The news in this publi
cation is released for the
press on receipt.
THE UNIVERSITY OF NORTH CAROLINA
NEWS LETTER
Published Weekly by the
University of North Caro
lina for the University Ex
tension Division.
AUGUST 31, 1927
CHAPEL HILL. N. C.
THE UNfVERSITY OE NORTH CAROLINA PRESS
VOL. XIII, No. 42
Ediopial Boai-aj E. C. Brenson. S. H. Hobbs. Jr.. L. R. Wilson. E. W. KmfrhL^D. D. Carroll. J. B. Bullitt. H W Odu
Entered as second-class matter November 14. 1914, at the Poatoffice at Chapel Hill, N. C., under the act of August 24. 1912,
FEPERAL INCOME TAX MYEIS
TECEHAL INCOME RETURNS
In the table which appears elsewhere
in this issue the counties of the state
are ranked according to the relative
number of people who make federal
income tax returns. There were 38,-
740 returns filed for the year 1925, or
one return for every 72.2 people. The
distribution of returns was very un
even.
Naturally, there are relatively more
people who file returns and pay income
taxes in the urban counties than in
the rural counties. Mecklenburg leads
both in the aggregate number of re
turns filed and in the ratio of returns
/ to population, there being a total of
4,470 returns filed or one for every
■20.1 people. Buncombe occupies second
place in both particulars with 3,210
returns or one for every 23.0 people.
Guilford is third in aggreg'ate number
of returns, 3,190, but is surpassed by
Henderson and New Hanover relative
to tueir respective populations.
It will be noticed that there are
nine counties with one return for fifty
people or less. There are eleven other
counties which exceed the state
average of one return for 72.2 people.
At tne other extreme there are eleven
counties which vary from one return
for 602 people in Madison to no returns
at all in Clay. These computations
are only approximate, for the Treasury
Department does not actually count
the returns from each county, but
measures .the thickness of the file and
its count is therefore accurate only
to the nearest five. This slight in
accuracy would make no appreciable
difference in the computations for the
counties with several hundred returns.
It would affect the accuracy of the ^
ratios worked out for the counties,
with few returns.
Tnis table has little value, perhaps,
except to indicate what a small proper-1
tion of the people in the rural counties
contribute directly to the support of the
federal government, or to the state
government. The present federal law
exempts married men with an income of
$3,600 or less and single men, without
dependents, with an income of $1,600
or less. An additional exemption of
$400 for each child or dependent is
also allowed. Finally, no public school
teacher or other state employee is
subject to the federal income tax.
After exempting these classes it is
apparent that there are few subject
to the tax in the average county-
less than one in two hundred in forty
■counties of the state. It must be
remembered, too, that the figures
given here are the number of “returns
filed,” and less than half of those
filing returns actually paid a tax.
While relatively few farmers pay
federal income taxes, it does not
fol'low' that the farmer is enjoying
special favors. To the contrary it |
indicates that his income is so small j
that it falls below the exemption point. |
Most farmers would be glad of an ,
income sufficient to pay an income |
tax.—Paul W. Wager. |
are reckoned from July 1, 1925, to June
30, 1926.
The average net income of the 16,-
443 income tax payers was $6,666 and
: the average tax was $205.84. T-he
j total amount of federal income taxes
‘paid was $3,178,767, and 94 percent
of this amount was paid by people
whose incomes exceeded $10,000 and
66 percent paid; by people who^e in-
; comes exceeded *$50,000. The average
tax paid by the 13,307 people whose
incomes were less than $10,000 was
$14.73. Thus the federal income tax on
individuals is not burdensome on those
with moderate incomes and it does not
apply at all to married persons whose
incomes are less than $3,6U0 or to single
persons with incomes less than $1,600.
All persons, married or single, with
gross incomes of $5,000 or more are
required to file a return, regardless
of the amount of net income.
NORTH CAROLINA INCOMES
There were 38,740 North Qarolina
citizens who filed federal income tax
returns for the year 1925. Of this
number only 15,448 actually paid taxes;
the others were entitled to exemptions
in excess of their net income. The
aistribution according to income was
as follows.
