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Delaware State Tax Department, Delaware School Auxiliary Association and School Foundation records
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Delaware State Tax Department, Delaware School Auxiliary Association and School Foundation records

Accession 1123

Manuscripts and Archives Department, Hagley Museum and Library


PO Box 3630
Wilmington, Delaware, 19807
302-658-2400
research@hagley.org

This finding aid was produced using the Archivists' Toolkit 2013-03-26T14:04-0400

Finding aid prepared using best local practices and Describing Archives: A Content Standard

Cite items for this collection in the following format:
[Description and dates], Box/folder number, Delaware State Tax Department, Delaware School Auxiliary Association and School Foundation records (Accession 1123), Hagley Museum and Library, Wilmington, DE 19807

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Descriptive Summary

Title: Delaware State Tax Department, Delaware School Auxiliary Association and School Foundation records
Dates: 1917-1935
Accession Number: 1123
Creator: Delaware State Tax Department. Delaware School Auxiliary Association
Extent: 12 linear feet
Language of Material: English
Repository: Hagley Museum and Library: Manuscripts and Archives Department
Abstract: Miscellaneous records including information about educational facilities in Delaware.
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Historical Note

Pierre S. du Pont incorporated the Delaware School Auxiliary Association in 1919 to finance the construction of new school buildings throughout Delaware. Between 1918 and 1940 he donated $5,000,000 to build some 120 schools. Much of this money was targeted for the black school system, which was characterized by one room frame school houses containing at least six grades. In total, du Pont financed the rebuilding of 87 black schools.

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Scope and Content

Consists of Martin Marion (M.M.) Daughtery's research files on the financial history of Delaware and studies of taxation in the state; files documenting the history of the Delaware School Auxiliary Association and the financial state of Delaware schools between 1918 and 1935.

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Access Points

African American elementary schools--Delaware.
Daugherty, Martin Marion, 1894-
Delaware School Foundation.
Education--Delaware--Statistics.
Education--Economic aspects.
Elementary schools--Delaware.
High schools--Delaware.
Local finance--Delaware.
Public schools--Delaware.
School buildings.
School facilities.
Segregation in education--Delaware.
Taxation--Delaware--History.
University of Delaware.
du Pont, Pierre S. (Pierre Samuel), 1870-1954
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Series Descriptions and Inventory

