which has no railroad gets the benefit of this revenue for school purposes. Perhaps the railroads do not pay as much tax as in other states where their tracks can be taxed for local purposes, but this system of taxation helps to keep the schools in operation in communities where the people see but little money throughout the year. Butter sold at 12 cents per pound and eggs at 6 cents a dozen, 14 being required for a dozen to cover breakage, are indicative of a serious condition in those back-woods communities where every added dollar of taxation is a serious burden upon the tax-payer. The Pennsylvania plan relieves this condition somewhat, and is effective in aiding townships which have no railroads. I am told that a citizen owning land on both sides of the State line in a section without railroads pays less tax in Pennsylvania than in New York, whilst the schools have attained about the same grade of efficiency. I confess I envy the New York plan of giving each school one hundred dollars for maintenance, and the New Jersey plan of giving at least $250 to each school out of State funds.

Who shall specify how much tax is to be levied for school purposes? If this is not fixed at town meeting as in New England, some other method must be devised.

Where school boards are elected by popular vote, they can be clothed with the power to levy the taxes for school purposes. If the members of the Board of Education hold their place by appoint ment (as for instance by the courts in the City of Philadelphia) the right to tax should be vested in a body of men like councils, whose members are directly responsible to the people. In theory this. looks right, but in practice it leads to friction and results in school accommodations that are inadequate, as well as in other abuses. The average councilman has objects dearer to his heart than the welfare of his neighbor's children.

To prevent excessive taxation a maximum or limit should be fixed. In Pennsylvania this maximum limit is thirteen mills on the dollar for maintenance and an equal amount for school purposes. This limit provides for ample revenue except in cases where property is assessed at less than its market value.

How can we convince the tax payer that money spent in the right education of the people is the best investment of public money ever made? At this point

I have often prayed for the gift of a Gladstone, who as chancellor of the exchequer could talk shop like a tenth muse." It is said of him that he could apply all the resources of a glowing rhetoric to the most prosaic questions of profit and loss, that he could even make beer romantic and sugar serious. One sometimes needs the gift of a Gladstone to make monetary figures interesting not only to the taxpayer but also to the boy when he suddenly develops the ambition to leave school for the sake of earning a dollar. Without claiming the gift of a Gladstone I have used the following lines of approach to the hearts and minds of boys and of the tax payers who must meet the bills for the education of the boys. I admit that there are men who can not be reached by arguments, because they hold the almighty dollar so close to their eyes that they can see nothing else in God's universe. Fortunately these are in minority. The majority can be reached by arguments like the following:

1. A youth working on a Lancaster county farm, under the most favorable circumstances, cannot earn more than $150 a year. At five per cent. this represents an interest bearing capital of $3000. He takes a course at the Normal School and fits himself to teach. He now earns $450 a year. His earning power is henceforth equal to an interest-bearing capital of $9,000. The $600 which he spent in getting his education is worth in added capital a sum equal to $6,000. He takes

a college course and gets a position with a salary of $1,200. He has now added $15,000 more to his capitalized valuation. The figures vary in different states, but the foregoing calculation indicates one way of showing the capitalized value of an education.

2. Supt. W. H. Cole, of Huntingdon, W. Va., has a different way of estimating the value of an education in future earning power. He takes a day laborer who earns $1.50 per day for three hundred days in the year during a period of forty years. The earnings of his life amount to $18,000. He takes $1,000 a year as a fair average for the annual earnings of an educated man. In forty years his earnings will amount to $40,000. The difference between $18,000 and $40,000, or $22,000, represents the value in future earning power of the time a boy spends at school. Supt. Cole figures out that the value in future earning power of a

day spent at school is $10.00. And yet parents keep boys out of school to earn from half a dollar to a dollar in the factory and on the farm. In handling these figures it should be pointed out that the poorest financial investment which can be made, is money spent upon a boy who wastes his time at school.

3. Commissioner W. T. Harris collected statistics showing that in the commonwealth of Massachusetts, which gives every child an average schooling of seven years of two hundred days each, the average daily earnings of the people are 33 cents in excess of the earnings for the rest of the United States, which give the child but four years (a little more) of schooling. For the entire State of Massachusetts this excess amounts to $250,000,000 annually. In the days when the present wage-earners were at school in Massachusetts, she spent about ten millions upon her schools. Now if you can put $10,000,000 into brains and get a return of $250,000,000 in increased earnings-$25 for every dollar invested-who wiil dispute the proposition that money spent in the right education of the people is the best investment of public funds ever made?

