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districts amount to no mean sum. One is particularly reluctant to comment on the travellingexpenses of ratepayers who give their time to public work, nevertheless there should be a limit. In very few districts, I am glad to say, do the members vote themselves £2 a day at the public expense when attending meetings of the Board. These are scarcely " reasonable expense's " accord ing to the statute But against this I would like to record what the Dominion owes to the majority of Hoard members who do give their lime at " reasonable expenses " for the public weal, hut to the detriment, I fear, in many cases of their own interests. To these men all honour. The cost under this item, however, will not diminish. The additional responsibilities devolving on Hoards public health, district nursing, &c; necessitate a larger executive staff, or an increase in pay io those officers who have itad to assume additional responsibilities. Speaking generally, our Hospital Secretaries He not paid in proportion to their responsibilities —a fact which I have referred to in previous repoi ts as one of the worst forma of hospital economy. So far. there is every reason to believe that the new Act is working well and meet ino the difficulties that brought it into being; ami it was gratifying to notice in the remits that were forwarded to, and in the discussion that took place at, the Hospitals Conference fast June there were no serious alterations of the law suggested. The troubles that have arisen have ,i-en Largely administrative. That the Boards are too large is generally admitted; but, nevertheless, the Hoards have not taken sufficient advantage of their powers to form committees, and when they have done so trouble has occasionally arisen between the Chairman of the Board and the chairmen of the principal committees, and in some instances an antagonism has sprung up between the committees and the Hoard, which has brought about that very state of affairs that it was hoped would be obviated by the new Act. When once a Hoard has elected a committee —presumably of competent men to conduct the affairs of an institution, or to adminster charitable aid or public health, considerable-latitude should be allowed the committee by the central Board. It is irritating to the members of a committee, who have spent perhaps hours in discussing a subject, to find their recommendations animadverted upon by members of the Hoard, who have not given the time to the subject thitt the members of the committee have been able to give. In nine cases out of (en Ihe committee is right. The Department naturally does not wish to see any committee dominating the Hoard, which is the body directly responsible to the ratepayers; but a great deal of time, irritation, and expense would be saved, and the work better done, if the reports of the commit lee were adopted after the chairman of the committee presenting the report had answered a few questions pertinent thereto when brought up tit the Hoard fin confirmation. It is undoubtedly the duty of the Chairman of the Hoard to keep in touch with the various committees, and to have a seat on them, and generally to know what is going on ; but he should interfere as little as possible with the chairman of the committee, and not go behind the latter in little details of administration, which are essentially the work of the chairman of the special committee. It is the personal question over again Hoards and coi ittees change, hut human nature never. ' 'haritable Aid. 1909-10. 1910-11. C E Charitable aid—indoor ... ... ... ... 64,336* (12.MS outdoor ... ... ... 38,988 33,081 A further reduction in the cost oj outdoor relief may hi- confidently looked for now that the Hoards have provided officers for inquiring into the circumstances of those applying for or in receipt of charitable aid. For the most part these reports are furnished b\ the Board's Sanitary Inspectors, who, in addition to theit public-health duties, undertake those of relieving officers. In one district the report of the Sanitary Inspector resulted in the Hoard cutting down outside relief at the rate of £50 per month without in any way inflicting hardship on the deserving. or, for that matter, the undeserving, poor. On similar experience other Hospital Hoards have reported the value of tin.' work done by these officers. In connect urn with the Cost of indoor relief 1 may point out that about one-fourth of the total expenditure thereon is met by contributions from charitable-aid recipients, chiefly old-age pensioners resident in our old people's homes. Subsidies. The total estimated expenditure of Hospital ami Charitable Aid Hoards for 1911-12 amounts to £336,553, or (is 71 <I. pei- head of the population; the net estimated expenditure (i.e., after balances in hand, estimated patients' payments, <fcc, have been deducted) amounts to £233,821, or Is. 7d. per head of the population. The ai lilt of this to b ( ' raised by levy on contributory local authorities is £116,901, or 2s. 3d. per bead of the population. The rateable capital value of the Dominion is £255 per bead of the population. Reference to the table in the fourth Schedule of the Act. from which the rate of subsidy is arrived, shows that the rateable capital value per head of tin- population is " Under £.'IOO but not under £250," and the rate of levy " ruder 2s. (id. but not under 25." The average rate' of subsidy therefore works out for the whole Dominion at £1 for £1 on tin- amount levied, as against £1 Os. sd. lor 1910-11. the Blight decrease ill subsidy being dm- io the fact that the estimated expenditure of Hoards in 1911-12 is £15.115 more than in 191(1- 11. and the population and rateable capital value have not altered in the same proportion. That the rate of subsidy for the whole Dominion remains at about £l shows that the new system of apportioning the subsidy under the Act of 1909 is a satisfactory and reliable oik. fable XI shows the details for the various Hoards, the subsidy ranging from 12s. 3d. for Waiapu to £1 4s. 3d. for Hay of Islands. The loxv rate of subsidy for Waiapu is no great hardship on

* Including £10,506 capital expenditure.

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