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 591
TABLE 91.-PERCENTAGES OF TOTAL GOVERNMENTAL EXPENDITURES DEVOTED TO
EDUCATION BY POLITICAL DIVISIONS, 1913, 1918, 1923

All governmental units combined..........................
Insular Government......................................
Local governments........................................
Provinces...............................................
M unicipalities...........................................

1913
Per cent
13.1
17.5
6.8
3.5
13.5

1918
Per cent
11.1
11.7
10.3
5.3
21.7

1923
Per cent
23.0
28.1
15.3
8.2
27.1

TABLE 92.-PERCENTAGES OF TOTAL GOVERNMENTAL EXPENDITURES DEVOTED TO
EDUCATION IN THE PHILIPPINES AND THE UNITED STATES, BY POLITICAL DIVISIONS,
1910 TO 1923
[Sources: Table 89 and Volume VI, page 13 of Educational Finance Inquiry]
Total govern- Total Insular or
mental expendi- state govern- Total local
tures mental expendi- expenditures
Year ___________ tures
Year _
Philip- Am e- Philip- Philippines can can in can
states pines states pines states
Per cent Percent Per cent Percent Per cent Per cent
1910..................................... 25.5....... 37.6........ 26.6
1913................................. 13.1........ 17.5....... 6.8......
1915................................... 26.1..... 32.4....... 27.6
1918................................. 11.1................... 10.3........
1920......................................... 27.6........ 30.1........ 29.6
1923.............................. 23.0... 28.1....... 1.3....

TABLE 93.-TOTAL REVENUES FROM TAXATION BY POLITICAL DIVISIONS, PHILIPPINE
ISLANDS, 1913, 1918, 1923
[Sources: Reports of Insular Auditor]

Total governmental...............................
Insular Government...............................
Local governments................................
P rovinces.....................................
M unicipalities................................

1913?35,880,360
22,402,343
13,478,017
8,299,717
5,178,300

1918 1923
r62,492,755?72,190,567
44,559,230 46,736,641
17,933,525 25,454,026
9,768,483 14,504,644
8,165,042 10,949,382