burghs an equal number of members are elected by Town Council and School Board, but not quite half the whole Committee; there are generally additional members members representing special interests, such as Endowed Schools, etc. The Secondary Committee may, in the county, be indefinitely increased in membership when Local Authorities (County and Burgh) transfer to it the administration of the Residue Grant in the way just referred to. The number may in this case rise to thirty or over, but ordinarily does not exceed half that figure.

The Secondary Education Committees exist for the purpose of administering a fund known as the Equivalent Grant, so called because it was the grant made to Scotland as the equivalent of the Imperial Grant to England for the relief of fees in the Elementary Schools. The whole fund is £60,000 per annum, but a first claim on it is the inspection and examination of Secondary Schools, which absorbs £3,000 to £4,000 of it. It was provided by the Education and Local Taxation Account (Scotland) Act, 1892, so that the entrance of Secondary Education Committees on the field is slightly

more recent than the advent of the County and Town Council.

The Committee of Council, which is the Government department, dealing with Education in Scotland, controls the Government subsidies throughout the whole range of Elementary and Secondary Education. In addition to this general control it has a special fund which it distributes directly to the Higher Class Schools in slump sums varying from £300 to

£750 per annum. In certain cases it gives further grants to Secondary Schools; the Higher Class Schools, which in one capacity are Grammar Schools, may become Science Schools and draw large grants from Government as such. The Government Department thus exercises a share in the control of all grants, while some of the grants it distributes itself directly.

If we look at the position of a typical Elementary and a typical Secondary School we shall see the practical working of the thing. An Elementary School, i.e., Public, is governed, that is, controlled and managed, by a School Board. It draws its income partly from local

and partly from imperial sources. The former consists of the school rate, the latter of Government grants. Fees formerly belonged to the first, now they belong to the second, for, in addition to the ordinary annual grant, each school has a "grant in relief of fees," school fees having (as a rule) been abolished in the Elementary School. Accounting is a comparatively simple matter. There are several items that go to make up the annual grant, calculated under various articles of the Code and certified by the Government Inspector, who sees that the conditions have been duly fulfilled; but the calculation is not a very difficult one to make, and, although there is a good deal of detail, most of it may be regarded as the unavoidable attendant of a system which is elaborate and which has to be adapted to meet varying circumstances in curriculum, staffing and efficiency.

When we turn to the Secondary School we find the case much different. It is governed, again in the case of a Public School, by a School Board. It derives its income, as before, from local and from imperial sources; but

there is no consolidation of the grants with accompanying conditions in either case. The local revenue consists of (a) fees, (b) rates, (c) grant from County or Burgh Committee on Secondary Education, (d) grant from the County or Town Council, if it can be persuaded to allocate to the purpose a portion of the Residue Grant, (e) grant from Government as a Secondary School, (f) grant from Government as a Science School. There may be, in addition, endowments, common good and other sources of income, but they are negligible here, as they usually entail no conditions, or only nominal ones. Now, of course, grants are not given unconditionally; every authority, local or imperial, claims to dictate its own terms. They may be onerous or they may be easy, but the school has to submit to them or to lose the grant. The Government enforces its conditions by inspection and by examination. The Secondary School has in this way far too many masters. It has to serve the School Board, as representative alike of parents and ratepayers, the Burgh or County Committee, the Town or County Council, the Committee of Council on

Education. The success of the school depends to far too great an extent on its grant-earning power. The course that leads to this is neither dignified nor educationally profitable.

The teacher's business is to teach. His teaching, with the necessary organisation and communication with his constituency, is more than enough to tax his utmost powers. When he is, in addition, distracted by having imposed on him the duty, which of right belongs to the governing body, of financing the school, his position is far from enviable. There is also the distinct educational loss entailed in waste of time over examinations and inspections necessary to secure various grants. Recently the information came to hand, in quite another connection, that in one of the most important of our Secondary Schools no less than thirteen school days during the year were taken up by examinations! This is in addition to school examinations, which may be presumed to occupy a week or so every quarter. But to return to our authorities.

None of all those mentioned represents the teacher's true objective. The University is the real goal of the Secondary School. All the