Administrative extravagance, it will be seen, is in inverse ratio to the quality of the educational service. If we take the three Irish Boards of National, Intermediate, and Technical Education, the total cost of administration and inspection is £120,000 per annum; the similar charge on Scotland is exactly half that sum, and yet Scotland prides herself on her education, and Ireland is taunted with her illiteracy. The state of secondary education in Ireland differs fundamentally from that of England in this--that the number of educational endowments in the country are extremely few. Practically the whole of the money spent on this branch of education comes from taxation and school fees. It is controlled by the Intermediate Board, which was established some thirty years ago, and is in its management entirely dissociated from the National Board, so that all arrangements with a view to the transfer of clever pupils from the schools of the one type to those of the other are made as difficult as possible. The Intermediate schools are, on the other hand, subject to the Department of Technical Instruction as well as to the Intermediate Board. Each of these awards grants, in some instances, for the same subjects, but dependent in many cases on different standards and conditions, so that it sometimes happens that schools earn grants twice over for the same subjects; and in other cases they enjoy aid from one Department of State which is refused for the same subject by another, owing to failure to comply with its conditions or to attain to its standard. Just as the connection of the Elementary schools with the Intermediate schools is very imperfect, so at the other end is the connection with the universities. The system of payment by results, under which the Intermediate schools are subsidised, is notoriously unsound from the point of view of education, since it leads to "cramming," and, moreover, under it the amount of grant earned by a school is subject to extreme variations. Lastly, if the pupils suffer from existing arrangements, the case of the teachers is no better, for from a recent report it will be seen that the average salary of lay teachers in Intermediate schools in Ireland is at least half what it is in corresponding schools in England.