The following table exhibits the gross expenditures of all kinds incurred by the city on account of the Southern Rebellion, which terminated in the spring of 1865; also the receipts on the same account. Under the head of Recruiting Receipts is included the return of money to the Treasurer, which had been advanced for that purpose. The receipts (except $522.12)

under the head of Soldiers' Relief are amounts which have been refunded by the State of Massachusetts.

THE PUBLIC INSTITUTIONS.

The cost of carrying on the various institutions under the charge of the "Board of Directors for Public Institutions," for the financial year 1870-71, compared with the previous year, has been as follows, viz.:

The number of inmates on the 30th of

average

HOUSE OF CORRECTION. April, 1871, was 409, viz.: 316 males and 93 females, for the year, 428; previous year, 441. Expenditures-1870-71, $82,001.09; 1869-70, $74,381.12. Income-1870-71, $75,599.56; 1868-69, $81,378.41. The income of 1870-71 exceeds the ordinary expenditures to the amount of $140.50.

HOUSES OF INDUSTRY, REFORMATION, ETC. The whole number of inmates in these institutions on the 30th of April, 1871, was 1,062, viz.: 664 males, 398 females, average for the year, 1,009; previous year, 998; distributed as follows: Almshouse, 277; House of Industry, 454; House of Reformation, boys, 242; girls, 36; total, 278. Total expenditures for these institutions, located at Deer Island, 1870-71, $111,212.35; 1869-70, $113,823.97. Income-1870-71, $25,943.48; 1869-70, $24,206.27. The income of 1870–71 is 23.3 per cent for carrying on the same, including improvements and repairs of the buildings, and making the net expenditures, 1870-71, $85,268.87, against $89,617.70, in 1869-70.

LUNATIC HOSPITAL. The number of inmates on the 30th of April, 1871, was 233, viz.: males, 123; females, 110, average for the year, 227; previous year, 205. Expenditures - 1870-71, $64,441.48; 1869-70, $60,185.65. Income, 1870-71, $5,676.80; 1869-70, $6,402.78. The income of 1870-71 is 8.9 per cent of the cost of carrying on the establishment, and making the net cost of 1870-71, $58,764,68, against $53,782.87, in 1869-70.

The whole cost for lighting the streets of the city, during the financial year 1870-71, was $324,755.51, against $291,693 97 in the previous year. On the 30th of April, 1871, the city was lighted with 5,505 gas, and 1,192 oil lamps, being an increase of 451 gas, and a decrease of 119 oil lamps as compared with the previous year. The lamps are located as follows:

The price paid for gas in the public lamps of the city proper is one cent per hour for four feet of gas. In South and East Boston, and the Boston Highlands, the United States tax is added to this price. In Dorchester the price paid for gas is at the rate of one and one-fifth of one cent per hour, and the consumption is at the rate of four feet of gas per hour each burner.

The men who clean and light the gas lamps are paid at the rate of two and one-quarter cents per lamp per night, and have an average of seventy-five lamps each, except those in the Highland District and in Ward sixteen. In the former, they receive one dollar and sixty-seven cents per day, and in the latter, one dollar and fifty cents per day.

The underground service pipes are laid and kept in repair by the various companies, under the direction of the Superintendent of Lamps, and at the expense of the city, without pecuniary consideration or profit to the companies.

The oil lamps, during the past year, have been lighted, and cleaned by men employed by the Superintendent of Lamps at the rate of three cents per lamp, per night, for this service.

There are in the sixteenth Ward about seventy-five "kerosene " lamps, for which the city pay for trimming, cleaning, lighting and oil consumed, at the rate of twenty dollars per anuum for each lamp.

The present contract for supplying street lamps with burning fluid, is at the rate of one mill per hour for each lamp.

PUBLIC VACCINATION.

The office of the City Physician is in the basement story of the Central Charity Bureau Building, Chardon street, and his office hours are from 10 A. M. to 12 M., daily.

The number of persons vaccinated and re-vaccinated, free of expense, during the year ending 30th April, 1871, was 1,442.

The number of children examined and furnished with the cer tificate of vaccination required to entitle them to enter the public schools, was 348.

The number of gratuitous supplies of vaccine virus to physicians belonging to Boston, was 142.

The various city institutions, public hospitals, and other charitable institutions have also been supplied with vaccine virus, at sundry times, as necessity required.

The duty of attending all cases of sickness at the Suffolk County Jail, and at the City Temporary Home, Charity Building, Chardon street, is assigned to the City Physician.

ANNUAL. EXPENDITURES for the Public Schools of Boston for the last eighteen financial years, ending 30th April in each year, exclusive of the cost of the school-houses; also the average number of scholars for each school year, ending July 31, to 1864-65, and from that year for the year ending March 1:

The following table shows the total expenses of the city for education for eighteen years, from May 1, 1853, to April 30, 1871, inclusive: