SEPTEMBER 1933

respect to school taxes and services may prevail.

School-board independence.-In every school system a board of education responsive to the will of the whole people and free to adopt and carry out truly efficient and economical financial policies for the schools.

Economical administration.—A uniform and continuous policy of honest, economical and productive spending of all school moneys.

Adequate local units.-In every community trained educational leadership and other services secured through a local unit of school administration large enough to make such services financially possible and desirable.

Community initiative. For every school district the right to offer its children an education superior to State minimum standards and to seek and develop new methods intended to improve the work of the schools.

State Responsibility

Equalization of educational opportunity. For every school unit which cannot maintain an acceptable program on a fair local tax, State support to make up the deficiency. Additional State support for an acceptable school program as needed to allow for the reduction of local property taxes.

Professional leadership.-Competent leadership in every State department of education so that reasonable minimum financial standards may be established and educational progress encouraged throughout the State.

Fiscal planning.-In every State a longtime financial plan for public education, comprehensive in scope, based on experienced judgment and objective data, cooperatively developed, continually subject to review and revision, and reflecting faithfully the broad educational policy of the people.

National Interest

Open schools. For every child deprived of education by emergency conditions beyond the control of his own community and State, immediate restoration of these rights through assistance from the Federal Government to the State or community concerned.

Federal support.-To protect the Nation's interest in securing an educated citizenship through an effective and flexible public-school system, Federal support for schools in the several States without Federal control over State or local educational policies.

If America is to recover prosperity and persist as a democratic nation these essentials must be preserved.

T

Survey Conferences

HE NATIONAL SURVEY of Secondary Education directed by the Federal Office of Education completed its work last summer. Since then, 14 monographs prepared by survey specialists in various fields of study and research have appeared. Fourteen additional monographs are in press. See list of monographs on back cover of this issue.

Within the past year a number of educational organizations have based their programs in whole or in part on this survey, utilizing survey reports as program material. Conferences and program presentations on the National Survey of Secondary Education have been sponsored by national education organizations, State and regional school associations.

State conferences have been held under the direction of the Virginia State Education Association, the University of Illinois (conference of high school principals), Pennsylvania State Education Association, University of Pennsylvania (schoolmen's week), the University of Alabama (summer conference), and George Washington University (summer conference.)

Secondary school leaders from various States attended the regional conferences on the National Survey conducted by the Middle States Association of Colleges and Secondary Schools, the Southern Association of Colleges and Secondary Schools, the North Central Association, and Northwest Association of Secondary and High Schools.

National agencies to sponsor Secondary Survey conferences have been: The Headmasters Association, the Department of Secondary School Principals of the National Education Association, and the Department of Secondary Education of the National Education Association. At the National Education Association summer meeting in Chicago, the Department of Secondary Education gave over its 2 general meetings and 8 sectional meetings or round-table conferences to discussion of National Survey of Secondary Education reports. The program was prepared by the president of the department, Ernest D. Lewis, of Evander Childs High School, New York City, in cooperation with Chicago High School Teachers' Association.

Every effort is being made to have other State, regional, and national education organizations sponsor conferences or program presentations based on National Survey of Secondary Education findings.

13

Commissioner of Education George F. Zook has sent letters to presidents of State education associations urging that survey reports be given wide currency among administrators, teachers, and students of education generally. William H. Bristow, Pennsylvania State Department of Public Instruction, recently addressed a letter for the National Association of High School Inspectors and Supervisors to highschool supervisors throughout the country. He specified various ways in which State directors of secondary education can cooperate in placing the survey findings before the school and the lay public: (1) Through regional, State, district, and local conferences in which questions relative to secondary education are discussed; (2) with local study groups; (3) by individual teachers in particular fields; (4) with lay groups in evaluating procedures in local school systems and with boards of education in presenting best practices and plans; and (5) through college courses in secondary education.

For further information regarding National Survey of Secondary Education Conferences, address the Commissioner of Education, United States Department of the Interior, Washington, D.C.

PARENT-TEACHER PUBLICATIONS

Two publications useful in parentteacher work are: "Projects and Program Making for Local Committee Chairmen," and "Handbook for Parent-Teacher Associations," issued by the National Congress of Parents and Teachers, 1201 Sixteenth Street, NW., Washington, D.C. As companion studies, these publications are valuable guides to teachers and school administrators in promoting parent-teacher cooperation in each community. The publications cost 20 cents each, or six for $1.

