18
LUNATIC ASYLUMS IN BENGAL.
70. The value of articles sold in the asylums amounted to Rs. 19,285
in 1880, against Rs. 26,275 in 1879; and the value of articles made
over for asylum use was Rs. 10,918, against Rs. 12,375 in 1879. The amount
expended for raw materials and other charges was Rs. 23,445 in 1880,
against Rs. 28,479 in 1879. The profits from manufacturing sale proceeds
amounted to Rs. 7,486 in 1880, against Rs. 9,578 in the previous year.
The difference was due to the cost of raw materials only being charged in
the asylum accounts, instead of the value of manufactured goods reckoned
at the market rate, as also to the fact of less demand for manufactured
goods outside the asylum. In Dullunda the amount of profit exhibits a further
decrease on that of 1879 by Rs. 665. This reduction is apparent but not
real, for the transactions of 1880 returned actually an increased profit over that
of the previous year. In 1879 the value of articles made over for asylum use
was Rs. 8,818 on account of diet, clothing, &c., being the price calculated at the
market value of the manufactured goods. In the year under review the
amount shown under these heads is Rs. 6,705, or Rs. 2,113 less than that of
1879, being the amount actually expended in production ; and if this difference
be added to the profit shown in 1880, the amount will be Rs. 3,161, which
would have been exhibited in the accounts if the system of money credits in
force in 1879 had continued in 1880, the daily average population differing
very slightly in the two years. The reduced sale of oils—the chief branch
of manufacture of the Dullunda Asylum—has caused a considerable reduction
in the sale proceeds for cash. In Dacca the profit was Rs. 3,055 in 1880,
against Rs. 3,221 in 1879. Here it appears the manufactured articles are
chiefly sold to the outside public, as the sum of Rs. 549 only, against Rs. 6,705
in Dullunda, has been exhibited in the accounts as the value of articles made
over for asylum use. Thus, while Dacca realized the value of articles at the
full market value, Dullunda could only charge them at the cost of production.
It is, I think, desirable to employ the inmates of an asylum, as far as possible,
in supplying their own wants, and to sell only surplus produce. A considerable
reduction in the profit is to be observed at Patna. Here also the reasons
assigned for Dullunda partially exist. The value of articles made over for
asylum use was considerably higher than that of Dacca, though much less than
in the Dullunda Asylum. Cuttack shows an increased profit, as all the articles
of manufacture were sold outside to the advantage of the industrial fund.
Berhampore, which utilized no asylum manufacture in the asylum in 1879,
shows a profit less by Rs. 662 than that of 1879. Articles which cost Rs. 1,439
were issued in 1880 for the asylum use. This caused a reduction in the
apparent profit.
71. Dullunda stands apart if comparison be made with the other asylums
in respect to its industrial profits. Here all the large manufacture sheds, as
well as some of the ornamental masonry works executed from the industrial
funds, are borne on the books of the asylum as “ Plant and machinery,” which,
together with the larger stock of implements and machines in store, are valued
at Rs. 44,171. To maintain these in perfect repair a considerable amount is
annually required, which, as a matter of course, is debited to the account, and
the profit is consequently diminished. The principle on which the accounts
are kept at Dullunda is commercially correct, but it vitiates comparison with
other asylums. It has been found that the sheds and buildings exclusively used
for manufactures in other asylums are not borne on the manufacture account,
the cost of repairs, &c., being defrayed from the general budget grant for
ordinary buildings and not from industrial funds. The value of these sheds
is also comparatively small. Practice should be made uniform. Either the
whole of the buildings should be made over to the Public Works Depart-
ment to be maintained at the cost of the State, or the repairs, additions, and
alterations to the buildings exclusively used for manufactures should be con-
ducted at the expense of the industrial fund. The former is justified if the
asylum industry be regarded solely from a remedial or hygienic point of
view, and the latter is good on strictly commercial grounds.
72. The total net profit calculated by the process, as per memorandum at
foot of table No. 16, was Rs. 8,214.