The school tax part evolved differently across regions. Let's start with the North. In the early 1800s, local taxes were minimal, if they existed at all. It's not really a road-building era and a police force is one sheriff. So you don't have a lot of costs. It really is the creation of a system of public schools that requires local taxes. And no one likes taxes, particularly people who have never paid them. So, part of what the states are doing is trying to find the path of least resistance for imposing taxes.

http://newamerica.org/education-policy/edcentral/rethinking-localism-in-education-law-and-policy/

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