THERE is evidence that school finance as a field of study has matured. In Paths to Better Schools (1), it was stated that problems in the field were more often recognized as associated with political theory, public finance, and economics. It was pointed out that in 1938 both the Regents' Inquiry in the State of New York and the President's Advisory Committee on Education treated school finance as a part of an integrated whole and that Burke's volume, Defensible Spending in Public Schools, published in 1943, continued this trend. Fowlkes (11) stressed the relationship between school finance and other public finance, and the need for modernizing existing fiscal legislation for greater efficiency. The intimate interrelationship between education and all aspects of the culture and economy was shown in Building a Better Southern Region (21) where the soil, water, forest, mineral, and wild life resources, technological deficiencies, financial dependency, and the traditional attitudes, were all taken into account. Westhagen (42) showed how the deterioration of city areas and the lessening of ability to support education is due to neglect and obsolescence rather than to any necessary aging or depreciation of buildings.