Note. The figures in italics relate to destitute able-bodied unemployed and are additional to the figures in ordinary type.

The expenditure, excluding expenditure on destitute able-bodied unemployed, was disbursed in the following proportion

The expenditure on the destitute able-bodied unemployed was disbursed as follows:

The following are the costs per head of poor-excluding destitute able-bodied unemployed-during the year, based on the number

Includes £1108 on provision of work for the unemployed in connection with grounds and roads at a poorhouse.

+ Exclusive of £79,036, being proportion of Pauper Lunacy Grant and of contributions from relatives handed to district boards of control. The £79,036 has been deducted from the appropriate receipts.

Interest on overdrafts, etc.

chargeable at 15th May, and exclusive of general administration charges which cannot well be allocated.

27 2 2 ...

"

(being half cost of maintenance) The other half of the cost of maintenance of poor other than sane, and the total cost of providing, building, repairing, fitting up and furnishing district asylums, falls to be borne by district boards of control in terms of the Mental Deficiency and Lunacy (Scotland) Act, 1913, which came into force on 16th May, 1914. The expenditure of these authorities (as represented by the amount of assessment requisitioned, share of Pauper Lunacy and Mental Deficiency Grants and share of contributions from relatives) was approximately £695,000, which represents an average annual cost of £40, 1s. 1d. per head of poor other than sane chargeable at 15th May.

The general administration charges relating to the poor of all classes, exclusive of destitute able-bodied unemployed chargeable at 15th May, 1923, amounted to £2, 11s. 8d. per head.

Details of the expenditure on the destitute able-bodied unemployed during the calendar year 1923 are given for 36 parishes in Appendix XVI. See also page 177. The average cost per head of aliment given to outdoor destitute able-bodied unemployed in the 36 parishes for the calendar year was £8, 11s. 6d. It has to be pointed out, however, that the ratio of dependants to paupers is much higher for destitute able-bodied unemployed than for other poor.

Comparison between Expenditure on Poor Relief in 1922-23
and Previous Year.

The following table shows, in detail, the current expenditure in the years ended 15th May, 1922, and 1923, together with the increase or decrease under each head:

:

Note.-The figures in italics relate to expenditure of the destitute able-bodied unemployed and are additional to figures in ordinary type.

There has been a total increase in poor law expenditure of £762,665 during the year 1922-23, of which £758,576 is accounted for by the relief granted to the destitute able-bodied unemployed.

The increased expenditure on outdoor poor (4.2 per cent.) is

accounted for by the increase in the number of cases (5.4 per cent.). The decrease in the cost of indoor poor (5.8 per cent.) is due to the decrease in the number chargeable (2.2 per cent.) and to the fall in the price of food, etc.

There was a considerable decrease in the expenditure on other than sane poor (8.4 per cent.), notwithstanding an increase in the number of cases (30 per cent.). When comparing the expenditure for the two years, it has to be borne in mind that the expenditure of parish councils consists mainly of sums paid to district boards of control in respect of asylum cases; and that the sums charged by district boards for 1921-22 included provision to meet a considerable deficit resulting from the inadequacy of the charges made for the previous year.

Capital Receipts in 1922-23 and Expenditure out of same.

(Appendix XVII.)

The capital receipts under the Poor Law Acts during the year amounted to £4432, of which £2715 was from loans and £1717 from sources other than loans.

The expenditure out of capital receipts amounted to £4773, including £757 on poorhouse buildings and £3988 on medical officers' houses (Highlands and Islands).

Valuation and Indebtedness.

(Appendix XVIII.)

The gross valuation of Scotland for 1922-23 was £42,455,591, being an increase of £435,119 compared with the previous year.

Indebtedness for poor law purposes at 15th May, 1923, was £508,158, of which £501,281 was in respect of the erection or enlargement of poorhouse buildings and a parochial asylum.

ADMINISTRATION OF POOR RELIEF.

Applications for Relief and Manner of Disposal.

Applications for parochial relief during the years ended 15th May, 1923 and 1922 (exclusive of applications from the destitute able-bodied unemployed) numbered 106,131 and 98,756 respectively. They were disposed of as follows:

Of the 3724 applicants refused relief during the year ended 15th

May, 1923, 295 were 65 years of age and upwards; and of the 3630 applicants who, being offered relief only in a poorhouse, declined that offer, 339 were 65 years of age and upwards.

Complaints of Inadequate Relief.