GEOGRAPHIC BULLETINS

Publication of the National Geographic Society's weekly geographic news bulletins will begin early in October. These bulletins for teachers are issued (five in each week's set) for 30 weeks of the school year. Beautifully illustrated, they embody pertinent geography facts for class

room

use, such as information about boundary changes, geographic developments, and world progress in other lands. Applications should be accompanied by 25 cents to cover mailing costs of bulletins for the school year.

A

JAMES F. ABEL

SKETCH MAP of Palestine is before me as I write, not the usual kind of map of that country on which are shown the boundaries of ancient dynasties or the roads traveled by some Biblical character, but a simple, artistic drawing of the Mediterranean coast line on the west, and the international boundary for Syria on the north, Trans-Jordan to the east, and Sinai to the south and southwest. Within those lines small black dots numbered for the legend, show the towns and villages provided with Government Arab schools; red dots and numbers fix the places that have Hebrew schools.

To my English-language eye most of the names are at least odd, and unpracticed as I am in the sounds of the Arabic and Hebraic languages I refuse to try to pronounce them. Arabic schools are at such places as Umm ez Zeinat, Qaryat el 'Inab, and 'Asira esh Shamāliya, and I learn that Tel Yoséf, Shivat Tsiyón, Bnei Beráq, and Yājūr have Hebrew schools. But some of the place names are familiar enough. There are Jerusalem, Nazareth, Bethlehem, and Hebron with Arab or Hebrew schools or both; and Beersheba district with six tribal institutions.

The map illustrates the story which the director of education of Palestine tells in his annual report of the condition of education in that little area so rich in Christian and Moslem history, and of how it has developed since 1918, into a dual school system formed on linguistic and racial bases.

The population of Palestine in 1931 was 759,952 Moslems, 175,006 Jews, 90,607 Christians, and 9,589 of other faiths. The Arab public system, enrolling in 1931-32 in the elementary schools 21,745 Moslem children, 2,610 Christians, mostly Greek Orthodox, and 482 of other beliefs, is directly administered by the Government department of education. It is mainly separate for the sexes and the girls fare relatively poorly; they number only 5,179 in the enrollment of 24,837. The Hebrew public system, enrolling 22,486 pupils of which 11,571 are girls, is mainly coeduca

in Palestine 1918-1933

tional, and is inspected by the Government department but is directly controlled by the education department of the Jewish Agency for Palestine which has absorbed the former Zionist organization.

These two branches of the duel system differ in plan of instruction. Rural schools for Arab children have four classes; preparatory, first, second, and third. Higher classes numbered consecutively after three may be added. The Arab town schools have an elementary stage of 7 years, preparatory and one to six in ascending order; a secondary stage of 4 years, the fourth being of English matriculation standard; and a university or college stage of 3 years following matriculation. Many Arabs from Palestine attend the American University of Beirut, Syria, with the usual American freshman, sophomore, junior, and senior years. The department of education of Palestine holds the fourth year of the Arab secondary school to be equivalent to the freshman year in the University of Beirut.

The elementary school of the Jewish Agency is 8 years, classes one to eight; the secondary school (gymnasium) is also 8 years, with the classes numbered in ascending order and class one equivalent to class five of the elementary school. Graduation from the 8-year gymnasium is a condition of admission to the Hebrew University of Jerusalem, a young institution opened in 1925 and rapidly developing its program of scientific research and instruction. The fourth, fifth, and sixth classes in the Arab elementary schools are equated by the Government department with the fifth, sixth, and seventh in the Hebrew elementary schools.

Growth in the two branches has been as rapid as could well be expected. In 191920, the 171 Arab public schools with 408 teachers handled 10,662 pupils; in 1931-32, schools to the number of 305 employed 783 teachers for an enrollment of 24,837. Statistics of the Hebrew schools for the same years were 137 institutions with 605 teachers and 12,380 pupils, as against 256 with 1,033 teachers and an enrollment of

22,486. Amount of public money spent for education increased in like measure.

