The expenses of the fiscal year 1878 correspond very closely, both in the aggregate and in details, to our itemized estimate in our last biennial report, (page 51). We estimated the annual cost to the state, of nine institutions, at five hundred and thirty-two thousand dollars. The actual cost to the state, in 1878,* was five hundred and thirteen thousand, one hundred and seven dollars and ninety-seven cents, or nearly twenty thousand dollars within our estimate. The estimated and actual cost of each institution was as follows: It is more difficult to compare our estimate with the actual result, in respect of items; but the correspondence as to some of these is striking, for example: 32,000 00 29,338 11 532,000 00 $ 513,107 97 $ 13,750 00 151,536 18 Postage.. These illustrations serve to show that the estimate submitted by us was founded on a correct foresight of the actual cost of the institutions and was not an idle guess. We believe that our estimate for the next two years is not less accurate. The greatest difficulty in estimating the amount proper to be appropriated for the ordinary expenses of any given institution, is the uncertainty which exists as to the amount necessary or proper to be allowed for "improvements and repairs" and for "furniture." A minimum amount for "repairs" is indispensable. A maximum sum for "improvements" may be not only not unreasonable but very desirable, for the interest of the state as well as of the institution. Between this minimum and maximum, there is a wide range for difference of opinion as to the proper mean. There are really two distinct questions to be considered, to neither of which can any very satisfactory answer be made, namely: (1) as to the amount to be appropriated for this purpose, and (2) the mode of the appropriation-whether it should be included in ordinary expenses or made separately. The theory on which legislation has heretofore proceeded has been, that there is a distinction between "ordinary" and "extraordinary" repairs; and that *This is obtained by deducting from the total cost the amount of income from other sources than the state treasury. 31 the former are properly included in ordinary expenses, the latter not. But no one has ever been able to draw any line of demarcation between the two; nor is there any known principle on which to calculate the ratio of every-day wear and tear either to the value of the property, or to its extent, or to the number of inmates. We know that some superintendents spend much more for repairs than others; and that the expenditure made by some superintendents is much more judicious than that of others. But it is impossible to say how much ought to be allowed for ordinary repairs. A liberal allowance gives a large margin for the exercise of discretion by a superintendent; which is taken To a certain from him, if the estimate is made on a narrower basis. extent the question is one of confidence. As to the mode of appropriation, before the year 1859, all repairs were made out of the ordinary expense fund, except in two instances. In that year, for the first time, an appropriation of five hundred dollars a year for repairs was voted to the institution for the deaf and dumb; and the practice then begun has continued ever since. The first appropriation of this description to the institution for the blind was voted in 1867; to the soldiers' orphans' home and the central hospital for the insane, in 1871; to the hospital at Elgin, in 1873. The custom of voting appropriations for general repairs, therefore, is of recent origin. We have however accepted the present usage, and on- the supposition that such appropriations will be made, we have included but small amounts for repairs in our estimate of ordinary expenses. The amount expended by the institutions, from ordinary expense funds, during the past two years, has been: Northern Insane Hospital. Central Insane Hospital. Southern Insane Hospital... Institution for the Deaf and Dumb.. Institution for the Blind.. Asylum for Feeble-Minded Children. Soldiers' Orphans' Home. Eye and Ear Infirmary. State Reform School Excess over estimate.. $17,383 66 15,952 53 The total amount expended for improvements and repairs far exceeded this figure, because it included also expenditures from special funds, of which we will speak later. We leave the subject, for the present, with this remark, that if special appropriations for repairs are not made, then our allowance for this purpose in the estimate on page 29 is too small, and should be increased. The remarks concerning "repairs" apply also, but in a less degree, to "furniture." "Food" is a principal item. For some interesting details as to "V" in the dietary of the several institutions, see tables "T" and the appendix. We give in this place tabular statements, showing the cost of food each year, for the past five years, in each institution; the number of persons fed, including officers and employes as well as inmates; and the annual cost per capita. *The fiscal year 1875, it will be remembered, consisted of only ten months. We also present our estimate of the annual cost of food for the next two years:— Per capita. Total cost. Northern Insane Hospital. 625 Central Insane Hospital.. 750 52 00 39.000 00 Southern Insane Hospital.. 575 55 00 31,500 00 Institution for the Deaf and Dumb. 375 18,750 00 Institution for the Blind. 100 58 00 5,800 00 Asylum for Feeble-Minded Children 280 52 00 14,500 00 Soldiers' Orphans' Home.. 325 40 00 13,000 00 Eye and Ear Infirmary. State Reform School.. 120 225 75 00 9,000 00 40 00 9,000 00 Total....... "Clothing, bedding, etc.," is an expense, the greater part of which is reimbursed to the state. The statutes provide that while all the institutions are free to the people of Illinois, yet the cost of clothing and transportation shall be paid by the friends of inmates, or else by the counties from which they are sent, except the soldiers' orphans' home, the eye and ear infirmary and the state reform school, in which no charge is made for clothing. The expense under this item includes not only clothing, but all dry goods, such as bedding, toweling, tablelinen, etc. The amounts collected by the institutions for clothing, during the past two years, have been as follows. The total outlay is placed in parallel columns, for convenience of comparison. It remains true, as at the date of our last report, that "three of them have collected more than they have spent, namely, the northern insane hospital, the central insane hospital and the institution for the deaf and dumb; the remaining three have spent more than they have collected." The excess of collections in the three former instances represents labor. We have, at the request of the governor, made a special examination of the clothing accounts of the state institutions, the result of which is given in another place, to which we refer those interested in this subject. In "laundry supplies" is included soap for all purposes except for 3-vol. 3. use at the toilet. We append a list of the principal articles included under this head, and the amount paid for each, during the past four years. The amount of soap used, not only for washing clothes, but for cleaning floors and paint, is necessarily very large. The institutions which make their own soap have found it very profitable to do so, as the grease is furnished from the kitchen, and the apparatus required for manufacturing cos' but little. "Household expenses" is a heading which includes miscellaneous articles, for which no proper place can be found under food, furniture, etc., but which are of constant use and necessity, such as blacking, brooms, brushes, matches, silver polish, toilet soap, etc., etc. Another important item is "fuel." Under this head is included. simply the amount paid for wood and coal; the freight and hauling appear under "transportation." It may be of interest to know the amount of coal purchased for the last three years by each of the institutions and the prices paid, as shown in the following table: |