4. Sir John Lubbock estimates that by making education universal, England has (since 1870) increased the earning power of the industrial classes to such an extent as to save $40,000,000 annually upon her pauper list.

Victor Hugo says: "Open a school and you close a prison." This has been literally verified in England. Since 1870 three buildings formerly used as prisons have become empty and are now used for other purposes. Whilst the population has increased by one-third, the number of criminals has diminished by one-third. Sir John Lubbock says that in juvenile crime the decrease is even more satisfactory. "In 1856 the number of young persons committed for indictable offences was 14,000. In 1866 it had fallen to 10,000; in 1876 to 7,000; in 1881 to 6,000, and, according to the last figures I have been able to obtain, to 5, 100.' This statement is taken from "The Use of Life," published in 1894. He further estimates that the expenditure on police and prisons has been diminished by at least £4,000,000 or about $20,000,000 in the currency of the United States.*

*The Use of Life, pages 98 to 101.

5. For those who can appreciate it, the strongest argument in favor of liberal taxation for school purposes is drawn from the higher life. from the higher life. "Even so wise and good a man as Dr. Johnson laid it down almost as a self-evident axiom that if every one learnt to read, it would be impossible to find any one who would do the manual work of the world." "Matthew Arnold tells us that there are still many who think that culture and sweetness and light are all moonshine. But this was written in 1869." To-day the leaders of thought in the world's life recognize that the chief reason for maintaining the school is found in the fact that education fits our boys and girls to lead the higher life of thought and faith and hope and love.

I close by some words of caution taken from the article in the Philadelphia Record above referred to, adding in a footnote some statements which have come under my notice since that article was written :

So long as our leaders believe that money spent in the right education of the people is the best investment of public money ever the rising generation all the education it made, there will be revenue enough to give will take, provided that no money is squandered in municipal misrule and extravagence. But at the rate at which some cities are compelled to borrow money their inhabitants are gravitating rapidly towards European conditions. In the vicinity of Naples the owners of some estates pay 40 per cent. of their income in taxes. One member of the Italian Parliament recently declared that his taxes amount to 60 per cent. of the income from his estate. Before the French Revolution the peasants paid 80 per cent. of their earnings in taxes. To day taxation stares a Frenchman in the face at every turn of his life, from the time he opens his eyes in the cradle until his body is laid to rest in the grave. Under Turkish rule the people have been known to cut down the very fruit trees on their estate in order to escape the rapacity of the tax gatherer. A recent account from Syria would indicate that the peasant farmer, by the time all his taxes are paid, may have 20 bushels out of the 100 which he has succeeded in raising by hitching his wife and his cow to the plow. In Russia the taxation sometimes drives the peasant to sell in the fall the grain which he knows he and his children will need in the spring. In such circumstances there

*

* In Egypt until quite recently the annual exactions from its peasantry-the fellahs-under the name of taxation produced an extremity of want which closely bordered on starvation.

In Italy, which in ancient times was regarded, as it is to day, potentially the richest country in Europe and although its present government can not fairly be called despotic, its agriculture is burdened with State exacttions that are reported as absorbing from one-third

is a limit to the taxes which the people can pay for schools. Fortunately we have not reached a state of taxation as bad as in the countries just named. Relatively we pay more in direct and indirect taxation according to population than most of the countries in Europe, but our splendid resources have saved us from feeling any grinding effects. The lesson of the Old World should be before our eyes. Every citizen should see to it that the money raised by taxation is wisely expended, lest at some future day we may reach a limit beyond which there will not be enough revenue to give every child the best education it is willing to take.

SUMMARY.

1. Taxation for school purposes is now the accepted policy of every civilized country.

2. The nature and purposes of taxation should be taught in connection with history and civil government.

3. One of the highest tests of patriotism is found in a willingness to pay a just share of tax for the support of the government and the education of the people.

4. The best method of state taxation for school purposes consists in setting apart a millage of tax which can not be diverted to other purposes.

5. Taxation of railroads and other property to raise a fund for distribution among the school districts serves to aid the schools of townships which have no railroads or other valuable corporate property.

6. The directors or controllers who are responsible for the running of the schools should have power up to a fixed limit to specify the amount of tax to be raised for school and building purposes.

7. Arguments should be addressed to taxpayers, designed to show that money spent in the right education of the people, is the best investment of public funds ever made.