I. Delaware State Department Tax Material, 1723-1968, bulk 1920-1945
Scope and Content
Contains files of research conducted by Martin Marion (M.M.) Daugherty on the financial history of Delaware and studies of taxation in the state. The series contains articles written by M.M. Daugherty, reports, correspondence, unemployment information, highway expenses, Revolutionary War account information, and materials on finances of public schools.
Articles re Delaware and taxation - "The Prospective Condition of the Large Funds of Delaware" by M.M. Daugherty and C.T.R. Bates, 1934 June 30-1935 June 30; 12 copies
Articles re Delaware and taxation - "Early Colonial Taxation in Delaware" by M.M. Daughterty, 1938
Articles re Delaware and taxation - "Relations between the Continental Congress and the Delaware Legislature 1776-1789" by John A. Munroe with attached letters from Jean Brownlee to M.M. Daughterty, 1941
Work sheets, 1723-1941; approx. 31 items
Revolutionary War accounts, 1759-1786; 5 negative photostats
Unemployment in Delaware, Males, Report
Material on the "Sinking Fund"; approx. 12 items
Material on the budget - reports, proposals, etc. , some written by M.M. Daughterty, 1920s-1930s; approx. 44 items
Correspondence to/from M.M. Daughterty including news clippings on Delaware State expenses, surpluses and taxes, 1929-1932; approx. 55 items
Material on Delaware schools - Progress reports, reports on school tax payments, distribution of school funds, trust fund act for reconstruction of public schools, cost sheets of school construction, "How good are Delaware's schools?" article by Daughterty, receipts, disbursement sheets, record of bonded indebtedness and taxation for school purposes, 1810-1900, 1910-1932, 1920-1932; approx. 20 items
"The State's Expenditures" by Ramsey Russell and critical analysis by unknown author, 1929; 2 copies
Outline for financial history of Delaware by M.M. Daughterty including article and copied accounts from State Archives, 1779-1780
Material re highways - receipts and expenditures, Sources and income and expenses, estimated payments of motor vehicle license fees, gasoline taxes, construction costs, highway bonds credits and retirements, 1917-1932; 6 items
City of Wilmington - reports, expenses, bonded indebtness, taxes, bonds, interest requirements, 1909-1968; 33 items
Miscellaneous, 1800-1906; 57 items
II. Delaware School Auxillary Association and Delaware School Foundation, 1918-1935
Scope and Content
Contains information on the Delaware School Auxiliary Association which was used to funnel donated funds from Pierre S. du Pont for the construction of Delaware schools and oversee the statewide school building program between 1918 and 1940. Files document the state of education in Delaware, sources of financial support for the schools, teacher salaries and pensions, and descriptions of physical facilities. There are also records documenting the building program that was put in place for the black schools.
Correspondence re audits, 1918-1929; 38 items, 10 duplicates
Material re building programs, 1930-1934; 29 items
Material re copyright from Copyright Office of U.S. at the Library of Congress, 1917-1919; 6 items
Cost records
"Report upon installation of cost accounting at Delaware Colony, Stockley, Delaware", 1930 April 22; 1 item
Material re Delaware School Auxiliary Association Charter Amendment, 1920; 10 items
Delaware School Foundation Material re funds, building programs, etc., 1919-1921, 1927; approx. 64 items
Delaware School Foundation re finances, 1931; 10 items
Delaware School Foundation miscellaneous, 1921-1931; 9 items
Delaware School Auxillary Association Special Account, 1924-1933; 23 items
Delaware School Foundation re Federal Aid - Correspondence, 1933-1935; 113 items
Service Citizens Constitution; 1 item
Material re checking accounts, 1922-1935; 98 items
Delaware School Auxiliary Association - Finances, expeditures, statements, building budgets, correspondence, 1919-1926; approx. 41 items
Delaware School Foundation - Finances, memoranda, correspondence, 1927-1934; 40 items
Material re Ferris Industrial School - "State of Delaware, Ferris Industrial School, Reports and Statistics", Correspondence, 1930; 2 items
Delaware School Auxiliary Association - Material re finances: Correspondence, memoranda, financial statements and forecasts, 1923-1924, 1935; 24 items
Delaware School Auxiliary School Association - correspondence re requisitions for money and other financial matters, 1919-1921; approx. 147 items
Dept. of Public Instruction and Delaware School Foundation, Resolutions adopted by State Board of Education - Correspondence, invoices, and statements, 1934-1935; 63 items
Dept. of Public Instruction - Correspondence re financial matters, 1933
Dept. of Public Instruction - Correspondence, statements, invoices re Stanton School, Townsend School, Mt. Pleasant School, Milton School, Hockessin School, Yorklyn School, Selbyville School, john M. Clayton School, and various additions to other schools, 1933-1934; 79 items
Material re scholarships, courses of study, minutes of State Board of Education, Americanization of Foreigners,, 1919-1920; 43 items
Correspondence and inquiries re Delaware School Foundation, 1927-1935; 110 items
Inventories of furniture in schools, 1925-1929; approx. 20 items
List of school janitors and their monthly salaries, 1932; 1 item
Material re machinery - Invoices, correspondence, statements, 1923-1929; 181 items
Meeting minutes including some correspondence, 1929-1935; approx. 38 items
Material re University of Delaware Press financial matters, 1923-1927; 14 items
Material re University of Delaware Library fund: Correspondence, memoranda, receipts, credits, 1923-1927; approx. 64 items
Material re teaching and living conditions at the University of Delaware, 1930; 5 items
Material re University of Delaware building projects - Statements, correspondence, 1925-1927; approx. 57 items
Material re Lincoln University Science Building Fund - Correspondence, statements, 1924-1927; approx. 35 items
National Industrial Conference Board Material re Delaware fiscal problems - correpondence, memoranda, article, "The Fiscal Problem in Delaware", 1927; 5 items
Material re Delaware newspapers - report, advertisments, correspondence, memo, 1933; approx. 5 items
Delaware School Auxiliary Association - work sheets, correspondence, bills, 1923-1928; 136 items
Delaware School Foundation - miscellaneous correspondence, 1923-1924; 94 items
III. Research Files
Scope and Content
Consists of research based files, primarily notebooks and scrapbooks, that deal with both tax history in Delaware as well as the state of public schools.
Secretary's book of Minutes of Delaware's Parent-Teacher's Association, 1917-1924
"Descriptions of one and two room schools in New Castle County"; 2 loose-leaf notebooks
"Descriptions of one and two room schools in Kent County"; 1 loose-leaf notebook
"Descriptions of one and two room schools in Sussex County"; 1 loose-leaf notebook
"A review of educational activities initiated by The Service Citizens of Delaware", 1919-1927; scrapbook
Typed chronological index of research for tax and legislative information from printed sources prepared for M.M. Daugherty by Jean Brownlee, 1622-1935; 2 boxes