Table 1.-PROVISIONS FOR INDIVIDUAL DIFFERENCES BASED ON ILLINOIS grade because of their low scores. However, they are not in the same section as the fourth case, since the pupils are divided into sections "A" and "B" according to their standing in the intelligence tests, plus the judgment of the teacher. McCall, in his book, How to Measure in Education, says that it would be better to divide the pupils in each grade into three groups; i. e., highest, middle, and low, according to mental age and intelligence quotient. But this is impossible when there are not enough pupils to make such a classification. For the purpose of the small school, the skipping is satisfactory, if the work missed can be covered in review. By having the three groups in the same grade, opportunity is given to help the unusually bright child without having him go into the next grade. The course of study which the highest group covers, should be enlarged, letting him do much work of a broadening tendency in the same grade. In doing this, it will keep pupils of the same mental age, intelligence quotient, chronological age, and social and vocational needs together, so far as the number of the grade is concerned. It insures (1) that no pupil will be compelled to skip vital parts of the school's work in order to progress rapidly, (2) that no pupil will lack the training which comes from keen competition, and (3) that no pupil will form habits of mental laziness by living in a mentally non-stimulating atmosphere, and by being continually called upon to master difficulties which he has already mastered. The teachers were unanimous in the verdict that the test was a great help to them. Every teacher was given a better insight into the mental ability of the pupils by examining the test papers. The help which came to the new teacher, in the school system for the first time this year, was greater than the help to the one who had been in the system for years. In many cases, the results changed a teacher's opinion of a pupil's ability. Some bright pupils, because of the poor nature of the work which they were doing, were classed low by the teacher. However, when, in the test, the results were high, the teacher was led to investigate, with the ultimate result that the pupil was held up to a higher level of work. After classification of the children in the grade according to their I. Q., there arises the grave danger of letting the dull section more or less alone and developing the more advanced section. On the surface, this does not appear to be serious, but this will be the natural tendency unless the closest supervision possible is given by the teacher. One of the principals took the dull children in some of the grades and only after very strenuous work with them was there some improvement noticed in their results. The second diagram shows the results of the eighth grade pupils, arranged to compare intelligence with achievement. The papers were divided into quartiles, the order being established first on a basis of intelligence. The first quartile contained 24 pupils; the second, 28; the third, 24; and the fourth, 28. In arranging the papers according to achievement in arithmetic, a difference in the standing of the pupils was noted. Pupil No. 20 was the only one who was in the first quartile throughout, while pupil No. 87 was the only one who was in the last quartile throughout. This diagram was a help to the teachers and a spur to the pupils. Upon the basis of these results, it was decided to make some changes in the arrangement of the sections, to accommodate the pupils of such wide variation in abilities. It was found that the pupils doing the most reading did the best work in the tests; and as a result there will be more books placed in the hands of the children next year for reading and enjoyment. More drill on silent reading is being required. The teacher feels that this is developing comprehension, while the rate is taking care of itself, naturally. The minimum and maximum amount of reading will be worked out later for the slow and rapid sections of each grade. In the language work, a series of two-minute talks has been arranged. This necessitates some reference work on the part of the pupils who are encouraged to do this reading at home. The purpose is to arouse the interest of the home folks in the work, so that, when they see that the child is actually eager for this information, they will make a generous supply of books available for the child's work. This has worked out very successfully in many homes. The individualized recitation, in which the work is conducted by a pupil in the current events club, and the dramatization work done in the grades have convinced the teachers that these are vitally important as helpful factors in securing the best efforts of the pupils. The test revealed the fact that undoubtedly the deficiency in arithmetic was caused principally by the gradual letting up of drill work after pupils passed the fifth grade. Teachers feel that this is necessary because of the increasing number of subjects to be taught in the arithmetic work in the upper grades. However, the test has convinced us of the need of a continuation of this drill. To do this next year, one of the grade teachers, who has secured the best results in arithmetic, will be given that problem of bettering conditions in all the upper grades. The chief objection to the tests was that they were too long. The children were tired before they had finished, because of the vast amount of reading required. The teachers felt, too, that the work in arithmetic had not been fairly tested, because there was