THE BOARD'S FINANCES. The following table shows the Legislative appropriations for expenses under the direction of the Board for the calendar year 1899, the expenses for the same year, the appropriations for the year 1900, and the estimates for the year 1901. The expenses for the year 1900 are not completed. NOTE. The increase in the estimate for the appropriation for salaries and expenses in the Division of State Adult Poor is on account of the increase of expenses rendered necessary by the law of 1900, providing for the inspection of city and town almshouses by the Board. The` increase in the estimate for the appropriation for salaries and expenses in the Division of State Minor Wards is due to the increase of work in this Division, resulting partly from the operation of the law of 1900, which provides for the commitment of dependent children of the cities and towns to the custody of the Board, and partly from the action of the Board establishing a graded system of salaries for its employees, based on length of service. The increase in the estimates for the appropriations for Indigent and Neglected Children and Juvenile Offenders, and for the Support of Pauper Infants, is on account of the increased number of children of these classes to be cared for and maintained by the Commonwealth, resulting partly from the operation of laws of 1900. The increase in the estimates for appropriations for the Support of State Paupers in the State Hospitals and Asylums for the Insane, and in the Massachusetts School for the Feeble-minded and the Hospital Cottages for Children, is owing to the deficiency for the year 1900 in each of these appropriations, resulting from the greater number of insane and feeble-minded dependents coming under the care of the State. It should be noted that the Board has absolutely no control over either of the two last-named appropriations, the cost to the State per patient being fixed by statute, and the regulation of the number of inmates of the institutions being in the hands of other authorities. The decrease in the estimates for the appropriations for the support of sick State paupers, the burial of State paupers, and the temporary aid of State paupers, is because the appropriations for the year 1900 have proved to be in considerable excess of the amounts needed. The increase in the estimate for the appropriation for expenses incurred in connection with smallpox and other diseases dangerous to the public health is on account of the large accumulation of bills in excess of the appropriation of 1900, resulting from the recent prevalence of small-pox. The expenses for the official year-October 1, 1899, to September 30, 1900- were as follows: |