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 595
TABLE 99. —SOURCES OF SCHOOL REVENUES BY POLITICAL DIVISIONS WITH
AMOUNTS FOR 1923-Continued
MUNICIPAL
Items Source Amount
For municipal schools............... One-half of municipal real-property tax P2,828,430.00
receipts.
For municipal schools.............. One-half of municipal internal-revenue 817,800.00
allotment from the Insular Government.
For municipal schools............... Transfers from the general to the school 768,130.00
funds.
For elementary schools.............. From general funds of the Insular Govern- (220,224.00)
ment by special enactment, Act 2785.
For elementary schools............. From general funds of the Insular Govern- (1,676,217.00)
ment by special enactments, Acts 2727,
2786.
For elementary schools.............. From general funds of the Insular Govern- (7,047,828.00)
ment by special enactment, Act 2782.
For elementary school buildings...... From general appropriation of the Bureau (200,000.00)
of Public Works, Act 3113.
Total.............................................................. d4,404,430.00
d Figures in parentheses are not added.
Table 99 shows in detail the sources of school revenues as given in
the appropriations of all political units and in the special school revenues
of the municipalities for 1923.
VOLUNTARY CONTRIBUTIONS.-No consideration of school revenues
in the Philippines could be complete that did not recognize the relatively
large amount of voluntary contributions for schools made in many
places. Although called "voluntary," these are really forms of taxation and tuition charges. With assessments which are as widely distributed and as inescapable as taxes, a community in order to have a
school may raise contributions for both site and building by committees.
Although any child not volunteering with his tuition cannot attend the
school, the tuition charges are classed with voluntary contributions.
For the raising of all voluntary contributions for schools, the consent
of the Governor-General is required in each instance. He has, however, given his blanket approval for certain of the yearly tuition charges
imposed in all high schools and intermediate schools. These charges
may amount to four pesos in the secondary school and two pesos in the
lower school.
The statistics of these voluntary contributions are given in the annual
reports of the Bureau of Education. These reports, however, contain