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yield tuitions ten per cent in advance of salaries paid in the department.

The Medical, and Homeopathic Medical, departments are rapidly approaching the period of self-support. If to the receipts from tuitions the value of gratuitous service in clinics be added, the State is already reaping full return for salaries paid the professors.

One hundred and seventy-seven cases have received treatment in surgical clinics, and one hundred and sixty-five cases in eye and ear clinics during the two years past. Nor are these local. All sections of the State have been represented.

Many medical clinics have, from their very nature, been more local in character, but even these are attended by some from a distance.

In the several faculties only three changes have occurred. Chancellor Hammond found better pecuniary reward and a more congenial climate for impaired health in another State. Iowa cannot afford to risk a repetition of the change, and it is earnestly hoped that the services of Chancellor Ross, who is filling so well the place of Chancellor Hammond, may long be retained. The law class is largely exceeding in numbers any previous class.

Judge Howe resigned the professorship of law June, 1880. Professor Ross was elected to fill the vacancy, and upon Professor Ross's election to the chancellorship, Professor Emlin McClain, an alumnus of both Collegiate and Law departments, was chosen as Resident Professor of Law.

Miss Phebe W. Sudlow resigned the professorship of English Literature June, 1881, on account of needed rest from severe labor. The vacancy was filled by the election of Professor Susan F. Smith, for several years professor in Pritchell Collegiate Institute of Glasgow, Missouri.

We ask your careful scrutiny of the matters thus presented, and we are, gentlemen of the legislature, your servants in the trust committed to our hands.

In behalf of the Board of Regents of the State University of Iowa.

ARTHUR T. REEVE,
JOHN F. DUNCOMBE,
C. W. VON COELLN,

H. C. BULIS,

C. W. SLAGLE,

Committee of Board.

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THE report of committee to audit Treasurer's acccount is as follows: Your Committee on Finance beg leave to report that we have examined the accounts of the Treasurer and find no errors nor discrepancies therein.

The expenditures during the fiscal year just past have been strictly in conformity with the appropriations made by your honorable body, and no expenditures have been made in anticipation of money not already in the hands of the Treasurer.

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REPORT OF THE TREASURER.

EXHIBIT,

Showing the income of the University from June 15, 1879, to June 20, 1881.

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Paid Secretary's warrants, year ending June, 1880... .$54,281.22
Paid Secretary's warrants, year ending June, 1881...... 58,494.65

$118,739.35.

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