CALCUTTA MEDICAL INSTITUTIONS.
31
and to the construction of temporary sheds, latrines, and bath-room in the small
- p o x w a r d . D r . G i b b o n s s t a t e s t h a t t h e v e r y l a r g e n u m b e r o f E u r o p e a n a n d
Eurasian patients treated in 1895 entailed a heavy expenditure on the hospital.
It is pleasing to find from his report that charitable persons sent clothing to
the hospital of all descriptions for the use of the small-pox patients. From the
balance of the amount which had remained to the credit of the fund named
after His Highness the Maharaja of Gwalior and Rao Krishna of Gwalior, the
Superintendent purchased during 1895 a Government Security to the value of
Rs. 100, paying Rs. 106-8-6.
63. Police Hospital.—The total expenditure was Rs. 19,412-12-3, which is
less than that of the previous year by Rs. 628-12-5. There were savings under
the head of salaries of medical officers, European medicines, and building and
repairs. The expenditure on account of the pay of compounders and menial
establishment varied but little in the past two years. The cost of diet increased
by Rs. 482-3-5, due to the greater daily average number of patients. Under
the head of miscellaneous charges there was an increase of Rs. 511-0-8, which
was caused by the purchase of 20 iron cots and 100 bed-head ticket frames
for the hospital. The increase under the head of bazâr medicines was slight-
There was a reduction of Rs. 189-2-4 in the expenditure on European medicines,
which was due to the fact that, in 1894, some new surgical instruments were
obtained, the cost of which swelled the expenditure of that year.
64. Mayo Institutions.— The total expenditure showed a decrease of
R s . A. P.
Mayo Hospital
. . . 35,191 8 10
Chandney Hospital
. . . 8,717 11 3
Park Street dispensary ..
4,39 14 3
Chitpur dispensary
. . . 3,034 10 6
Sukea’s Street dispensary ...
3,807 11 9
Total
... 54,791 8 7
Rs. 85-13-9, the figures being Rs. 54,791-8-7,
against Rs. 54,877-6-4 in the previous year.
The cost of each Institution is shown in the
margin. The cost of European medicines
has been separately shown for each Institu-
tion. The subject of medicines has already
been treated by me. The total cost at the
Mayo Hospital and Chitpur dispensary shows
a diminution. A fair comparison of the cost of the Mayo Hospital in the year
under report with that of 1894 is not possible, as in the latter year the whole
cost of European medicines was debited against it. The miscellaneous charges
of this hospital increased in 1895, which is ascribed by the Superintendent
to the supply of uniform to the servants. Rupees 1,200 was shown in
the accounts of this hospital as expended under the head of building
and repairs. The Superintendent stated in his report that the amount has
been set apart for “ thorough repairs.” It was pointed out to him that, as
the amount has not been expended, it should be shown as cash balance,
but in reply he stated that Rs. 307-7 of the amount has been expended
in 1895 for the repairs of the Chitpur Dispensary, and a balance of Rs. 892-9
has been left, which the auditors of the institution have put to the side of the
expenditure, and cannot, therefore, be shown as cash balance. The cost of the
repairs done to the Chitpur Dispensary has not been shown in its accounts for
1895. No reason is given as to why the cost has not been accounted for. It
should be stated here that only in 1894 a large amount (Rs. 1,200) was shown as
expended for thorough repairs in this dispensary. In my opinion money not
actually expended should, for the purpose of the return submitted to this Depart-
ment, be shown in the cash balance of the year. The latter stood at
Rs. 7,550-11 9 at the end of 1895, and if the Rs. 1,200 be added to it, the
figure will come to Rs. 8,750-11-9, and this result was obtained in spite of the
large expenditure incurred during the year. Government grants annually
Rs. 34,000 towards the support of this hospital and its dependent institutions,
and the proportion to the total cost was 62.05, against 61.95 in 1894. Regard-
ing the large cash balance, the Superintendent says it was due principally to
the institution having received a legacy of Rs. 3,300 from the estate of late
Mr. Ezikiel Judah and to the interest received from Government securities. The
income from the latter source did not increase, but fell off by Rs. 1,206-13-7.
There can be no room for doubting that the large cash balance was possible
because of the large fixed grant paid by Government. The Governors sold
during the year 3½ per cent. Government securities to the value of Rs. 3,03,200,
and got Rs. 3,31,435-8. They also received Es. 1,500 from the Maharani of