Filed Paid tax
Under $1,000... 1,837 56
$1,000 to 2,000...10,414 3,264
2,000 to 3,000... 8,122 2,247
3,000 to 4,000... 7,949 1,666
4,COO to 6,000... 4,460.' 2,743
■6,000 to 7,000... 2,265 1,884
7,000 to 10.000... 1,667 1,437
aO.OOO to 16,000... 969 969
16,000 to 20,0C0... 461 461
20,000 to 30,000... 366 366
30,000 to 40,000... 142 142
40.000 to 60,000... 82 82
50,000 to 100,000... 93 93
100 000 to 200,000... 24 24
200^00 to 600,000... 7 7
600,000 to 760,000... 3 ^
38,740 16,443
In most instances the incomes here
tabulated are for the calendar year
1926; in a few instances the incomes
COUNTY ADMINISTRATION
In the follow'ing address delivered
before the State Association of County
Commissioners at the final session of
their conference at Lake Lure last
week, Dr. E. C. Brooks, President of
State College and Chairman of the
County Government Advisory Commis
sion, clearly charts the path of proce
dure for the successful administration
of county affairs.
“We should not form the opinion
that accounting and bookkeeping are
the major functions of county govern
ment. They are not. But they are
very essential. Good government is
dependent upon good planning and
good execution. It is an administra
tive problem, more than an accounting
problem. In a large percent of the
counties, the cou.itv accountant may
become the chief administrative officer.
It seems to me that there are three
major divisions of good admihistra-
tion.
“1. Planning the service that a
county will render ail the people. This
includes education, roads, health and
sanitation, charities and welfare and
protection of the youth, agricultural
problems and standards (ff living, pres
ervation of law and order, rural and
urban police and rendering other minor
services. It has become necessary
through public pressure for counties to
render service in all of these many
ways. They have become necessary
functions and in most counties the
work is not carefully planned, but the
amount of service in each division is
dependent in a large measure upon
public pressure.
“Government is a great public busi
ness and it should be carefully planned.*
Each of these functions is represented
by a special board. In my judgment
each board should select a representa
tive which should form a council to
meet with tbe commissioners from
time to time to study tde needs of the
people and to plan the county's busi
ness in such a way as to place tbe
proper emphasis on each division of the
county’s business.
“2. 'I^he second factor in proper
planning is safeguarding the revenue
in order that maximum service may
be rendered. Tnis includes protecting
the revenue; valuation of property
should snow a tendency to increase. A
five-year comparison always before the
officials should show at least the same
number of acres of land each year, in
stead of trade fiuctuations. lieai prop
erty should be mapped, someone should
study depressions and improvement,
interest on bank balances should be
sufficient to pay for many minor ser
vices now neglected.
“A budget of receipts and expendi
tures and a continuous audit should
save the county thousands of dollars.
That county is very inefficient that pays
every few years from $10,600 to $20,-
(JUO to have the books audited. And
the county that ppys an auditing firm
to keep its books audited and then an
annual fee to reaudit them is depriving
its citizens of services that could be
purchased with the wasted money.
“3. The third factor in county plan
ning is preserving the credit of the
county- Ability to meet obligations
promptly is the first easentxai. The
legality of obligations should be studied.
THE PUBLIC LIBRARY
The public library is America’s
continuation school. It is the most
democratic of American educational
institutions. . . It is free to every
person wiio wishes to read, and who
is willing to read. If the schools
will only teach the reading habit, the
library wifi educate the world, >or
the public library of America is free
to every new idea, free to every
fresh point of view; nothing is
barred because it is new or radical
or different. The public library is
free from party politics; it is free
from religious intolerance and preju
dices. The public library provides
information on all sides of every
important question—so far as its
funds will allow.—William Allen
White, Emporia Gazette.
4. STATE BOARDS OF EDUCATION
Mr. A. J. Maxwell’s suggestion of a
state commission on bonds and sinking
funds is excellent and will, I think,
save millions to the taxpayers. Credit
is strengthened by iricreassing the pur-
chasirig-power of the dollar by wise
purchasing of supplies.”
LIQUOR LAW VIOLATIONS
Mr. C. V. Kiser has recently com-'
pleted a survey of liquor law violations
in two raid-state counties, Durham and
Person, one a representative urban
county, tbe other a representative rural
county. The data were secured for
Durham county from the Durham,
County and City' Recorder’s Court, and
i for Person county from the Person
I County Recorder’s Court. ^
, According to the findings in the study ■
1 of the police records for the city of
Durham for the four-year period 1922- ‘
I 26, drunkenness constituted about sixty
' percent of all the liquor law violations,
while illegal possession composed 31.3 ■
percent of the offenses. The negro
population, which constitutes about.
one-third of the population of Durham
county, committed approximately forty
percent of the liquor law violations.
Males committed 94.13 percent of the '
liquor offenses as against 6.87 percent
committed by females. The average .
age of liquor law offenders was 34.6
years and the modal age 27.9 years, i
In general, negro offenders were;
younger than the white offenders. A '
study of the occupational distribution
of liquor law offenders showed that
88.92 percent of all offenders were of the
were farmers, and 1.16 percent were
students.
