E.—ls.

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After the ninety-fifth day no pay is granted, and full pay is not given for more than sixteen days of absence in any one year. Under clause (6), not exceeding three days' full pay is granted. Under clause (c), in cases where the Court duty concerns the administration of the schools, full pay ; in other cases, half-pay is granted. Under (d) payment is not grantedffor absences exceeding; ten school days within the space of one year. The Chief Superintendent expresses his opinion on these rules, recently adopted by the New York Board of Education, in the following terms :— ]¥\ " During the year, the new rules for deduction from teachers' salaries on account of absence went into effect. These rules are of the greatest importance from three very distinct points of view—as they act as a deterrent from unnecessary absence ; as they help to replenish the fund from which retired teachers' pensions are paid; and as they affect the income of the teacher who is compelled to be absent from duty. It is too early as yet to pronounce final judgment on the effect of the new rules as a deterrent from unnecessary absence ; there is apparently little doubt, however, that the sums deducted for absence are ample to make good whatever deficiency may arise from the other sources of income from which the pension fund is derived —namely, 1 per cent, of teachers' salaries and 5 per cent, of the excise funds. As to the effect on the income of the teacher who is absent on account of ' serious personal illness,' I have no hesitation in saying that the rules in question are fundamentally wrong. They lay the heaviest burden on the unfortunate teacher who suffers from an illness of long duration and a comparatively light burden on the one who is sick only for a few days. If deductions must be made from the salaries of teachers who are really ill when they are absent, much the more equitable plan is to make the burden fall chiefly on the teacher who is absent only for a brief period. The reason is obvious —a brief illness involves little expense in addition to the customary cost of living; a prolonged illness of a serious nature involves much additional expense—doctor's bills, special diet, nursing, and in extreme cases hospital expenses or even long journeys in pursuit of health. If there is any teacher who should have full pay while absent, it is the teacher who suffers from prolonged illness. " Period of Rest for Veteran Teachers.—The fact must have forced itself on the mind of any one conversant with the applications of teachers to be retired on pension, that the great majority of these applications are presented by teachers who have broken down through nervous trouble. To such an one it will also have been apparent that neurasthenia most frequently attacks the woman teacher between the ages of forty and fifty. In other words, the teacher who has taught for twenty-five years often finds herself, through overwrought nerves, unable to continue work which she loves and in which she has become proficient. Quite probably, if this teacher could afford to take a complete rest for a year, she would return to her work so refreshed that the threatened breakdown would be averted. Such a rest she is now, in most cases, unable to take, because, under the rules of the Board of Education, she can do so only with complete loss of salary for the time she is absent, and she cannot leave herself without means of support. I recommend, therefore, that your Board so amend its rules that a teacher who has taught for twenty-five years, and who has a good record as a teacher, may rest for a year and receive a liberal allowance of her salary, if not her whole salary. Universities find it to their advantage to give their professors every seventh year to themselves with full salary. Surely the twenty-sixth year is not too much to ask for the public-school teacher. I firmly believe that such a provision would be in the best interest of the schools, because it would retain able teachers longer in the service." Retirement of Teachers. The amounts deducted from the salaries of teachers on account of absence are paid into the Retirement Fund ; these amounts, together with a levy, generally 5 per cent., upon the excise fund of the city, form the main contribution to the fund ; the teachers also pay 1 per cent, of their salaries. The Board of Retirement consists of three representatives chosen by the teachers, and three members of the Board of Education, with the City Superintendent. Teachers of sixty-five, with thirty years' service, may be retired by the Board of Education without the recommendation of the Board of Retirement, which is required in all other cases. In general, teachers may be retired after thirty years' service at the discretion of the Board ; those who are mentally or physically incapacitated may be retired (and receive annuities) after twenty years' service ; in most cases fifteen years of the