( 5 )
explained in Dullunda by the use of gas for oil, and in other asylums by
varieties of practice in the mode of accounting for oil made in the asylums.
Again, in Dullunda many subsidiary buildings made out of manufacture profits
are repaired from the contingent allowance, while in other asylums all build-
ings are on the Public Works' books. Moreover, many costly improvements
have been introduced at the Presidency that are not asked for elsewhere. The
apparently heavy charge at Patna, as compared with other institutions in the
interior, is accounted for by charges for ground rent.
10. The figures for the item of clothing compare thus—
Dullunda ... ... ...
Dacca ... ... ...
Patna ... ... ...
Cuttack ... ... ...
Berhampore ... ... ...
Hazareebagh ... ... ...
1877.
Cost per patient.
Rs.
2
1
2
2
2
4
A.
15
6
8
11
10
0
P.
0
8
11½
8
8
8
1878.
Cost per patient.
Rs.
4
4
2
2
3
5
A.
0
7
9
10
5
0
P.
9
1
6
7
0
10
The Berhampore figures are lower because lunatics drafted to that institu-
tion from other asylums took new clothes with them. Local variations in price,
and difference in the mode of accounting, explain the other discrepancies.
11. The system of manufacture in asylums had its origin in Dullunda,
where also it has been carried out in its most complete form. Work has been
found to have a decidedly good effect on the patients. The proceeds were
up to 1872 at the unfettered disposal of the Superintendents, and enabled
them to carry out many improvements that would perhaps have not easily
got official sanction. In 1872, Sir G. Campbell directed that all money
received should be paid into the treasury, and all money spent be drawn
thence and be regularly budgetted for. The accounts thus show now
the actual receipts and expenditure on manufacture account during the year,
an allowance of 10 per cent. depreciation being allowed for machinery. The
Committee point out that, while this account is a correct record of cash trans-
actions, it fails to show the true working of the asylums, inasmuch as it ignores
stock in hand not sold, plant and machinery added, and work done for the
asylum itself. The Committee have compiled a table to show the actual pro-
fits if these items are taken properly to account.
Statement of actual profits from Lunatic labour in the Asylums of Bengal in 1877 and 1878.
Profits as per Surgeon-General's reports ...
Difference of raw materials in store
...
...
Total ...
Difference of manufactured goods in store ...
Total ...
Difference of plant and machinery in store ...
Total net profits ...
Dullunda.
1877.
Rs.
4,013
—296
3,715
—7
3,708
+4,823
8,531
A.
3
11
7
7
0
5
5
P.
6
10
8
3
5
6
11
1878.
Rs.
1,513
+618
2,131
+688
2,820
+3,437
6,258
A.
11
1
12
13
10
8
2
P.
0
11
11
11
10
0
10
Dacca.
1877.
Rs.
3,568
+104
3,673
—263
3,410
—17
3,393
A.
9
13
6
0
6
0
5
P.
2
1
3
1
2
5
9
1878.
Rs.
3,923
—27
3,895
—205
3,600
—18
3,582
A.
2
3
15
7
7
3
4
P.
11
7
4
6
10
6
4
Patna.
1877.
Rs.
2,180
+ 40
2,220
—832
1,387
+ 138
1,526
A.
9
1
10
15
11
13
8
P.
2
0
2
0
2
0
2
1878.
Rs.
3,218
—320
2,897
A.
8
15
8
P.
8
9*
11
......
......
+ 104
3,001
7
15
0
11
Profits as per Surgeon-General's reports ...
Difference of raw materials in store
Total ...
Difference of manufactured goods in store ...
Total ...
Difference of plant and machinery
Total net profits ...
Cuttack.
1877.
Rs.
224
+478
703
+118
821
+7
829
A.
9
10
4
0
4
9
13
P.
8
11
7
4
11
9
8
1878.
Rs.
372
—385
-—2
A.
7
6
15
P.
3
6*
3
......
......
+4
—8
10
5
3
0
Berhampore.
1877.
Rs.
1,583
+98
1,681
+ 5
1,686
+ 102
1,789
A.
3
3
6
8
14
14
13
P.
5
0
5
3
8
4
0
1878.
Rs.
1,458
—97
1,361
+ 25
1,386
—22
1,363
A.
0
0
0
0
0
14
2
P.
4
0
4
7
11
4
7
Hazareebagh.
1877.
Rs.
666
+41
708
+50
759
+95
855
A.
14
13
11
8
3
15
3
P.
2
2
4
4
8
9
5
1878.
Rs.
772
+ 277
1,050
A.
15
10
9
P.
0
6
6
......
......
+63
1,116
13
6
2
8
On this they remark as follows:—
They show not only that Dullunda is far in advance of the other asylums in regard to
its real profits, but also that its industrial system is far more highly developed than that of
* Raw material and manufactured articles together.