8. Money raised for municipal and ed

to one-half the value of its annual product.-Well's Theory and Practice of Taxation (p. 228).

In Russia the present governmental exaction-under the name of taxes-from the agricultural peasant-is understood to amount to about forty-five per cent. of his annual product or earnings (Ibid., p. 227.)

Of the conquest and occupation of Egypt by the French, 1798-1801, the masses of the people have but little knowl edge; but the name of General Kleber, to whom the government of the country was intrusted by Napoleon on his return to France, is still held in grateful remembrance, coupled with the highest title the Arabs could bestow upon him-namely, "the Just"-because under his rule, as popular expression has it, "he levied taxes only once." Ib., p. 155 The same remark is now applied to the English administration of Egypt. The famous Rosetta stone tells how about 193 B. C, Ptolemy V. Epiphanes, King of Egypt, conferred great benefit on his people by remitting certain taxes and abolishing others. Taxation has played an important part in shaping the world's history and it is destined to become a burning question in the civil, municipal, and educational history of the United States.

ucational purposes should be expended honestly and wisely; otherwise a limit of taxation may be reached beyond which it will be impossible to raise money for the maintenance and improvement of our systems of public instruction.

OPENING EXERCISES.

HERE is a great advantage in having some sort of opening exercises. You will not need opening exercises each day; but some days you will need more than one opening exercise. The pupils come in from a good game of play, their minds are still torn up," as it were, or perchance something has gone wrong and the pupils are excited, or some boys have had trouble and are mad-in all these cases a song or some other exercise in which all can join "will call in the wanderings in their minds" and unity of thought and action will be secured. While you have this unity of thought and action it can be easily transferred to whatever work the pupils have to do.

Do

Besides this it will bring the pupils into a better state of mind. They will be better humored and things will appear more home like. Every teacher knows the difference in the results and the tasks of his labors, when everything starts off pleasantly in the morning and when it starts off disagreeably. See that every pupil takes part in these exercises. Do not allow the exercises to become monotonous. Do not sing every morning. I once heard of a lady teacher out West, who had her school sing "America" every morning for nine months. This was undoubtedly very monotonous. not use a song every time; but some day have a pupil read a story and tell it next morning; sometimes take a poem and have the entire school learn it, one stanza a day, and recite it as an opening exercise. Lowell's "Present Crises" for larger pupils is good. Longfellow's "The Bridge" is splendid, "The Blue and the Gray," "Bannockburn," or a thousand other little poems are equally good. In fact, the school readers are full of them. But I have found it best to select poems not found in the school books and write them on the board, one stanza a day. To do this seems to create a new interest in them.

If you have not been in the habit of doing any of these things, try them and

see how much pleasanter will be your work. You can make your school work pleasant for yourself and your pupils, or you can make it mere drudgery for both. -Teachers' Advance.

SOLDIERING IN LUZON.

HE active campaigning in the Philippines is nearly over. It lasted longer in the provinces of Laguna and Batangas than anywhere else in Luzon. These notes are made from letters written by Capt. Edw. W. McCaskey, of the 21st Infantry, depot quartermaster at Calamba, in Laguna province. The regiment, after three years' service, was ordered home early in May. They reached San Francisco June 1st, remained at the Presidio for a week or more, and after six days on the railroad, north to Washington and east to St. Paul-a distance of about 3,000 miles-their headquarters is now Fort Snelling.

From Plattsburg, New York, which they left April 10, 1899, to Fort Snelling, Minnesota, where they arrived June 16, 1902, has been eleven hundred and sixtytwo days, with seven working days to the week. Capt. McCaskey has been quartermaster of his regiment and, during much of the time also, in charge of the distribution of supplies to the army in the large province of Laguna. They say the quartermaster is the hardestworked man in the Philippines, and he had it day and night both in regimental and department duty. All supplies must be accounted for, and all accounts must be duly audited at Washington. He is up against two millions of dollars of such accounts, and it will take years to have everything finally adjusted. In spite of fever and other ailments incident to the climate, and of the heat and arduous service, he did not lose a day from duty while in the Philippines. It is an extraordinary record. By the way, how many readers of The Journal know that it is as far from Harrisburg to Seattle in Washington as from Harrisburg to Paris? The trip from Frisco to Snelling recalls that interesting fact in geography.

