xii REPORT OF THE COMPTROLLER OF THE TREASURY

every kind be turned into the General Treasury of the State.
and that an accurate inventory of the farm products of all insti-
tutions be made and the same charged against the institution,
and paid for by it into the General Treasury of the State. The
value of this method lies in the fact that the law of 1916 provides
for a per capita allowance to the various institutions within the
State receiving State aid. This per capita allowance, when prop-
erly worked out, will be the basis of actual cost for maintenance
of the inmates of the Hospitals, Asylums and Homes of the State.
and all appropriations can be made to these institutions on this
per capita basis. It will enable the State to conduct these institu-
tions at a fair and reasonable cost, and to control them by having;
command of their one source of revenue; for the expenditure of
which proper accounting must be made to the office of the Comp-
troller. It is obvious that if there be but one source of revenue
from which to pay the expenses of institutions, that their expen-
ditures will be more easily ascertained, and the real per capita
cost more thoroughly established.

FARM LANDS AND INSTITUTIONS.

While conditions at present are abnormal, I believe that it
will be generally conceded that the cost of farm products will re-
main rather high, and in view of the fact that such costs will be
high, I would suggest that it be made a policy of the State, if any
further buildings, such as Asylums and Homes, are to be built,
that they be built in fertile agricultural districts along the im-
proved highways of the State where access to them will be easy
and quick, and that a sufficient quantity of land be purchased to
employ for reasonable hours, in a helpful manner, all the avail-
able population of the institution, so that they may aid as far as
possible in making the institution self-supporting, and furnish-
ing such employment as will be beneficial to those who are afflict-
ed or diseased.

To carry out this project I would suggest that a plan be
evolved whereby the Maryland State Board of Agriculture would
have charge of the agricultural lands of the State, and that the
responsibility for their cultivation, and the profitable farming of
the lands be placed upon the Maryland State Board of Agricul-
ture, but done in such a manner that there shall be no conflict be-
tween the physicians in charge of the State Hospitals and Asy-
lums, and the Agricultural Department of the State. It is ob-
vious that it is unfair to ask the physicians in charge of the vari-