from school when this is deemed necessary for the best interest of the schools. (Georgia School Laws, 1942)

LOCAL SCHOOL DISTRICT FUNDS.-School district trustees are authorized to use district funds for pupil and teacher transportation expense, if the county board of education does not provide such service. (Georgia School Laws, 1942)

IDAHO

STATE FUNDS.-No State funds provided specifically for pupil transportation.

COUNTY FUNDS.-None provided.

LOCAL SCHOOL DISTRICT FUNDS.-School district trustees are authorized to provide transportation for pupils who reside 12 or more miles from school at the district's expense, but the cost must not exceed $10 per pupil per month. School district funds may be used for the expense of transporting pupils to high school in another district from a district in which no high school is maintained, when deemed necessary by vote of the electors and also by the board of trustees. (School Laws of the State of Idaho, 1941, secs. 65 and 73)

ILLINOIS

STATE FUNDS.-State funds are used to reimburse local school districts for three-fourths of the cost, not to exceed $15 per pupil transported throughout the school year, of transporting resident pupils in grades 1 to 12 to school, who reside at least 11⁄2 miles from the school attended. (School Law of Illinois, 1939, p. 353)

COUNTY FUNDS.-None provided.

LOCAL SCHOOL DISTRICT FUNDS.-The board of directors of a school district may use local school district funds for transporting pupils to a school in their home district or in another district. The board of education of a non-high-school district may, when sufficient moneys are available after payment of other necessary expenses, including tuition costs, provide transportation to high school for pupils who do not reside within 12 miles of a high school which they may lawfully attend, or in case pupils cannot be reached by train or bus, they may be reimbursed for the necessary cost of their transportation to a high school approved by the board of education. (School Law of Illinois, 1939, secs. 115 [20] and 121a 9e, f. School Laws of Illinois, 1943 Supplement, sec. 94, 5)

INDIANA

STATE FUNDS.-No State aid provided as such, but the expense of pupil transportation is included when computing the school program the cost of which is equalized by the State. (School Laws of the State of Indiana, 1939, ch. 15, sec. 671)

COUNTY FUNDS.-None provided.

LOCAL SCHOOL DISTRICT FUNDS.-The governing board of any school district may provide transportation to and from school for the pupils when such service is considered necessary. There are various conditions and circumstances stated in the law when transportation shall be provided for pupils; these include closed schools, specified distances, and types of districts. Any school district may provide transportation for crippled children to and from school. Children attending parochial and private schools are entitled to transportation when traveling along the route of public-school transportation vehicles. (School Laws 1939, secs. 488-492, 234)

IOWA

STATE FUNDS.2-Funds are provided by the State to reimburse school districts for transporting physically handicapped children to school. COUNTY FUNDS-None provided.

LOCAL SCHOOL DISTRICT FUNDS.-The law requires that transportation be provided at the expense of each consolidated school district for each child of the district living more than a mile from school, but not over private roads or within the limits of urban communities. In other school districts, the board of education is required to provide transportation at the district's expense for pupils enrolled in an elementary school who live at least 22 miles from school. Also, transportation must be provided for pupils whose school has been closed and who are assigned to another school more than 2 miles from their respective homes. Transportation may be provided for pupils who live nearer the school than these distances. (School Laws of Iowa, 1939, secs. 4179 and 4233.4)

KANSAS

STATE FUNDS.-None provided specifically for pupil transportation. COUNTY FUNDS.-None provided as such, but there are at least 2 high-school districts in the State each of which comprises the territory of an entire county. Since the board of trustees of each of these high-school districts may provide transportation at the district's expense for the pupils who reside 3 miles or more from the high school, county-wide taxation supplies the funds for transportation when such is provided. (Kansas School Laws Revised, 1939, sec. 964)

LOCAL SCHOOL DISTRICT FUNDS.-There are a number of different types of school districts in the State and provisions for transporting pupils to school at public expense has been made for practically every one of these different types. In general, the provisions are as follows:

The 1945 session of the Iowa Legislature has provided for State funds for pupil transportation, details of which are not yet available.

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The board of education of any school district is authorized to transport pupils to school at public expense, either within the pupil's home district or to school within an adjacent district; in at least one type of district, transportation may be provided only for pupils who reside at least 3 miles from school. Transportation at the district's expense is required in consolidated school districts for pupils who reside 2 miles or more from school and in common and rural high-school districts for those residing 3 miles or more from school. When bus transportation is impracticable, parents may be paid for transporting their children to school at rates ranging from 5 cents a mile one way per day per pupil to $1 per day per pupil. (Kansas School Laws 1939, secs. 955-968)

KENTUCKY

STATE FUNDS.-None provided specifically for pupil transportation. COUNTY FUNDS.-(With certain independent districts excepted, the territory of each county in Kentucky constitutes a school district for most school administrative functions.) The county school district is authorized to provide school transportation service at the county district's expense for all pupils who do not reside within reasonable walking distance of school when this item of expense has been included in the school budget. (Kentucky Common School Laws 1942, sec. 160.530 as amended in 1944)

