teachers. Special districts are allowed also to raise additional school funds by taxation. Any district containing not less than 12 square miles may levy taxes for support of its schools. Any district containing not less than 16 square miles may issue bonds for school buildings and equipment.

North Carolina.-Present system adopted in 1900. The State legislature appoints a board of education of three persons for each county, one selected every second year for a six-year term. This board has full control of the schools. It appoints a school committee of three persons for each school district in the county, to serve for two years. This district may be a township district or a single district. These committees have the general management of the schools, subject to the approval of the county board. They may employ teachers, but salaries are fixed by the county board. County superintendents are selected by the county board for two-year terms and are the executive officers of the boards. The schools are supported by State funds, distributed on the basis of school population after a certain portion is deducted for special purposes, and by county funds raised by taxation on real and personal property and from a general poll tax. The county fund is the principal fund and is apportioned on the basis of teachers' salaries, after deducting the amount needed for building purposes among the various districts so as to give as nearly as possible the same length of term to each school of each race. Special taxes may be voted for township high schools in any township, also for any school purposes in incorporated cities and towns. Special school districts may be formed by the county board upon request of one-fourth of the freeholders in the district, and such district by vote of the majority of the electors may vote a special tax.

Ohio.-Present system adopted in 1914. The county board of education is composed of five persons, elected by the presidents of the various village and rural boards of education; the "county district" in Ohio includes both "village" districts and "rural" districts. All city districts are exempted from the administration of the county board of education. If the population of a village is 3,000 or over, it may be made an independent district by vote of its board of education. If its population is less than 1,500, it need not have a separate board, but may be a part of an adjoining rural district, and with it be under the control of one board. The rural district is usually a township, and has a board of education of five members elected for four years at large at the same time that other township officers are elected.

The presidents of these village and township boards elected the first county boards in Juno, 1914-the board going into office July 15. The term of one member expires each year. The county boards

appoint the county superintendents, who act as secretaries and executive officers of the boards and have many specific duties in relation to the supervision of the rural and village schools, or all schools of the county district. The county boards are authorized to redistrict their counties, proceeding without regard to township lines where they see fit. They are required to divide their counties into supervisory districts, no district containing less than 20 nor more than 60 teachers. In each supervisory district so formed, a district superintendent is appointed by the presidents of the village and rural boards included in the supervisory district, unless there are less than four boards of education in the district, in which case the boards act in a joint meeting of the boards. The actual supervision rests with these officers. They are required to meet monthly with the county superintendents for advice on matters of school efficiency. The county superintendents have direct supervision of the county normal schools in their counties; these schools are located in connection with first-grade high schools.

The schools are supported from State and township or village district funds. The State common-school fund is apportioned to the various counties on the basis of school population. These funds are then reapportioned in the county to local school districts, $30 to each teacher employed, the remainder in proportion to the average daily attendance of pupils.

'South Carolina.-Present system adopted in 1868. The county board of education is composed of the county superintendent, who is elected by the people, and two others appointed by the State board of cducation for two years. The county board is an advisory board to the county superintendent. It divides the county into school districts and appoints in each a board of trustees of three members for two years. The district boards have almost complete control of their schools, expending the school funds, providing houses and equipment, appointing teachers, fixing salaries, and making general school rules and regulations. The district board is a body corporate. The schools are supported by relatively small State funds, distributed among the counties for special purposes, and by county and local district funds. In each county an annual tax of 3 mills on the dollar is levied and apportioned among the school districts of the county in proportion to the number of children enrolled in the public schools. These funds are then expended by the local board of trustees upon warrants approved by the county superintendent of education. School districts may levy an additional tax upon general election of the voters of the district. Independent city districts are included with the rest of the county as a tax unit.

Tennessee.-Present system adopted in 1907. Each county is divided by the county court into five divisions. In each division

one person is elected for two years as a member of the county board of education. This board of five persons has almost absolute control of all schools of the county, except those in independent city districts. It selects teachers, fixes salaries, erects buildings, controls expenditures, and manages the schools and the school property. An advisory board of three members is elected in each school district. It may make recommendations to the county board, but it has no authority. A few counties of the State are not organized on the county basis. County superintendents are appointed for two-year terms by the county courts.

The public schools are supported by State and county funds. The State educational fund comprises 33 per cent of the gross revenue of the State; 79 per cent of the total fund is available for public elementary and secondary schools. Of the total education fund, 61 per cent is distributed to the various counties on the basis of school population; 10 per cent is set aside as an equalizing fund to assist the weaker counties in consolidation, supervision, and industrial work; 8 per cent is given to high schools.

The county funds consist of moneys received from the State education fund, from the proceeds of a poll tax, and a 14 mill tax on all taxable property. An additional county tax may be levied by majority vote of the electors. The county funds are divided between the independent incorporated school districts and the rest of the county on the basis of school population. The expenditure of the county funds is in the hands of the county board.

