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engineering course, as some sixty drawing students were then crowded into a room about 14x20 feet, in the old brick building.

The changes gave the other classes in the engineering course greater accommodations, as well as good drawing rooms for the classes in new room.

SCHEDULE C.

Removing and changing the general Library and Law Library, and steam heating in the chapel and the libraries thus changed: Appropriation by Legislature, laws 1882, p. 82.

.$ 4,000.00

Steam heating as per contract, including two new boilers and setting same.

.$ 3,893.00

Advertising for bids...

16.60

Steam heating in new armory room, and new room for drawing,

and in rooms vacated by the Medical Department.... Office in general Library, part of warrant 3632..

856.17

25.70

Carrying books, warrant 3647....

.$ 7.73

Carrying books, warrant 3648.

27.00

34.73

Removing old stained glass and putting in new clear glass windows, warrant 3841.

Total...

SCHEDULE D.

143.12

.$ 4,969.32

For furniture in the new rooms and the libraries and general lec

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Drawing desks and Middleton's table and dental, warrant 3952...

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Revolving stools, dissecting room, part warrant 4045.

25.50

Chair and table for Middleton's room, part warrant 4097.

14.75

Slate dissecting table, warrant 3984.

13.70

Wood dissecting tables, made by carpenter, part warrant 4013....
New chairs in Medical Department, and tables, warrant 4027.....
Two office tables in law rooms, warrant 4468.....
Table, President's room, warrant 4554...

57.59

52.00

68.90

25.00

Movable book cases, per contract for library, part warrant 3622...
Movable book cases in gallery of library, part warrant 3591.....

947.00

67.32

Total..

.$ 2,059.46

SCHEDULE E.

For repairs to the University buildings, new floors, roof and plastering in hospital, and outbuildings at campus and hospital and other fittings.

Appropriation by legislature, laws 1882, page 82....

Repairs to hospital in roof, floor, plaster and paint, see Journal

1882-3, page 117....

Sink vault, warrant 3772...

..$ 1,200.00

437.86

90.00

1,064.93

General repairs and other fittings, see page 122, Journal 1882-3....

$ 1,592.79

The lumber and hardware for hospital is included under general repairs and some small items in hospital bill may be for general repairs or other fitting occurring by carpenters changing during the day from one job to another as such matters became urgent. The above also includes a new coal and wood shed at hospital and vault costing $90.00 at campus and repairs of privies at same.

SCHEDULE F.

For the better suppor: of the University in the several departments and chairs and in aid of the income paid and for the further development of the institution.

Appropriation by legislature, laws 1882, page 82..

.$ 10,000.00

The above was added, as the act contemplated, to the regular income fund and disbursed on order and in the discretion of the Board and is accounted for in the itemized report.

MEMORANDA REGARDING THE APPROPRIATION OF TEN THOUSAND DOLLARS IN AID OF UNIVERSITY INCOME FUND.

Previous to 1882 two reductions had been made in the salaries of the professors of the Collegiate Department

765.00

The first was $100 from the salary of each of eight professors......$ 800.00
The second was $85 from the salary of each of nine professors.....
The salary of the Law Department (chancellor) suffered one reduc-

tion

One professor in same, two reductions...

Six professors in Medical Department suffered one reduction $47.50

each..

The Dean of Homopathic Medical Department and one professor suffered one reduction; the first of $70, the second of $47.50....

Total reductions..

200.00

185.00

285.00

117.50

.$2,352.50

Frequent petitions were presented from students asking for a professor of rhetoric and oratory, which could not be granted.

Three excellent instructors were kept very unjustly to them upon

a very meagre salary, and one was lost to the University for lack

of means to pay what he could secure elsewhere.

The general library also received an average of $500 a year less.....$ 500.00

Total reductions.....

.$2,852.50

With the appropriation made in 1882 the Board was enabled

(a) To restore salaries......

.$2,352.50

(b) To employ the needed professor... (c) To restore library appropriation...

(d) To increase meagre salaries of two assistants $200 each...

1,800.00 500.00 400.00

$5,052.50

5,000.00

Appropriation....

Increase expenditure over appropriation..

52.50

In asking for $6,000 per year the desire is to increase the salaries of assistants who have proved themselves very worthy to at least $1,200 per annum for each of two persons which will require $600, as they now receive but $900 each. The remaining $347.50 as a fund to aid in securing occasionally a lecture or lectures from specialists.

In naming the reductions in salaries reference is made only to the professors whose salaries suffered reductions. Assistant teachers and lecturers whose pay was less than that of regular professors suffered no reduction, nor have they been increased with two exceptions named above.

The balance on hand each year has been quite constant, showing that the expenditures are equal to income, since the balance has in the main descended from several years past. The balance is always covered into the treasury and is added to the available means for ensuing year and appropriated in full. But the expenditures each year fall below the appropriations, so that at the end of the year there is

a balance unexpended.

There is a safety with such a balance unexpended in case of contingencies not anticipated at time of appropriation.

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The amount expended over the amount appropriated was taken from a balance of cash on hand at the time the appropriations were made.

Comparing the above with the report we find that making up an account to accord with the subdivisions of the act making the appropriations causes an apparent difference—

Schedule B....

Schedule C..

$ 2,771.59

4,969.32

Deducting these last items of schedule C, which were not inincluded in contract..

$ 7,740.91

203.55

$ 7,537.36

There is exactly what the report shows in its first item.

Adding the amount deducted above.....

To contract in schedule D, for book cases..

And movable cases in gallery

There is as in report..

203.55 947.00

67.32

$1,217.87

Repairs to hospital, $319.58, as per report, is made in schedule E, $437.56. As was found in itemizing accounts upon a different basis that part of the work included in the report as general repairs contained work alone on hospital to the amount of $117.98, which added to $319.58 gives $437.56.

The reason for including this item in general repairs lies in the fact that the work was not done under contract, but by the day, and the work of the carpenter was broken necessarily between this work and other work which he was doing.

A thorough examination of the bills so rendered has led to the transfer of the amount stated above.

In the work the Board have considered the University Incidental Fund and the appropriation of $1,200 for repairs as but one fund for general repairs, and have drawn upon it for all work not done by contract. The separation is made in this itemized report.

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