Many authors claim that regional differences in average student achievements in Poland are partly determined by the cultural factors and cannot be fully explained by uneven spending on education or by reproduction of human capital between generations. The aim of this article is to better understand this phenomenon by studying the institutional aspects of Poland’s education system during its formation back in the 19th century, when Poland remained partitioned between the three empires: Prussian, Russian, and Austrian. It turns out that one fundamental difference between the early education system under the Austrian, Russian, and Prussian rule may concern the degree of social acceptance of the school, teacher status, and the role of education as a lever of social advancement. Another important factor is the perception of educational goals either in terms of acquisition of practical skills, or of personal formation. In this respect, there was a clear difference between Galicia (Austrian partition), where the curriculum was focused on the humanities, and other partitions (particularly Prussia), where schools were more linked to the economy.