Taxation is assessed under British supervision and paid into the native treasury.
The county supervision of public schools is vested in a county superintendent, who is elected for a term of four years.
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 state supervision is vested in a state superintendent, who is elected for a term of four years.
The most important change introduced by the new law has been the creation in every province of a provincial administrative junta entrusted with the supervision of communal administrations, a function previously discharged by the provincial deputation.