This report represents data collected by a mail survey comparing budgets, levies, and enrollments of small, rural schools (Class "C") in Montana for fiscal year 1991-1992. The average enrollment of 82 elementary schools was 128 students; the average enrollment of 82 high schools was 58. The average total enrollment of Class "C" schools was 186 students. Other information included in the comparisons are: (1) taxable valuation of elementary schools and high schools with average number belonging (ANB); (2) guaranteed tax base for district per mill for the elementary and high school level; (3) ANB budget figures for elementary and high school levels; (4) elementary and high school general fund budgets without special education; (5) elementary and high school cost to general fund per ANB without special education; (6) elementary and high school permissive mills; (7) elementary and high school permissive levy as a percentage of general fund; (8) elementary and high school voted mills; (9) elementary and high school voted mills as a percentage of general fund; (10) elementary and high school general fund reserve as a percent of general fund; (11) elementary and high school cost to general fund per student without special education; (12) elementary and high school special education budget and full time employment personnel; (13) elementary and high school transportation cost per enrollment figure; (14) elementary and high school teacher salaries as a percent of total general fund; (15) elementary and high school teacher/enrollment ratio; (16) teacher salary schedules for bachelor and master degrees; (17) highest salary on negotiated levels; and (18) summary of non-certified staff and extra duty items. Addendum includes salary amounts for instructional aides, non-certified staff, and extra duty salaries listed by school. (LP)