ANNUAL REPORT ON LUNATIC ASYLUMS.                  13

While there has been a decrease under other heads the receipts from the
paying patients were in advance of last year.

Deducting the remittances to the treasury, the value of the articles in store on
the last day of the year, the charges on account of the work done by the Public
Works Department and the contingencies of manufacture with the cost of raw
materials purchased, the net charge or the ' charges proper' of the asylum
amounted to Rs. 90,218-7-8. This shows a decrease of Rs. 8,844-5-4 over last
year's figures.

Considering that the asylum population and the average strength have
increased from 763 and 564.43 in 1893 to 806 and 621.27, respectively, in 1894, the
decrease is very satisfactory and bears evidence of the economical working of the
asylums.

The following statement contrasts the several items of expenditure during the
year with those of 1893. It has been adopted for the purpose of showing
clearly to the different Superintendents the directions in which economy is pos-
sible and will give from year to year an admirable idea of how the finances of
the institution have been looked into by the Superintendents :—

                                                                               1893.

                                                                                                                                          4