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examined by a Committee which has been sitting in Calcutta during the present.
year. Their report will enable the Government to carry out many reforms
and to check the lavish waste which has characterized the expenditure of
several of the hospitals in late years. The total amount entered as disbursed
during the year was Rs. 5,09,804, against Rs. 5,07,473 in 1876; but in the
statement of expenditure for 1877 the cost of European medicines used in the
Medical College Hospital has been omitted, although included in the statement
for 1876, while an entry under this head is made against the Campbell Hospital
in the statement for 1877, though not made in the statement for 1876. In the
expenditure of the General Hospital there was an increase of Rs. 37,709 above
that of the previous year, and Rs. 33,366 of this increase is classed under the
head 'Miscellaneous charges.' Some explanation should have been submitted
of the increase in the expenditure under this head which is entirely out of
proportion to the increase in the number of patients treated. The Municipal
Police Hospital showed an increase in expenditure approximately propor-
tional to the increase in the number of patients treated, while there was
a decrease of expenditure in the Medical College, Campbell, North Subur-
ban and Howrah Hospitals, notwithstanding that the number of patients
treated at each of them was greater in 1877 than in 1876. It is a remarkable
fact that though in the Medical College Hospital there were 615 more in-door
patients treated than in the previous year, the expenditure on diet and wines was
less by Rs. 1,506. The increased expenditure of the Mayo Hospital is almost
entirely under the head 'Repairs and construction of buildings,' and the large
amount entered in 1876 under the same head against the Sumbhoonath Pundit's
Dispensary accounts for the decrease in the expenditure on that institution in the
past year. Considering the increase in the number of patients treated at the
several institutions, the expenditure of the past year compares on the whole
favourably with that of 1876. The Lieutenant-Governor is much surprised
at finding that the accounts of the income and expenditure of the different
medical institutions have hitherto been furnished in such an extremely incom-
plete and inaccurate form, as to render any comparison of the expenditure of
the different hospitals under each head impossible. The question of the
preparation of uniform returns and forms of account for all hospitals is under
the consideration of the Committee on medical expenditure, and need not be
further referred to here.

    10. The subscriptions to the various medical institutions amounted during
the year to Rs. 35,075, against Rs. 11,201 in 1876. Subscriptions to the amount
of Rs. 26,093 were received for the Howrah Hospital alone in 1877. The
only institution that invested any surplus income during the year was the
Aratoon Apcar Dispensary.

    11. Calcutta Hospital Nurses' Institution.—The Lieutenant-Governor notices
with much pleasure the high testimony again n borne to the usefulness of the
services rendered. by the lady nurses of the Canning Home and by the nurses
employed under the Calcutta Hospital Nurses' Institution. The Lieutenant-
Governor has every hope that the amalgamation of both institutions under one
Committee, which has recently taken place, will be conducive of advantage to
all classes of the community. The patients in hospital will receive the benefit
of more skilful nursing, whilst the establishment of a body of trained out-
nurses will supply a want which has long been felt in Calcutta. It seems
possible, however, that the medical officers might make greater use of the
nurses than they do. If, instead of leaving to them the superintendence of the
wards and the administering of the medicines, they placed in their hands the
dressing, poulticing, and other duties now performed by native coolies, the
savings which it would be possible to effect by the abolition of hospital
coolies might be given to the Nurses' Institution.

    12. Medical College Hospital.—Exclusive of 536 house-patients in the
Opthalmic Hospital, there were 4,431 in-door patients treated during the year.
Of these 2,189 were christians and 2,242 were natives. The death-rate was
10.83 per cent. as compared with 12.9, the average of the seven previous years;
excluding moribund cases, the death-rate was only 9.1 per cent of the
total number treated. Of both christians and natives there were fewer ad-
missions from cholera than in any of the previous ten years. There were
184 important surgical operations performed during the year, and in 32