College) or (in the other departments) the »Studenterexamen<«< certain other examinations. The fee is 40-50 Kro or ner per term (same division as at the University). The duration of the courses is normally 51/2, 2/3, 52/3, 43/4, 21/2 and 2 years for the various departments in the above order; forestry includes 2 years of practical forest-service, surveying 1 year of practical service out of College. Buildings, laboratories and teaching staff have recently been largely expanded, and the College thus offers possibilities for the highest and most modern instruction. OTHER AGRICULTURAL SCHOOLS A considerable number of agricultural, horticultural, and dairying schools are established in the rural districts, a good many of them connected with the People's High-Schools. These schools are practically all private. Admission, fee of instruction and residence, are the same as at People's High-Schools. Government scholarships are available for a large proportion of the students. OTHER COLLEGES AND SIMILAR INSTITUTIONS Several subjects generally treated elsewhere as University subjects are in Denmark taught at special institutions: Pharmacy: Farmaceutisk Læreanstalt, Copenhagen. tistry: Tandlægeskolen, Copenhagen. Den Architecture and Fine Arts: Kunstakademiet, Copenhagen. Music: Musikkonservatoriet, Copenhagen. Domestic Training: Several schools and institutes, most of them in or near Copenhagen. Physical Culture: Statens Gymnastikinstitut, Copenhagen, also at the University, and at Ollerup High-School. Commerce: Handelshøjskolen, Copenhagen, is the most important school of commerce. The duration of courses is 2 years. There are numerous other schools of less importance all over the country. POPULAR ADULT EDUCATION A special and prominent feature in Danish popular adult education is the People's High-School, (Folkehøjskolen), an institution of the greatest educational and cultural importance. Originating from the conceptions of N. F. S. Grundtvig, bishop, historian and teacher, the first school was established in 1844, and in a short time a great number came into existence, all in the country districts. Their educational aim is, to quote Grundt vig, to give »clear notions of the civic community and the conditions of its welfare, an appreciation of the national character, the ability to use oral expression with ease and vigour, freedom and propriety.<<< Admission to the High-School is open to all; the winter term, 5 to 6 months from November 1st, is generally for men only, the summer term, 3 to 4 months from May 1st, for women only. The fee is 70 to 80 Kroner a month for tuition, board and residence. Most schools are well equipped with laboratories, libraries, playgrounds, etc. Scholarships can be obtained on application to the local education authorities. High-Schools of a special character are the Extended HighSchool at Askov for advanced teaching (Principal: Jacob Appel, former Minister of Education), and Ollerup High-School, a centre for physical culture (Principal: Niels Bukh). Outside the rural districts, non-residential High Schools have come into existence in Esbjerg and in Copenhagen with the object of building up centres of social and intellectual intercourse among artisans. Special attention may be drawn to the International HighSchool at Elsinore, (Principal: Peter Manniche), which has recently been established; one of its chief objects is to »bridge the gulf of estrangement and suspicion, which exists among the nations of the world«. Foreigners here constitute a considerable proportion of the students. The high educational and cultural standard prevailing in Denmark, and, also to some extent its remarkable success in co-operative. farming, is ascribed to the influence of the People's High Schools, and foreigners in large numbers have made this type of education a subject of interested and detailed study. FACILITIES FOR FOREIGN STUDENTS While it can hardly be expected that foreign students should visit Denmark in order to acquire some academic degree or diploma, the study of Danish conditions in general, and even more so that of special Danish institutions, draws a good many foreigners to Denmark. For post-graduate study and research Denmark offers great possibilities. Let it suffice to draw attention to a few of the more prominent branches of Danish science and culture: Physics: Institute of Theoretical Physics. Principal: Professor Niels Bohr (Nobel Prize 1922); thanks to recent endowments from the Rockefeller Institute, larger laboratories are now under construction. Physiology: Professor Aug. Krogh (Nobel Prize 1920); this branch of science too has recently been endowed by the Rockefeller Foundation. Bio-Chemistry: Carlsberg Labora tories. Chemistry: University and Engineering College. Heredity: Professor W. Johannsen. large collections of medieval manuscripts at University Library. History: Especially in relation to Scandinavia and the Baltic, rich archives. Marine Biology & Hydrography. Archæology: Exceedingly rich collections from Stone and Bronze Age. Medicine: Finsen Institute, Cancer research, Hospital organisation. Natural Science: Museums and collections. Animal husbanCo-operative farming. Physical training. Adult edu dry. cation. For information apply to: Dansk Studieoplysningskontor, University, Studiestræde 6, Copenhagen, or its branch offices: AngloDanish Students Bureau, 50 Russell Square, London, W.C.I.; Bureau franco-danois des renseignements universitaires, 25 Rue Servandoni, Paris VI.; American-Scandinavian Foundation, Information Office, 25 West 45th Street, New York. English, German and French, especially the first two languages, are widely spoken and understood in Denmark, so that foreigners need not hesitate to study in Denmark for fear of not being understood. STATE AND MUNICIPAL FINANCE Most of the public expenditure is different for the State and the various municipalities, forasmuch as only a small amount of the municipal revenues consist in State grants or grants from other municipalities. One may therefore add together the figures for the State and the municipalities, and it will thus be seen that the public expenditure, or administrative accounts, at the present time amount to about 800 million kroner, of which rather more than half represents the State and barely half the municipalities. Since 1914 the expenditure has been almost trebled; apart from the fact that many of the items have risen more than the level of prices, both the State and the municipalities have occupied themselves with new tasks, a number of which are of a social nature. The increase in the revenues necessary to meet the bigger expenditure has been secured to some extent by the fact that the rise in the level of prices and income has increased the public revenues, and also through the raising of the rates of taxation and public fees, while new sources of taxation have been opened up. At the present time the Public Debt amounts in all to about 2,400 million kroner, and this is distributed almost equally between the State and the municipalities. Like the public expenditure, the Public Debt has also trebled since the outbreak of the great war. 1. THE STATE The expenditure and revenues of the State are voted by the legislative authority. Shortly after the assembling of Parliament (the Rigsdag) in October the Finance Bill is presented to the Folketing (Lower House). After having been dealt with during the subsequent five months or so by the Folketing, the Bill is laid before the Landsting (Upper House) in March, and, after being passed in both Houses and having received the assent of the Crown, it comes into force for the following financial year, which begins on April 1st, and ends on March 31st. Towards the end of this financial year a Supplementary Budget is passed for the purpose of supplementing the revenues and expenditure covered by the Finance Act. An account is published by the Minister of Finance of the revenues received and the expenditure incurred, this account being divided into an account for the current revenues and expenditure and a Capital Account. This Account is built up on the net system, that is to say, for the Government enterprises the receipts and expenditure are not shown in the State Account by their whole amount, but simply by the difference between revenue and expenditure. The last account issued by the State refers to the financial year of 1922-23, to which account the following observations apply. REVENUES AND EXPENDITURE The current revenues and expenditure in the financial year of 1922-23 balanced at 426.9 million kroner, the revenues exceeding the expenditure by 3.4 million kroner, this sum being entered under >>Expenditure<< as an increase of cash in hand. The revenues, in their principal groups, were as follows: Thus the income and property taxes yielded about 160 million kroner, or 37 per cent. of all revenues and the Customs and Excise dues 180 millions, or 42 per cent. A perusal of the various items of revenue on the State account shows that the revenues from Crown Lands amounted in all to 1.3 millions. During and after the war the railways, post office, telegraphs and telephones returned heavy deficits, but in the financial year of 1922-23 they were able to show a surplus of about 1 million kroner. The tax upon real estate is called Estate Tax and is assessed |