The only Government Arab school that gives a full 4-year secondary course is the Arab College at Jerusalem but 9 town boys' schools offer the first 2 years, and in Jaffa 3 years are covered. The Hebrew provision for secondary training includes 3 complete coeducational schools: Gymnasia Herzliya at Tel-Aviv, Hebrew Reali School at Haifa, and Gymnasia 'Ivrit at Jerusalem. All have sent graduates to study in universities in the United States; that at Tel-Aviv probably has here more students to its credit than any other secondary school abroad. agency has also a boys' school, the Reali Tahkemoni, at Tel-Aviv which offers only 4 years of the curriculum.

The

Men teachers for the Arab elementary schools are trained in the Arab college in a fifth year, to which only secondary school graduates are admitted. Women in training for teaching attend the Women's Elementary Training College, a boarding school, with a 4-year curriculum the last 2 of which are on a level with the first 2 of the secondary school. Teachers for the Hebrew elementary schools are prepared for service in 4 training colleges; 2 of them "general" and 2, "Mizrahi". The latter are unusual in that they devote about half the time to Hebrew subjects.

Besides this public-school system, dual in nature, Palestine has in the private education field 157 Moslem schools with 9,196 pupils; 181 Christian with 17,183 pupils and these include the schools maintained by French, English, German, Italian, American, and Swedish groups; and 117 Jewish schools other than those maintained by the agency, with 11,970 pupils. Moreover, there is a considerable number of public and private technical and agricultural schools and institutions of various kinds for defectives. Nor are there lacking the sports, athletics, vacation and summer camps and courses, Boy Scouts, girl guides, and playground and clubroom activities that make up so large a part of modern ogranized education.

SEPTEMBER 1933

15

The sixth season of the NBC music appreciation hour which is conducted by Dr. Walter Damrosch will begin October 6 at 11 a.m., over a Nation-wide network of the National Broadcasting Co. An instructor's manual and other information may be secured by addressing the National Broadcasting Co., 711 Fifth Avenue, New York City.

Mr. Eugene Coltrane, field representative of the National Committee on Education by Radio, has conducted 17 summer school conferences on the educational use of radio since June 1.

The National Association of Broadcasters has established a program service department for the exchange of radio programs and improvement of the program service of its member stations.

The N.E.A. broadcasts, "Our American Schools," which are conducted by Miss Florence Hale, editor of The Grade Teacher magazine, will resume on October 8 over a national hook-up of the National Broadcasting Co.

The University of Chicago recently produced two new educational talking pictures titled "Energy and Its Transformation," and "Electrostatics." Informamation regarding these films and how they may be obtained may be secured by addressing The University of Chicago Press, Chicago, Ill.

The bureau of publications, Teachers College, Columbia University, New York City, announces publication of Dr. Varney C. Arnspiger's dissertation entitled, 'Measuring the Effectiveness of Sound Pictures on Teaching Airs." This book which is based upon an experimental study to determine the contribution of the talking picture in classroom instruction, will be of interest to many teachers and school administrators.

Teachers interested in the use of sound motion pictures in education will want to read, "The Educational Talking Picture", by Frederick L. Devereux and others, just off the University of Chicago Press.

TEN THUMBNAIL SKETCHES

(Continued from p. 11); and housing the unemployed. But the task became too heavy. Gradually it was shifted to the municipal governments which were forced to turn to the States for help. The National Government began in August 1932 to aid States by advancing money through the RFC. Now, through FERA, the Government is making outright grants from a $500,000,000 fund. The money is distributed by State relief administrators to counties and cities. Use of Federal relief funds to pay workrelief allowances to needy unemployed teachers has been authorized by Administrator Hopkins.

RFC

Reconstruction Finance Corporation (Public Act 2, 72d Cong. and subsequent legislation). Jesse H. Jones, chairman, 1825 H Street.

Purpose: To provide emergency financing facilities for financial institutions, to aid in financing agriculture, commerce, and industry. This agency was created under the previous administration in order to supply Government credit to take the place of the vanishing supply of private credit. Since March, its responsibilities for loans for public works have been shifted to the Public Works Administration. The scope of its loan operations has been expanded in other directions.

