( 3 )
6. The statement of the income and expenditure of the different insti-
tutions is defective in the same respect as that for the previous year, the Surgeon-
General having been unable as yet to ascertain from the Medical Examiner
the cost of European medicines and instruments supplied during the year to
each hospital and dispensary. Excluding this item, and also the salaries of the
medical officers attached to the Medical College Hospital, it appears that the
total amount disbursed during the year was Rs. 3,65,497, against a correspond-
ing expenditure of Rs. 4,83,973 in 1877, and this saving of more than a lakh of
rupees in a single year was effected, notwithstanding that there was an increase
of 3,849 or 15 per cent. in the number of in-door patients. Although the
total cost of medical stores in each of the two years is not given in the report,
the Surgeon-General states that he is certain that the expenditure on
account of instruments and medicines was less during the past year than
in previous years. The cost of European as well as of bazar medicines
is given for the General, M ayo, and Police Hospitals, and the figures fully bear
out Dr. Irving's statement. The actual cost of medicines for the General
Hospital cannot, on account of the closing of the out-door dispensary, be usefully
compared with the cost in 1877 but in the Mayo Hospital the expenditure
for European and bazar medicines was Rs. 7,922 against Rs. 8,743 in 1877,
while in the Police Hospital the expenditure was Rs. 1,067 against Rs, 2,194,
although in each of these institutions the number of patients in 1878 exceeded
the number in 1877. Turning to the items of expenditure for which
complete figures are given, it appears that there was a reduction under
every head. The cost of establishments was less by Rs. 6,225 than in 1877,
but this decrease is partly accidental and will not occur again the expenditure
on bazar medicines was Rs. 9,189 against Rs. 10,395, and the outlay on
buildings and repairs was Rs. 18,679 against Rs. 27,955 in the previous
year. The principal heads, however, under which the large saving noticed
above was effected were 6 Miscellaneous charges' and ' Diet.' Under the
former head there was a decrease in expenditure of Rs. 59,177, and under
the latter of Rs. 42,593, notwithstanding that there was, as already stated,
an increase of 15 per cent. in the number of in-door patients treated.
In the Resolution recorded by the Lieutenant-Governor on the 25th Janu-
ary of the present year on the report of the Committee appointed to enquire
into Medical Expenditure in Bengal, the maximum limit for the diet of
Europeans and natives, inclusive of extras and stimulants, was fixed at eight
annas for the former and three and a half annas for the latter. The actual cost
of diets during the past year in the different hospitals appears to show conclu-
sively that these limits afford an ample margin for any extras that the
medical officers may consider it necessary or even desirable to give. In
the Medical College Hospital the average cost of each diet for Europeans
was six annas, in the General Hospital seven annas and six pies, and
in the Howrah Hospital nine annas and four pies. For natives it was in
the Medical College three annas eight pies, in the General Hospital three
annas five pies, in the Howrah Hospital one anna seven pies, in the Mayo
Hospital two annas two pies, in the Campbell Hospital two annas six pies,
and in the Police Hospital two annas ten pies. In the North Suburban
Hospital and in the Alipore Dispensary the cost was one anna ten pies.
Taking all the institutions together, the average cost of European diets
was seven annas seven pies and of native diets two annas six pies.
7. Dr. Irving, in referring to the efforts that have been made during the
past year under the Lieutenant-Governor's orders to put some check on the
excessive expenditure of former years, has thought proper to designate the
year as one .of " rigid economy" during which " the screw was continuously
applied for the purpose of reducing expenditure in all possible ways."
Dr. Irving, however, will no doubt on reflection admit that these loose and
careless expressions do not in any way represent the real policy of Government,
which has been repeatedly explained. The policy of Government has been to
secure to the sick under treatment proper food, comforts, and medicines, and to
check the malpractices which are now admitted to have existed by all
except those who were directly or indirectly responsible for the state of
things under which, while the sick were deprived of the medicines and
comforts ordered for them, the tax-payers of India were defrauded of large