to education by each of the political divisions. The percentages of tax
revenues devoted to education are of course much larger than the percentages of total expenditures for education as given in Table 91. On
the other hand, the percentages of total revenues assigned to education
are much smaller. For both total tax revenues and total revenues the
percentage relationships of the various political units are essentially the
same as in the tables on expenditures. However, while the Insular
Government is devoting a larger percentage of its tax revenues to education, the local governments are devoting smaller percentage.
SOURCES OF SCHOOL REVENUES BY POLITICAL DIVISIONS.-The
financing of education in the Philippines is based almost wholly upon
appropriations for education and not upon the assignment of definite
revenues to the schools. Only the municipalities have revenues which
must be spent upon education only.