The number of applications received during the year from poor persons complaining of inadequate relief was 220, an increase of 11 over the number received during the previous year.

One hundred and thirty-seven of these complaints were dismissed; in fifty the ground of complaint was removed through our intervention; nine complaints were found to be incompetent, and six complaints lapsed owing to the complainer ceasing to be chargeable. Eighteen complaints remained undisposed of at the close of the year.

War Service Pensioners.

At the request of the Ministry of Pensions we issued a circular. transmitting for the information of parish councils a copy of a memorandum prepared by the Ministry containing a statement of the classes of ex-service men to whom the Ministry is able, under Royal Warrant, to render assistance and the circumstances in which assistance can he given. It is clearly desirable that no ex-service man qualified for assistance from the Ministry of Pensions should be compelled, through ignorance or misunderstanding, to have recourse to poor relief, and we suggested that parish councils should refer to the nearest local office of the Ministry any applicant for relief who suffers from a disability which he claims to be attributable to or still aggravated by war service, and which does not appear to have been fully considered by the Ministry.

Boarded-Out Children.

During the year we received intimation from inspectors of poor of the boarding out of 899 children, of whom 445 were boys and 454 girls. 846 of the children were boarded out with private guardians and 53 were placed in institutions such as Quarrier's Homes, Bridge-of-Weir.

Of the children boarded out 224 were illegitimate, 223 were orphans, and 255 had only one surviving parent. The remaining 197 became chargeable for various reasons, e.g. the unsuitability of the parents to have charge of children, desertion by the parents, or because of the parents being in prison, or in institutions or homes where children could not properly be retained.

In 422 cases we received from inspectors of poor particulars of the employment of children who cease to be chargeable after reaching the school-leaving age. Of these 2 boys and 131 girls were placed in domestic service; 100 boys and 3 girls obtained employment as farm servants; 20 boys and 35 girls were absorbed in mills or factories; 5 boys obtained employment in iron and steel foundries; 18 boys became pitworkers or miners, and one boy and one girl obtained situations as clerks. Miscellaneous employments accounted for the remainder.

Applications to Sheriffs.

In connection with applications made to sheriffs on the ground that relief was improperly refused, the returns furnished by inspectors

of poor show that, during the year, sheriffs granted interim orders of relief in 53 cases. In 11 of these cases answers were lodged by inspectors, and in 2 cases relief ceased before answers could be lodged; 4 applicants were admitted to the roll of paupers by final order of the sheriffs.

REMOVAL OF POOR PERSONS.

Removal to and from England and to Ireland.

During the year 23 paupers and no dependants were removed to England, and 7 paupers and no dependants to Ireland either voluntarily or by warrant of sheriff, while 66 paupers and 18 dependants were removed to parishes in Scotland from England by

warrant.

Following on the constitution of the Irish Free State and the setting up of a separate legislature for Northern Ireland, we issued a circular to parish councils stating that we were advised that, so far as Northern Ireland is concerned, persons born within that territory who become chargeable to Scottish parish councils without having acquired a status of irremovability can still be removed from Scotland by the usual statutory process, but that, in view of the terms of the Irish Free State (Consequential Adaptation of Enactments) Order, 1923, dated 27th March, 1923, parish councils in Scotland cannot now obtain warrants for the removal to the Irish Free State of paupers born therein.

GENERAL POOR LAW ADMINISTRATION.

Complaints against Inspectors of Poor.

We regret that during the year we were under the necessity of taking disciplinary action against four inspectors of poor. Two of the officials concerned were put on probation for one year in respect of their neglect of duty and failure to reply to correspondence. We dismissed one inspector of poor who was found to have misappropriated parish council funds. In the fourth case a series of complaints was made against the inspector of poor of an important parish. The complaints were such that we deemned it necessary to appoint two of our general superintendents of poor to act as Commissioners in terms of Section II. of the Poor Law (Scotland) Act, 1845, and to hold a formal enquiry. The enquiry was duly held, but before we had completed our consideration of the Commissioners' report the inspector of poor resigned and we accepted the resignation.

Complaints against Parish Medical Officers.

We found it necessary to take disciplinary action against only one parochial medical officer. We found after local enquiry that the medical officer had been inattentive to his duties, and, as we had previously had occasion to warn him, we dismissed him from office.

Medical Relief Grant.

We had occasion to consider whether a parish council is required under the provisions of the Mental Deficiency and Lunacy (Scotland) Act, 1913, to pay over to the district board of control a share of the medical relief grant received by the parish council in respect of