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Un dea symboles suivants apparaitra sur la demiire image de cheque microfiche, selon le' caa: la symbols — *> signifie "-^ SUIVRE". le symbols V signifie" FIN". Laa cartaa, p|anchas. tabieeux. etc.. pauvent 4tra filmte i dea taux da rMuctton diff Grants. LOrsque le document est trop grand pour itre reproduit en un seul cilchA. 11 est filmA i partllr de rangiiL|lbp4rieur gauche, de gauche h droita. et de iwutan baa, ah prenant la nqmbra d'Imeges rvAcessaira. Las diagrammes suivants illustrent la method*. rata 3 •lura. J 32X 5 6 \ UNIVERSITY OF TORONTO. REPORT OF STANDING COMMITTEE ON FINANCE. ADOPTED NOVEMBER 14th, .1891. 4 TOJmNT^T PRINTED BY WARWICK & ^ONS, 68 AND 70 FJIONT STREET WEST 1891. ^ I. ■ , Toronto, NovRmber 6, 1891. H. H. Lan(;tox, Esq., ' Registrar of the Senate, University of Toronto, Toronto. Sir —1 It may bo convenient to the Senate tliat the enclo.sed report of the Finance Committee .houi.l l.e accompanied by a .statem.>nt, iu greater detail than would have beeii proper in a report for 1892, of the conjectural position of the University in 1893 under the scheme of expenditure which, in order to cairy out the most urgent rei.uire' mentH of the import of April last, the Committee have felt bound to submit. 1 am ot cour.se, so eiy responsibl,. for the prior pre.sentation, as well as the contents of this state^ment, which ordinarily would ^.av,- \m-n made verballv wh,.,l moving the adoption of the report ; but a con,«ideration of which will, I think? b'o facilitated by the prior distiibutiOM of tins pajx r. ^ -2 The n-venu..s of the University will, in all probability, be at no very distmt period grei.tly^enlarged, as is sut^.i.ntly shown by the fact that otl^rs for the westerly SqnOOnn i ^'''^^f^''^'^''^'^ f'"" ""' '>!>'■■■ <'aaada College block, aggregating over *900,000 have, .vuhni th. last t-vv ,uo,iti,s, been declim-d, the authorities honing to di.spo.se , of lliese * aluable'prop.Tti.-s by degrees at enhanced prices. •5- Hut meantin.e the depression in Toronto n.il estate deepens, an^ffe*- prospect of early relnd by .ales diminishes. Meantime, also, these properties are aboft to become l.urdenson.e rather tf.an beneficial t.v the revenues. For example, the improvements necessary^ oput Devonshire Piac.^ on tl.- mark.vt will involve .. charge or loss of interest ot about .-1,;)00 ; while the annual rharges to be assumed by the University in connection wit , Its aciuisifion of the V. (■ tJollege block, not yet ascertained, may'perhaps re.ach, including a sum tor local improvement, S7,.-)UU. ■/ i f » 4. There .seems i.ut one way of dealing with tlie.se cliarges at present, namely, to pay then,, with interest thereon, out of capital ; treating tliem as investmcmts in the acutisi- tion or development of unproductive real estate ; and charging that estate with the annua paynients and with interest thereon ; a process which, liowever legitimate it may be, Null yet, if long continued, result in tie. transfer of a substantial part of the interest bearing capital to acc(mnts at present almost unproductive. • . 5. Leaving out of the accounts on eith,.,- side the unproductive lands, the condition of the expenditure accotint in 189.}, on the basis of the recent additions tiiereto, and of those suugested ui the aceompanying report, and of those involved in the building schemes now in hand, may be very roughly estimat,.d as follows ;- ^ stntincs G. The ordinary expemliture estimated for I8i)2 is largely .swelled by certain B«Jd":h'''> '''^'''■''^^'"'^^•^ ''"^^"'^"^ ^« ^'>^' ''^P--^ °^- ^^P"l 1-^' ando'therwr Besides these it compri.ses further paym.uts proposed t,. be sanctioned as follows :- ' Salaries , . „„ „ ^ ■ •. $2,894 00 Increases for twelve months to bring Retirement Fund into operation- Payable to officers •. ^gS? 50 Jrayable to fund 2 31'> 50 . ^ _ ^ $3.2QQ 00 ,,=_ - Proportion for nine months 2 400 00 ^°^^ • ■ isr^ 7. Including these Bnms the estimated ordinary expenditure for 1892 is While the estimated ordinary revenue, after deducting $5,000 for Oon- itingent Fund, is (a) This shows a deficiency (met ifp 1892 out of abnormal rpceipts but to be met in 1893 out of ordinary revenue of (b) Add for 1893 three months to lomplete retirement fund increases (c) Ajdd for 1893 net increases in charge for salaries for 1892 already sanctioned as follows : — Librarian Acting Assistant Librarian . Professor, Ethics Lecturer, German Lecturer, French Lecturer, Latin Demonstrator, Chemistry 1892. §900 00 350 00 2,250 00 600 00 600 00 600 00 600 00 1893. $1,300 00 3,000 00 900 00 900 00 900 00 900 00. Totals 35,900 00 $7,900 00 Increase (d) Add' maintenance new Library, conjectured (e) Add interest on cost of Ohemical building provided out of guaran- teed debentures, $60,000 at 4 per cent, (apart from technical equipment not provided for) (J) Add maintenance of Ohemical building, conjectured (g) Add Interest on cost of Gymnasium, etc., to be provided out of guarlinteed debentures, $20,000 at 4 per cent (Equipqient and maintenance to be provided by subscriptions and students' Gymnasium fees.) 96,378 60 91,823 16 4,555 44 800 00 2,000 00 1,500 00 {2,400 00 1,500 00 800 00 Total $13,555 44 being! the' minimum to be provided for in 1893 in excess of the ordinary revenue of 1892, not including any further provision for Mineralogy and Geology, or for equipment of the Ohemical build- ing or for equipment out of general funds of Museum or Main building. **,. 8, The possible additions to revenue for 1893 to meet this exbees of expenditure vmay be conjectured rather than estimated as follows : — ^^ It (a) Fees, School of Science /'. ) Occupation rent. School of Science . . ." ./: I $3,500 00 -_jA Degree fees, Agriculture f-,., . . j ^ T .:t-X t-i- T «.: * :g a.»- ^j ^■x:i:.j »-.i:.i-3 still leaves a deficiency of $3,0^5 44 v^ho\l'nT^!^UZt\'^i^u '^'"'*^'" ^rfi°*«^°y. may be bridged over 'by the adoption in Whole or part of the following expedients : ' ^ • (a) Temporary reduction in customary Library grant, to be replaced - by temporary application to the same purpose of the intere-t on Library insurance fund ^ ^9 qqq qq (6) Temporary suspension of contingent fund ........'