( 4 )
on the report for 1879, the value is now taken to be the cost price only. Thus the
gross cost in 1879 appears unduly large. It includes Rs. 12,375 on account
of goods consumed in the asylums, while the figure for 1880 includes
Rs. 10,918-11-1 only. The gross average cost is shown as Rs. 92-5-3 in 1880
against Rs. 108-9-6 in 1879 : the net cost was Rs. 82-1-8 against Rs. 95-15-8.
8. The average cost on account of establishment was Rs. 48-4-10 against
Rs. 51-0-3 in 1879. The reduction was chiefly due to the circumstance that
the Superintendent's salary was charged throughout the year at the reduced
rate of Rs. 273 per mensem, instead of partly at that rate, and partly at
the rate of Rs. 609 drawn by Dr. Payne before he became Surgeon-General.
The cost of establishment in each asylum was—
Dullunda ... ... ...
Dacca ... ... ...
Patna ... ... ...
Cuttack ... ... ...
Berhampore ... ... ...
Superintendence.
Rs.
31
21
19
40
21
A.
14
2
9
15
3
P.
6
8
0
0
8
Establishment proper.
Rs.
35
24
17
22
18
A.
1
0
9
10
4
P.
9
7
8
11
3
Total.
Rs.
67
45
37
63
39
A.
0
3
2
9
8
P.
3
3
8
11
0
The average cost of superintendence is high in Dullunda owing to the com-
paratively high salary of the Deputy Superintendent, and in Cuttack owing to
the small number of patients. The Surgeon-General remarks that the excess in
establishment charges proper at Dullunda and Dacca is due to the higher rates
of wages ruling at those places. This circumstance, however, does not alto-
gether explain the excess. Allusion has been made in previous Resolutions
to the inequalities in the strength of establishment in different asylums, and
there is still room for remark on this point. The excess cost at Dacca is due
rather to apparently undue multiplication of paid servants than to high wages.
Except in the wages of sweepers there is little difference between the rates at
Patna and those at Dacca. In Dullunda there would appear to be some
want of economy under both heads, the strength of the establishment being
perhaps greater, and the rates of wages higher, than is necessary. In Patna
3 jemadars on Rs. 12 each can look after 230 patients. In Dacca 6 (5 on
Rs. 12 and 1 on Rs. 6) are employed to look after 198 patients, and in
Dullunda 5 (1 on Rs. 20, 2 on Rs. 15, and 2 on Rs. 10) are employed to
look after 215. In Patna there are 23 keepers, in Dullunda 26, in Dacca 28.
In Patna eight sweepers are found sufficient ; in Dacca there are 10 and in
Dullunda there are 17. So long as such differences exist in the proportionate
strength of the establishment employed, the cost at Dullunda and Dacca will
largely exceed that at Patna, apart altogether from the question of wages.
9. The cost of diet in the asylums during the past three years was—
Dullunda
...
...
...
...
Dacca
...
...
...
...
Patna ... ... ... ...
Cuttack ... ... ... ...
Berhampore ... ... ... ...
1878.
Rs.
56
65
55
36
44
1879.
Rs.
47
61
45
27
44
1880.
Rs.
45
42
27
22
34
The progressive decrease is satisfactory. It must be observed, however,
that the apparent cost in 1878 and 1879 was enhanced by the practice of
showing the full market value of articles of diet prepared in the asylum,
instead of showing the cost price of the raw materials only. The change in
practice has had a considerable effect in the apparent reductions shown against
Dacca and Patna in 1880. In Dullunda this cause was in great measure
counteracted by the increase in the use of meat. The cost of diet at Dacca
and Berhampore appears to be still unduly high.
10. The new forms which have recently been sanctioned by the Govern-
ment of India will show charges on account of work done by the Public Works
Department, rates and taxes on the buildings, stationery, and European medi-
cines. If these are taken into account, the gross average cost of maintaining
each patient in 1880 is raised from Rs. 92-5-3 to Rs. 102-1-5. The Lieutenant-
Governor agrees with Dr. Payne in thinking that work done for buildings
exclusively used for manufactures should be debited to the manufacturing
account.
11. There was some falling off in the quantity of manufactured articles
disposed of to the public. The value of the goods sold was Rs. 19,285 against
Rs. 26,275 in 1879. The value of articles made over for asylum use was