FFCA

Federal Farm Credit Administration (Public Act 75, 73d Cong.). Henry Morganthau, Jr., governor, 1300 E Street.

Purpose: To unify the activities of various Government loan agencies created to help farmers who have been struggling against 12 years of decreasing prices of products with consequent decreasing value of land. It consolidates the functions of the Federal Farm Board, Federal Farm Loan Bureau, Regional Agricultural Credit Corporations of the Reconstruction Finance Corporation, Crop Production Loan Office, Seed and Production Loan Offices formerly under the Secretary of Agriculture. Through this agency the Government tries to prevent farmers from losing their mortgaged farms and to help them finance the planting and harvesting of new crops. It also endeavors to help farmers obtain the advantages of business organization in marketing products by advancing loans to cooperatives.

HOLC

lic Act 43, 73d Cong.). William F. Home Owners' Loan Corporation (PubStevenson, chairman, Commerce Building.

Purpose: This agency has been created to do for the city home owner what the Federal Farm Credit Administration was created to do for the farm owner-save him from losing his property through foreclosure of mortgages. Farm owner and city home owner have been squeezed by two powerful opposing forces, one which insists that loans and interest on loans cannot be scaled down; the other which insists that income of farmers and home owners must be scaled down in accord with lower price levels. To the squeezed home owner, the HOLC extends a helping hand by converting his private loan into a Government loan at low interest with easy terms for payment on the principal of the loan.-William Dow Boutwell.

T

EXT of communication from Federal Emergency Relief Administrator Harry L. Hopkins to gov‐ ernors and State relief directors:

"Your relief commission is authorized to use Federal relief funds now available or to be made available by the Federal Emergency Relief Administration to pay work-relief wages to needy unemployed teachers or other persons competent to teach and assign them to class rooms up through the eighth grade; provided, first, that these teachers are assigned by the relief offices to appropriate educational authorities who will have entire supervision over their activities; second, provided that they are assigned only to those schools

SHORTER TERMS

(Continued from p. 9)

156 to 170 days, which represents a school term of about 8 or 81⁄2 months. Approximately 90 percent have a school term varying from 171 to 190 days, or a term of from 9 to 91⁄2 months. Only about 5 percent have a term from 191 to 200 days, or a 10 months' term.

In only nine cities 10,000 population

or more in 1931-32 was the school term from 196 to 200 days, or what might be considered 10 full months of school, counting 20 days to a school month. In 1879-80, schools in 95 cities having a population of 7,500 and over were in session 196 days or more, and several of the 95 were in session more than 200 days.

On the whole, the number of days that city schools are in session is not increasing. The number of days attended by each pupil enrolled is, however, increasing, but even with the increase in attendance, the average number of days attended is only 157.

The child who attends school 6 hours a day for 157 days is in school only 942 hours a year. Allowing 10 hours for sleep, the child's 365 days are distributed as follows: 10.7 percent in school, 41.7 percent in sleep, and 47.6 percent under home supervision.

This analysis of the school child's time emphasizes the responsibility of the home, the school, and community institutions for his all-round education. For more details on "Shorter Terms" see "Statistics of City School System, 1930-1932" Bulletin 1933, no. 2, chap. II (in press).

which prior to this date have been ordered closed or partially closed for the coming school year because of lack of funds; third, this applies only to rural counties.

"State relief administrations are also authorized and urged to pay from above funds relief-work wages to needy unemployed persons competent to teach adults unable to read and write English. This applies to cities as well as rural counties. Under no circumstances should relief funds be used to relieve counties of their proper responsibility for education, nor should these activities permit the substitution of relief teachers for regularly employed teachers."

Reduction in the length of the school term has come so gradually that the extent of it has not been realized and is rarely discussed.

Although the length of the school term has been reduced since the early days of city school systems, the number of days attended by each pupil enrolled has increased. Data on attendance in the early days are not at hand, but compilations from the report of the Commissioner of Education for 1879-80 show that although the school term was longer in most cities than at present, the number of days attended was less. (See table 2.)

PUBLIC WORKS

(Continued from p. 5)

Ohio: William A. Stinchcomb, Cleveland; Rufus Miles, Columbus; Henry Bentley, Cincinnati; S.E. (P.W.A.) L. A. Bonlay, Columbus.

