Tennessee

common with the other States of the Unio

n, Tennessee has had a great increase in State expenditures. Also as in other States, highway expenditures rank first, and educational second in importance. The chief sources of revenue are : motor-car licences and other revenue of the highway department, a general property tax, a gas-privilege tax, a State tax on insurance com panies, a sales tax on tobacco, an excise tax and an inheritance tax. Various privilege taxes, fines and forfeitures also help to augment the State's revenue. The estimated wealth of Tennessee in 1929 was $4,957,000,000. The general property assessment for 1932 was $1,664,000,000, upon which local communities collected $39,350,000 in taxes though the amount raised by the State proper from this source was only $893,000. Gross receipts for the year were $32,752,000 while governmental costs were $36,795,000. Receipts of local governmental units were $65,646,000 against ex penditures of $69,889,000. The gross debt less sinking fund as sets for the State and local jurisdictions combined was $113,418, 000 or $43.04 per capita.

Education and Charities.—The first steps toward the creation of a common-school system for Tennessee were taken in 1823, when an act was passed setting aside for school purposes, the revenue and taxes accruing from public lands. From that begin ning until the adoption of a uniform school code in 1925, more than 1,000 different acts were passed pertaining to the educational system. Under the new code the administration is vested in a State commissioner of education ; a State board of education, con sisting of the commissioner, the governor and nine other members; a county superintendent and a county board in each county ; and in cities, city boards of education. The commissioner and the other members of the State board are appointed by the governor. The county superintendent is elected biennially by either the county court or by popular ballot. The county board consists of seven members (unless otherwise provided), elected by the county court for a term of seven years, one retiring annually.

The State board of education conducts examinations for county superintendents and issues certificates of qualification, classifies the high schools. maintains and controls the State teachers' col leges and establishes a salary schedule. No teacher may receive pay from the public school funds unless he or she has received a certificate from the State commissioner of education. The quar terly county court has power to issue bonds, levy taxes and pro vide funds for buildings for the county schools. The court is under obligation to maintain at least one four-year high school within the county.

Public schools are free to all persons above the age of six years ; , attendance is compulsory between the ages of seven and 16 unless high-school standing has been attained. Separate schools are

maintained for the white and for the coloured. In 1932 the scholastic population between 5 and 17 years of age, inclusive, was 757,500. On the same date 641,551 were enrolled in the public elementary and secondary schools. Of these, 562,387 were in kindergarten and elementary schools and 79,164 were in sec ondary schools. In 1932 there were 11,882 pupils enrolled in pri vate and parochial schools. The average number of days attend ance per pupil enrolled increased from 90.6 in 1910 to 125.2 in 1932. From 1910 to 1932 the per capita expenditure for public schools based on population between 5 and 17 years of age, inclu sive, increased from $6.71 to $29.06. Illiteracy among persons over ten years of age decreased from 10.3% in 1920 to 7.2% in 1930.

The State provides for higher education in the University of Tennessee, at Knoxville; the Polytechnic Institute, at Cookeville; East Tennessee Teachers college, at Johnson City; Middle Ten nessee Teachers college, at Murfreesboro ; and West Tennessee Teachers college, at Memphis. The Agricultural and Industrial Normal college for negroes is at Nashville. Other schools main tained by the State are : a school for the deaf, at Knoxville; a school for the blind, at Nashville ; Tennessee Industrial school, at Nashville ; Tennessee Girls' Vocational school, at Tullahoma; State Training and Agricultural school for boys at Nashville; and a vocational school for coloured girls at Nashville. Pea body college for teachers, at Nashville, founded with proceeds of the George Peabody fund for the improvement of education in the south, is not State controlled (see PEABODY, GEORGE). Other institutions of higher learning not under the control of the State are: Vanderbilt university (non-sectarian), at Nashville; University of the South (Episcopal), at Sewanee; Southwestern Presbyterian college, at Memphis; Cumberland university (Pres byterian), at Lebanon; Union university (Baptist), at Jackson; Christian Brothers' college (Catholic), at Memphis; Bethel col lege (Presbyterian), at McKenzie; University of Chattanooga (Methodist), at Chattanooga; Milligan college (Christian), at Milligan; Carson-Newman (Baptist), at Jefferson City; Lincoln Memorial university (non-sectarian), at Cumberland Gap; Tuscu lum college (non-sectarian), at Greenville; King college (Presby terian), at Bristol; Maryville college (Presbyterian), at Mary ville; Bryson college, at Fayetteville, and Tennessee college, at Murfreesboro. Education for the coloured is provided by Fisk university, at Nashville ; Lane college, at Jackson ; Le Moyne Institute, at Memphis ; and Knoxville college, at Knoxville.