Calamba, March 20, 1902.-Train lined out early. One of my bosses, Scherberle, is ill in hospital, surgical operation. Made rounds at taps and 1:30 a. m. Moon and stars at their best. Buford expected to-day. Grant leaves April 1 with 12th infantry. Have a run to beach now and many odds and ends. Getting ont another train for to-morrow, working up and sorting

stuff, and loading rations, forage, gear and clothes. Heat fiery to-day. Big lot of prisoners for Malagi coming down the road. Work still on hard and hot and fast at noon, but must stop for chow and rest. Busy morning and we have something to show for it. Hear that paymaster is coming, next item a big jag. Party of hikers goes out to-morrow or Saturday to be gone ten days. Water has stopped in the gutters and report just in says insurrectos have cut the dam. They must be close for that, hope trains get through right. Got off train of hay after lunch. Paymaster Slaughter and clerk, Capt. Parke, Lts. Hassen and Garry McCaskey just in. Eighty prisoners to be moved on. Loaded another train, emergency run, and had one in from Pablo. Stables at 4, usual snarl there, but the band is playing well and music makes amends for corral. Pay over, big games all about, gambling craze and rot. What a curse it is! Fine bright night.

March 21.-Fever last night, then heavy sweat, soaked everything, but feel better now. Up early and got yard going. Train out, forage and chow, then breakfast. Got paymaster and his money off on Napindan; next Lt. Hassen and his eighty prisoners in casco with "Cleveland; " then Manila mail, casuals, etc. Loaded out Pablo train commissary biz, many items. More go needed at beach. Wagon train after lunch. Meat run, mail and ice as usual. Tophet! and no breeze going. We expect to be relieved about May 1st, turn over biz and property, and get away sometime during the month. Cholera bad in Manila, but we don't scare at that. Two troops of cavalry in from Binan at noon on way to Lipa, had pack train outfit. Young Lt. Leventry of Filipino scouts in, fixed him up. Some big jags this afternoon. M company came in about 3, and they and A and K are celebrating. Another train of four wagons. Three companies of 21st and pack trains go out, Parke and McLaughlin and orderly mounted. Hope they get through. Had order to try those murder cases at once, but McL. is judge advocate and he went into the field this afternoon. School closed to-day with interesting exercises. I took a ride afterwards, then a walk. Sunset crimson, glorious, moon beautiful now.

March 22.-Yard busy at early dawn, plenty to do to-day. Train ready for road. Big hikes go out from all sides to-morrow. Yesterday 260 men, 42 wagons and three packs of 10 animals each went out from here. Got off twenty men, 6th calvary, up the road. Usual inspection and guard mount, band doing well. Desk work, then beach biz in. The awful heat! Gave detective Huston pass back to Manila, down here in search of stolen revolver. No got. Had lunch, then callers. Casuals collecting for boat manana. Expect $4000 again today to buy more guns Special launch came in, several ladies aboard, very swell natives, all for Lipa, to attend a fiesta and baille (ball) there. Got the whole party off up the road. Walter and Edna went along in Daugherty. Stables at 4. Several drunken fights and various stunts. Drove Col. Kline to beach to meet another boat. Fine sunset. Called at hospital, and sat up late chatting with Weeks who is officer of the day.

March 23.-Moon and clouds and stars were

fine last night I think this is Palm Sunday. Got yard and beach going early. Burial corps going to Lipa for remains of Lts. Bean and Dougherty and twelve men. They are loading out six wagons. Mercury high already. Will soon be up to date on usual Sunday wants. Must handle to-day and to-morrow one hundred tons of potatoes and onions, rations and clothes and other small gear. Have ten wagons up the road, twenty hauling supplies from the beach, twenty for the morning train. Walter back with 400 pounds silver Mex. money. Edna had gone on to Lipa. Tried for a nap after lunch to-day and got a few bars. Hot! Loaded more teams emergency run, plenty of heavy work to-day. Concert by the band was good. Lts. Cowan and Fisher in from Malagi island. Supper with Walter and Edna, good visit. Took a walk, enjoyed the moon and stars. Called at hospital, pleasant chat and an ice.

