The cost of public instruction is defrayed by different means in different countries—means varying, however, more in detail than in principle. In Prussia, a regular school-rate, varying from 3d. to 6d. per month, according to circumstances, is levied upon all who have children; but this is supplemented by a grant from the state budget which, for elementary schools alone, amounted in 1845 to £37,000. A similar practice prevails not only in the other countries of Central Europe, but in Pennsylvania, where it was introduced by the German emigrants, and, of late years, also in some other parts of the United States. The income of schools in the Austrian Empire is derived from a variety of sources, of which school-money constitutes little more than one-third; the remainder, as far as we can understand the technical phraseology of the report, being partly derived from old endowments, partly from provincial revenues, and partly from the imperial treasury. In Holland, the governments of the towns and provinces are charged with the cost of maintaining their own schools, aided by grants from the state. On the first year that separate accounts were kept for the northern provinces, after their separation from Belgium, the sum raised in this way amounted (in a population of 2,450,000) to no less than £76,317. In Belgium, where the funds are derived from old foundations and local endowments, aided by the government, two-fifths of the scholars received, in 1840, their education gratuitously; but the provision seems to be not very complete, for in that year, out of 2510 communes, 163 were without any school.

As to management, there appears to be no country in Europe in which public instruction is not directed by a department of the government. No regular system of superintendence, however, has yet been established in the United States. In Prussia, there is a minister of public instruction, who is also at the head of church affairs, and under whom are local consistories and school inspectors, one of the latter being always the superintendent or bishop of the district. In Würtemberg, each school is inspected by the clergyman of the confession to which the schoolmaster belongs, and is subject to the control of the presbytery. In the Grand-duchy of Baden, the minister of the interior has charge of the department of education. The local school authority is commonly a parochial committee, consisting of clergy and laymen combined. The parish clergyman is the regular school inspector, but where there are different confessions, each clergyman inspects the school of his own church. Certain functionaries, called "Visitors" and "County Authorities," are also intrusted with special powers. In Lombardy, the direction is committed to a chief inspector, with a number of subordinates, and the parish clergy. (By clergy, of course, throughout these details, must usually be understood Roman Catholic priests.) In Holland, every province was in 1814 divided into educational districts, with a school inspector for each district, and provincial school commissions chosen from the leading inhabitants, to which were afterwards added provincial "juries." In Russia, public instruction is superintended by the government.

The details regarding religious instruction are not so full as we should have wished. The great difficulty as regards this appears, however, in most of the European states to be met by the establishment of separate schools for the different sects. In Würtemberg, "if, in a community of different religious confessions, the minority comprises sixty families, they may claim the establishment and support of a school of their own confession, at the expense of the whole community." The ecclesiastical authorities of the various sects are not, however, independent of, but merely associated with, the state functionaries, whose sanction is indispensable for the catechisms and school-books in use in every school. Such, at least, is said to be the case in Würtemberg; and, as far as we can judge from the not very precise statements made on this subject, the rule appears to be universal. Roman Catholic, Protestant, Greek Church, and Jewish schools are, in the Austrian empire, alike established by law, according to the necessities of each province and district. But in the state of New York (and we believe a like practice prevails in other parts of the Union) the sectarian difficulty is overcome in a different way. By a recent act of the legislature, it is provided that "no school shall be entitled to a portion of the school-moneys, in which the religious sectarian doctrine or tenet of any particular Christians, or other religious sect, shall be taught, inculcated, or practised."

The only other particulars we shall notice relate to school attendance. It must be premised that, in the countries of central Europe, the attendance of every child at the elementary schools is compulsory—the only alternative being private instruction. Fines and imprisonment are employed to enforce this regulation. Free education is also provided, at the general expense, for those unable to pay the school fees.

In Prussia, the proportion of those enjoying school education was to the population, in 1846, as 1 to 6.

In Bavaria, in 1844, nearly as 1 to 4.

In the Austrian empire, as 1 to 9 for boys, and as 1 to 12 for girls; but in Upper and Lower Austria, as 1 to 6 for boys, and as 1 to 7 for girls.

In Holland, 1 in 8 received, in 1846, public instruction.

In Sweden, in 1843, the proportion was no more than as 1 to 165 of the population.

In Belgium, in 1840, it was as 1 to 9.