ervice or as the only qualification for advancement in
the service. Nevertheless, progress is being made in this direction.
The curricula offered include courses in Government and especially
Municipal Government, Public Finance and Taxation, the practical
organization and administration of various departments such as Police,
Charities, Public Works, the establishment and maintenance of special
systems of municipal accounts.

But the great civic benefit comes from general courses in business,
for the business man who has a real grasp of his work and sees it in
the light of general social welfare becomes a good citizen. Business
education gives some sense of the interdependence of industry,
personal ethics, and government. The broadly trained business man
realizes that he is in a sense a servant of the community, that his
property is wrapped up with the welfare of his fellow men, and that
what he has is a trust which society grants to him to be conducted
after the manner of a good steward. Such training reveals to him the
_raison d'etre_ of labor legislation, factory laws, the various
qualifications of the property right, the necessity for taxation, and
the importance of good government to all the citizens of the State
both as cooperative agents in production and as consumers. Continued
and improved business education will elevate the mind of the merchant
and the manager so that its horizon is no longer the profit balance
but the welfare of all society.

The cultural aim of business courses is consciously kept in mind by
the makers of curricula for colleges of liberal arts and sciences
which permit a rather free choice of electives in the department of
Economics and Business or of Political Science, according to the
departmental organization of the institution. Here, of course, we find
Economics, which bears to practical business much the relation which
Philosophy bears to active life in general. We find also courses in
Money and Banking, usually offered from the historical and descriptive
rather than the technical point of view. Recently, however, colleges
have included in this field of election practical courses in
Accountancy and Commercial Law. The tendency is in the direction of
including more and more of the practical and technical courses,
although the historical and philosophical courses are retained.
Nevertheless the cultural value is undiminished, unless one were to
maintain that nothing which is exact can be