LOCAL SCHOOL DISTRICT FUNDS.-City and other independent school districts may provide school transportation service at the district's expense when such service is deemed necessary. (There is provision in the law for the organization of subdistricts within county school districts for limited school administrative functions.) The electors of any subdistrict may vote to levy a tax not to exceed 7.5 mills on the dollar of the assessed valuation within the subdistrict to supplement State and county school funds and the proceeds may be used for pupil transportation expense. Physically handicapped children may be transported at the district's expense to and from schools that provide for their instruction. (Kentucky Common School Laws 1942, secs. 159.060 and 160.150)

LOUISIANA

STATE FUNDS.-None provided specifically for pupil transportation. COUNTY FUNDS.-With the exception of 4 city school districts, the county (parish) is the unit for school administration in Louisiana. The parish school board has authority to provide transportation to and from school for any pupil living more than 1 mile from an approved school. This is interpreted to include children attending private and parochial schools. (Louisiana School Laws 1936, p. 183) LOCAL SCHOOL DISTRICT FUNDS.-See "County Funds."

MAINE

STATE FUNDS.-State funds are apportioned to a town school district which closes a school and provides approved transportation for the pupils thereof to another school; in such case, the amount apportioned is equal to the amount which the district would have received in State funds, if the closed school had been maintained, but the amount may not exceed half the cost of transporting the pupils to the other school or $100 for each teaching position in the closed school the year previous to its closing. State funds for this purpose for the year 1942-43 amounted to $97,590. State funds are used at the discretion of the State commissioner of education for the entire or partial expense of transporting or boarding elementary pupils residing in unorganized territory of the State to school in an organized school district. Half of the current cost of transporting pupils and of the purchase cost of school busses are factors considered in computing the cost of the school program which is equalized by the State. (Laws Relating to Public Schools, 1943, secs. 207 and 210)

COUNTY FUNDS.-None provided.

LOCAL SCHOOL DISTRICT FUNDS.-The superintendent of schools of a town school district is required to provide transportation to and from school for elementary school pupils when in the judgment of the superintending school committee (school board) the service is necessary or the committee may authorize the superintendent to pay the board of any children in lieu of transporting them to school. Similarly, transportation or board is provided for children of parents who have temporary residence in any town when such residence is more than 2 miles from school; if this expense is approved by the State commissioner of education, that official may reimburse the town district with State school funds. In case high-school pupils reside on an island within a town or city school district and there is no high school on the island, such pupils may be reimbursed for their school transportation expense, providing they travel on regularly established transportation lines the reimbursement is not to exceed the regular transportation fares over such lines. (Laws Relating to Public Schools, 1943, secs. 2, 31, 86, 134, and 207)

MARYLAND

STATE FUNDS.-The Maryland law provides that the entire cost of approved elementary school transportation and at least half that of high-school transportation shall be included (recently the entire cost of high-school transportation has been included) when computing the cost of the education program which the State equalizes. If the educational needs of physically handicapped children are met by the ordinary school program, the costs are included with other school costs

to be equalized; if such needs are not met in this way, the State provides a fund to finance the actual cost of physically handicapped children in special classes, including their transportation to and from school. In Baltimore City, which receives no equalization money, the cost of transporting crippled children to high school is paid from this special State fund. The cost to the State for the aid of educating handicapped children exceeds $200 annually per child. Transportation cost of transporting deaf and blind children to schools attended, providing parents or guardians of such children are financially unable to do so, are paid from the State appropriation to the respective schools attended. (Maryland School Bulletin, 16:25)

COUNTY FUNDS. Since each county in Maryland constitutes a single school district (the city of Baltimore constitutes one school district), the public schools are administered on a county-wide basis. "The county board of education shall consolidate schools wherever in their judgment it is practicable, and arrange, when possible without charge to the county, and shall pay, when necessary, for the transportation of pupils to and from such consolidated schools." (Public school laws of Maryland, sec. 50, p. 33, 1944) Also, "Whenever the average daily attendance in any school for any two consecutive terms is less than 12 pupils, the said school may be closed by the county board of education, and transportation provided, in the discretion of the board, for the pupils." (Public school laws of Maryland, sec. 80, p. 49, 1944) LOCAL SCHOOL DISTRICT FUNDS.-See "County Funds."

MASSACHUSETTS,

STATE FUNDS.-State funds are used to reimburse town school districts for pupil transportation expense as follows:

(a) Towns with fewer than 500 families each are reimbursed for a part or all of the cost of transporting high-school pupils to school. The reimbursements is 50 percent of the cost if the town's expenditure for each $1,000 of taxable property for public schools for the preceding 3 years averages more than $4, but not more than $5; 75 percent, if it averages more than $5, but not more than $6; and 100 percent if it exceeds $6. Reimbursement is made only for costs not in excess of 40 cents per transported pupil per day, excepting to towns that have pupils who must travel more than 3 miles to reach school by some means other than public utilities conveyances and whose average expenditure for public schools is more than $5 per $1,000 taxable valuation; these also receive reimbursement equal to 75 percent of any part of the second 40 cents expended for transportation per pupil per day. (b) Payments are made for the expense, including that for the transportation to and from a suitable school, of educating blind and deaf children of parents who are unable to bear such expense.