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LOCAL TAXATION IN COPENHAGEN. 45 at the rat© of over 3s. per inhabitant for tbe education of less than half the children* of the city. Copenhagen citizens pay about 6s. (to which, for comparison, a sum of about 8d. should be added for interest, etc., on the value of the school- buildings) per head for the education of over five-sixths of the children* of that city. About five-sixths of the above-stated net outlay represents salaries of teaching staff, other expenses absorbing the remaining quarter of the net outlay and the dif­ ference between gross and net— i.e., income from fees, etc.— as well. The salaries per scholar, therefore, stood at about 48s. before the rise in the scale of payment, and will now • be higher. The following is a tabular statement for comparison:— P ublic E lementary S chools , 1898. M anchester . C openhagen . Number of Schools: (a) Maintained at Public Cost....... 61 30 (6) Voluntary Schools .................... Scholars in (a) : 64 For Schools in Group ( a) : Gross Cost of Administration and Maintenance ....................... ............ £138,796 ....... £122,284 Total Expenses per Scholar................£2 12s. 8d.§ ........ £3 5s. 6d. Salaries per Scholar............................. £2 Os. 2d............. £2 Hs. 3d. Income from Feen, &c., per Scholar.. 4s. 6d. 3s. lOd. Total Income from Local Taxation... £90,000 ...... £115,074 Income from National Taxation....... £67,397 ...... nil Loan and other Liabilities, Sept. 29th, 1898 .......................................... £414,270 ...... — * i.e., those in public elementary schools. t In 1897. } The numher in actual attendance averaged 40,886. It should be observed that the infants in the Manchester Schools raise the average irregularity. Figures supplied me show for infants 76'3 ; for other scholars 85 i per cent of those on the books in average attendance. The average 80’3 per cent is therefore too low for a fair comparison with returns which include few children of 6 years of age and none younger. § This amount, combined with the average actual attendance, gives a total outlay of only £106,227. The stated outlay on administration and maintenance works out at £8 8s. 9d. per head of the stated average actual attendance. The blue-book States that the amounts given in the tabla are “ per scholar in actual average attendance.” This note gives the figures which appear to be proper for comparison with the second column of the table. Perhaps the item “ salaries per scholar" should undergo a similar alteration. Average Attendance........................ Number on Books at end of year Scholars in ( b ): Average Attendance........................ Number on Books at end of year ... ... 36,310 ... 44,276* ... .... 35,772 37,482 41,841+ 52,838+ ... ... ... 5,869