the poorest and cheapest buildings in design and construction, and in an institution where $80,000 was spent for new buildings and no architect employed, the State received the best buildings in design and construction that were provided for in the appropriation of two years ago.

OFFICERS' SUBSISTENCE.

The committee entertains serious doubts as to the wisdom of the policy of providing subsistence for the heads of these institutions. It may be all right to provide quarters for them, but the committee feels that it would be better policy for the officers to provide their own subsistence. In case the State does provide for the subsistence there should be kept a separate account which will show with absolute accuracy the amount of all such expenses, and a separate account should be kept for each principal officer.

BOOKKEEPING.

There is no uniformity in the bookkeeping of the institutions. Some of them have very good systems, others have very poor systems, and some have practically none at all.

HEATING.

The heating problem is a serious question. An equal amount of space in some institutions costs ten times as much as in others. The committee feels that this problem, with proper investigation, can be solved and a great amount of money saved to the State. The committee suggests that a law providing for the appointment by the Governor of a commission with authority to establish a uniform system of bookkeeping in the State institutions, and to solve and put in operation the best and cheapest heating system, would be of great benefit to the State.

Respectfully submitted,

FREMONT GOODWINE,
SAMUEL R. ARTMAN,
JOHN H. JAMES,

Committee.

STATISTICAL

TABLE OF COMPARISONS OF THE APPROPRIATIONS BY THE LEGISLATURE APPROPRIATIONS FOR THE YEARS ENDING OCTOBER 31, 1902, AND

α This amount is derived from the following sources: Interest on permanent endowment, $20,400; interest on University bonds, $3,600; educational levy, $88,000; interest on college loans, $5,850.

b This amount includes sundry fees collected, $16,289.08; insurance on Wylie Hall, $19,404.90; other sundry receipts, $305.65.

TABLES.

OF 1899, FOR THE YEAR ENDING OCTOBER 31, 1900, WITH REQUESTS FOR OCTOBER 31, 1903, WITH RECOMMENDATIONS OF THE COMMITTEE.

APPROPRIATIONS ASKED FOR.

Average
Number

Enrollment.

APPROPRIATIONS RECOMMENDED
BY THE COMMITTEE.

с This amount is made up of the following: U.S. endowment fund, $17,000; Morrill fund, $2,500; educational tax, $65,933.90.

d This amount is derived from sundry sources.

e This amount is derived from the educational tax levy.

f This amount is derived from students' laboratory fees, sale of old property, etc.

TABLE SHOWING THE AMOUNT PAID FOR INSURANCE AND ARCHITECTS' FEES FOR THE BIENNIAL PERIOD ENDING OCTOBER 31, 1900.

STATISTICS CONCERNING HEATING AND

LIGHTING.

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