directs to be reimbursed upon audit, and extend aid to brothers and sisters, as sanctioned by the law, though not to be so reimbursed, only in extreme cases; as, for instance, where there is blindness, lameness, or chronic disease, or where parents, aged or bed-ridden, require the undivided attention of a daughter for whom the allowance is made. Even in cases like these, where in ordinary times claims would more properly come under the charge of the Overseers or Directors, that disposition of them has been recommended where there exist peculiar circumstances. to warrant it.

The authority given to cities and towns by the statute is to raise money, and apply it as they may determine, for the relief of the persons therein enumerated to an amount altogether unlimited. Many of them have largely exceeded the statute limitation as to reimbursement. They make no discrimination between rich and poor, and give to brothers and sisters as freely as to wives, parents, and children. An opinion prevails that brothers and sisters were omitted in the fifth section through inadvertence, and that the omission will be rectified by the next legislature. The nature of many claims presented prohibiting the possibility of any general rule for the government of them all, discretion is wisely lodged with those, who administer the law, to adopt such regulations or principles in extending its benefits as the circumstances of their respective precincts may require. In a crowded city like Boston, the population is more varied in their wants, condition, and resources than in a sparse rural neighborhood. In the latter there can be little imposition or concealment; the inhabitants know each other well, and sympathy having a more unrestricted field, is more active within its limits. Our community is much more fluctuating. Many enlisted here were not only born elsewhere, in other towns and states, but have recently come here with their families in the hope of procuring employment. The standard of comfort, capacity for work, and the degree of suffering from the denial of assistance differ so essentially in different individuals, that committees must be allowed great latitude in apportioning relief to actual need.

To induce enlistments expectations were held out by recruiting officers of allowances in all cases to the full extent of the statute rule, whether rich or poor, both where the claimants were earning their own sufficient subsistence and where they would be dependent, but for this, upon public charity. It came thus to be regarded as part of the stipulated pay of the soldier, and to withhold it was considered a violation of good faith. To persons unaccustomed to discriminate it mattered little whether the officers giving such encouragement were authorized to do so or not. Sensible minds must perceive that if we have from this city five thousand men in the service and twelve dollars a month were allowed to the family of each of them, the whole amount annually distributed would be seven hundred and twenty thousand dollars, nearly one third of the whole sum raised by taxation. Any such lavish provision would be obviously objectionable, repugnant to the laws of political economy, to all the principles of wise statesmanship, and lay an enormous burden on the treasury alike unnecessary and extravagant. To persons in easy circumstances, it would not be any object whatsoever, while to the greater part, twenty-five dollars a month with the clothing and rations of the soldier himself is far more than they could gain by trade or toil in times like these.

Many argue that as the relief extended is to be reimbursed by the State, if we do not give as freely as other cities and towns, they will reap an advantage to our prejudice. But we must not forget that one third directly, and a much larger portion indirectly, of the State disbursements come from the citizens of Boston, and we should be careful how we set an example of lavish expenditure which must eventually fall heavily upon ourselves. Besides, both for the community and the individual, dependence upon the public should be discouraged. It tends to unnerve the stimulus of self-reliance, and degenerates the character, while in this particular case, inasmuch as it alloys the noble impulses of patriotism by a selfish motive, it deprives the State of its best security, in the disinterested devotion of its citizens.

If it be of doubtful benefit for any one to depend upon charity,

whatever be its form, it is equally objectionable for governments in ordinary times to find work for the idle; yet, a conjuncture like this is exceptional, and we should endeavor to improve all reasonable opportunities of providing employment where it can be done to the public advantage. The very circumstance that wages are low makes it prudent to commence public works promising to add to the comfort or well-being of our city, which will certainly be effected at a future day, and which are only postponed on the score of economy.

