Following the state legislature’s lead, Beaver County was an early adopter of the free school system of education. To pay for schools, a system of taxation was created nearly a century before this 1937 tax receipt was established. Beaver County historian Richard Fraise writes:
The act of the [Pennsylvania] assembly establishing the free schools of the commonwealth was approved by the governor April 1, 1834 . . . The order of advance was first the private pay school; then the public pay school; then the academy or seminary, and lastly the public free school. It took time, and money, and patience, and more—earnest effort to reach the last. Opposition had to be encountered. Those not liberally educated themselves were averse to being taxed for the education of others. The efforts of General Lacock, Dr. Pollock and others of like character were required to convince the people that the public-school system was not only the best, but the cheapest for all classes. It equalized the burdens of society, and was the true safe-guard of republican institutions. Progress, of course, was made slowly. The victory, however, was won at last; and school-houses of an improved character, occupied with better furniture and more intelligent and efficient teachers, sprang up in every neighborhood. (History of Beaver County, p. 221)