Texas. The law provides for a board of county school trustees, to be composed of five members elected at large from the county, with the county superintendent as its executive secretary. It is primarily a high-school board, but it is given other functions besides the management and control of the county high schools. It is instructed to classify all schools in the county as "primary, intermediate, and high schools" and to prescribe the course of study for all of these public schools. In its classification it is authorized to limit the number of grades in any school; for instance, it may classify an intermediate school as "an intermediate school of five grades" or "an intermediate school of six grades." The same board, with the consent of the district trustees, may establish consolidated schools with high-school departments. To this board of county trustees is given the function of apportioning the State and county school funds.

The schools are supported by State, county, and local funds, the principal support coming from the State and local districts. State funds are apportioned to the counties, and with the county funds reapportioned by the county trustees on the basis of school popula

tion.

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Utah.-Present system adopted in 1905. County organization is optional with the voters in counties with a school population of 2,500 children or over. Seven counties have adopted it. In each of them a county board of education is elected. The county board elects a county superintendent and has full control of all schools of the county. There are five members of the board, one from each of the five sentative precincts of the county. Half of them are elected every two years for a four-year term. There are no district or subdistrict boards. One county is organized as two districts, approximately one-half the county being in each. Each has a single board of education and a superintendent. The schools in the county system are supported by a State tax prorated to the counties on the basis of school population, and a county tax for maintenance and support levied by the county taxing authorities, the amount, however, within legal limits, being fixed by the county school committee. The funds are expended by the county boards in their discretion. Funds for building purposes are obtained by special taxes levied upon a majority vote of the electors of the county.

Virginia.-Present system adopted in 1871. In each county a "school trustee electoral board" composed of the division superintendent of schools, the attorney for the Commonwealth, and a third person selected by the county judge, appoints three trustees for each magisterial district, one each year, to serve for three years. These trustees, together with the division superintendent, form the county board of education, which is charged with the duty of distributing the county funds to the magisterial districts. The district trustees expend the funds, provide school buildings, employ teachers, fix salaries, and make rules and regulations for the school. The district may be divided by the trustees into subdistricts. Each subdistrict may elect three directors. The directors have no power except to represent the people before the trustees.

The "division" superintendents are appointed for four-year terms by the State board of education. A "division" is a supervisory district which may be the territory included in an incorporated city, or a county, or a combination of counties. In 80 instances the county is the division; 20 other counties constitute 10 divisions.

The schools are supported from State, county, and magisterial district funds. The State funds are apportioned to the cities and counties on the basis of school population after approximately onefifth has been deducted for special funds. The county tax is levied by the county supervisors to raise as nearly as possible the amount recommended by the county board of education. These funds are divided between the magisterial districts and expended by the district trustees. The basis of apportionment to the several districts is

with "due regard to maintaining as far as practicable, a uniform term throughout all of the districts."

Washington. The county board of education, as provided by the State legislature, is a professional board and consists of the county superintendent and four others appointed by him. It is authorized to grade the eighth-grade examinations; to adopt textbooks for the entire county; to prepare teachers' manuals, courses of study, and rules and regulations for circulating libraries; and to adopt such rules and regulations concerning the schools of the county as are not inconsistent with the State laws or the regulations of the State board of education. The county superintendent is given large powers. The law defines him as an "administrative officer." He is elected for two years. He has the supervision of the work of common schools of his county, enforces the course of study, enforces the rules and regulations required in the examination of teachers, and conducts the examinations, holds teachers' institutes and county meetings of school directors, suspends teachers for neglect of duty, enforces the compulsory education law, may require reports of school directors and teachers, and approves the plans for new school buildings. In practice, he controls the estimate of expenses in each district and has much influence in the selection of teachers. The fact that he is given by law so much power directly, and indirectly through the county board, a board of his own selection, places the management of the county schools largely in his hands.

The schools are supported from State, county, and local funds. The State funds are apportioned to the counties on the basis of total days of attendance and with the county funds are apportioned to the districts, one-third in proportion to the number of teachers employed and two-thirds in proportion to the total number of days of attendance.

Wisconsin. Present system adopted in 1913. The county board of education is composed of five members, elected for five years, one term expiring each year. The county superintendent is elected by the people for a two-year term. The superintendent attends all meetings of the county board in an advisory capacity, but has no vote. The county board has general oversight of the work of the county superintendent and his assistants, requiring whatever reports of them it may deem necessary. It fixes the salary of the superintendent and appoints and fixes the salary of his assistants. It has power to change the boundaries of school districts, and to consolidate schools. It determines the amount of county funds necessary to pay the salaries and necessary expenses of the superintendent's office and of the board itself, which amount is levied by the proper authorities in the county tax. The county supervisors are authorized to give the county boards full control of the county training schools for