..' 5*000 00 (c) Temporary suspension of increases applicable to retirement fund . ." *" 2^312 50 Besides which'there'is" j)os8ible" :— '^" ' ^^>312 50 (d) Increase in tuition fees ' (e) An addition to the revenue from new land sales ............. 10 Some of the conjectures of expenditure and receipt contained in the Finance Committee's Report and some of those above given are necessarily so vague and tl^re are so many disturbing elements and unconsidered contingencies on botS s des of the account, that It would not be prudent to calculate on a favorable realizat ^ but W making use of all the expedients suggested the accounts can be balanced even' on the most unfavorable calculation which can be reasonably made ; yet some of t^ uggestel expedients are so undesirable that they should be contemplated only as a last resole* 11. These considerations show the exceptional gravity of tht situation- and the weight of responsibility which now rests on the Senate^in the discharge of its duty under iT^t Wr'T^ '^' T'""""^ Oommittee. It will be fc,r the Senate to decide whether Afl n '''^'''•"'' '^' S''^' °^^'«''' °* ^h« ^^P^'-t of April last, it is right as pij would d^te""^'-'"' "" '"°""'" '^'"^ "^^^ "'^^'^ ""^«' ^^^^'^-y circumsta^es i;; I J^ve, etc., "^ EDWARD BLAKE. «- <^ V .i T the ma 1. and ha mates < the sai express 2. the sak the Co they rv vant to 3. 1891, a ^ ) ( ■ I J ■ •OTI7ERSITY (5f TORONTO: REPORT or .STANDING COMvrrTEE ON pA^ANCE: .%. ■■ «'•• ■ -November 2ird, lg91. --m /"* theJiluerlr thi:X:,f:x£ fono.in,,eport witU^^enc. to- and jJave oiLll^f ^li;' thl^ 5> ^;^ '''' Burs.r hi^ostimates of the items ^f prob^le re«,ipt. ' nrnterof the rohal ir^vn n • '"''i^''" ^-^^^^VF and the lieads o^-dep^rtineftts e^^i- ^ZZ^^^lZ^^T'T'^u^'^'^'^T''^ "^'" and. considered and amended ' expressed Tnd thev ann 1 , !'■ ' "'"' i' ^''''^''''' ^'"•''- ^o'^clusions as hereirmfter expressea, ana they append a resolution ot tM Boai'd" thereon ^ ^ RECEIPTS ACCOL'Nt— rjTCOME. - « ' l." .(jKNKUAL ilEVENUE. (a) Interest on balan^e^ijurchase moneys (old salef "^V"^^ vTnity") ^.'''".".''. P.»«I"''^««>""ney8(new sales, Devonshire place ar,d /^r y^ (b) Interest on loans .... , • 1^ ■ . • . i. . . ■:.'..■. Interest on debentures' ii«H'l"H"/l¥'''"'"' "" '^<='"''''*'-«i''ip"foi»ndations to oe written to the credit of that^count, for 18U2, «1,S»6 ; written for 18^J1 11,010) (0 Surplus interest on general bank balancps:i„eludi„g intetest at f, per b«ild.ng oVbSlege '^:°"''^''*'' by arra^gen.ent, made during (rf) Rents (other than Park) Rents, University Park ..~v BtHldlng. ^ p..posy b^^S.'^^tlf^^^ Carried forward '']"'' / $ 0. 798 00, 1,682 40 36,415 33 21,758 9^ 200 00 3,373 00 8,324 Oct 1,200 00 72,653*66 35,406 97 ■ *21,866' 02 ■4^120 83 2,^56 07 9,005 47 74,178 26 •=J ig-A 1^. M General Retenije- — Contiriued. J^ Brought forward , (e) Feea, University and-ColIege :— - ' To go to University and College 820,380 00 To go to Medical Faculty 820 GO (/) City payment s •, (p) Transfer fees (h) Dividend on bank stock •. , . (»■) Casual accounts :— Insurahces re Mortgagfes Total ■ .; Deduct for allowance for loss' of and reduction in interest. .. .tm. . Total general revenue for year Estimate, 1882. 72,653 66 21,200 00 6,000 00 50 00 24 50 99,928 16 1,000 00 98,928 16 Receipt, 1891. 9 C. 74,178 26 ; 23,369 89 6,000 00 . 38 00 24 50 67 18 103,677 83 103,677 83 II. Interest on Sp,ecial Fun D8. (k) Bank interest on building insurance and grant fund, to be written to credit of restoration of building account. (0 Bank interest on library building fund (donations), to be written to ^ (yedit of library building fund *^. ^ - ■ ■ ■ (m) Bank and other interest on library iiiHurance fund (books), to be written to credit of library insurance fund (Ixxiks) account •.fh) "Bank interest on library rentoration fund (books, donations) to be written to credit of, library restoration fund (books) account. ^ (o) Bank interest on fui^ture and utensils insurance fund, to be written to credit of restoration of furniture, etc., account (p) Bank interest on muaeum insurance fuipd, t ) be written to credit of jestoration of museiun account (9) Bank interest on residence extension fund, to be written to cre.>r annuni !r3,244..")G : of wliich, however, onlv a part was re- ceived during 1891, as the transfer of eapital occurred ' ' at various times during tlie y. ar ; but e\en a.vyuuung tiie whole !is a loss for coniparativ" purposes it would '■''i'^'' .. 3,211 oG t Making a total of ^ ^.n- ,^^ ^ (),09.') 92 Still leaving an apparent deliciency of <5j iTfTTT 9. So far as the committee can judge, the r .maiuing appirent deliciencv is 'mainly fine to the working of the accounts of the special funds. ' 10. These funds (which were enormous in 1891, an, I whi.h. though : .'raduallv le.s senmg dunng 1891 and 1892 as the capitals are appli.^1 to their nroper obj^vts, are still very l.rge) l,uve l.ceu invested to a gn.it extent at rates of inten^t higher 'than the bank rate ot 4 p-r cent., partly on mortgages, but mainly in teuiporarv advances to IT Col- lege during the bu.ldin,' of the colle-e, in „ntiei|.at,on of the re.lu.tion of its endowment II I'}' these luean.Ha coiLsideruMe protit w.s mad, in 1891 over the bank inten.st cred.it. d to the fund... I he capital being imw dindnished this .source of i.rotit has of course, diminished piMportionateb,. 12. The committee observe that a iaru'e amount of the.se funds is exi.eeted to be paid 0)1 .luring the .■urreiU, y.-ar ; au.l it o,vur., t.^th.-m tliat, the resulting further .iimiuu- tion of prod may not hav,. b.vu fully t.k.-u into .•eomit u. the estnuate submitted an.l that It may be m-cessary to draw .„, th.. suu, ,.f .?,^(Jn() ap,,ro,.ri;,t,Ml to cont.ng..nt' fund in onler t.. me.-t this .hmi.uition. I^u ,h.. .onnMitf,. m.t having .nv,...tigat..,l theeamtal account of tlie luiiversity can ,h) no m.-re llini tl.ro a ,„,l this su.'ge.stioi? 13. In this conm.ction ti,,. .