TABLE 13.-Percentage classific ition of school revenues, mainly for 1288-9, showing the percentage of the whole revenue derived from each source named.

School revenues.-An attempt has been made in the preceding tables (10-14) to make the classification of revenue more accurate than heretofore.

Care has been taken to give separately whenever possible the revenue derived from permanent funds, so that as now tabulated it amounts to 7.4 per cent. of the total, instead of 5.3 per cent. as given in the Bureau's last report.

The classification of taxes into State and local is involved in uncertainty. No criterion can be adopted that will be applicable in all cases. Taxes pass through all shades of gradation from that levied, collected, and apportioned by the State to the purely voluntary local tax.

These and many other difficulties, including the differences of classification adopted in different States, so that it is impossible to reclassify in conformity with the Bureau's schedule, or with any schedule possessing significance that can be devised, render the tables of school revenues to a considerable degree unsatisfactory; in point of fact, it is not possible to form any tables the summaries of which will be more than fair approximations, except as to the total revenue, which may be and is very accurately given.

TABLE 14.--School expenditures, mainly for 1883-89, compared in part with those of preceding year.

1, 620, 809

1,307, 901