March 24.-Work going early, not much sleep, fever. Natives near us were singing and having a noisy time. Train lined out all right, plenty of chow aboard, hope it gets through. Troops up the road will need it. Wonder what the hikers got-they are hustling things along lively. Always hot and close now. Relieved Bennett as officer of the day. Lt. Gleaves in from San Tomas. Davidson is in command there. Major Bowen, 5th infantry, commands Tananan now. Big hike is out from Lipa. Gleaves had lunch with us. He has some shoe troubles on hand, 19 pairs shy and 79 chewed by vermin. I couldn't receipt for them, thus. Sent out big train of rice for concentration camps. We are supplying a great deal of rice to these people, and they are reported to be doing very well. They have plenty of food, either provided by themselves or the military authorities The camps are well planned and regulated, precaution being taken against fire and disease, such as these brownies never knew anything about. The poor are believed to be better fed and better housed than ever before. The streets in the camps are nearly 100 feet apart, with ample room for their houses, back yards, etc. These concentration camps have been a very good thing from a military point of view, and they have been made as comfortable and helpful to the natives as is possible under the circumstances. The people in them are good-natured, and very glad the war will soon be over. So say we, all of us. Batangas and Laguna made a stubborn fight, but it's nearly over. Sent some prisoners up the line to-day. Have another murderer for Malagi at 7 a. m. to-morrow. Burial corps returned this evening with sixteen bodies. Cholera in Manila is being held down, twenty deaths per day row. All bodies must be cremated at once. More wires this evening and O. D. biz. Retreat as usual, and Star Spangled Banner in the good old way. Sunset fine, also moon and stars and clouds, and a good breeze on now. This was a fierce day, and we need a breath of cool air. Made the rounds and gave the countersign "Nashville." Guard and sentries on the alert.

March 25.-Inspection at I p. m. and after midnight. All quiet. Moon was good but smoke and haze dimmed or hid the stars. Grass burning all about. Got the work going at dawn. 12th infantry was put aboard the

Grant and got away from Manila in a rush. Got first run off after breakfast. Burial corps loaded and waiting for launch. How many men we have lost out here! Got runs off and prisoners down to dock to make Malagi trip. Very hot already. Cholera news still bad. Bad water, bad food, and too closely crowded in Manila. Long, hot, busy morning, lots of work done. Got out big train after lunch, four tons of rice etc., for detention camps up the road. Have another driver in hock. Stables, drill, and concert right. Retreat finished up the day as usual, but wires still come. Got out some rush gear and stuff for commissary. Dinner at dusk, then took a walk. Had some music at hospital, ginger ale, sandwiches and cake. Smoke and loaf and chat on the porch.

March 26.-Pleasant party last evening, and sat up late after it was over. First train out this morning took forty tons of rice to Tananan. It was a big one. Then a lot of stuff for Manila. After breakfast got off another run, then some engineer wants. Work at yard and beach on fast. Had another runaway. Hot as blazes now. Another case of appendicitis operated on at the hospital, Stewart of Cab. bell's troop. Mr. Greaves, our band leader, is quite ill. We miss him in the music. Ready for noon lunch and rest. We've done some work this morning. Busy afternoon, all hands weary, men working too hard. Went over to see Walter and Edna this evening. Called on Weeks and Bennett. We took a walk and stopped at hospital.

March 27.-Fine moon and stars and clouds last night, awake often. Work moving at dawn. Got off big train to Tananan. More clothes and gear needed to-day. Hot as ever. Emergency run and some casuals. Got my safe into better shape, then lunch and short rest at noon. Tried for short nap, but had to get out run for paymaster to San Tomas. Concert good. Stables as usual. Retreat gone, one more day's work done and all's well. Paymaster McAndrews in, glad to see him. Fine sunset. Had callers all evening, then a walk. Wires galore.

March 28.-Chills last night, no importa. We entertained McAndrews till midnight, moon and stars at their best. Started to work early. Got out big morning train with another forty tons of rice. Then the paymaster and clerk, money and guards, casuals, teamsters, men on passes, and a detective who has been making some trouble, also forty prisoners for Malagi and my veterinary surgeon. Loaded another train of rice, forage and clothing. Fierce heat, and I feel bum, chills and fever. Biz still coming, at noon we'll stop for rest and chow. Today is Good Friday, great crowds at church. I'm for guard to-morrow and will have big payment of all the laborers on Easter Sunday. Got off another heavy run of rice, forage and clothing, then meat boat came in. Capt. Furlong and Lieut. Hassen, 6th calvary, and recruits, also usual meat, ice, mail and passengers, all up the road. Concert was at hospital near fourth ward. Breeze going at last. Big train of empty wagons in this evening. Services on at the church now, Crucifixion they say. These war times do not allow much church parade or service. Wires and other items all evening. Inspector Ward at Monti