improvement and better management took place in the larger cities. Russia In 1857 at Odessa, the Talmud Torah which had existed ever since the city was chartered was reorganized into a model school by distinguished pedagogues. In 1881 S. J. Abramowitch was appointed principal over 400 pupils. In 1904 two branches were opened in the suburbs with an additional 400 pupils. The boys were furnished text-books and clothing for free. Expenses were altogether 20,000 rubles annually. Every city within the Pale of Settlement in Russia had a similar school. The income was derived from a Jewish tax on meat and from private contributions. Jerusalem In Jerusalem the Talmud Torah of the Sephardim, called Tiferet Yerushalayim, was reorganized by the Hakham Bashi rabbi Raphael Meir Panigel in 1891, with 300 pupils and 13 teachers. The boys learned Arabic and arithmetic in addition to other subjects, which ranged from the alphabet to the Talmud. The time of study was from sunrise to sunset. The largest contributions for the support of the school came from the Sassoon family, Baghdadi Jews of Bombay and Calcutta, through the meshullachim. The Ashkenazic Talmud Torah and Etz Chaim Yeshiva, with 35 teachers and over 1,000 pupils, succeeded the school established by Judah HeHasid. It was started with a fund contributed by Hirsch Wolf Fischbein and David Janover in 1860. The annual expenditure was in 1910 about $10,000, over half of which was collected in the United States. At Jaffa the Talmud Torah and yeshiva Sha'are Torah was organized in 1886 by N. H. Lewi, with 9 teachers and 9 classes for 102 boys. Its expenses were about $2,000 yearly, mostly covered by donations from abroad. United States In America the Machzikei Talmud Torah in New York City, an Ashkenazi Talmud Torah, was organized in 1883 by Israel (Isidor) Rosenthal. It maintained schools on its own premises at 225-227 East Broadway. It instructed over 1,100 boys at a yearly expense of about $12,000. On January 22, 1905, the society opened a branch at 67 East 7th street, to which Jacob H. Schiff donated $25,000. The society was managed by a board of directors and a committee of education. The studies comprised elementary Hebrew, the reading of the prayers, the translation of the Pentateuch into Yiddish and English, and the principles of the Jewish faith and practise. The time of study occupied only two hours per day, after public-school