It must be

The same policy would induce us to encourage the humane efforts of those, who teach the wives and daughters of the soldiers, now compelled perhaps for the first time to labor, the use of their needles. The work they do is directly connected with the war, in making shirts or other garments, under government contracts for their sons and husbands in the camps. done well enough to bear the test of a rigid inspection, and they receive somewhat more than the contract price. But while it is a satisfaction to work for absent relatives and their companions in arms, and serves to divert their attention from their natural anxieties, it is teaching them to rely on their own exertions. for a livelihood, and the wholesome lesson that the fruits of industry are sweeter than the bitter bread of dependence. In making them independent of public assistance, it relieves the treasury of many claims that might become burdensome.

From a conviction that it would be productive only of good, our Committee, some weeks since, advised the appropriation of five hundred dollars to the Ladies' Association of Union Hall, who had petitioned the City Council for auxiliary aid in their continued usefulness; and indeed, their existence as a most valued instrumentality of blessing to the families of soldiers, whose welfare alone was the object of their organization, depended upon its being granted. Its field of effort essentially differed from that of all other societies, and granting this prayer established no precedent calling for any similar allowance. Members of the government who at first opposed the granting

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of the petition, satisfied by experience within their own wards that the good accomplished by the association extended universally throughout the city, moved to have the order taken from the table, where it had been laid at their instance, and advocated its passage through one branch with success.

A portion of our Committee would have gladly seen the order passed, which was reported at the same time to pay the Relicf Association of Union Hall six hundred dollars, in partial reimbursement of sums paid by that association to families of soldiers, under the expectation and promise that they should be deducted from any allowances that might be made them under the statute. Many of these payments were after the passage of the law, and before any plan was arranged to carry it into effect, when if withheld there would have been a vast amount of suffering. The recipients in several instances signed requests upon their petitions that the money should be paid to the association, but as the law authorized relief of distress, and not payment of existing liabilities, it was deemed an irregularity to pay the amounts allowed to any others than the dependent applicants. The parties were counselled and occasionally, it is believed, persuaded to acquit honorably their obligations. From a conviction that the association had been actuated by the most benevolent motives, and moreover could be made of great auxiliary use to the government, the order in their favor was reported. From an apprehension that the grant would involve others to various similar organizations, especially those at South and East Boston, composed of public-spirited citizens who had collected and advanced large amounts for the same purpose, it was laid on the table.

It would perhaps be difficult to draw the line. We would not deprive private liberality or patriotism of the credit it has so richly earned. The motive, that its usefulness might be continued by the grant, does not apply, as its field of operation is fully occupied by the ward committees. If too late or inexpedient to make amends to the greatly respected citizens composing

that society for their disappointment in not receiving back their advances to claimants, made upon the express stipulation in writing that they should be reimbursed from their allowances, we gladly embrace this opportunity to express our sense of their noble zeal at a critical moment, in a cause which so laudably blended the highest claims of patriotism with those of benevolence. We would bear witness to the great benefits derived to the public from their generous and ready co-operation in procuring the muster-rolls of the several regiments, and from their placing them at the disposition of our committees, when the government assumed the duties they had themselves so well and faithfully discharged.

The Committee were authorized by the order to procure clerical services, and the charge of large sums of money being a delicate responsibility, they felt it to be more judicious to intrust its care of the central office to members of the government, well known to all of us, and in whom we all can place implicit confidence, rather than to strangers. It was thought, besides, that it would greatly facilitate the business of the ward committees, if those employed in the office had the freedom of access to the members induced by long acquaintance and association in the public service. The 43d section of the city charter prohibits the employment of members of the government in any salaried office, but the gentlemen employed under the order are not officers and have no salary, and their compensation, for which no agreement has been made, will not be paid them, as they have always understood, unless by the usual vote in such cases of the City Council, as required by the ordinance.

In the pressure of claims for payment, the force in the office has hardly been equal to making returns to the head quarters of regiments of the men whose families are recipients of relief. In a few instances relief has been given after desertion or flagrant neglect of duty. It is hoped that time will be found to forward. these lists. If such a regimental office should be created as before suggested, and the municipal authorities informed of