[579] Charges for clothing and transportation of indigent pupils are as a usual thing paid for by the county, though this is assumed by some states. Often a given sum, as thirty dollars, is allowed for clothing, or the actual cost thereof is collected from the county. This is done through the proper administrative offices of the county, there being also some judicial procedure, as where the county judge or similar official certifies by proof. The school is then reimbursed for the expenditures it may have made. Some such procedure is quite general, especially in the South and West, though in a few states, as Vermont and New Jersey, the town or township, where this is the political division, plays a similar part. In Rhode Island, Massachusetts, Maine, Louisiana, California, Nevada, and possibly other states, these charges are paid by the state. In Maryland they may be paid by the county, city or state. [580] It happens sometimes that legislatures are inclined to reduce the appropriations to as low a sum as possible, and superintendents may receive commendation for efforts to cut down expenditures. There is danger, however, that such a policy may be carried to a point where efficiency is sacrificed to seeming economy. On the question of cost, see Report of Mississippi School, 1909, p. 11; Iowa Bulletin of State Institutions, June, 1907, ix., 3; Ohio Bulletin of Charities and Corrections, Nov., 1907, xiii., 4. [581] On the value of this tax, see Report of Colorado School, 1896, p. 22. [582] In 1907-1908 this was $257.02; in 1909-1910, $253.92; in 1910-1911, $259.63; and in 1911-1912, $262.71. Without allowance for the blind in the dual schools, the amount in 1912-1913 is $289.60. According to the Report of the Commissioner of Education, the average cost is $303.58. It may be noted in this connection that the _per capita_ cost for the blind in schools is more than that for the deaf, being $359. [583] In 1910-1911 this was $130.28. [584] In 1910-1911 this was $264.06. [585] Report of Commissioner of Education for 1909-1910. The figures for subsequent years have reference rather to average attendance. CHAPTER XXI PUBLIC DONATIONS OF LAND TO SCHOOLS GRANTS BY THE NATIONAL GOVERNMENT