16
ANNUAL REPORT ON LUNATIC ASYLUMS.
No extra diet has been given to the paying patients during the past year so
that the cost of dieting has been the same as for an ordinary patient.
In Calicut there were no paying patients during the year and the average
number of pauper patients was 98.07.
The average monthly cost of diet of a pauper patient was Rs. 5-2-3.
Manufactures.—Out of a mean population of 621.27, 404.09 inmates were em-
ployed daily on manufactures comprising farming, gardening, weaving, &c, and
these have made a profit of Rs. 1,891-2-11. The subjoined table contrasts the
profit per head of average number employed in each asylum with the figures for
1893: —
Asylums.
Madras ... ... ... ...
Vizagapatam ... ... ...
Calicut ... ... ... ...
Average number
employed.
1893.
273
22
24
1894.
351
28
25
Total profit.
1893.
Rs.
2,230
361
544
A.
10
5
9
P.
4
4
10
1894.
Rs.
444
756
690
A.
15
3
0
P.
7
2
2
Profit per head of average
strength.
1893.
Rs.
8
16
22
A.
2
6
11
P.
8
9
1
1894.
Rs.
1
27
27
A.
4
0
9
P.
3
1
7
Except in the Madras Asylum, where the profit per head is considerably small, the
other asylums show a decided and satisfactory increase over last year. In the
Madras Asylum the falling off is only nominal and is chiefly due to depreciation in
the market rate of goods as per summary of the correspondence between this office
and the Superintendent noted below.*
According to the present valuation, the stock on hand on 1st January 1894
would have amounted to Rs. 4,485-8-11 instead of Rs. 6,510-15-8 as shown in
column 9 of statement XI, debit side. This change would have raised the profit in
column 16 to Rs. 2,470-6-4 or an increase of Rs. 239-12-0 over last year.
Statement XI in the appendix gives full details of the financial transactions
of the manufacturing department for the year 1894. According to columns 12 and
13 of the statement, Rs. 1,607-1-10 were expended in the three asylums on con-
tingencies and on raw materials purchased.
The total amount realized, including the cost of raw materials, &c, in store at
the end of the year, was Rs. 10,974-12-3 ; of this sum Rs. 3,470-0-8 were remitted
to the treasury and Rs. 2,085-9-9 represented the value of manufactured goods
made over to the Asylum, the difference, viz., Rs. 5,419-1-10 was the cost of raw
materials, &c, to the credit of the asylums on the last day of 1894.
Against the total credit in column 8, Rs. 9,083-9-4 representing the cost of
materials purchased, contingencies spent on manufacture and the value of goods in
store, &c, on the 1st of January 1894 should be debited. This leaves a surplus of
Rs. 1,891-2-11 for the profit of the year.
* Pursuant to the order of Government, dated 21st November 1890, No. 1852, the cloths and garments manufac-
tured in the Lunatic Asylum at Madras were sent to the Friend-in-Need Society to be valued and the valuation fixed
by the society accepted, but this valuation is now considered far too high and as such it tells very heavily on the
attendants who have to pay for clothing which they have lost or cannot account for. The Superintendent therefore
proposed to revise the valuation on a basis of the actual cost plus 25 per cent, profit being about the average profit
made by sales to the public. The proposal not being in entire accord with the order of Government quoted above, the
Superintendent was asked to ascertain the market rate of these articles and fix the valuation accordingly. Previous
to this he referred the matter to the Superintendent, Her Majesty's Penitentiary, who fixed the valuation at 30 per
cent, increase on actual outlay for profit and labour, but, as the order of Government quoted above is very clear on the
point and directs that valuation be fixed at local market rates without reference to actual cost and as the adoption of
this course would tend to the accumulation of articles which cannot yield a profit of 30 per cent, while those which may
yield a higher rate will find a ready sale with the public, and as the stock on hand will consist of articles which will
never fetch the valuation recorded for them in the annual report; the recommendations of the Superintendent was
not accepted, and the Superintendent was directed to ascertain the true market rates. Upon this the Superintendent
referred the articles to Messrs. Oakes and Company and Binny and Company. The valuation by these two firms did
not tally and in some cases the rates proposed are below the actual cost while in others they are so high that sale
could hardly be found for them. Under these circumstances the following order which appeared to be the nearest
approach to the market value as meant by the above order was passed.
" The valuation should be calculated at the prices for which you can sell certain articles in the local market.
This is easily fixed by the cost of materials plus the profit made on those articles actually sold."
"The calculation of the value of articles supplied to the asylum should be done on the actual cost of materials
plus the average profit made on the articles actually sold outside during the year."