Study of the marital condition of
the liquor law offenders in Durham
county showed that 45.4 percent were
single and 54.6 percent were married,
thus indicating that the unmarried
gipup was responsible for more tban its
quota of offenses. This statement
held true for single men of both races
as well as for unmarried negro women.
I Unmarried white women, on the other
j hand did not commit their quota of
' offenses.
I
: A study of repeating offenders
I showed that 70.8 percent of all white
! men »,ffenders were charged with their
■ first liquor law offense, 80 percent of nil
i white women, 76.5 percent of all negro
I men, and 71.6 percent of ail negro
peaters.”
I Effect of Tenancy
i The latter portion of the sti
! primarily concerned wfith the study of
! liquor offenders with relation to land
i tenure as based upon results secured
\ in the study of liquor offenders in
j Person county. According to the
findihgs, 88.1 percent of all liquor law
offenders studied in the eighteen-month
period were tenants, while only 61 per
cent of the farms in the county were
operated by tenants in 1920. It is thus
seen that farm tenants contributed con
siderably more than their share of liquor
offenses. Whites alone considered, 82.5
percent of the liquor offenders were
tenants and 17.6 percent owners. In
the case of negroes, 98 percent of the
offenders were tenants. It is signifi
cant that considered on the basis of
race, whites committed a greater
proportionate number of liquor offenses
than blacks. While there were 1.36
times as many white as blacks in the
county, whites committed 1.76 times as
many liquor offenses as blacks.—J. J.
Rhyne.
The prevailing method of selecting
the chief school officer or state superin-
tendent is by popular vote. In six
, states these officers are appointed by
the governor, in eight by the state
board of education. The last of these
j methods is in line with accepted prin-
. ciples of school administration and has
' the most to commend it.
The chief state school officer should
' be selected by the state board of edu-
j cation from tbe country at large be-
* cause of profe-ssional preparation and
: administrative ability, and if possible
because of success in other positions
; requiring similar ability and involving
' similar duties. Many able and efficient
chief school officers have come into
office by popular election or by guber
natorial appointment. Both methods
j have some advantages, but neither is
! as sure and reliable as apptiintment by
a non-partisan board. No other method
of selection is rational, if this officer is
to be res])onsible to the board. The
term of office should have no reference
to the change of officers connected with
i the partisan government of the state.
It'should be indefinite or for a period
of years long enough to make possible
' the consistent development of ad-
i ministrative policies. '
If the chief state ^hool officer is
selected by popular vote, the office may i
i become a political one, subject to the ^
fluctuations of party and factional I
politics. The term is short, two to j
four years, reelection is uncertain, and
the lack of continuity in the service is
a handicap to the officer, however
capable. The term and salary are fixed
by law and can not be adjusted to fit
the person desired. The field from
which to choose is limited as to age
and citizenship. Under the appointive
method the chief state school officer
may be selected as are presidents of
universities, city superintendents, and
other important school officials," from
the country at large.
With the state organized for educa
tion on this basis, the position of chief
school officer stands first in responsi
bility and in opportunity to render ex
ecutive service. As executive official he
administers the various divisions of tbe
state department of education anil also
represents the state board as its pro
fessional represeiUative with the
higher educational institutions of the
state.
Powers and Duties
There is general agreement by au
thorities on seoool administration, con
firmed by practice in several progres
sive states, that this important officer
should be assigned at least the follow
ing poyvers and duties:
1. The chief state school officer, the
executive official of the state board of
education and executive head of the
state department of education, should
enforce rules and regulation.^ made in
conformity to law by the state board
for schools over which it has legal
jurisdiction.
2. Sup-7rvision of all the different
divisions of the state department of
education responsible to . the state
boaro for the proper administration of
the duties of each such division.
3. In cooperation with the heads of
the state’s institutions for training
teachers, and in conformity with law,
he should prescribe courses of study for
these training schools, standards for
certification of teachers, and methods for
the validation of teachers’ credentUIs
from other states.
4. As the professional representa
tive of the state board of education, he
cooperates with the presidents and
faculties of the higher educational in
stitutions of the state.—U. S. Bureau
of Education.
FEDERAL INCOME TAX RETURNS, 1925
Counties RanKed According to Number of People per Return
la the followiag table the counties of the state are ranked according to the
number of people for each income Lax return filed for the year 1925. Mecklen
burg leads with one return for every 20.1 people. Clay is last with no returns
at all. The average tor the state is one for every 72.2 people, twenty counties
exceeding this average and eighty falling below it.
The parallel column gives the number of returns filed in each county.
Mecklenburg leads also in this particular, with 4,470 returns. The number of
returns filed in the entire state was 38,740.
The table is based on Statistics.of Income, United States Treasury Depart,
ment.
