The system originated in New England; strictly speaking, in Massachusetts. As originally established in Massachusetts, it was simply a system of parochial schools. The parish and the town were coincident, and the schools of the several school-districts into which the parish was divided were supported by a tax on the population and property of the town, levied according to the grand list or state assessment roll. The parish, at its annual town meeting, voted the amount of money it would raise for schools during the ensuing year, which was collected by the town collector, and expended under the direction of a school committee chosen at the same meeting. Substantially the same system was adopted and followed in New Hampshire and Connecticut. In Vermont, the towns were divided or divisible, under a general law, into school-districts, and each school-district decided for itself the amount of money it would raise for its school, and the mode of raising it. It might raise it by tax levied on the property of the district, or, as it was said, on "the grand list," or _per capita_ on the scholars attending and according to the length of their attendance. In this latter method, which was generally followed, only those who used the schools were taxed to support them. This latter method was, in its essential features, adopted in all, or nearly all, the other States that had a common school system established by law. In Rhode Island and most of the Southern States, the inhabitants were left to their own discretion, to have schools or not as they saw proper, and those who wanted them founded and supported them at their own expense. In none of the States, however, was there developed at first a system of free public schools supported either by a school fund or by a general tax on property levied by the State, though Massachusetts contained such a system in germ. Gradually, from the proceeds of public lands, from lots of land reserved in each township, especially in the new States, for common schools, and from various other sources, several of the States accumulated a school fund, the income of which, in some instances, sufficed, or nearly sufficed, for the support of free public schools for all the children in the State. This gave a new impulse to the movement for free schools and universal education, or schools founded and supported for all the children of the State at the public expense in whole or in part, either from the income of the school fund or by a public tax. This is not yet carried out universally, but is that to which public sentiment in all the States is tending; and now that slavery is abolished, and the necessity of educating the freedmen is deeply felt, there can be little doubt that it will soon become the policy of every State in the Union.