Oswald Tippo published a plant classification system in 1942 that was derived from Gilbert Smith's earlier system. Tippo's system divided plants into two subkingdoms: Thallophyta, which do not form embryos; and Embryophyta, which do form embryos. Embryophyta are further divided into non-vascular plants like mosses and liverworts, and vascular plants divided into four subphyla based on their conducting tissues and other features. Tippo's system was popular among American writers.