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OVERSEERS OF THE POOR.

In 1859 a report was made at some length upon the Overseers of the Poor and their distributions, recommending retrenchment in their expenditures and greater discrimination in the character of persons relieved. The Overseers endeavored to meet its recommendations, and reduced their allowances ten per cent. a month, omitting from their lists all who could do without assistance. The present aggregate is somewhat increased in consequence of the stagnation of trade and of mechanical business, brought upon the country by our unfortunate political embarassments. The late disastrous conflagrations at East and South Boston and on the South Cove, will tend still further to swell the lists and compel additional appropriations. The aid provided by the late statute for the families of volunteers in the army will relieve the Overseers of some claims, but there is little likelihood of the number of recipients or the amount of allowances being reduced the coming season.

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Fuel is only given (sickness excepted) in the winter; and during the first week of January, February, and December there were throughout the city 2,885 applications, of which 2,420 were supplied with one quarter of a ton of coal, or its equivalent in wood, groceries, or cash, averaging forty applicants supplied each day in each ward on the first six days of each winter month.

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The amount of expenditure of the Overseers for the year 1860, as per
account rendered to the City Council in January last, was
Amount received by the City Treasurer from the Secretary of State
for burials of foreign poor
Amount paid City Treasurer (moneys for cities and towns in the
State)

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$65,530 87

$1,426 00

2,120 10

3,546 10

$61,984 77

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$45,741 21 6,992 05 113 69 1,817 08

718 90

1,043 84

Shoes for children at Public Schools (two thirds foreign parents)

Pensions granted to aged city poor

Office rent and expenses, salaries, stationery, printing, postage, &c.

Respectfully submitted, per order,

1,898 11

3,356 86

$61,981 77

JAMES PHILLIPS,

Secretary Overseers of the Poor.

It has been suggested that all the supplies for the institutions and for the Overseers should be procured through a furnishing department, and that in this way the City would have the benefit of wholesale prices and of the choice of the best articles. Groceries are supplied now at retail, and the quality is not always the best. If upon requisitions from the Overseers parcels of sugar, flour, or tea were daily distributed from a central storehouse to the poor at their abodes, the amount raised in taxes from the citizens, and appropriated to the relief of the poor, would produce much more comfort for the recipients. The fuel purchased under the general contract could be distributed in the same way from the city wharves by the city carts, when not otherwise employed. A faithful storekeeper, an excellent system of bookkeeping, and a self-denying ordinance, that no member of the government should have any participation whatever in any purchase, would be indispensable to the successful accomplishment of the plan. This plan is of ancient date, we are told, in Newburyport.

There are such serious objections to the supply of the poor with their meagre allowances of fuel and food at retail prices, that many, having their welfare at heart, would have them paid only in money. This, in many cases, would never answer. But if all the distressed were furnished with their allowances, both of food and fuel, by persons in each ward who would agree to give good quality and full measure, at wholesale prices or something near it, and those persons were selected by the board collectively,

and not by each Overseer, less occasion would be given for the incessant complaints that are made generally, no doubt, without foundation as regards any defect in the distribution of relief, except in the important particulars of economy.

OVERSEERS OF THE POOR AS TRUSTEES OF CHARITABLE FUNDS.

THOMAS C. AMORY, JR., Esq., Chairman, and the Committee, &c.

DEAR SIR: In answer to your note of inquiry respecting Charity Funds, I herewith enclose and respectfully submit to you the following abstract of the Charitable Funds under the superintendence of the Overseers of the Poor as Trustees, by two acts of incorporation :

This Board was first vested with corporate powers by "An Act incorporating the Overseers of the Poor of the Town of Boston," passed April 25, 1772, to enable them to properly manage certain real estate and other property which had been placed under their charge for charitable purposes.

They were subsequently vested with additional powers by an act incorporating them by the name and title of "The Trustees of John Boylston's Charitable Donations, for the benefit and support of aged poor persons and of orphans and deserted children," passed February 3, 1803.

A review of the records shows the whole number of former donations to be seventeen; and as we deem it our duty, as trustees, to keep in constant remembrance the names of those liberal individuals who have either established or augmented our public charities, we herewith present a list of the donors, with the dates and the original amounts donated by each, namely: —

Hon. Daniel Oliver, 1731, real estate sold, in 1783, for £371
Margaret Blackader, 1755, £26 13 4

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$1,648 87

117 00

295 00

117 00

46 66

1,636 22

Anne Wheelwright, 1764, 10 Guineas

1770, £478 16 6

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Benjamin Pemberton - Will, June 25, 1782-Fund received 1795, in part, and subsequent receipts made the amount, in 1822, 41,835 50 Martha Stevens, 1792 .

1,000 00

John Boylston, 1793, (Will), Relief Fund, £1,000-Educational Fund, £ 1,000. By accumulations of interest, and by a residue of part of Mr. Boylston's estate, these funds had increased in 1822, namely, Relief Fund

Education Fund

9,953 62 12,540 00

David Jeffries,

1795

Jonathan Mason, 1795

Amount carried forward

500 00

1,000 00

$70,689 87

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These amounts were generally well invested, and in addition to doing their annual work, as prescribed by the donors, they have by judicious and careful management increased the principal so that in 1822 it was stated to be $90,944.22; in 1843 it had reached the sum of $106,580; and in 1854 there was placed in the charge of the present treasurer the amount of $ 107,930.

The present amount of invested funds, consisting of a note and 1193 shares of stock in the following Banks at par value, is as follows, namely: —

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Portions of these funds have been given for specific objects, and the corporation have no power, in appropriating the income thereof, to deviate from the special purpose of the donors. Of such are the following, namely, the legacy of Jonathan Mason, a former treasurer of this corporation, called the Mason Fund. Present value, $6,720. "The interest of which is to be ap-. plied toward the support of a minister of the Gospel for the Almshouse." This fund, originally one thousand dollars, is now, at par value, six thousand seven hundred and twenty dollars. In the days of Deacon Mason the ministers of Boston alternately officiated once a day on the Sabbath. The whole of the income of this fund has for many years been applied as directed, thereby saving to the city of Boston about four hundred and sixty-five dollars annually.

Boylston Relief Fund, $ 12,900,- the legacy of John Boylston, the interest to be given as the trustees, in their discretion, shall see fit, "unto such poor

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