32
LUNATIC ASYLUMS IN BENGAL.
Finances.
16. The following quotation from Mr. Birch's report is given in regard
to financial Table No. IX : " Table No. IX correctly shows the whole
of the receipts and disbursements which occurred in 1877; but I would
beg to point out that it includes under some headings payments for a
period of 13 months. By a reference to paragraph 43 of the report for 1876,
it will be seen that we were unable to disburse some charges till after the
31st December of that year, and the whole of the expenditure for 1877 is
shewn in the statement in addition to several amounts paid for December 1876.
The charges which should be deducted to correct the average cost per head,
&c., are as follow :—
Diet
...
...
...
...
Clothing and bedding ... ... ... ...
Country medicines ... ... ... ...
Contingencies ... ... ... ...
Total ...
Rs.
603
0
3
17
624
A.
5
8
2
7
7
P.
4
6
11
1
10
In calculating the average cost for comparison with that of other asylums
for the annual report to the Government of Bengal, I would solicit the
attention of the Surgeon-General to the above explanation, which
it is necessary to bear in mind to obtain the true results. Applying the
corrections, the actuals stand thus :—
(1) Total expenditure ... ... ...
(2) Realized from patients ... ... ...
(3) Profit from manufacture ... ... ...
(4) Average cost of each patient... ... ...
Ditto
ditto deducting (2) and (3) ... ...
Average
cost per
patient.
Establishment ... ... ... ...
Diet ... ... ... ...
Bazar medicines ... ... ... ...
Contingencies ... ... ... ...
Clothing ... ... ... ...
Rs.
17,433
183
666
78
74
37
32
0
3
4
A.
13
13
14
8
3
9
5
5
3
0
P.
2
10
2
6
11
2
2
11
8
7
It will be observed that the cost of diet was really only Rs. 32-5-2, and not
Rs. 35-0-10, as shewn in the return. Similarly, the cost per head, deducting
profits and sums realized from patients, is reduced from Rs. 77-11-8 to 74-14-8.
It must be noted that, in applying the correction, I do not exclude the sum
entered opposite the word ' establishment' in paragraph 43 of last year's report,
because there was no double disbursement under that heading. Our contin-
gencies average Rs. 3-3-8, and the detail of the manner in which the money
was expended is shewn at the foot of Table No. IX.
17. " The sum expended under the head of construction and petty repairs
was 231-9-9. For this comparatively small sum a large amount of permanent
useful work has been done. For instance, pucka surface saucer drains have been
constructed almost around the whole asylum, besides several culverts, and an
excellent clothing godown arranged.
18. " Before the close of the year Government sanctioned the sum of
Rs. 186 to be expended on account of uniform for keepers, but of this only
Rs. 14-14 was disbursed before the end of the year. Rs. 90-7 was expended on
account of passage-money of insanes. The word ' miscellaneous' in the foot-
note includes such as oil for burning, earthen vessels, and so forth. On indul-
gences, such as tobacco for smoking, musical instruments, toys, &c., Rs. 111-15-2
was spent. The office charge includes service postage stamps and vinegar for
ink.
" A day latrine, erected for the use of the female insanes by asylum labour,
cost Rs. 30.
19. " Our profits from manufactures were Rs. 666-14-2, not very much it
is true; but 71 per cent. of the insanes have been employed throughout the year,
and frequently in a manner which, though producing a considerable saving,
could not be deemed profits properly so speaking. For instance, the construction