SS 
FOREST TAXATION IN THE UNITED STATES 320 
flagrant violations of the law have been challenged and carried into 
court. At best it has been a policy of restraint rather than one of 
guidance and helpfulness. As a result the States are relying less and 
less upon legislative and judicial control and are setting up adminis- 
trative devices. _ NOAM 
In reviewing this development Fairlie and Kneier (119, pp. 93 and 
94) state: 
The development of newer agencies of supervision began in the field of educa- 
tion, where a State superintendent was established in New York in 1813. Similar 
officials were provided in other States from 1825, and by 1860 had been created 
in all of the Northern States and a few Southern States. State boards of charities 
began in Massachusetts in 1863 and had been organized in 10 States by 1880. 
Massachusetts also established the first effective State board of health in 1869. 
In the field of public finance, State boards of equalization were provided early 
in the nineteenth century, but more active agencies of supervision of local offi- 
cials began with the State examiner of public accounts in Wyoming in 1890 and 
the Indiana Tax Commission in 1891. New Jersey, in the latter year, established 
the first State highway commission. The present State constabulary may be 
said to begin with that of Pennsylvania in 1905. 
State agencies of supervision have now been established in all the States for 
education, heaith, and highways. Forty States have State tax authorities; and 
30 have central supervising agencies in the field of charities and correction. The 
degree of administrative control varies widely. Itis probably greatest in the field of 
education. In general, it has been developed further in the States of the North 
and East than in those of the South and West, but there are important exceptions 
in some matters. 
Among the principal methods of administrative supervision Wallace 
(167) lists the following: Reports, inspections, advice, and grants-in- 
aid, as persuasive devices; and approval, review, orders, ordinances, 
removal, appointment, and substitute administration, as an ascending 
order of more effective methods. 
EDUCATION 
State supervision is more highly developed in public education than 
in any other field of local administration. All States require regular 
and often comprehensive reports to the State department of education, 
and about two-thirds of the States have a staff of State inspectors. 
In New Jersey and Virginia, county or division superintendents are 
appointed by the State board of education; and in Maryland, North 
Carolina, and South Carolina, county boards of education are appointd 
by the governor, legislature, and State board of education, respectively. 
Nevada, in 1907, abolished the office of county superintendent and 
divided the State into 5 districts of 1 to 6 counties each, with a - 
deputy superintendent appointed by the State board in each district. 
Delaware, in 1921, replaced the county plan of supervision by a 
State system. Seven rural supervisors of elementary schools work 
under the direction of an assistant State superintendent, 3 being as- 
signed to 1 county and 2 to each of the others. In Connecticut, a 
town employing not more than 25 teachers can by petition come under 
State supervision. A town which has once had State supervision can 
continue it even after its teachers exceed the limit of 25, provided the 
town pays the State supervisor’s salary. A supervisor may serve 
2 or more towns. The supervisor practically assumes the functions 
of a school superintendent. 
Say Fairlie and Kneier (119, pp. 342-343): 
Other methods by which the States exercise more direct control to improve 
school conditions, especially in rural areas, are by establishing minimum school 
