[577] This is especially true of New York, where the counties pay the entire amount up to the age of twelve, and after that the state.

[578] In this connection it may be noted that Congress has been asked to grant $100,000 to "encourage the establishment of homes in the states and territories for teaching articulate speech and vocal language to deaf children before they are of school age". Teachers are to be trained for this purpose, and pupils are to enter at two years of age and remain till the regular school age. See Report of Pennsylvania Home for Training in Speech of Deaf Children, 1904, p. 5; Proceedings of Conference of National Association for the Study and Education of Exceptional Children, 1911, p. 64.

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[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.

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[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.

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[581] On the value of this tax, see Report of Colorado School, 1896, p. 22.