The following table gives the population of the several southern states TOTAL POPULATION OF THE SOUTH AND PERCENTAGE OF THE POPULATION COLORED, 19.3 105.602 18.9 35.791 United States.... 3.929.827 5.305.925 7,239 814 9.638.131 12,866 020 261.727 14 273 30.388 97.574 209.897 435-450 22.7 25.6 1,002.717 1,109.801 19. I 18.4 The excess of female over male illiterates in the above table is especially DETAILED EDUCATIONAL STATISTICS FOR NORTH CAROLINA AND UNITED STATES, TAXATION FOR STATE PURPOSES IN PENNSYLVANIA NATHAN C. SCHAEFFER, STATE SUPERINTENDENT OF PUBLIC INSTRUCTION FOR PENNSYLVANIA The revenues of the state of Pennsylvania for the fiscal year ending November 30, 1904, were $19,560,698.15. Out of this revenue about six millions were set apart for educational purposes. Not a dollar was derived from taxes on real estate, which is taxed only for local purposes. According to the estimates of the auditor general, this revenue would be diminished by $13,853,865.00, if railroads and other corporations were to pass under federal control as proposed by Mr. Garfield. The loss to the public schools of Pennsylvania would be very serious and far-reaching. Very few persons, even in Pennsylvania, know how the state gets its revenue. It has therefore been deemed proper to add statements showing from what sources this revenue is derived, and how the present system of taxation for state purposes was developed. The statement of the sources of revenue is from the pen of Mr. H. C. Greenawald of the Treasury Department. The "Historical Sketch of Tax Legislation" is reprinted from Eastman's treatise on Taxation for State Purposes in Pennsylvania. SOURCES OF REVENUE Tax on capital stock.—Corporations pay a tax of five mills upon the actual value of their capital stock of all kinds, common, special, and preferred. Manufacturing companies are exempt (including newspapers) except such as are engaged in brewing or distilling spirits or malt liquors, and such as enjoy and exercise the right of eminent domain. Under a proviso, fire and marine insurance companies pay three mills. See supplement to act approved June 1, 1889, as amended 1891 and 1893. Tax on loans.-Taxes on corporate and municipal loans, at the rate of four mills, are deducted by the treasurers of corporate bodies or municipalities from the interest when paid to the holders of their bonds or other obligations, and by them paid into the state treasury. The compensation is 5 per cent. on the first thousand, 1 per cent. on the second thousand, and half of 1 per cent. on all sums over $2,000. Moneys loaned at interest to individuals are returned by the lender to the local assessor and tax on same (four mills) paid to county treasurer, and by him to state treasurer. This constitutes what is known as "state personal tax," three-fourths of which is returned to the counties paying the same. There is no tax whatever on real estate paid into the state treasury. In addition, transportation, transmission, and electric light companies pay a tax of eight-tenths of I per cent. on gross receipts earned in Pennsylvania. Tax on premiums.—Foreign-fire, marine, life, and accident-insurance companies pay, thru the insurance commissioner, a tax of 2 per cent. on all business in Pennsylvania. Domestic insurance companies pay eight-tenths of 1 per cent. on premiums within the state. Bonus on charter.—New corporations pay one-third of 1 per cent. on amount of authorized capital stock in addition to fees paid to the secretary of the commonwealth. Tax on bank stock.-Banks pay four mills on actual value of shares as indicated by adding together the amount of capital stock paid in, surplus and individual profits; dividing same by number of shares; or ten mills on the par value. Banks are exempt from local taxes, except on real estate. Notary public commissions.—A fee of $25 for each commission is collected by executive department. Fees of office.-Paid quarterly by secretary of the commonwealth, insurance commissioner, secretary of internal affairs, health officer of Philadelphia, and attorney general, after $7,000, which amount he retains, annually, in addition to fixed salary. Tax on writs.-Registers, recorders, and prothonotaries of the several counties pay 3 per cent. on all receipts of fees, for entering judgments, agreements, mortgages, and other instruments of writing. Collateral inheritance tax.-There is a tax of 5 per cent. on clear value of all estates which go to heirs, other than father, mother, husband, wife, or children, and their descendants born in lawful wedlock, and also on bequests to other than as stated. Licenses.-Licences on mercantile, liquor (wholesale and retail), brewing, distilling, |