•ommitt.... su,.,.'.st that ii' is u;,rthv of e.u.sideratiou wheth.T a plan shoul, not be a.h.pt..! showing in de-ad tfi.. (luetuati<.,H in, an.l totals of the liquid capita! ot th.. (.nivrsity from year t., y..,u, u„i its e„n,Mtion at the ch^se ot each year, commencing at latest m the y.^ar 1880. and ronliiu.ing tlie a.'count for Ow future. " Hl'TAIlS. Dealing witli the items the foll.nvjng nMuirics o, .'ur : - i'l) I lit m- si 1)11 /')irr/iii.-f' Mohi'iik. 11. It will be observed that tiie ^u•u^ ui mU'w^i on fmrchas.- nionev is inrreased by ' tie amount to .■om..m from mortgages on sales in i)ev..nslnre I'la.e a.ul the vicinity M was hoped tliat this amount would be larg..|y ,n . >, , ss ,.t the (igures given ; and some sales are still in progress, winch, tf ,.,„,pht...l. will ad.l .v4,\()0() to the liuui.l capital • init the urm.r.iepr.ss.oninr,.al est.ite has .lisappointed exp.ctations, ami the UniveVsity hiiK to detd with reluctant instead of willing pun hasers ^ Besides, in order to sell Devonshire Pla.e ut all, it was neces.sary to provide for its a|. pavjng and wat<-r supply, involving a large ..xpemiiture of ...pital to take pla.'e heyi-'lr^ ltisn .)! safe, t heref ore, (o .■ alculat .. ,m. any further increase m tt../..,.u, ^^thni T^rrarrn tor mn ,u,rrmU yeay^^Tu,UKT.TTie sales .,f next sprintf nrnv uuprdve tboBituatioii for the year 1892 3. ^ ^ ^ itt 11 (i) Interest on Loans and Debentures the amounts a. invested at 30th Junemoi / Tl Z I .^^^t^'fd as was exigible on be made for these niatters and in r - n !ll ^^ "^ '] ''^^'°"'' ^^'^^ *" allowance must estimate is proposed ^ ^"'"''^ ^ '"^^'^''^'^ ""^ ^^^'^'^O ^™>" ^he gross ((•) rntPi-.'st on Gntr.ral Bnnk Balances- etc 17. ''''k' <'8tiiiiate for rents, other than (TniviTsifv P., -It ....„f= ; ■ ,• tation of an enhancement on a re.Hnvahle ie " d 1 i , '' 'l'.."'='-«''^^«'l '-^ ^'^Pec- grou,;;!;::ror'H.ev;;':Mt1.r7^'7p''''''T'"^''^" ^^^'•^"^ >'-^'- - ^^"''— ^-^ matter will ie c ed i /t a o '''"'' "'T'''''^ '^'""'^''^ '^ '^ ^'''P^^^-1 ^hu the closMl in tune to .ecure .some rHc,.,pt from it before the end of the year. 1") "/"/ (r) /■•-,..>•, T air,', -sit, I and ddlcjr. aceounte.lfor bytheftrt tie.re.r, ^ of !?i.5„J69.8l) for 18!)1, is in part not u.n nv ..^. t. En;:/;^;;::;: ;-h;r:;::;;r;;r;h:t*;:^ '"« ^--"- ^^^^^ } r, vui. th. Ji'^"-trar.se.stim:ue of the probU.le receipts for the current year Taiui,atki) STAi^:jii.;\T oi.' Fees J:eckivkd. ■*" I'^rtliinati I 1S!U '2. 1«!K)-I. tHSl) 90. l^eciur.. F..,>. in I'Mi, .i-Mtv (',,11, ^,,. K.v..mi;iat„,n F..,.., I-V„ltv..|- Artn ^ l>i>fr5 !t2.5 1.100 188()-7. 7,11.-. 2,577 iir.0 1,247 .t20 120 1!K) 575 520 I' 12 Medical Faculty Fees. I 20. These fees, it will be observtd, do not include any of the fees charged by the Meilical Faculty for tuition of the medical students, all of which, under the arrangement« made on the establishment of that Faculty, goJ;o a special account for, and are devoted to, the service of that Faculty. 21. Surpluses have accrued on the operations of the Medical Faculty in various years as follows : — 1888 : $1,785 97 1889 .. . 539 25 1890 1,720 72 1891 1,278 02 $5,323 96 These surpluses have been placed to the credit of a Medical Faculty Surplus Account, on the balances of which interest at 5 per cent, hns been allowed. The amount of principal and interest on this head would be : Principal , |5,323 96 Interest 351 80 $5,675.. 76 Examination and Degree Fees in Medicine. 22. The Examination Fees and Degree Fees in Medicine have been written to the credit of the same account for 1888, 1889 and 1890, but not for 1891. 23. It seems that during last winter, the ^Minister of Education, having heard of these credits, had an interview wi.h the Olianc.llor and Vice-Ohancellur, on which occasion he objected to them and pointed out that the amouivts sliouid be written back to the credit of the University on the grounds next mentioned. 24. It appears to us that these amounts do properly belong to the general funds of the University, which performs the examiiiiilionH, pays tlie cxpciiSL's, gives the certiticates and confers the degrees. The amounts involved arc as follows : 1888 |!2,;i90 00 1 889 2,2 1 00 1890 ^ 2,342 00 $6,942 00 To which interest at the baww rate, amounting to S720.34, has bccin uddtnl ; in all $7,662.34. 25. It appears, howov<»r, that under the arrangements m.idie Medical Faculty should be devoted to that faculty ; and we suggest that it should be written to the credit of the Medical Faculty Surplus Account in lieu of the sum now appearing Vs examination fees, which should be retransferred to the University. Adding the interest as before, the amount will be : J'"n^'Pal ,..."... g $2,360 00 I^t^'-^st 150 60 Total $2,510 60 27. It also appears (see Report, page 84) that Mr. A. 0. McKay was employed temporarily last year at a cost to the Medical Faculty funds of $400, to do work in the Department of Physics, properly University work required under the new curriculum and It seems reasonable that this sum should be written to the credit of the Medical faculty Surplus Account. RkSULTS of SUOGESTIONS. ^T J^\ P*" addition of these two sums of .$2,510,60 and $100 (in all $2,910.60) to the Medical Faculty Surplu.s Account of $5,675.56, would show a total at the credit of that account of $8,586. 1 6 in lieu of $ 1 3,338. 1 0. 29. If our suggestion be carried out the same principle should apply in future and lu ''xr'f- ^7.!"^'" «^ ^*^«« '» "1 the estimate divided, so as to state the portion assigned to the Medicid I acuity. * *u Ti^^j-^^'^l^*^^'' suggestions be adopted they will result in the transfer of $4 751 94 from the Medical Faculty Surplus Account to the general iunds as an abnormal receipt for the current year. '^- Dkgrees in Agriculture. 31. Itis t-A be observed that hitherto no fees have been charged for degrees in agriculture, given on the instruction at the government institution at Guelph • while the University has borne the cost of the examinations for the.se degrees as follows.: looo , A'i'TA. 07 logo '■'.'.'.'.'.'.'.'. 