7

educational institutions should be

assessed not on attendance but on

expenditure on salaries. You may

no doubt consider that in the light

of local circumstances it is desirable

to depart from these principles, but

before circulating the Code to-the-

-Advisery-Committee I should be glad

to have your observations on this

point.

I have, etc.,

(Sgd,) MALO

OMALD

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