ABSTRACT
The whole work of administration is concentrated in the hands of one authority, which, in spite of the devolution of powers to subordinate bodies, exerts complete control. The administration must not be carried on too one-sidedly from the standpoint of finance, but must comprehend the entire being of the communal organisation, must develop its latent powers and use them for the common good". The local authorities are subject to unlimited financial liabilities without possessing complete administrative powers is that of elementary education. The Prussian Supreme Administrative Court in 1914 gave a decision which was intended to make clear the position of the State and the local authority in relation to education. To the obligatory functions of municipal government belong the general work of administration, including sanitation and other measures for protecting public health, the laying out of streets, the provision of elementary schools, and the care of the necessitous poor.