Oklahoma: John H. Carlock, Ardmore; Frank C. Higginbotham, Norman; Walter A. Lybrand, Oklahoma City; S.E. (P.W.A.) Philip S. Donnell, Oklahoma City.

Oregon: Bert E. Haney, Portland; C. C. Hockley, Portland; Robert N. Stanfield, Baker; S.E. (P.W.A) Cluade C. Hockley, Portland.

Pennsylvania: Joseph C. Trees, Pittsburgh; A. E. Malmed, Philadelphia; J. Hale Steinman, Lancaster; S.E. (P.W.A.) William H. Gravell, Harrisburg.

Rhode Island: Hon. William S. Flynn, Providence; John Nicholas Brown, Newport; William E. Lafond, Woonsocket; S.E. (P.W.A.) Leslie A. Hoffman, Bridgeport, Conn.

South Carolina: L. P. Slattery, Greenville; Burnet R. Maybank, Charleston; Thomas B. Pearce, Columbia; S.E. (P.W.A.) J. L. M. Irby, Columbia.

South Dakota: Leon P. Wells, Aberdeen; Herbert E. Hitchcock, Mitchell; S. H. Collins, Aberdeen; S.E. (P.W.A.) Harold C. Knudsen, Devils Lake, N.Dak.

Tennessee: Col. Harry S. Berry, Nashville: Roane Waring, Memphis; W. Baxter Lee, Knoxville; S.E. (P.W.A.) Col. Harry S. Berry, Nashville.

Texas: Col. Ike Ashburn, Houston; S. A. Goeth, San Antonio; John Shary, Mission; R. M. Kelly, Longview; S.E. (P.W.A.) Robert A. Thompson, Fort Worth.

Utah: William J. Halloran, Salt Lake City; Ora Bundy, Ogden; Sylvester Q. Cannon, Salt Lake City; S.E. (P.W.A.) Richard A. Hart, Salt Lake City.

Vermont: Frank H. Duffy, Rutland; P. E. Sullivan, St. Albans; Lee C. Warner, Bennington: S. E.(P.W.A.) Harold J. Lockwood, Concord, N.H.

Virginia: B. F. Moomaw, Roanoke; J. Winston Johns, Charlottesville: Robert B. Preston, Portsmouth S.E. (P.W.A.) James A. Anderson, Richmond. Washington: William A. Thompson, Vancouver; C. W. Greenough, Spokane; Roy La Follette, Colfax; S.E. (P.W.A.) Gene Hoffman, Olympia.

West Virginia: D. H. Stephenson, Charleston. William P. Wilson, Wheeling; Van A. Bittner, Fair; mont; S.E.(P.W.A.) M. Lindsay O'Neale, CharlestonWisconsin: Walter G. Caldwell, Waukesha; William G. Bruck, Milwaukee; John Donaghey, Madison; S. E. (P.W.A.) James L. Ferebee, Madison.

Wyoming: Patrick J. O'Connor, Casper; Leroy E. Laird, Cheyenne; John W. Hay, Rock Springs; S. E. (P.W.A.) Francis C. Williams, Cheyenne.

Regional Advisors

Region 1: (Includes Vermont, New Hampshire, Massachusetts, Rhode Island, Connecticut, Maine). Advisor, George W. Lane, Jr., Lewiston, Maine.

Region 2: (Includes New York, Pennsylvania, New Jersey). Advisor, Edward J. Flynn, New York, N.Y. Region 3: (Includes Illinois, Indiana, Michigan, Ohio, Wisconsin). Advisor, Charles M. Moderwell, Chicago, Ill.

Region 4: (Includes North Dakota, South Dakota, Nebraska, Minnesota, Iowa, Wyoming). Advisor, Frank Murphy, St. Paul, Minn.

Region 5: (Includes Montana, Idaho, Washington, Oregon). Advisor, N. Marshall Dana, Portland, Oreg. Region 6: (Includes California, Nevada, Utah, Arizona). Advisor, Justus S. Wardell, San Francisco, Calif.

Region 7: (Includes Texas, Louisiana, New Mexico). Advisor, Clifford Jones, Spur, Tex.

