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The following table shows the average expenditure for each inmate of the several institutions during the year, and the actual cost of the same for the year and per week:

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This estimate is based upon the total expenditure for all purposes less the amount of income paid into the city treasury, no deduction having been made for extraordinary expenses except in case of House of Correction, or any addition made for interest on the cost of buildings.

Comparisons of expenditures and actual cost in financial years 1870-71 and 1871-72, showing the increase or decrease of each per year and week:

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Schedule of principal articles purchased, giving the quantity with total and average cost.

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The usual degree of success has marked the course of management of the institutions the past year. Taking into consideration the large accession of numbers, it is gratifying to note that the expenditure has been preserved within the ordinary limits, while the care and discipline have suffered no diminution.

During the year, in compliance with an order of the City Council, the Board transmitted to that body information bearing upon the condition of all the institutions. This information was printed as City Document No. 76, 1871, and contains the views of the Board upon the subject of a Home for the Poor, a new Lunatic Hospital, and alterations at the House of Correction. No decisive action having been taken on the two first-named projects, there remains but little ad

ditional information to be communicated at this time. Owing to the overcrowded and very uncomfortable condition of the main building at Deer Island, the Board, under date of May 16, 1872, addressed a communication to the government, again calling its attention to the state of the institution at thes Island, and requesting the relief within the power of the Council to provide. Doubtless these subjects will receive the serious attention their importance deserves and so plainly demands.

The several reports of the superintendents of the institutions are worthy of perusal and investigation for the amount of information furnished, and which can only by this means be conveyed to the public. They will be found in their respective positions in the body of the report.

DEER ISLAND.

Under the faithful and effectual direction of the superintendent the affairs of the various institutions at this location progress with credit to the steady discipline by which the unexampled success is attained.

The overcrowding of the House of Industry upon the other departments still continues, and must do so until provision is made for the poor. Should no structure be erected for a Home, it is evident that some method must be adopted to domicile the vast number who strain the capacity of the institution to its utmost.

One of the most important of all the improvements hitherto made is the introduction of water and the arranging of hydrants in eligible positions whereby the danger from fire is much decreased. Fire Annihilators in the interior of the main building also add to its security.

The new Reception House at the steamboat landing, and the demolition of the antiquated wooden buildings which formerly stood there, give an improved appearance to the

approach to the Island. This house has been finished during the past year, and is now occupied as a reception office, besides furnishing dormitories for officers and for other purposes.

The new workshop built during the year accommodates the carpenter's, blacksmith's, and painter's shops, under one roof, and also affords in the second story ample quarters for the tailors and shoemakers, who will soon be removed from the basement of the main building.

A new bakery will be erected during the present year, on the site of the old blacksmith's shop, transferring the same from the basement of the main building. The room thus vacated will be used for increasing the bathing conveniences and reception-room, and enlarge the area used by the inmates as an assembling hall in unpleasant weather. This is a muchneeded improvement and will prove to be economical.

The City Council has made the necessary appropriation for a new wharf, coal sheds, and for a new house for the engineer. These are all desirable improvements, and will tend to facilitate the increasing business of the institutions.

The filling in of the sea-wall is rapidly approaching completion under the continued labors of the prisoners of the House of Industry, and the older boys of the House of Reformation. Before another year shall elapse it will probably be finished, and become most useful territory for erection of coal sheds and landing of stores.

Telegraphic communication between the Island and the city proper will soon be established. It will afford immediate connection with the office of the Board, and it is easy to conceive that it may be of immense advantage daily in conducting the business of the office in reference to the Island.

The schools in the Almshouse department, and also in the House of Reformation, under the kind and faithful superintendence of Rev. J. W. Dadmun, are in good condition, and favorable to the intellectual development of the large num

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