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all its manufactured goods to a contractor, and buys them back from him for
asylum use. Other asylums do the same; whereas Dullunda, Berhampore, and
Hazaribagh make them over without intermediary. The consequence is that the
amount drawn from the treasury at Dacca on account of diet is greatly in excess
of that drawn at Dullunda, and the industrial receipts at Dacca are largely swollen
in this way. This particular point, it is true, does not, apart from the system
of charging a profit on such items, affect the total profits ; but it shows that the
figures given in the reports require analysis, and cannot be used as they stand
to support inferences. Yet such inferences have been frequently drawn.
It was arithmetically a correct inference from certain figures given in
the annual report that the outturn of work at Dacca was very poor com-
pared to that at Dullunda. The figures given were, however, incorrect;
and it was shown that, had the correct ones been used, the very opposite
inference would have to be drawn, viz. that Dacca earned Rs. 15 and
Dullunda only Rs. 7-5 per employed patient. This latter inference, though
absolutely faultless as a deduction from figures in themselves absolutely correct,
would be even more incorrect than the former. The admitted " profits " of any
two asylums are in truth not comparable, and it is only by an elaborate analysis
of the detailed accounts that any just comparison of the relative amount of
work and profits in different asylums can be drawn. Table No. XI, page 49
of the general Report for 1876, is incomplete and the true relation between
the work done at Dullunda and Dacca in that year cannot be ascertained. The
figures for Dullunda have been investigated and found to be correct (except
that the amounts in columns 10 and 12 should be transposed). From these it
appears that the " profits" at Dullunda were Rs. 1,812-11. But in addition to
this, there was an increase of Rs. 1,354-4-6 in the value of raw material in
store, and of no less than Rs. 6,459-9-9 in plant and machinery ; while there
was a decrease of Rs. 1,176-5-6 in the value of manufactured articles in store,
the net result being that the manufacture account showed an actual profit
to the asylum of Rs. 8,450-3-9 instead of Rs. 1,812 only. The profits at
Dacca are put at Rs. 2,420-10-7; but the account is quite unintelligible, although
accurately balanced. Nothing is shown as expended on raw material, yet
there is an increase of Rs. 354 in the value of raw material on 31st December
as compared with 1st January, and credit is taken for Rs. 3,847-6-4 for articles
sold and Rs. 408 for goods supplied to the asylum. It seems clear that the
profits have been put too high. The Superintendent was communicated with,
and his reply is given as a foot-note. It leaves the account as obscure as before,
and serves to illustrate the difficulties which the committee have met with in
their attempts to clear up doubtful points. The two following tables, the first
of which is taken from the Surgeon-General's reports, and the second compiled
from the first, show clearly the relation of asylum industrial profits to Govern-
ment and to each other during the last two years.
No. 269, dated Dacca, the 16th August 1879.
From—The Officiating Superintendent of the Dacca Lunatic Asylum,
To—The Secretary to the Medical Committee, Bengal.
WITH reference to your letter No. 251, dated the 8th August 1879, I have the honor to state that I am unable
to give a thorough explanation of the discrepancies mentioned in your letter, as the return in question is nearly
three years' old, and many changes in the staff of the Asylum have taken place meanwhile, while I myself have only
been two weeks in officiating charge. I think, however, the following may throw some light on the matter.
2. It has been the practice for some time past, I believe, to show large manufacturing profits with hardly any
expenditure for raw material. For instance, a tree is bought for firewood at (say) Rs. 7, which is charged to the
Manufacture Department; this tree. when cut and trimmed, will give (say) 100 maunds of firewood, and this is then
sold to the asylum for diet at the bazar rate for the time being, or about seven annas per maund. The difference
between the two is shown as manufacturing profits. In the same way paddy is obtained from the contractor and
husked in the asylum, when the price of the rice turned out is charged under the head of diet, and the difference
shown as manufacturing profits In the same way also canes, wood, &c., is got for a mere nothing in the jungle,
and being made into basket-work the whole price of this almost is clear profit.
3. In such a way large manufacturing profits are shown with hardly any previous outlay ; but how it is that
column 10 is blank, I am unable to explain, as I find from the bills that Rs. 2,527-3-6 were drawn for mustard-seed
and contingencies.
4. The amount shown in column 5, Rs. 408.11, was for vegetables grown in the garden and supplied for diet.
I cannot find where the seeds came from nor what they cost, but the price charged was considered as manufacturing
profits.
5. The great falling off in value of plant and machinery, shown in columns 13 and 8, is due to the fact that
in 1876 it was considered that a fictitious value had been placed on the plant and machinery, and accordingly at the
end of the year they were valued, and what was considered the actual value was entered in column 8. As an
instance under this head, 1 may mention that the amount realized from the lunatic labour hired to outsiders was
kept as a special fund entered in the name of Dr. Wise. When this had reached a considerable amount, a new shed
was built, the cost being entered as value of plant and machinery.
6. I am unable to find out what were the real profits of the year, owing to the reasons previously given and
the peculiar method of making up the accounts. I trust, however, the explanations I am able to make will throw a
little light in the matter.