asis, being from $260 to $357, but more often near $300.
In a few of the state schools appropriations are also based upon the
number of pupils, as in Alabama with $230 a year for each pupil, in
Kentucky with $150 a year, and in Iowa with $35 a quarter, the last two
states having additional annual grants. In the states in which pupils
are sent to schools outside, a sum of from $200 to $300 is allowed for
each pupil thus provided for. In a few cases funds are received from a
special tax assessment levied for the benefit of the school, as in
Colorado with a one-fifth mill tax on the assessed property valuation of
the state,[581] and in North Dakota with six per cent of one mill.

COST TO THE STATE FOR EACH PUPIL

The average cost for the support of the pupils in the institutions for
the year 1912-1913 was $277.23.[582] In few of the schools does the cost
go as low as $200, while in a number it is between $300 and $400. The
cost per pupil in the day schools averages, where known, $120.60;[583]
and in the private schools, where known, $225.33.[584] For pupils in the
common schools of the country, the average cost is $31.65.[585] Thus it
costs the state eight times as much to educate its deaf children in
institutions as it does its hearing children in the regular public
schools, and four times as much to educate them in day schools.

The education of the deaf, then, is not an inexpensive undertaking on
the part of the state. Because of the special arrangements necessary for
its accomplishment, it comes high, compared with the cost of education
in general. But considered merely as an investment, the outlay for this
instruction bears returns of a character surpassed in few other fields
of the state's endeavor.

FOOTNOTES:

[570] The figures in this chapter are for the most part from _Annals_
for January, 1914 (lix., pp. 26, 27), usually for the latest fiscal
year, these being supplemented in a few cases from the Report of the
United States Commissioner of Education for 1912 (ii., ch. xiii.). In
the institutions where there are departments both for the deaf and the
blind, we have ascertained the proportionate part for the deaf of the
entire institution. If no allowance is made for the blind in these, the
worth of all is $17,751,186, and the amount of property for each pupil
$1,492. For 1911-1912 the value of all was $16,454,798, or according to
the Report of the Commissioner of Education, $16,387,726. In this Report
the