With regard to the salubrity of the climate and location-a most important alleviative, or rather curative agency-I would remark that the testimony of all the resident physicians of Napa City is to the effect of the absolute freedom of the surrounding country from malarial diseases. Dr. M. B. Pond, who has written most explicitly on this point, states: "I have resided here six years, engaged in the practice of medicine, and must state that I have not known an epidemic, or even a marked endemic disease to originate here during that period. There is no disease that regularly or even frequently returns at stated periods of the year. Typhoid fevers are scarcely known here; intermittents not at all, except when imported from abroad. Remittent fevers are more frequently met with, but they only occur as sporadic cases, and not at regularly recurring seasons. During the Summer, the thermometer ranges from 65° to 72°, with only occasional exceptions, and these lasting only two or three days at a time." * * Dr. Stillwagon, who has practiced medicine in Napa City for the last twenty years, not only corroborates all that has just been quoted, but affirms that, after careful examination, in his legislative capacity, with Dr. Shurtleff, of the records of the Asylum at Stockton, fewer cases of insanity were sent from Napa City, in proportion to the population, than from any other point in the State. It would seem, therefore, from a priori reasoning, that the best place for treating the disease is where the causes exist in the least intensity. The whole subject, you will perceive, sir, involves questions of the deepest interest and of the most intricate nature, and should be thoroughly grappled with, both by the State and its medical men, if we wish to keep down the number of the insane as small as possible, by healing all that can be healed in the curable stage of their disorders. Regretting that the very limited time of only four days allowed me, after the filing of the report of the Commissioners, according to the terms of the Act, necessitates so hurried a summary of the facts, which I have been able to possess myself of, bearing on this momentous State charity, and the consequently hasty conclusions I have deduced therefrom, I remain, very respectfully, Your obedient servant, THOS. M. LOGAN, Secretary State Board of Health. REPORT OF THE BOOKS AND ACCOUNTS OF THE STATE HARBOR COMMISSIONERS. His Excellency, NEWTON BOOTH, Governor of California: Appointed by you to examine the books and accounts of the Stat Harbor Commissioners, to ascertain the manner in which they hav been kept, and what they exhibit, I have done so for the eleven month beginning December first, eighteen hundred and seventy-one, and endin October thirty-first, eighteen hundred and seventy-two. This period of time was taken at the request of the Board. The Commissioners, and more especially their Secretary and his As sistant, have readily and constantly given me access to the books an papers of the office, and have afforded me every facility and all the as sistance I have asked for; but it is due to them, as well as to myself, t state that I have consulted but little with either of them. I have thoroughly examined each separate entry in the books of th wharves, the cash books, and the ledgers, together with their tributar accounts, checking always from the original reports, and from th vouchers for cash expended; have tested the accuracy of every mergin or separating computation, footing up every column of figures, omittin nothing, and doing the work as though the result were not yet asce tained; have depended upon the records alone for my conclusion neither taking anything for granted, nor accepting any statement a true, until shown to be so by my own balance sheet; and it gives m pleasure to report that I have found the accounts neatly and well kep correct in every particular (except as hereinafter stated), and showing with the books of the State Controller, a perfect balance. There are vouchers in the office for every item of both receipts an expenditures, which were as follows, during the period named: In other words, during the eleven months designated, the Commissioners have drawn: 3,718 08 3,666 67 2,750 00 242 70 $165,415 36 $13,567 58 From the State Treasury......... And have remitted to the State Treasurer.. Disbursing above their total receipts.... $71.753 60 58,186 02 $13,567 58 A separate book of accounts is kept with each wharf having a wharfinger, in which books are recorded the names of vessels, their tonnage, dates of arrivals and departures, rates of dockages, and amounts of money collected therefrom. These books show many apparent errors in charges. Accompanying this is a statement of them in detail. It is probable that a large percentage of them are errors more apparent than real, and that if the books set forth (as they do not) whether the vessels occupied outside berths or positions at the wharves, the statement would show less than it does of carelessness, favoritism, or malfeasance. As shown by the books-the only authority I can well consult-the errors aggregate: The subject of tolls and their collection at the various wharves, requires especial consideration. It seems to be a serious flaw in a business system otherwise well devised, that no check exists whereby a probable estimate even can be made as to the amount of tolls that ought to be collected and paid over to the State. The practice has been to simply appoint a collector, assign to him a wharf, and accept his report, whatever it may show, without question. By the rules and regulations adopted by the Commissioners under the statutes, specified tolls must be paid on every ton of freight passing over a wharf; and so the tolls collected should be in direct proportion to the tonnage of the port. the wharves were all operated by the State, an estimate could be thus made that would approximate the truth; but many of them being under the control of corporations and individuals, the work of apportioning the tonnage would be very difficult and of doubtful accuracy when done, and it is therefore next to impossible to ascertain anything beyond what is shown by the reports of the collectors. If But the reports themselves are suggestive of the idea that, either from failure to collect or from forgetfulness to pay over, the State has not received her just dues. At Front street wharf, for instance, the tolls reported in $36 50 While those of December, 1872, aggregate....... 422 75 And, at Vallejo street wharf, the tolls reported for December, 1871, were............. 92 50 And those for December, 1872, were................... 530 35 In view of the facts that at the former date the rates were just double those in the latter month; that investigation was not then probable, but is now certain; and that the increase of tonnage discharged and loaded at these two wharves this year is far from sufficient to account for the remarkable difference in the receipts, it seems to be probable that the tolls collected, being unable to report themselves, bave, to some extent, not been reported at all. During the eleven months for which this report is made, the tolls collected at the different wharves amounted to......... And the salaries of the Collectors, to.......... Leaving a profit of......... The monthly average was..... The average for November and December, 1872, is.... $24,303 95 11,550 00 $12,753 95 $2,209 45 3,439 12 The revenue from wharfage on freight, depending, as it does, on a medley of possible circumstances, and not being necessarily proportionate in any degree to either tonnage, dockage, or tolls, can neither be estimated nor protected, and can be secured to the State in one way only; that is, by having honest men for wharfingers. If many of the men who have been employed at the wharves have been in the habit of using otherwise than lawfully the money collected by them, it is probable that they have swerved a greater proportion of wharfage and tolls than of dockage; for the reason that a close estimate can be made of the latter, whilst the former might be misapplied without much danger of detection. The total amount reported as having been collected from wharfage during the eleven months ending October 31, 1872, is......... $18,776 78 The monthly average being.... 1,706 98 The amount reported for the succeeding months of November and December is..... 4,246 01 An average per month of 2,123 00 The aggregate of dockage, wharfage, and tolls reported as having been collected during the eleven months named, is........ $87,131 42 The average per month being..... 7,921 04 During the months of November and December, which have elapsed since your attention was directed to the affairs of the Board, the receipts were... 28,294 08 An average per month of......... 14,147 02 At the inception of this examination, the Commissioners requested a large number of well known business firms of this city to furnish statements showing what had been paid by them, as consignees of vessels, for dockage; and such statements were promptly furnished by B. E. Auger & Co.; Balfour, Guthrie & Co.; Samuel Blair; J. M. Buddington; Cross & Co.; Albert Dibblee; Dickson, DeWolf & Co.; C. L. Dingley; Dolbeer & Carson; Victor Dumont; Falkner, Bell & Co.; R. Feuerstein & |