The figures show that the Gary school plan does not increase public expenditures for educational purposes. The Jefferson School, built before Superintendent Wirt came to Gary, and representing the common type of modern school-building, was erected at a cost of $90,000 to accommodate 360 pupils, with 40 pupils per teacher. This is a _per-capita_ construction cost of $250, a cost exactly equal to that of a typical New Jersey High School recently erected at a cost of $125,000, with a maximum capacity of 500 pupils. The capacity of the Emerson School, constructed as an ideal Gary school plant, is 1800, with 30 pupils to a teacher. Its cost, with a large playground and the wealth of facilities already described, was about $300,000. The _per-capita_ cost of construction was therefore $166. At its maximum capacity, with 40 pupils to the teacher, the _per-capita_ cost of construction would be only $111, as against $250 for the Jefferson School, with no facilities. Further tables of comparative costs will be found in the Appendix. The funds liberated by the application of these simple economical principles to public-school finance are so large as to give Gary the means to provide, as Superintendent Wirt says, “any kind of a school desired.” Extraordinarily complete educational and recreational facilities may be furnished for all the people all the year round. Money is thus provided for an evening school for adults on an almost unprecedented scale. The Gary evening schools, held in the four largest school plants, four evenings a week throughout the regular school year from 7 to 9.30 P.M., have an attendance over two thirds that of the regular day schools. The cost of the evening school is only thirteen per cent of the day-school cost. The evening schools of Gary resemble a people’s university. Practically every study authorized by state law is given, and the bulletin of courses is like a university catalogue. All the shops, laboratories, studios, and classrooms are thrown open, either to repeat the day studies or to present more advanced work. All the work, industrial and academic, is open on equal terms to men and women. During 1914-15, 4300 students, representing all classes in the community, are said to have been enrolled in the Gary evening schools, with an average monthly enrollment of 3103. Over two thousand of the nine thousand voters at the last city election were said to be enrolled in the Gary evening schools. There are said to be more men over twenty-one attending evening schools in Gary than there are boys of all ages attending the day schools.