For  example,  the  federal  government  has  granted  public  lands
to  the  states  to  be  used  for  educational,  agricultural,  or  other
purposes  affecting  the  general  welfare.  It  is  also  common
for  the  states  in  the  administration  of  education  to  establish
a  common  school  fund  and  to  distribute  the  same  or  portions
thereof  to  the  various  counties,  school  districts,  or  cities  and
towns  throughout  the  state  as  an  aid  in  the  operation  and  main-
tenance of  common  schools.  In  making  these  grants  the  su-
perior government  agency  imposes  the  condition  that  the  re-
sources thus  granted  shall  be  used  only  for  the  purpose  speci-
fied. Such  a  condition  necessitates  the  establishment  of  a
special  fund  in  order  that  the  resources  thus  granted  may  not
be  diverted  to  any  other  use.  Examples  of  funds  of  this  kind
are  the  Forest  Reserve  Cash  Fund  and  the  Soldiers  and  Sail-
ors Home  Fund  of  Colorado,  the  United  States  Forest  Re-
serve Fund  of  California,  the  Trade  School  Fund  of  New
York  City,  the  School  Fund  of  Chicago,  and  the  County  Sub-
urban Road  Account  and  the  State  Harbor  Improvement  Ac-
count of  Philadelphia.
Increments  Provided  by  Contributions  from  an  Inferior
Government  Agency.  The  contribution  of  funds  by  an  in-
ferior to  a  superior  government  agency  is  unusual  in  the
United  States.  The  transaction  consists  in  the  inferior  gov-
ernment agency  turning  over  to  the  superior  agency  a  certain
amount  as  its  share  of  the  cost  of  carrying  on  a  specified  activ-
ity or  making  a  specified  public  improvement.  In  the  Do-
minion of  Canada  this  method  of  financing  is  not  uncommon.
