person. This is 32.9 per cent. of the whole amount paid into the State treasury from the 2 mill tax, and is 12.8 per cent. of the whole sum devoted to the support of public schools.

Town Tax.-The 167 towns of the State raised by taxation for the support of schools $825,554.26, an increase of $66,756.43, as compared with last year.

The average rate of town taxation for the support of schools is 2.36 mills, the highest rate in any town being 6.59 mills and the lowest 0.73 mills. Of the sum above named $460,254.00 or 55.7 per cent. was raised in twenty cities and towns.

Town taxation supplies 46 per cent. of the amount received for the support of schools.

District Tax.-128 of the 1,424 school districts raised $499,804.42 by taxation. These 128 districts were located in 64 towns. This large sum was assumed by these districts in addition to the amounts appropriated to each by the towns in which they are situated, and is 27.8 per cent. of the whole sum received for the support of schools. 82.7 per cent. is raised in 25 cities and towns.

Many districts have become independent because they are wealthy and practically support their own schools. The privileges of the children in these districts are large and substantial. Their advantages force to our attention by contrast, the condition of districts which having a small list of taxable property or no liberality deprive children of good schools and think this course is economical. The result is that the poor and remote are obtaining education less in quantity and inferior in quality to those who are in the centres of population and wealth, and the inequality becomes yearly more pronounced.

Other Sources.-Under this head are classed (a) sums received from tuition, (b) from sale of school property, (c) and library money. More than one-half of the $69,772.22 is received from tuition charges.

We have then the following summary of the receipts for the year ending August 31, 1887:

The following table gives the several amounts received from the main sources above set out, for each of the past twenty years with the per cent. which each constituted of the total receipts for schools.

Teachers' Wages.-The amount expended for teachers' wages is $1,227,412.60 which is larger than last year by $39,356.56, and is 69.4 per cent. of the whole sum expended for schools. Fuel and Incidentals. This sum $148,786.24 is 8.3 per cent. of the total expense.

$638,

This is less than the amount raised by $24,998.13. 540.54 or 35.2 per cent. of the whole sum was expended in the towns of New Haven, Hartford, Waterbury, and Bridgeport, and $1,216,335.89 or 68.7 per cent. in twenty-five cities and towns.

For each child who was registered in public schools and whose name appears in the enrollment, there was expended an average of $13.12.

For each person enumerated there was expended an average of $10.76.

The cost of educating each child in average attendance was $20.89.

This is by far the most satisfactory and valuable method of estimating and stating the cost of schools because:

1. The children in attendance* are those upon whom the money is actually spent.

2. The average attendance is uniformly ascertained, accurately returned, and can contain no material error.

3. This statement will be sensitive to register every rise and fall in attendance and expense.

The cost of educating the children who actually attend varies from $42.53 the highest in any town, to $10.89 the lowest.

The following table gives the receipts and expenses since 1866, with the average cost of educating children upon each of of the bases mentioned.

*For average attendance, see p. 25.

Under every head the money derived from the people for the maintenance of schools is larger than last year. The sums raised by town and district tax have increased by $66,745.43 and $51,799.09 respectively; and the whole sum received by $130,350.02.

Comparing the receipts with the expenses, we find that for the first time in five years the receipts have exceeded the expenses.

It is noteworthy and gratifying that while expenses have diminished, the amount paid for teachers' wages and incidentals has increased. The noticeable advance in the amount paid to teachers $39,000-is not entirely accounted for by the increase in the number of teachers,-57. It indicates a small general advance in teachers' wages-a conclusion which is confirmed by the independent returns touching specially upon that point. There has been an increase in the amount expended for libraries, material and appliances. While it is not safe to rely implicitly upon returns nor to unduly regard the fluctuations of these statistical exhibits, it can be said that for five years just past there has been an annual increase in expenditure where expenditure is likely to promote good schools, viz: in teachers' wages, libraries, and aids to school work. The interest in libraries is proven by the fact that there has been more money raised by voluntary contributions and more paid by the state than in any previous year.

The above showing of receipts is strong attestation of the liberality of the people of this State toward the common schools. Many growing cities and towns cheerfully assume the responsibility which a large population imposes. In towns where population is diminishing the difficulty is to deal fairly with the children who remain. Even more liberality of mind is necessary to cause the funds, both state and local, to support and encourage the common schools, "for the equal benefit of all the people.' Indebtedness.-Below will be found a table giving indebtedness for school purposes. This table exhibits in most cases district and not town indebtedness. Town indebtedness is distinguished by a star (*).

A Town indebtedness of $80,000 for High School, is included in this sum.