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UNITED STATES : — NEW YORK STATE

Founded

Name and Place

Professors, &c.

Students

1831 1870 1883 1854 1887 1824 1846 1856 1870 1795 1861 1908 1802

New York Univ., New York

Normal College of the City of New York

Niagara University, Niagara

Polytechnic Inst., Brooklyn

Pratt Instit., Brooklyn

Rennselaer Polyt., Troy

Rochester Univ., Rochester

St. Lawrence Univ., Canton

Syracuse Univ., Syracuse

linion Univ., Schenectady

Vassar College, Poughkeepsie

William Smith College

U.S. Military Acad., West Point ....

325

86

22

42

174

60

33

64

249

151

106

27

90

3,710

1,326 138 278

3,553 655 438 646

3,159 794

1,058

39

419

Educational Avork is maintained chiefly by the proceeds of the Free School Tax levied in c'ounties for common schools, and of the general State Tax from Avhich appropiations are made for education.

Charity.— The state Board of Charities, a constitutional body (12 members appointed by the Governor with consent of Senate ; term 8 years), has power to inspect all charitable institutions which receive any public funds, establish rules for reception of inmates, approve or disapprove the incorporation of charitable and correctional institutions subject to its inspection, license dispensaries, supervise placing out of children, support and remove State, alien and non-resident poor, investigate the condition of the poor seeking public ai<l, advise measures for their relief, and collect statistical information. The State maintains in whole or in part 28 institutions, charitable aud reformatoiy, including those for defectives, total census, October 1, 1911, ] 0,806; there are 56 county, city, and town institutions, including public hospitals, census 17,657 ; 29 public and 143 private children's homes, census 33,702 ; and approximately 1,100 other charitable institutions. Superintendents of the poor have charge of the almshouses and poor persons in the 61 counties, and decide disputes concerning settlements of poor persons. Overseers of the poor give tem- porary relief and commit poor persons to almshouses. Persons of full age gain a settlement in a town by one year's residence. No poor person may be removed to a different town or county without legal authority, nor foreign ]ioor be brought into the State, under penalty of 50 dollars. No child from 2 to 16, soldier, sailor, or idiot may be committed to any almshouse. Such poor as have not resided 60 days in a county within the year preceding application for relief are sent to special almshouses as State poor. Insane poor must be removed to one of the 16 State hospitals for the insane, in charge of the Commission in Lunacy.

Finance, Defence.— The sources of public revenue are (1) the general property tax, for county and municipal i)urposes only; (2) an inheritance tax, for State purposes; (3) corporation taxes, business taxes, the secured debt tax, fees and licenses, for State, county, and municipal purposes. The general property tax is levied on real and personal property. Real property comprises (for taxation purposes) " special " franchises (mostly railway, tele- graph, and other public service rights), and the tangible property connected therewith. In most States debts of taxpayers may be deducted from their credits (debts due to them), but, in New York State, debts may be deducted from the whole amount of the taxpayer's personal i)roperty ; and it is to provide against the deduction of the bond issues of the "special" franchise corporations that their franchises and working property are included in realty. Tax assessors and collectors are elected or appointed locally. In New York City there is a boai-d of taxes and assessments, and a receiver of taxes. Individuals are not required to make a statement of their property, but corporations are. Property is assessed at full value. -Assessors act locally as board of review. The