New-York tribune., 1896-01-20
lected, making the total amount collected from
the racing societies sll2.527 II.


The receipts of the Inheritance tax also
increased Regarding the reasons for this in
crease. Mr.. Roberts says:
| During the fiscal year ending September 60, 1855.
| there vas collected under the taxable transfer
inheritance tax acts the sum of &l26.S94 6l-an in
crease over the amount collected the preceding
Of $3.50 IL. and being the largest amount col
year 1898, The largest amount received during the
The department feels that no inconsderabe portion
OF this increase was due 20 the attention given
| Department. preventing thereby differentiation
Of estates or their complete escape from taxation
the interests of this State. in its large counties. TO
For such purpose a proper or person on a regular
quarterly or annual retainer can generally be OBJ
tanned for less than is paid special attorneys
for protecting the interests Of the State merely in
| large estates.
| EXPENSES OF THE CHARITABLE ASYLUMS
Mention has been made OF the Controllers
effort to reduce the cost Of maintaining the
| minor charitable institutions of the State. Mr..
Roberts gives an interesting account Of the
varying expenditures Of these institutions. He
| says:
called attention at. considerable length to the
| changes made by Chapter o5i Laws of 1891, as 10
Sas That ae5 Of the ose GSarHsf SpE
nd IN or order rG to Xsrrse such eryson
of charitable institutions was organized in cohnec-
n With I e the c91rof 2 sa ha ne m how w
able to nay before the Legislature the result of the
The work contemplated by the statute Is one Of
great importance to me Stae as scs ssG an min m
September so 1s9i there was an averase OF aZZS.s5
my supervision. involving an asgreEa'e eAPo.ui,rv Pr
$3.50 Gis 80 of moneys directly from the treasury
now invested in these Institutions in the shape of
| real and personal property %9i.o% ~ ,in mVse
the Eastern New-Yor Reiormatory me Cr2ig
at
pleied or have Just come under my dc iS'o. %
pended. making total investment BY the sac III
charitable and reformatory Institutions @, S1o;|
o7o 4. When these new institutions are CoiirlVocn ,
and IN operation and the cost OF Their man 'eh,ce
is included with these now IN operation ,he UIa'
by this State will exceed 81 ooooo, =, o,o-,.,. 3,
| the shape Of hospitals for the care of paupcr IN
| sane $lSGiS.175. involving an annual eXpenltMure M
The States total investment therefore. for .harliy
q. O.. the OF the unfortunate c'assesp assIe-
| for maintenance of considerably over A.sn.",
when the ordinary and necessary L,iaFs AZ" oar M,
tons as to demand OF the Legislature careful CON
| cron"mv cannot be practised without aciriurnt 10
| those whom the State has assumed TO care ioi;,
| called anon the construction OF new buildings and
organization of new Institutions Tor some years
sGch generous pr vision for the ,unfor;unate
classes OF soc,ey as the aoo's anmotcs
! the people of this great State. At the same time
proper regard for the generous taApAyers ,So Tno
furnish these vast sums Tor chaFi'y u.s' IL
| rigid economy should be practlsei IN ihe cNPehul,
re Of hsT money on Sbapcr m T 1 s a%s " Of e and to
practical realization OF this idea the itnT.au oi
Charities has been bending It's energies curing inc
| past year
COST OF STATE AID PER CAPITA.
Under the provisions OF Chapter 252. Laws OF 1875
| tho Controller in 1898 appointed agent TO exam
| Inc into the financial and business administrations
| of the several charitable and penal institutions
| which received aid from the State Treasury SIX
teen institutions examined. some OF when were
| wholly public and part OF them private but recp.
tents of State aid in the exhaustive report OF that
, agent Tor it was sspwn durn 4 rs 1888 WAS @
nsisuions hs lTsnaSS placed RsT e5a the
vision by Chapter e5i. Laws OF l'si was s'S 81 TOT
ngS,res ng show We'll for the new system should
be stated here that the COMPARISON Is not entirey Ely
| method Of computation in some particulars.
In this connection the Controller gives state
ment Of the per capita cost OF maintaining the
inmates in each institution under his supervison
also the cost OF each institution. and other sta
tls,!cs. Discussing this statement, he says:
LARGE DISPARITY SHOWN.
The great disparity in the per capita cost OF
maintenance the several institutions VIII mine-
datev attract attention ranging from $l2l y per in
mate In the Elnlra Reformatory. and $l2l s2 In the
| State Cus:odial Asylum. at Newark 10 $3lS 20 a
the State Instituton for the Blind a; Batavia. and
| siOa a In the Western House of Refuge for Women
a; Albion. The cost per inmate in the latter insu-
tuition Is nearly two and "A quarter times "a great
as IL Is in the House Of Refuge for Women at Hud-
SON. an institution Of exactly the same character
and the cost per inmate The State Industrial
School at Rochester Is one and tree-quarters times
| as great as that al the Elmira Reformatory both
institutions being organized and operated for the
reformation Of youthful donquent3
This great disparity in the cost o. maintenance
between the several Institutions Is partly due to the
policy adopted by the state Party 10 'ne pomcy
Character of the institutions
| Whether these policies are wise or unwise do
not purpose discussing here. simply want to call
attention to the practical result or late years the
sttutios but small institutions are more expensive
antan Than @rse ones & As an ars&ey OF Y TIVE
nine inmates last cost per capita $iOi ~ while
with an average OF 3O1Cs inmates, cost only sS2 IS
per capita In short AL OF IN, ne institGlons win
penditure than the institutions having large popu-
capita cost of care and management is much greater
i'm proportion In the smaller institutions. Reference
For instance the House of Refuge for Women at
Albion with an average population OF nifty nine has
for salaries wages and labor only. OF sls C the In
has per capita expense for management of $3.50 G.,
and the institution for Deaf Mutes at Malone. with
sal Is; while the larger institutions range TO per
capita for manasenent from siy % at he soldiers
School at Rochester 1t Is true that more and
higher priced help lS netdcu III proportion IN
and dumb or blind institution than in custodia or
reformatory institution But the same fact holds
| good az regards institutions of nearly the same
| Character The State Custodial Asylum at Newark.
| with a,6 inmates has a per capita cost for manage
ment OF $50 9S. the House of Refuge for Women at
Hudson with 307 6s inmates, has $7s So per capita
while the House of Refuge for Women at Albion
with Gfty-nlne inmates. has a per capita cost for
| management of SIS O
| As regards the policy OF the managers 10 which
| allusjon has been made. il should be noted that
| .bere has been a marked tendency OF late years
elevate $50 far salaries and wages are concerned
| a. leaso the grade Of teachers. attendants and
%e1n and 10 reduce the number of inmates each
teacher or attendant. BY this the per capita is
| meant and not the aggregate. as the aggregate
would naturally increase with an increase of pop