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.

592 EDUCATIONAL SURVEY OF THE PHILIPPINES
TABLE 94.-PERCENTAGES OF TOTAL TAX REVENUES EXPENDED UPON EDUCATION
BY THE POLITICAL UNITS IN THE PHILIPPINES, 1913, 1918, 1923
1913 1918 1923
Per cent Per cent Per cent
All units combined......................................... 19.9 15.5 32.7
Insular Government........................................ 25.1 13.8 37.1
Local governm ents........................................ 1 19.5 24.5
Provinces........................................... 6.4 12.9 14.5
Municipalities..................................... 18.7 27.5 38. 0
TABLE 95.-PERCENTAGES OF TAX REVENUES DEVOTED TO EDUCATION BY THE INSULAR OR STATE GOVERNMENT AND BY LOCAL GOVERNMENTS IN THE PHILIPPINES
AND IN THE AMERICAN STATES, 1910 TO 1923
Insular or state
government Local governments
Philippines American Philippines American
states states
Per cent Per cent Per cent Per cent
1910.................................................... 38.5.......... 26.5
1913.......................................... 25.1.......... 11.1....
1915............................................ 36.5.......... 28.8
1918........................................... 13.8.......... 19.
1920.................................................... 3 1.4........29.9
1923.......................................... 37.1.......... 24.5

TABLE %.-TOTAL REVENUES AND INCOME BY POLITICAL DIVISIONS, PHILIPPINE
ISLANDS, 1913, 1918, 1923
[Source: Reports of Insular Auditor]
1913 1918 1923
Total governmental................... 43,014,984 96,331,614 P103,664,858
Insular Government............................. 25,269,909 68,156,423 66,649,792
Local governments.......................... 17,745,075 28,175,191 37,015,066
Provinces..................................... 10,592,533 15,851,596 20,614,900
Municipalities.................................. 7,152,42 12,323,595 16,400,166
Municipalities.7,152,542 12,323,595 16,400,166
TABLE 97.-PERCENTAGES OF TOTAL REVENUES AND INCOME DEVOTED TO EDUCATION,
BY POLITICAL DIVISIONS, PHILIPPINE ISLANDS, 1913, 1918, 1923
1913 1918 1923
Per cent Per cent Per cent
Total governmental....................................... 16.6 10.0 22.8
Insular Governm ent..................................... 22.3 9.0 26.0
Local governments..................... 8.5 12.4 16.9
Provinces.5.0 8.0 10.2
Provinces............................................ 5.0 8.02
M unicipalities............................................ 13.6 18.2 25.4