too much else included in the test besides arithmetic. On the whole, however, the tests were quite satisfactory, and the increased interest which the teachers displayed in their work and in their individual pupils has proved that the tests have been worthwhile. The Next Steps in Pennsylvania's Financial Program SIGNIFICANT LEGAL ASPECTS OF TAXATION WILLIAM DRAPER LEWIS, University of Pennsylvania I am not exactly certain what the title "Significant Legal Aspects of Taxation” means. In a sense, taxation always had its legal aspects, because taxes cannot be assessed and collected except in accordance with the provisions of law, and therefore I am going to assume that what you wish me to speak about is the effect of those provisions of the Constitution of the State which relate to taxation and finance. In the first place, let me point out the fundamental character of our State government. The General Assembly represents the people of the Commonwealth. In it is centered all the power of the people of the State acting collectively. The power of the people of the State is absolute; they can do anything they wish, and their action will be legal unless it runs counter to some provision of the Constitution of the United States. The Legislature of the State, therefore, has all the power of the people of the State except where the people in their State Constitution have restricted that power. Therefore, if there were no provisions in the State Constitution restricting the power of the Legislature, the Legislature could tax any thing and everything in any manner that the majority desired, and they could delegate to the school district or other local government the same unlimited power of taxation on persons and property within the district. The people of the State, however, have carefully limited the Legislature in its exercise of the taxing power. Section 1 of Article IX of the present State Constitution provides: "All taxes should be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws." Here we have a general principle of uniformity. In applying this principle the Supreme Court of the State has declared that a tax on inheritances which exempts estates below a prescribed minimum from any taxation is unconstitutional. The Legislature may enact an inheritance tax law or an income tax law, but it cannot exempt small incomes or inheritances, and it may not adopt graded taxes, that is to say, a higher rate on large incomes and inheritances than on small incomes and inheritances. The Legislature can tax one subject and not another; it can tax land and not personal property; it can tax pigs and leave horses free from taxation; but it is a question which the Supreme Court has yet finally to decide whether any law can be devised which will tax anthracite coal and not bituminous. One of the principal subjects which was debated by the recent Commission on Amendment and Revision of the State Constitution was whether the Constitution should be changed so as to allow graded taxes. Those who contended for the principle confined their efforts to income and inheritance taxes. None of the Commissioners advocated that the State of a municipality should have the right to levy a higher rate on a big house than on a little house, or a higher rate on a valuable horse than on a horse of little value. The Commission, by a very divided vote, refused to recommend a change in the State Constitution which would permit graded taxes, but by, I think, a unanimous vote they did recommend that the Constitution permit the exemption of small estates and incomes from an inheritance or income tax. As it is probably practically impossible to secure the enactment of an income tax which does not contain the exemption of small incomes and is not a graded tax, those who look to an income tax as a source of revenue for the State government are obliged to advocate a change in the State Constitution. Such an amendment to the State Constitution must be adopted by two succeeding Legislatures and thereafter be ratified by the people. No such amendment can become a part of the Constitution prior to the November election of 1925, and no legislation can be enacted adopting a graded income tax or a graded inheritance tax prior to the Legislature of 1926, unless the people wish to reverse the verdict of last fall and call a Constitutional Convention. Because of the peculiarity of our State constitutional law it takes less time to revise the entire Constitution by a Constitutional Convention than it does to adopt a single amendment. Article X of the present Constitution is entirely devoted to the public school system. The second Section prevents money raised for the support of public schools of the Commonwealth being appropriated for the support of any sectarian school. It will be noted that Articles IX and X place no limitation upon the State government granting to any local government, as, for instance, any school district, all the powers of taxation which the State now possesses over the subjects within the jurisdiction of the school district. As far as these Articles are concerned there would be no objection to the State giving to a particular district special powers of taxation not given to any other school district. The seventh Section of the third Article of the present Constitution, however, limits the Legislature in this respect. One of the clauses of the Section provides that: "The General Assembly shall not pass any local or special law regulating the affairs of the school districts" and another prohibits it from "passing any local or special law regulating the management of public schools, the build |