It is a far jump from Alabama to Minnesota geographically. The educational and general welfare problems that confront the Corporation in the Northwest are essentially different from those it faces in the South. In fact, in the Northwest the Corporation’s subsidiaries have nothing to do directly with education, which is in charge of the local authorities. The steel companies merely meet the bills through paying at least 85 per cent. of the taxes in the sections in which they operate. But their managements take a keen interest in the educational work being done, and though the taxes are heavy and the local authorities seem over-extravagant in their expenditures for education, the steel interests do not grumble. They take the attitude that even if taxation is heavy, it could not be for a better cause. The small mining towns of northern Minnesota, which, as already stated, depend almost entirely on the Steel Corporation and other steel companies for their revenues, are profligate in regard to education. Their school buildings are imposing. It is not uncommon for a town of 1,000 or so inhabitants to spend three or four hundred thousand dollars for the erection of schools. In one instance at least a splendid garage is attached to the school building, and buses are maintained, giving the children free motor transportation, morning and afternoon, between their homes and the school. And teachers’ salaries are high. The Corporation’s welfare activities are naturally restricted in this territory, due to the fact that the section is prosperous, and the workers there of a more independent, self-reliant type than those of the South. But the Corporation does all it can in the way of promoting healthful recreation and other similar social work such as club houses, the maintenance of hospitals, etc. In another chapter of this volume the city of Gary, Indiana, and its scheme of education has been discussed at some length, and therefore it need not be taken up here. The Gary educational plan has been adopted in all essentials at Morgan Park, where the Minnesota Steel Co. has its big plant. In the older steel sections, such as Pittsburgh, Chicago, and Youngstown, the Corporation’s subsidiaries coöperate as far as they may with the local authorities, in improving educational conditions. In all these sections a somewhat similar plan of welfare is carried out. In some locations, visiting nurses or domestic instructors are maintained at the expense of the company. In others, the Corporation maintains schools for teaching foreign workers the English language and American ideas and ideals. In every part of the country where any of the Corporation’s subsidiaries has a plant no expense is spared to improve living conditions generally and to make up any local deficiencies for education and social betterment.