That the Interborough Association found the problem insoluble upon ideal principles is shown by the latest schedules which they themselves have presented for adoption. These schedules maintain all but one of the elements which appear in the existing schedules; and, even that one, sex, is acknowledged by the provision that teachers of boys’ classes shall receive $180 a year more than teachers of girls’ classes. This acknowledgment strips their contention of that moral quality with which some have endowed it. “A new commandment I give unto you, that you pay men and women of the same age the same salary” has been presented as the twentieth century addition to the decalogue. But if the priestesses who announce this amendment to the moral law themselves assert that it is harder to teach boys than girls, perhaps educational authorities are not altogether wicked when they acknowledge that it is harder to secure boys than girls as teachers, when they grow up. Neither do the schedules proposed by the Interborough Association, any more than the official schedules, “provide but one salary for one and the same position.” On the contrary, under them any position between the kindergarten and the seventh grade may be filled by teachers with salaries varying from $720 to $1,515. One teacher of the graduating class may receive less than a thousand dollars (the scales are not definite enough to show the exact minimum), another $2,400. Positions in high schools of exactly the same character and difficulty may be filled by assistant teachers at salaries varying from $1,300 to $2,400. The only positions for which the schedules of the Interborough Association “provide but one salary for one and the same position” are the city superintendent of schools, the associate city superintendents, the members of the board of examiners and some directors of special branches. If the principle of the same salary schedules for men and for women were mandatory, either the women’s salaries might be raised or the men’s salaries reduced. Either process would have palpable consequences, economic and pedagogic. Consider the results of each method separately. 1. To equalize the salaries of all women who were teaching in the same grades as men, with those of the men employed in such grades, in May 1909, would have entailed a cost that year of $7,837,662. But since that date men who were teaching in grades below the sixth have been transferred, so that today, it is estimated, the cost would be below seven million dollars per annum. A large part of that increase would be of the nature of a “bonus” to the women, a bonus, say some legislators, no more justifiable than would be an extra price paid for goods by city officers to women because they were charming.