314 6^ OQ, • 247 00 '"^' 271 05 '^°^^ • $1,156 77 32. It is suggested that, as those examinations, for a very small number of candidates ware undertaken at the request of. the Government, they should pay the fees in the past ana m the future. . « ^ f Library Fkks. 33. The Committee suggest that on the occupation of the new library'building, with Its great additional facilities, involving a large additional vearly charge, a small library fee should be charged to all students from all institution's availing themselves of the 1Tw1,T"k'\*"^ of the Arts courses in the University or University College, the proceeds of which charge «ho,.ld go toward.s the expenses of the library ; and they Recommend that rLureT ' "^ '■®*"'**'""^ '"'^'^'"^ ^°'" ^^« «8tabli8hment of this oharge should be FHKB OF 8T UDKNT8 PR OM TrfK SoHOOL OF PRACTICAL SoiBWCB. 34. There are about 100 students from the School of Practical Science who have been receiving instruction from the University Faculty in Physics, Mathematics, (Chemistry and Mineralogy and Geology. ^ 14 • 35. By sf;c. 5, sub-sec. 4, Cap. 230, R.S.O., the lectures of the University faculty, with certain exceptions, are free of charf,'e to all students matriculated in the University who, are enrolled in a federating university or in University College or in a federating college, and who enter their names with the Ivegistrar of the University faculty ; V)iit in the case of all other students the Senate shall determine the fees which shall be charged for the several courses of lectures in the University. 3G. The Senate has detcrnli>ied that 820 shall be charged for the fees ot .students attending niore than three coursesof lectures ; .Sll foi- those attending two or thiee single courses, and .?G for those attending one single course.' It may in this coiuu'ction be worthy of consideration wliether the fees .should not Ix; .SIT) at leaAt for three courses. 37. The students from the .School of Bj-acticai Science not bciiWinatriculati'd in the. University, nor entering their nknic s with the llegistrar of the I'niVcrsity l-aculty, do not come within the above statutoiy {iroAJsitjii for free tuition ; the University reaps no benefit from th«>m by means of examination or degree tees ; the University is put t.i con- siderable additional exp< use in some of the I )epiirtments in providing for their tuition ; and they properly slmuld, as Imt for the jirovision next, mentioned they would, ceme under the operation of the regulation.as to pa\ Uieiit of fic .s. 38, J'.ut liy the statute of Senate No. 20S, ,,f October ISth. ISSl), respe.-ting the atliliation of the School of I'ractical Science, Sec. 2, ii is provided th.it "all regular students of the s.iid School shill enjoy the same exemption from f es as is accorded to students nnitriculated in the University and exem|it<'d tj-im payment of fees under the provisions of IJ.S.O., \^S~, Cny 2.'U), sec. .'), sui) sec. {.'' 311. It thus appears that tlie^e students, though in (piite a dill'^ient relation to the University, have been liy the alliliating statut,) /)in/erv.d that any amounts for l)indi*» books required in conneetion with tiie re.-ton,! ,on nv;!! ;,roperly fonn a chai-e on th,^estof\tion funds. (''•) Surplus Liromp,, ISHl. i:5. 'i'he Hursur repons that owii;^ t^, an underestimate of revenue and an overesti- mate of expenditure .-i .surplus of iiicoiue accrued on tlie operations of last year amount- ",'" !? ;t' *'■,'■' ^"^■' •'"•^'''^''l*- f'T tlie .-urreiit ye.ar. Ibit the receipt is nhnormal, and should, hke that from t]:e transterr.d fees, be denoted to speci.l, rather than to ordiimrv ser\ices. . ^ Estimates ok Fxi'Endituur:. v. ■ ■1 1. The committe,. called for re.piisitions from th.; various departments and they transmit with this rep.orr the repjif's wliirji they have received. ■lo. Ill deal in- with th,. esuniates they have endeavored to allocate the amounts to the appropriate funds : a'^ far as po.sil)le. provi.l;n- for ti.xed and ordinary chargoa out of the ordinary revenue ; and s.vkin- to appropriate to special service.^, or expenditures of 'a more lastin- natur,', and m a few cases to unpaid grants of former yijars those abnormal leci-ipts wiiicli eminoi l.e eoiinted on to recur. Plittl'osr.I) Kxi-KNIHTIKKS OIT OK AllNOHMAL RkVENUK. 4(). The expenditures of tliis nature recomnu'iided are: Insuriiiicn for future yearn This item, due to tiic iidoiition of tli.' ihrot' yearn Hystein, in at prosunt con- jectural. TliH ii.'u rate of iiimirance nu the main IniildinK if 1 per cent., but It n lioped that on eonipletioii iniiiroved conditiouH will reHult in a reduction of theratf to .70. It isalno lio|».(i thatarehatH may be obtained on the inmiranoe on the bookn ho mw\\ an they are trauRferred to the fire- proof Klack-rooni now in procesn of erection. Printing and preparation of last year's Calendar Chemical Laboratory : — R*>vi)te .if the unexpended balance of an old appropriation for special apparatus % Rprtttfl of the nnexppntroiT BBTttTirB of an bW ftppropriation for aYipar atu«t for examinations Carried forward 888 82 220 00 « c. _ 1,600 00 439 80 1,108 82 3,148 6a ^ 16 Proposed Expenditure out of Abnormal Revenue — Continued. Brought forward . . Physical DepartmeM — Workshop fittings. . " Laboratory fittings . " Supplementary.... Mineralogical and Geological Laboratory — Apparatus and fittings Psychological Laboratory —Amount already expenile4i,t)f a former a|)pro- priation of 8900 for apparatus, taken out of Museum Insurance Fund and to be recouped thereto do Revote of balance of same appropriation. do do Revote of amount of a former appropriation unexpended to be spent for same purpose 669 00 490 17 55 00 Fittings Mathematical DepKiTrnent— Apparatus Political Science Department— Class Room Maps. Classics— Class Room Maps and Books English— " " " French— ". " " German— " •' " Italian and Spanish— " " Oriental Languages— " " Biological Department, Physiological Branch -Apparatus Biological Department— Completion and fittings and furniture and grounds of new building No. 2 (exclusive of Museum fittings, $3,000, to be pro- vided for out of Museum Insurance Funds) 454 78 445 22 200 00 351 00 The amount expended out of capital on the new building No. 2 up to 30th June, 1891, wa;8 The further expenditure to October 23, 1891, is 84,^48 93 The estimated cost of completion, mainly in fittings, etc., is 5,701 28| Total for the year Making a grand total of . The expenditure on Biological building No. 1 has been — Out of surplus income $24,966 77 Out of capital 32, 160 77 In all.' ^~. 