At the Thomas Indian School at Iroquois the total expenditure for salaries and wages increased from $13,205.00 to $13.723.23, an increase of $518.23, while the per capita expenditure increased from $85.09 to $85.53, an increase of 44 cents, the population at that institution remaining nearly stationary.

At the New York State Custodial Asylum for Feeble-Minded Women at Newark the total expenditure for salaries and wages increased from $25,415.61 to $26,597.10, an increase of $1,181.49, while the per capita expenditure decreased from $47.72 to $17.53, a decrease of 19 cents, the population having increased from 532.59 to 559.62.

At the New York State Woman's Relief Corps Home at Oxford the total expenditure for salaries and wages increased from $9.473.34 to $10,468.78, an increase of $995.44, while the per capita expenditure increased from $66.28 to $70.48, an increase of $1.20, the increase in population at this institution being only 5.62.

At the New York House of Refuge at Randall's Island the total expenditure for salaries and wages decreased from $73.184.13 to $72,554.77, a decrease of $629.36, but the per capita expenditure increased from $84.70 to $103.17, a per capita increase of $18.47, which is accounted for by the fact that the population decreased from 864.02 to 703.27, a decrease in population of 160.75.

At the State Industrial School in Rochester the total expenditure for salaries and wages decreased from $81,556.33 to $76,114.11, a decrease of $5,442.22, but the per capita expenditure increased from $100.30 to $124.96, a per capita increase of $24.66, which is accounted for by the fact that the population decreased from 813.16 to 609.09, a change in population of 204.07.

At the Rome State Custodial Asylum the total expenditure for salaries and wages increased from $37,335.48 to $41,770.67, an increase of $4,435.19, while the per capita expenditure increased from $54.68 to $58.28, a per capita increase of $3.60, the population at Rome increasing from 682.75 to 716.72, or 33.97.

At the Craig Colony for Epileptics at Sonyea the total expenditure for salaries and wages increased from $60,592.29 to $65,518.43, an increase of $4,926.14, while the per capita expenditure decreased from $72.41 to $66.03, a per capita decrease of $6.38, which is accounted for by an increase in population of 155.47 the population rising from 836.79 to 992.26.

At the Syracuse State Institution for Feeble-Minded Children the total expenditure for salaries and wages increased from $40,311.66 to $40,534.16, an increase of $222.50, while the per capita expenditure decreased from $79.13 to $78.26, a decrease of 87 cents, the slight increase in the total expenditure being a little more than offset by a small increase in population.

At the New York State Hospital for the Care of Crippled and Deformed Children at West Haverstraw the total expenditure for salaries and wages increased from $4,073 to $4,719.52, an increase of $646.52, while the per capita expenditure decreased from $161.63 to $158.80, a per capita decrease of $2.83, resulting from an increase in population from 25.20 to 29.72, or 4:52. This is by far the smallest institution on the list, and its per capita expenditures, as a result, are large.

The expenses of managers for the fiscal year ending September 30, 1905, for the 15 institutions considered in this comparison were $8,414.02, as compared with $8,434.13, a decrease of $20.11. The variations by institutions are too small to warrant their analysis in this place, the differences showing in the annexed tables.

The total expenditure for provisions in the 15 institutions above enumerated was $339,162.85, as compared with $350,704.70, a decrease of $11,541.85, while the per capita cost was $40.96 as compared with $41.82, a per capita decrease of 86 cents. Three important factors affecting the cost of provisions were an increase in the quantity of home product provisions, i. e., articles of food produced on the farms and in the gardens of the institutions; the decrease in the prices of meats under contract, both of which tended to reduce the cost, and the increase in the cost of flour, amounting to about $8,000 for the year, or approximately 90 cents a barrel, which tended to increase the cost.

The increase in the cost of flour practically offset the sum of the two decreases. There were other minor variations, but considering the decrease in population, the per capita cost of provisions for both years was slightly lower.

At Albion the total expenditure for provisions for the fiscal year ending September 30, 1905, was $6,764.97, as compared with $5,430.06, an increase of $1,334.91, but a per capita decrease of $1.16 due to the increased population.

At Batavia the total expenditure for provisions was $5.668.99 as compared with $6,699.18, a decrease of $1,030.19, and a per capita decrease of $11.10, which is accounted for mainly by the fact that the school year at this institution was unusually short last year, which, under the system of computing per capitas that has been in vogue there, tended to reduce the per capita far below what it would have been had the year been figured at 365 days as it is at the other institutions.

At Bath the total expenditure for provisions was $83,738.44, as compared with $85,540.70, a decrease of $1,802.26 and a per capita decrease of $1.79, which is accounted for mainly by the increased population of 30.42.

At Bedford the total expenditure for provisions was $11,115.06, as compared with $10,536.87, an increase of $578.19, but a per capita decrease of 82 cents, due to increase in population.

At the Elmira Reformatory the total expenditure for provisions was $39,524.51, as compared with $47,094.49, a decrease of $7,569.98, and a per capita decrease of $3.42.

At Hudson the total expenditure for provisions was $8,865.66, as compared with $9,431.48, a decrease of $565.82 and a per capita decrease of $8.13.

At Iroquois the total expenditure for provisions was $3,826.86, as compared with $3,431.41, an increase of $395.45, and a per capita increase of $1.74.

At Newark the total expenditure for provisions was $17,799.26, as compared with $16,152, an increase of $1,647.26 and a per capita increase of $1.48.

At Oxford the total expenditure for provisions was $7,341.10, as compared with $5,987.05, an increase of $1,354.05, and a per capita increase of $7.53.

At Randall's Island the total expenditure for provisions was $37,465.96, as compared with $42,897.39, a decrease of $5,431.43, but a per capita increase of $3.62, due to the large decrease in population.

At Rochester the total expenditure for provisions was $26,272.05, as compared with $37,538.92, a decrease of $11,266.87, and a per capita decrease of $3.03. This decided saving in the per capita cost of provisions, in spite of the fact that the popula tion was largely reduced, shows clearly the benefits resulting from the crops harvested from the institution garden and the farm at the new site at Rush.

At Rome the total cost of provisions was $23,539.81, as compared with $21,890.69, an increase of $1,649.12, and a per capita increase of 78 cents.

At Sonyea the total expenditure for provisions was $43,451.71, as compared with $34,720.07, an increase of $8,731.64 and a per capita increase of $2.30.

At Syracuse the total expenditure for provisions was $21,337.87 as compared with $21,085.56, an increase of $252.31 and a per capita decrease of 19 cents.

At West Haverstraw the total expenditure for provisions was $2,450.60 as compared with $2,268.83, an increase of $181.77 but a per capita decrease of $7.57, due mainly to increase in population.

The total expenditure of the 15 institutions for household stores was $40,780.25 as compared with $45,911.41, a decrease of $5,131.16 and a per capita decrease of 56 cents. All of the institutions, with the exception of Bath and Rochester, show a per capita decrease. These decreases range from 9 cents at Albion to $7.80 at West Haverstraw.

At Albion the total expenditure for household stores was $1,397.48 as compared with $1,100.33, an increase of $297.15, while the per capita cost was $7.52 as compared with $7.61, a decrease of nine cents.

At Batavia the total expenditure for household stores was $645.79 as compared with $700.26, a decrease of $54.47, while the per capita cost was $4.72 as compared with $5.49, a decrease of

77 cents.

At Bath the total expenditure for household stores was 5,859.99 as compared with $5,435.12, an increase of $424.87, while the per