Taxation is assessed under British supervision and paid into the native treasury.
More or less closely connected with the Northern Church are the theological seminaries at Princeton, Auburn, Pittsburg (formerly Allegheny - the Western Seminary), Cincinnati (Lane), New York (Union) and Chicago (McCormick), already named, and San Francisco Seminary (1871) since 1892 at San Anselmo, Cal., a theological seminary (1891) at Omaha, Nebraska, a German theological seminary (1869) at Bloomfield, New Jersey, the German Presbyterian Theological School of the North-west (1852) at Dubuque, Iowa, and the Presbyterian Theological Seminary of Kentucky, which is under the control and supervision of the northern and southern churches.
The county supervision of public schools is vested in a county superintendent, who is elected for a term of four years.
The state supervision is vested in a state superintendent, who is elected for a term of four years.
Other creditors were also protected, and the property of an intestate must be distributed to his heirs under the supervision of the church.