The author has made this study of the actual receipts and expenditures in public education for Escambia County, Florida for two main reasons. First, to gain a clearer insight into the financing of education in this county, and to learn more about the sources of income that are used for the operation of the public schools in the county and to see what portion of these incomes are actually spent for each of the services rendered by the school system. Second, to compare the amounts contributed by the State of Florida to the schools of the county before and after the adoption of the Minimum Foundation Program for Education in Florida, and to study some of the services rendered by the county school system before and after the program was instituted. / "Submitted to the Graduate Council of Florida State University in partial fulfillment of the requirements for the degree of Master of Science." / "August 1952." / Typescript. / Advisor: H. W. Dean, Professor Directing Paper. / Includes bibliographical references.