61,590 49 10,250 21 Making a total expenditure, actual and estimated, on both buildings of It is proposed that of this expenditure should be charged to capital, leaving chargeable to income Deducting therefrom the amount already so charged there remains to be charged -making^tfae propo»ed gnnt. :- . ..._ -7=^^=:^ Total of this class of expenditures , 71,840 70 57,126 64 128,967 24 100,000 00 28,967 24 24,966 77 4,001 47 9 c. 3,148 62 1,214 17 1,100 00' 1,451 QO 750 00 30 OO 25 00 19 00 48 90 53 00 22 76 23 00 800 GO 4,001 4Z 12,681 92 I c. 3,148 62 1,214 17 1,100 GO' ,451 oa 750 CO 30 00 25 OO 19 00 4B 90 53 00 22 76 23 00 800 00 001 47 }8l 93 17 47. Fj-oni the abnormal receipts filQosA tr this total being deducted '.'.'.■..■.■.■.■;; l.'..".'.";.' ." ." \\\\ 12681 92 there remains a balance of those receipts S6 604 84 whereout the Committee, much to their regret, are obliged to propose the appropriation of ^^^^ ^^ to meet the expected over-expenditure out of ordinary revenue : leavinc^ an ultimate balance of ' ° ^^ Q^q -^ fTni^? f°PT''"?«on^ tTie .vear-.a balance only reached by dispensing with 7he con- tingent fund m 1890; and in any event not more than adequate to meet unforeseen contingencies of revenue and expenditure. .. Ordinary Expenditlhe. 48. The Committee concur most heartily in the view of thu report that it is inad visable to create ordinary and permanent charges in excess of the ordinary and perman- ent revenue ; and they have gone to the utmost limit of prudence in their desire to meet the most urgent requirements of the report during the current year. In this connection It IS necessary to attend to the future as well as the current charge. 49 It is to be observed that the amounts of money expenditure for maintenance, etc of the new Main and Biological buildings are necessarily conjectural ; and, also that ChluXaT CkJin ■"'' ^' o<^<^asioned shortly ky the occupation of the Librar; and 50. The estimates in brief, propose to meet all the requirements classed in the first degree of urgency in the Report, including the establishment of the "Retirement Fund with the exception of th Demonstrator in Physics. 5h It is to be observed that, for the bulk of the new salaries and' for the payments to the Retirement Furtd, only nine months' charge falls on the revenues of this year and that the adoption of the estimates inVolves a necessarily increased charge for the' sue ceeding year of 83,150.00, reached thus :— , ^ ^ three months' retirement fund increase . Professor of Ethics, three months' salary and rotirini? fund Lecturer, Latin, " " • French, " German, " Demonstrator.Chemistry " Librarian, " Bursar, Reffistrar, Professor Political Science, Professor Mathematics, Professor Physics, Demonstrator Physics, Professor Chemistry, Professor Biology, Lecturer Physiology, Lecturer Italian and Spanish, Professor Logic and Metaphysics, Professor Greek, Lecturer Greek, Lecturer Latin, Professor Orientals, Professor English, Lecturer English, "♦ J i e ctur er Fr«aeh, - .- — ,. - -^=^-:-: and increase. 750 00 300 00 300 00 300 00 300 00 400 00 60 00 50 00 .50 00 50 00 26 00 50 00 25 00 25 00 60 00 60 00 60 00 25 OO 60 00 60 00 50 00 60 00 5 50 00 3,160 00 2 (U.) 18 52. It is to be further observed that the Oommittee have been unable to propose grants for the Demonstrator in Physics, or the officers named in the second order of urgency, or in respectof certain increases and grants contemplated by the Report, and proper to be made at the earliest practicable moment. With reference to the officers named in the second order of urgency it may be convenient here to note that they include a Lecturer in Mathematics, omitted by obvious error in the summary of the Report. 53. These considerations will show in how straightened a condition the University stands for funds ; and how important it is to increase its revenue at the earliest moment, and by all practicable means. 54. It is only in reliance on such an increase, to be attained from interest on land g^les to be made during this and the next financial year, from rent for the sitf of the School of Science, from fees, and from the operation of the proposed Provincial guaranty of building debentures, that the Committee venture to propose the creation of the charges involved in the estimate, coupled with a provision that in case in any future year the income of the University and College shall proVe ina(le(|uate to pay the increased pro- posed in order to put the retirement fund into immediate operation, in addition to the other sums nece.ssary to the service of the University and College, sucii' increases may be suspended in whole or part for such year to the extent to which the Hiime are appli- • cable to the retirement fund. The committee feel that the best 'interests of the University imperatively require the earliest and most energetic etforts to enlarge its revenues, which are at this time (owing to the depression in the real e.state market of Toronto) quite at a • standstill. Scheme of Estimates of Expenditlke and ^{ixommendations. 55. In the preparation of the estimates of expemliture an effurt has l.T'en iniidf to systematize and detail the votes, and to give such exphiiiations aii^l eoiupaiative informa- tion as will sho\^ the reason of tho grants, and tlfe changes in tlicscnie. But tlie details and information, on this tirst oc(5asion, have not beiiu given so fully as tiiiiy b" done in future years, when the labors of the Committee will not; involve tJK^ inauguration of a new system. (^ 56. It is recommended tliat the plan fiow'adopted, witli such improvements and such further details as experience may indicate, be continued in the I'uture, and the columns" showing the increases and diminutions in thevot(^s be added. 