Region 8: (Includes Colorado, Kansas, Oklahoma, Missouri, Arkansas). Advisor, Vincent M. Miles, Fort Smith, Ark.

Region 9: (Includes Mississippi, Alabama, Georgia, South Carolina, Florida). Advisor, Henry T. MeIntosh, Albany, Ga.

Region 10: (Includes Tennessee, Kentucky, West Virginia, Maryland, Delaware, Virginia, North Carolina). Advisor, George L. Radcliffe, Baltimore. Md.

NURSERY-KINDERGARTEN CIRCULARS

Two new Office of Education circulars of interest to persons in nursery-kindergarten-primary education are now available. They are Circular no. 86, Educational Activites for the Young Child in the Home, and Circular no. 88, Kindergartens in Public Schools of Cities Having 2,500 Population or More, as of June 1932.

Circular 86 has been prepared in answer to numerous questions from parents living where there are no kindergartens for their 4- and 5-year old children. It tells how to equip a playroom, and a playyard, and describes uses of the equipment. It discusses the beginnings of music and art appreciation for young children, and describes certain essentials as preparation for learning to read. It also stresses the worth of taking children on excursions, and suggests places to go. The circular describes how to form habits socially acceptable and fundamental to emotional stability in young children. It concludes with a short list of books useful to parents.

Circular no. 88 gives kindergarten enrollments, attendance, and number of teachers for cities having populations of 2,500 or more.

Figures in this circular may be helpful in making State-wide and local studies. These studies could determine at what

17

ANKENBRAND, W. W. and DE LANCEY, BLAINE M. The faculties of liberal arts colleges and teachers colleges. A comparative study of the social-economic and educational backgrounds of the teachers in endowed liberal arts colleges, state teachers colleges, and state normal schools. Doctor's, 1932. New York University. 264 p. ms.

[TELEGRAM]

NEW YORK, JULY 15, 1933. UNITED STATES OFFICE OF EDUCATION, WASHINGTON, D.C.

RUSH WIRE COLLECT FOR STORY ON PUBLIC JUNIOR HIGH SCHOOLS LATEST FIGURES ON TOTAL NUMBER IN UNITED STATES; ALSO NAME OF FIRST SUCH SCHOOL AND DATE OF ESTABLISHMENT. THANKS.

TIME MAGAZINE.

[REPLY TELEGRAM] WASHINGTON, D.C., JULY 15, 1933. TIME MAGAZINE, NEW YORK, N.Y.

BERKELEY, CALIF., ESTABLISHED FOUR JUNIOR HIGH SCHOOLS IN 1909, NOW NAMED BURBANK, EDISON, GARFIELD, WILLARD; 1,842 SEPARATE JUNIOR HIGH SCHOOLS AND 3,287 JUNIOR-SENIOR HIGH SCHOOLS IN 1930.

UNITED STATES OFFICE OF EDUCATION.

A letter received from the Gulfport City Schools is as follows:

GENTLEMEN: Several months ago I saw in School Life an article regarding the exemption of checks on school funds from the Federal tax of 2 cents on each check. I took this article to our local banker, at which time he agreed to discontinue the charge on our checks. He has not done so, however, and the magazine at this time seems to be misplaced. Will you please give me your authority for the article, and if possible a statement that would clarify the matter with my banker?

Permit me to express my appreciation for the material used in School Life, and to assure you of its helpfulness in many administrative problems.

B. FRANK BROWN, Supt.

To Bureau of Internal Revenue: GENTLEMEN: Late in February of this year the Office of Education was informed by phone by a Bureau of Internal Revenue worker that public school checks were tax free. A brief announcement to this effect was conveyed to readers of School Life, official monthly journal of the Office of Education. The article is inclosed. Today we received the attached letter relative to noncancelation of the 2-cent check tax in Gulfport, Miss. The superintendent of schools asks

for our authority for the announcement, and if possible a statement to clarify the matter with his banker. This office would appreciate a reply direct to Mr. Brown from your Bureau in regard to this matter. WILLIAM DOW BOUTWELL,

Office of Education.

DEAR MR. BROWN: Reference is made to your communication of June 22, 1933, addressed to the Office of Education, United States Department of the Interior, Washington, D.C., and subsequently forwarded to this office, relative to the tax imposed on checks, drafts, or orders for the payment of money under the provisions of section 751 of the Revenue Act of 1932.

