16
LUNATIC ASYLUMS IN BENGAL.
66. The following table has been prepared to show the additional items
of expenditure introduced in the revised form No. IX, the final adoption of
which has not yet been sanctioned by Government:—
TABLE No. 15.
Ordinary charges as per statement—
No. IX appended to the report ... ...
Annual cost per head ...
Other charges as per revised form—
Charges on account of works done by
Public Works Department
...
...
...
Rates and taxes on buildings attached to
the asylum
...
...
...
...
...
Cost of printed forms and stationery
Cost of Europe medicines
...
...
...
Total of “ Other charges ” ...
Annual cost per head
...
...
Total of all charges ... ... ...
Total cost per head ... ... ...
Dullunda.
Rs. A. P.
27,657
128
10
5
0
5
1,433
630
96
196
2,356
10
30,014
139
13
0
6
4
7
14
1
4
3
0
4
1
8
11
8
4
Dacca.
Rs. A. P.
18,497
93
9
3
11
7
1,998 8 3
......
Not known
37
2,036
10
20,533
103
8
0
4
10
7
4
7
3
6
10
Patna.
Rs. A. P.
16,119
70
1
1
1
2
......
108
20
20
149
0
16,268
70
0
10
10
5
10
6
11
0
9
9
6
5
7
7
Cuttack.
Rs. A. P.
4,594
89
7
8
1
11
451
45
1
6
503
9
5,098
99
6
0
3
0
9
13
0
6
2
0
2
0
4
1
5
0
Berhampore.
Rs. A. P.
14,543
77
10
15
10
10
3,445 8 3
......
13
101
3,560
19
18,103
97
0
10
3
1
13
1
0
9
0
5
10
3
TOTAL.
Rs. A. P.
81,412
92
6
5
11
3
7,329
783
131
362
8,605
9
90,018
102
3
0
4
1
10
12
1
1
11
0
3
11
1
2
0
5
67. It will be seen that besides the ordinary expenditure of the asylums
in Bengal, shown in table No. 14 and in statement No. IX appended to the
report, Rs. 8,605 were expended on account of repairs and alterations to the
buildings, the taxes paid for them, and the amount expended for forms,
stationery, and Europe medicines. These expenses were not included in the
asylum accounts, and did not therefore appear in the reports of previous years.
The entire expenditure for all charges amounted to Rs. 90,018, or Rs. 102-1-5
per annum for each patient treated. The average cost of each patient, calcu-
lated on ordinary expenditure, was Rs. 92-5-3 There is yet some diversity in
the practice of debiting expenses. Thus all the expenses incurred for the
repairs, additions, and alterations to buildings are debited to the ordinary
expenditure of the asylum. This procedure can hardly be correct. The work
done for buildings exclusively used for manufactures should be debited to the
industrial funds of the asylums. At Dullunda this is done, and orders for the
observance of a uniform practice will be issued as soon as the introduction of
the revised statement is formally recognized by the Government of India.
68. The amount realized on account of maintenance of patients was
Rs. 1,524 in 1880, against Rs. 1,650 in 1879, or less by Rs. 126. This does not
call for any special remarks.
69. Manufactures.—Before reviewing the manufacture accounts of the
asylums, it is necessary to observe that the deviation from the standard series
of forms, noticed in the Government of India letter No. 300, dated 21st June
1880, will still be apparent in form No. XI of the appendix, wherein the credit
side of the account shows only the value of raw materials remaining on
31st December. An additional heading, exhibiting the value of manufactured
goods, had therefore to be inserted as a set-off against the debit side of the
account.
The following table records the manufacture transaction of the asylums in
the revised form.