57. The estimates being limited to expenditures out of income, .the Oommittee have not, save where necessary in order to deal with income, gone into tho expeiuliture out oi the capitals of any of the funds, but thoy have, noted for the information of the authori- ties t^ requisitions which have come before them payable out of such capitals. Method of Dealing with Appropriations and Expenditures. The following recommendations are made : — -^ 58. That no appropriation not expended during any financial year i)e deqmed authority for any expenditure during the next year; and-that application must be made for a re-appropriation where required. '^ 59. That hill details of all expenditures under general appropriations, as f^ " Sup- plies " and so forth, be given in the accounts laid before the authorities. / 60. That the accounts of such general appropriations be, as far as possible, sab- divided and particularized, bo as to admit of scrutiny and comparison. EBTiMAaBS Summaries. * 61. Annexed herett are the summaries of the estimates, the details and explanations of which are transmitted with this report. r EDWARD BLAKE, ' Chairman. « ^s 19 ,^ SUMMARIES Of ESTIMATES. (1)— Detailed Summary of Salaries, Year 1891-2. y ^ K- ^ (1) Hursar's office. (2) LiV)rary (.3) General as between University and UniTersity College . / , (4) I'enfiionH ■• (5) University of Turonto, penei-al . (()) Teaching staff, etc., ruiversity (u) ISIddern fjistciry .......' {h\ I'olitical Science ■? ■ (r) Mathematics , ('/) I'hysict-.^. :>. ' r ' _ , {< ) Chemistry ,- i. (/) Mineralogy andXIeology ^. . . . (.(/) Biology -. * . ^ (A) Italian aniSjianish. ., : > (i) Logic and Metat*hysicsr (7) 'feaclVrng BtafI, etc.,- University College [k] Kthics (/) Greek : (m)" Latin (nHOriental Literature (o) English . . . : ; (p) French (v)^erman (8) University College, general « •f Total EBtiifete, 1(^-2. 8 c. 2,381 25 1,490 00 4,070 00 1,144 00 l,',tl0»00 2,800 00 .5,(150 00 .'^fl.vO 00 5, .52;-) 00 4,97!) 00 » 3,800 00 t),449 00 2,1,50 00 3,400 00 2,500 00' 4,825 00 ^2,750 00 2,660 00 4,800 00 2,750 00 3,100 00 760 00 75,163 25 J Paid, 1890-1. 1,950 00 ^ •>vl46 00 1,220 00 1,640 00 2,800 00 5,500 00 3,000 00 6,800 00 4,178 00 3,675 00 6,094 OQ 1,.500 00 \. .3,250 00 ' 1,250 00 4,850 00 1,750 00 2,000 00 4,500 00 1,875 00 • 1,375 00 760 00 es.MpK) 20 (2) — Estimated Expenditure, Year 1891-2 Summary, includimj Salaries. 1. SalaHes and pensions : (a) Salaries (inclusive of Buroar's office, President's hou.„ rent and of Ketirement Fund). (For summary of details see previous page) t; (b) Pensions 2. Bursar's office (exclusive of salaries now ap- pearing in salaries statement) $1 175 00 Of which i to U. C. College '293 75, Three-quarters to Univsrsity $881 25 3. Expenses re investments, etc 4. Scholarships 5. Examiners .^Jj;^.,. : ,*.... 6. Library (exclusive of salaries). ' ■. " expenses during restpration temporary salaries during restoration 7. Telephones 8. Insurances .O., - .' " (For future years) ] , .', 9. Main building : ' j\. '• ' Repairs, maintenance ,of i^ and gas (salaries excte 10. Grounds (exclusive of salaries) k,. 11. Chemical Department : Materials for lectures Balance of 8pecial.appropria ^ _,^_.„.„„ . Special appropriation for exaB^iuaJtion^paratuB re, etc., fuel, water 12. Biological Department : Kepaira, maintenance of structure, fuel, water and gas (salaries excluded) Laboratory supplies, etc !!.'!!!.. Apparatus for Physiological Branch ...... . .... . Museum wing, for completion, including fittings, furnishings, roads, fence, etc 13. Physical Department : Maintenance and Laboratory supplies Fittings for workshop Fittings for Laboratory ............][. Further fittiftgs , 14. Mineralogical and Geological Department ; Maintenance Apparatus and fittings .......!! 16. Ethnological Museum, sundries Carried forward . . . ."^ , . u 3 ■5 a K ■ X 234 83 201 50 993 09 .217 86 254 62 • . t • '•' • • ^ 50 27 ■ 21 I: 8TIMATKD ExPENDiTUBB, Ykar 1891-2— Con^inuerf. Estimate, 1892. Brought forward. 16. Psychologic* Depart nent : Maintenance and supplies ^ititinR* '.'.'.'.'.....'.'.'.'.v.'.'. InstrumentH and apparatus (old grant)— J „ recoupment of museum fund out of ab- normal receipts $454 78 Amount unexpended. ..', 645 22 17. Stationery, University '. ' 18. Printing, (University, Jncluding calendar for year). Printing and preparing calendar for last year '. 19. Advertising, University 20. Incidentals, University 21. Stationery, University College 22. Printing, University College ! J.3, ^dven(ilsm|ri University College ZlTlncidentals, University pDllege [ 25. Mathematics, apparatus 26. Political Science, claHt- room supplies < 27. Classics, 28. English, 29. French, " " 30. German, " "... 31> Italian and .Spanish, " " 32, Oriental Literature, " ." ^ Totals '.....,' -lis. o o g-^ c4 b H ki t>s® 3 O I qQ -^ ^M M..I cS 3 O 9 C. 3,575 00 0) 4 Ph » c. 9.824 46 351 00 1,100 00 O 3 w 3 O f 3 >■' Pli OS 00 ■3 a $ .. c.| $ o, 92,403*60 84,454 87 300 00 439 801 680 00 2,570 00 V._ 3,675 00 750 00 30 00 25^00 19 00 43 90 53-00 22 76 23 00 75 00 100 00 100 00 60 00 50 00 955 40 1,838 37 140 20 100 OO 256 26 24 25 36 50 12,681 92 96,378 60 87,807 85 Total estimated expenditure out of receipts $112,635, 52 •t»j-. 2| Detailed Estimate of Expenditure, year 1891-2. Salaries [Report, paijr 47.) (1) Bursar'g Office : - Bursar (Retirement Fund increase Cct, ^200, for 9 months S150, all res Library Assi«iant in IWl (ntiw ading Librarian). . 120 00 120 00 (3) General as.bet.w.'en rniversrt,v and University College : President wilso p.ijd a.i I'rofe^Hor of Modern History) do iKMiHe nut Janitor .... ^ do .as Surtdivy r;..nstabie (f.n-rnerly iTJclud.'d in " (iruunds'')! (jardener (4u-nierly included in " (Jroundn ") do .