It is stated that several months ago you saw an article in SCHOOL LIFE regarding the checks issued by and charged against school funds. It is further stated that you showed the article to your local banker and he agreed to discontinue taxing the checks in question. However, it appears that the bank is still imposing this tax. Therefore you ask to be advised in the prem

ises.

You are advised that checks, drafts, or orders drawn by (1) officers of a State or political subdivision (2) in this official capacities, (3) against public funds (4) standing to their official credit, (5) in furtherance of duties imposed upon them by law, and (6) in the exercise of an essential governmental function, are not subject to the tax.

The Supreme Court of the United States has held, in the case of Burnet v. Coronado Oil & Gas Co. (285 U.S. 393) that the State has a duty with regard to its public schools, and that the performance of that duty is the exercise of a function strictly governmental in character.

It is held, therefore, that the tax imposed by section 751 of the Revenue Act of 1932 is not applicable to instruments drawn by members of the boards of directors of school districts in Mississippi acting in their official capacities in the disbursement of public funds. On the other hand, checks drawn against receipts which are not strictly public funds, but which are deposited in separate accounts and expended under the supervision of the school board for social, recreational, or extracurriculum activities, etc., such as receipts from school or class entertainments, athletic contests, cafeterias, school bands, donations, etc., would not come within the exemption accorded checks drawn against public funds, and are, therefore, taxable under section 751 of the Revenue Act of 1932.

ADELBERT CHRISTY, Acting Deputy Commissioner, Bureau of Internal Revenue.

ARNSPIGER, VARNEY CLYDE. Measuring the effectiveness of sound pictures as teaching aids. Doctor's, 1932. Teachers College, Columbia University. 156 p.

BABB, RALPH WARREN. A resurvey of the financing of education in a city public school system, being a resurvey of the financial conditions of the Lynn, Mass.. public schools 5 years after a survey by Dr. George D, Strayer. Master's, 1933. Boston University. 85 p. ms.

COOK, THOMAS R. A plan to reduce the time generally used to teach high-school literature assignments, in order to include more modern or related literature in the English curriculum. Master's, 1932. New York University. 41 p. ms.

CREEDON, MARGARET MARY. Reorganization of commercial education in the light of social needs. Master's, 1933. Boston University. 89 p. ms.

ERICSSON, FRANS A. Freshman failures and how to prevent them. A study of the relationship between test scores and scholarship marks of the freshmen at four Lutheran colleges, and an account of preventive training of failing freshmen at Upsala College. Doctor's, 1932. New York University. 187 p. ms.

GOFF, BESSIE E. The function of the dean of women as adviser to the student council with special reference to teachers colleges. Master's, 1933. Boston University. 73 p. ms.

GREGORY, ELLEN M. Home study-an inductive study of home work in a small elementary school. Master's, 1932. New York University. 66 p. ms.

HAHN, EUGENE F. An investigation of public speaking courses for adults in California. Master's, 1933. University of Southern California. 232 p. ms.

HINCKLEY, ELMER D. The influence of individual opinion on construction of an attitude scale. Doctor's, 1932. University of Chicago. 24 p.

KUTZ, SALLY E. The newspaper as source material in health education. An analytical study of the information on public health and hygiene in three selected New York City newspapers. Doctor's, 1932. New York University. 154 p. ms.

MCCARTHY, EDWARD J. below the junior high school. University. 114 p. ms.

Guidance procedures Master's, 1933. Boston

MUSGRAVE, SARAH F. General trends in the English curriculum for the subnormal child in the high school. Master's, 1932. New York University. 90

p. ms.

PITKIN, ROYCE STANLEY. Public school support in the United States during periods of economic depression. Doctor's, 1932. Teachers College, Columbia University. 143 p.

SIEGL, MAY HOLLIS. Reform of elementary education in Austria. Doctor's, 1932. Teachers College, Columbia University. 145 p.

SIGMAN, JAMES G. Origin and development of visual education in the Philadelphia public schools. Doctor's, 1933. Temple University. 211 p.

SMITH, SAMUEL. Educational experimentation in Soviet Russia. Master's, 1932. New York University. 227 p. ms.