Paul W. Wager
Department of Rural Social-Economics, University of North Carolina
Rank County
Returns
People
per
Rank County
Returns
People
per
1
! 1
Mecklenburg ..
...4,470....
return
. 20 1
61
Stanly:
220...
return
.. 156,6
1 2
Buncombe
....3,210....
. 23.0
62
Rutherford...
206...
.. 163.2
! 3
Henderson
.... 740....
. 26.6
63
Avery
60...
.. 180.0
4
New Hanover..
...1,700....
. 27.3
54
Northampton
130...
... 182.T
6
Guilford
....3,190....
. 28.8
66
Hoke
70...
.. 133.2
■ 6
Durham
....1,530....
. 30.6
66
Jackson
70...
.. 196.2
7
Wake
....2,460....
. 33.9
67
Warren
115...
.. 196.6
8
Forsyth
....2,276....
. 42.9
58
Randolph
165...
.. 196.6
9
Pasquotank
.... 410....
. 49.6
59
Columbus
160..
... 197.1
10
Rowan
... 946....
. 51.3
60
Harnett
160..
... 202.7
11
Alamance
.... 660....
. 53 6
61
Martin
110 ..
.. 207.8
12
Wilson
.... 770....
. 65.2
62
Hertford
80..
... 210.8
13
Moore
.... 410....
. 69.3
63
Anson
140...
... 216.0
14
Cumberland ...
.... 630....
. 60.9
■ 64
Montgomery..
65...
... 224.7
16
Gaston
.... 980,...
. 62.0
65
Washington ..
60..
... 234.4
16
Lenoir
.... 520....
. 65.6
66
Currituck
30 ..
... 242.3
17
Wayne
... 730....
. 67.1
67
Tyrrell
20...
.. 242.5
18
Edgecombe ....
.... 615....
. 68.3 '
68
Bertie
100..
246.3
19
Catawba
.... 650....
. 68.7
69
Brunswick
60...
.. 262.9
1 20
Cabarrus
... 640....
. 71.7
70
Pamlico
... 259.0
21
Craven
.... 410....
. 76.5
71
Mitchell
45..
... 261.9
: 22
Richmond
.... 370....
. 79.8
72
Camden
20..
... 269.1
: 23
Beaufort
.... 390....
. 80.0
73
Duplin
120..
J.. 278.6
! 2-4
Iredell
600....
. 80.8
74
Davie
60..
... 285.2
24
Vance
310....
. 80.8
74
Wilkes
120..
... 286.2
; 26
Chowan
.... 130....
. 81.9
76
Pender
... 295.8
! 27
Carteret
.... 200....
. 82.3
77
Swain
60..
... 302.2
1 28
Lincoln
.... 190....
. 96.6
78
Chatham
80...
... 307.6
29
Nash
... 475....
. 96.8
79
Sampson
130...
... 307.9
i 30
Lee
150....
. 98.5
80
Alexander
40...
.. ?lo.7
1 31
Davidson
... 390....
. 100.2
81
Cherokee
60...
.. 319.7
32
Scotland
.... 165....
. 101.7
82
Franklin
80...
.. 349.9
33
Rockingham...
.... 470....
. 104.9
83
Alleghany
20...
... 370.2
34
Polk
... 90,...
. 107.0
84
Onslow
40...
... 377.2
36
Transylvania ..
... 100....
. 107.1
86
Macon
35...
... 381.4
36
Halifax
.... 440....
.' 108.8
86
Bladen
"60...
.. 418.7
37
Pitt
.... 470....
. 110.1
87
Stokes
45...
.. 463.4
38
McDowell
.... 170 ...
. 111.3
88
Watauga
30...
.. 469.4
39
Caldwell
.... 180....
. 116.1
89
Graham
10...
.. 496.3
46
Surry
... 270....
. 126.3
90
Madison
40...
.. 602.1
41
Granville
... 210
. 133.4
91
Dare
10...
.. 530.1
42
Cleveland
... 280
. 133.8
92
Caswell
30...
.. E98.7
43
Union
.... 280
136.2
93
Ashe
30...
.. 743.1
44
Robeson
.... 440
138.2
94
Hyde
10...
.. 83S.6
46
Orange
... 140
141.3
95
Yancey
20...
.. 866.8
46
Haywood
... 170
148.0
96
Greene
20...
.. 915.4
47
Perquimans
... 75
149.2
97
Gates
10...
.1,069.2
48
Johnston
... 360
160.2
98
Yadkin
15...
.1,136.7
49
Burke
... 160
153.5
99
Jones
K
? 141 fi
60
Person
... 130
.154.2
100
Clay
0...