( 00 84 00 312 00 4,14«t 00 1,000 00 144 00 7(i 00 ■1,220 00 400 00 750 00 200 66" 190 00 F. L. A (/) M I'l F. IWOfr - 1,640 00 23 Detailed Estimate of Expenditure, year 1891-2. — Continued. Salari{:8 (6) TeachiiiK Btaff, etc., Univernity of Toronto : (a) Modprn HiHtory : Professor (also paid as President) Estimated amount year ending 30th June, 1892. (i) Political Science : Profestior of Political Economy and Constitutional History: JRetire- ment P'und increase Cw $200, for 9 months gil50, all reserved and written to credit of fund). To officer Reserved for Retirement Fund Professor' of Constitutional and International Law TVofe-isor of Roman Law, .Turisprudonce, and History-of English Law. Fellow in Political Science {Report, paijc 4'K) ' ** ■• / ((•) Mathematics : Professor (Retirement Fund increase («' $200, for 9 mouths |150, all reserved and writti'U to credit of fund). To officer Reserved for Retirement Fund Fellow Fellow id] IMiysics: I'ldfi'^sor (Retirement Fund increase ri; $100, for 9 months $75, all reserved and written to credit of f\md). To officer Reserved for Retirement Fund Demonstrator (Retirement Fund increase (w $200, for 9 months $1.50). To otticer Reseived for Retirement Fund . . . .' • Fellow '.'.''...'.'.'.[ Meilianicttl .Assistant (also Superintendent of Electrical Plant) .... Temporary Assistant Ijecturer (A. C. McKay, Report p. H4, in order to put on pro|)er basis pecuniary relati(ms between Facidties). . . . (() Cfiemistry : I'rofesHDr (Retirement Fund increase (W $100, for 9 months $75, all reserved and written to credit of fund). To,, nicer Reserved for Fletirement Fund I )emonHtralor, 4salary (,(. $H00, for 9 months $600. ) To olficer Resej-ved for Retirement Fund Fellow '..'...'.['.'.'. Lecture Assistant Attendant (9 months in 1890-1) '.'.'.'.............'.".'..... (/) Mineralogy and (Seulogy ; Prof es»< ir Fellow Attendant (part of ye ar i n IHltl) . .. . 2,800 00 2,800 00 3,000 00 160 00 1,000 00 1,000 00 500 00 5,650 00 2,500 00 160 00 2,500 00 500 00 500 00 500 00 3,650 00 3,100 00 75 00 1,573 13 76 87 500 00 800 00 400 00 6,525 00 4,979 OO 3,100 OO 500 00 2 Q0 00 3,800 00 Amount paid year ending 30th June, 1891 $ c. 2,800 00 2,800 00 3,000 OO 1,000 oa 1,000 00 500 00 5,500 00 3,000 00 3,100 00 1,500 00 500 00 " 700 00 5,800 00 3,100 00 75 00 3,100 00 570 00 30 00 500 (X) 200 00 504 00 1^)00 00 200 00 37U 00 4,178 00 3.100 00 MO 00 3,675 00 24 Detailed Estimate of Expenditure, year l89\-2.~Continued. ' ■♦ Salaries. C Report, page 60 j. (g) Biology : Professor (Retirement Fund increase (a |100, for 9 months $75, all reserved and written to credit of fund). To officer Reserved for Retirement Fund .\ ■'.'.'.'.'.'....'.'.'. ... Lt*«turer in Physiology (Retirement Fund increase ra. i2do for 't months $150). p To officer Reserved for Retirement Fund ......'. Fellow Estimated amount year ending 30th June, 1892. Sub-curator of Museum and lecture attendant in Bioi.igy .. . . Attendant and Caretaker of Biological Buildings (missed 1 1890-1) Wages of b0.') ' To officer R«servef94- ) ' ,,,..; ^ 4,825 00 1,573 13 7f) 87 570 00 :w 00 1,000 (X) 2'M (X) 1,250 00 3, 100 00 1,500 00 250 00 4,860 00 l,f)00 (K) 'i,im 00 I i.7r.o 00 (Ri (n) Orien A I'roff v-»:i* ^jk <')) Englif Profe T Lectu T ip) Frenc Lectu T R Lectu T R Fellov ( <')) EngliHh : Professor (Retirement Fund increase at $'200, for 9 months $150 All reserved and written to credit of fund.) To officer Reserved for Retirement Fund Lecturer (Retirement Fund increase (a $200, for 9 months $150 ) lo officer Reserved for Retirement Fund {p) French ; Lecturer (Retirement Fund increase (d, $200, for 9 months $150.) I o officer Reserved for Retirement Fuiiii Lecturer (.Salary (a $!<00, for 9 months $(ioo. ) '• ' ' To officer. Reserved for Retirement Fund . Fellow (2 Fellows in 1890-91, each half (Jern'ian,' V ft $500 V 1 for months (a $250, i = $125) $260 ( lirport, paijr fi'l ). (q) 3_ o ca « S c 120 00 60 00 120 00 70 00 (K) 00 tiOOO (iOOO 50 00 75 00 50 00 f.0 00 75 (X) 50 (K) 100 00 45 00 (iO 00 ()0Q0 (10 00 1,225 00! .1 Examiners : Arti " (supplemental) Medicine " (supplemental) Law Engineering , Dentistry . . .- Agriculture ' \ M atr iotilation (s ubject to be dimini»hed by refund from Victori* trntveriityT: ■M £ ■S.9 "8 00 E 100 00 t;75 00 400 00 100 00 r.20 41 400 00 400 00 1,175 00 1,120 41 881 25 840 31 500 00 300 00 800 00 (;42 47 412 85 1,055 42 120 00 .50 00 3,000 00 1,100 00 700 00 2C0 00 140 00 aooo 310 00 270 00 J 20 00 (;ooo (;o 00 (iC 00 50 00 75 U) 50 00 (iOOO 75 00 50 00 tiOOO 00 00 ()0 00 ,010 00 l,!W8 14 585 05 CUfi 97 140 «K) 22«50 27105 200 10 5,949 10 1,844 94 6,7(«5 26 27 "8 00 •a 1 B 100 00 f)20 41 400 00 412 85 1,055 42 120 00 50 00 J 20 00 flOOO t;o 00 (iC 00 50 00 75 00 50 00 f.0 00 (iOOO (iOOO ()0 00 1,010 00 5H5 05 (!% y? 140 (K) 229 50 27106 1,844 IM a.im 26 Detailed Estimate of Expenditure, year l89\-2.— Continued. Expenses. Library (exclusive of such of the salaries as are chart^ed in salary list- Customary grant, 82,600.00. Periudifcals BooJtB and binding ..........". Expenses (ordinary) ..'... ' ' (chargeable to restoration) .'....'.. . . .. E-'^TiMATED Amount kok 1891-2. o « a a c :9 OJ as a 1,000 00 Details of expenses : 1. Carriage ^^qq qq 2. Commissions 200 00 3. Insurance on sjiipments 200 00 4. I'acking oases, etc loo 00 5. l*ostage drafts, etc l.^iO 00 6. Library furnishings 150 00 7. Office supijlies ]50 00 o t O cS « c ^ S c. D SI c Cm - '3 a noo 1,450 3i"'0 00 00 op Temporary assistance chargeable to restoration ; Acting Librarian at $300 for 6 months . . Three women assistants at J260 Porter *1,350 00 Telephones : University main bull Biological building . Bursar's office ling 8. Insurancea. (for future years) Main Building : Maintenance of structure (salaries estinwted on salary list fcjr 1H;)2— Repairs, including carpentry and plumbing, occasional labor. Fuel . . Water Gas . . . sundries. N0TK-He<,uisiti.mH have been mad(. bj the Faculty to the Board for *4,028^22f,jr furniture ■■uid fittings for the'restorsd main building but this amount being payable out of furniture in •urance fund (capital) is not estimated for here. 10. Grounds : (.Salaries esti,,iatod on salary list for 1892)- OcoMional laUir, roads, fences, sidewalkg, etc 1,50 780 420 00 001 OO! I 2,3.50 00 2,(i00 00! 