The Seattle School District has experienced a steady enrollment decline over the last decade or more. Yet even when total revenues and revenue dollars per child are expressed in 1967 dollars, it is clear that the number of dollars spent per child on education is increasing. This is partially because it is not possible to reduce staff members as fast as enrollments decline and partially because special programs have increased. Also, over the same period, the amount of floor space has not been reduced to keep pace with the decreasing number of students. In 1975 the state of Washington was ordered by the courts to fulfill its constitutional duty of funding the full costs of basic education. The resulting basic education law prescribes length of school day and permissible student/teacher ratios. Numbers of staff must be reduced, which means that school closures, although unpopular, will be inevitable. (Author/JM)