2,633 39 1,000 00 3>l 00 30 00 1 45 00' 30 00 45 00 50 00 105 00 ' 400 00, 125 00 1,742 4(; 11. Chemical Department : Maintenance : Chemicals, etc. .- , , , , !■" ''finK "took up to normal quantity Material other than chemicalH Glaii* appAr»tus used in lectures. .,!... Repair* ^jx^cial for appara tus (re yote of grant) _^ '.^ .. ....[[ Spwetal «i>|)rwj)rmfinTi for FirftmTnilioh apparafus 7 I 700 00 1,095 32 l.SOOOO 1,423 70 300 00. 26171 100 00 j 89 29 2,900 oo' 2,870 02 I 220 00 1,000 00 200 00 KKI 00 25 00 100 00 26 00 237 46 234 83 1,108 82; 4,-.0()0| 234 88 *■'*■ 28 1^ Detaii::ed Estimate of Expenditure, year 1891-2.— Con^inMerf. v_ Expenses. Estimated Amount fob 1891-2. 12. Biological Buildings : Maintenance of atructure— Repairs; including carpentry and plumbing . . . . Additional cleaning assistance (exclusive of tomical rooms) '.. . Fuel , mineralogical and ana- Water Gas .. c « -M 2i 3 O ^ a >>^ Biological Department : Laboratory, lecture-room and museum supplies. House furnishing and stationery Apparatus for Physiological branch. % c. 100 00 100 00 750 00 280 00 150 OC 1,380 00 250 00 75 00 325 00 s CI 3 O S < 800 00 (^~. Museum Wing or Biological Building No. 2 : The expenditure for/the year up to Oct. 23rd, 1891, is. $4 648 93 The estimated cost of completion is as follows : " ' '" On account of festiniates for fittings, furnishings, (Mr. pick's estimate of 20th Aug. , 1891 ) 3 455 28 Add extra cost of seats ' jyQ qq Prof. Wright's statement of l.st Sept.^ 1891, (see his'letter for detaib) .. . 7''0 00 Electric wiring. . ^^, ^ ! ! ^ .' ' ^ ! ^ : ! ^ ! ! ! ! ! ! ! .' ! ! ! ! ' ! ! uti oo t^undrieH (unforesBen) 200 Oft Grounds, fej^jj^ing and sidewalks 82,261 00 acii Mr. Hick's cstinittte of Hept. 3rd, 1891 Kuggt'sted to omit wrought iron fence, %f^, tci postpone of painting, ?200, work being done by the servants in the summer, to reduce items for rciad making, gtading and sodding (part of cdst of which ma"y be accomjilished by the iise (if cotitr^ictdi's refuse and iiart at a cheap<'r rate by the rni\( tkIiv itself) by $401 • *°t»' t l,2(il 00 And to sulimit a vnte for the lialnnce 1 0()() 00 Total expenditure for tlii' year' JtlO 250 21 charge to capital account (see Of whieh it is ijroposed t( sec. 46) (i,248 74 $ c. 23127 504 62 143 29 113 91 993 09 110 !K) 106 96 217 86 13. Ph hy Su In Leaving chargeable to abnormal receipt. 4,001 47 4,801 47 NoteNo.1.- By arrangement stated in the Re|K)rt a portion of tl.e charge for mamtenance and repairs is to be barne out of Medical Kacuily Fundi. I Ihu. prciwrtion, however, can l>e ancerUinod only after the experience ofi the year. ' | NoTit No. 2. -t3,000 jg requi red for fitt ing» for the Mnnm .m »..f ,. t^J •mrrnnt M frormriy pByiBTB ont oT Tfie oipIlaT oFHie 1STu«eum Tnwrance if^undi It la not efltimated for here. 14; Min( Fi Si Ni Not 16. Ethr Su NOTl > d^ a 3 O a MaterialH for making and repairing instruments : Iron cast- ^■H.'^'J l^.' ^""""^ castings, 825.00 ; sheet and bar metals, TX' A^r,'}!!''^"- screws, etc., $15.00 ; chuck, §15.00 100 00 Vy o<,d 820.00 : screws, nails, etc., 810.00 o^ 00 Freight, 82h.0O; sundries, $10.00... 35^5 Fittings for workshop, authorized by Board of Trustees 3rd Sep- teinber, 1891 (see papers for details) ^ Fittings for laboratory as per requisition of Faculty,' '12'th Octobe'r', IN'Jl (see papei 8 for details) Supplementary estimate- Laboratory sliades Instrument case 14. Mineralogical and (Jeological Department: Supplies and sundries Fittings for students' use on occasion of removaTto Bi'ol'o'gicarbuildinffs as per architect a estimate Bii-»i uuiiuings, Sink in basement ' . . ' New instruments ' .7* K '•enn'red for additional specimens for geological work but as the amount 18 pro{«rly payable out of the capital of the museum insurance fund it is ilot estimated for here i^ '•'" ^ ' "'e museum 16. Ethnological Museum : Sundries ^°''?h7lm?^nt'''i/?'^'"'^ '"' *^'^i°'^ '""^ <=*««" '"^ *he Museum, but as " in.nri^'^^ f! n^ H!""''*'"'^' P*y»bl« outof the capital of the museum insurance fund it u no^ estimated for here. 669 00 490 17 30 00 25 00 1,214 17 300 001 254 52 700 00 50 00 350 00 1,100 00 300 00 254 52 100 00 100 00 50 27 50 00 60 27 >«v, 30 Detailed Estimate op Eipknditube, year l8n-2~Co7itinued. EXPENSKS. 16. Psychological Department : Maintenance — AHafntance in demonstration and preparation of lecture8(ocoasi(jnal) Kepnirrt and new apparatus New ho.ikK, charts, modold, paper, postage and intidentais ......... ESTIMATKD Amount, FOB 1891-2. o g o-^ ■So-*? * -2 S 8 c. ° t $ c, 100 00 150 00 50 00 Fittinps in lalxiratory, including work tables, V)ookcase, mod»?l case ' i instrument holders, etc. ' ogi fw) rnstruinents and apparatus, estimated for last year. Amount '■ 1 paid out of museum insurance fund, to be recouped out \ I ,"f abnormal recf-i|it §4,'-,4 -g '. Re-\(>te of amount unexpended, i)ayable this year out of ab ! , normal receipt " ' (345 22 ' ' : 1,10000' .\OTK.-840 re(juired f,,r l)l.ickb()ard is not e.stimated, because properly ■ 1 451 00 300 00 payable out of buildnij,' restoration fund (capital). i '- „ 17. Stationery (University) : Office supplies,. pai)er for exiitninations, postage, etc. 680 00 18'. Printing (University) : Including an estimate of ,?400 for calendar ' 12 670 00 1 838 37 Cajendar for 18i)l, including allowance for prei)aration ........!...'... '^ '43y 80' ' ' a o £ $ c. 955 40 7" 19. Advertising (University) 20. Incidentals (ITniversity) 31. Stationery (Univergity College) 22. Printing (University College) including extractH from University oalenda 23. Advertising (irniversity College) 24. Incidentalg ( Univertitjr College) ., 76 00 UO 20 100 00 100 00 100 00 ) ^268 26 60 00 ) 6Q00 24 36 60 00 36 60 31 Detailed Estimate of Expenditure, year 1891 2. — Continued. c9 9 O E < 9 c. EXPBNSES. 25. Mathematics — Models for teaching intermediate and higher geometry 26. Political Science-^ Maps 27. Classics — ' Maps , ; . . . 28. English- Maps Large model of larynx Pasteboard cartoons s 21*. Frtnich— ^ M iips ; 15uok