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so much as 200 Dollars. The expences incurred by the present Commissioner for one month from the 18th Sept" to the 18th Oct' have been as follows.

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It is remarkable with regard to certain articles of consumption that two separate amounts Viz an account for articles purchased in gross quantities & an account for the like articles purchased from day to day by retail have been progressing at the same time. This has been the case at least for a year & to what extent previous to that time the Committee have not the means to state as Mr Mooney's Memorandums are not preserved except for about a Year previous to August last.

To give a more particular view of the Charges for certain articles mostly of the Class of luxuries several of which were used exclusively & others chiefly in the Middle House the Committee annex the Statement C. shewing the quantities & prices of such articles for one year ending on the 31st day of July last which statement will also shew the [383] extent to which some articles have been purchased both in Gross. & by Retail as abovementioned in the same quarters.

There are some expences in this institution for which from their nature regular vouchers are not expected to be furnished by the person receiving the monies. Accordingly it has been usual to admit the accounts for those expences upon the mere Statement of the Superintendant. Of this kind in the present accounts are the Charges for Marketting-Small Contingencies-Donations of Small sums of money to the poor applicants (partly without vouchers) and the small sums occasionally advanced to Mrs Mooney within the last year, of the particular employment of which no account is given. The Quarterly amounts of these Expences collectively stands thus.

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This Statement again presents the observation before made not only that the Items are beyond former precedent but that the amount even in Mr Mooneys time has increased, & that the Charges during the present year are throughout larger than those for the Corresponding quarters of the last year

It also presents this farther remark that considerable donations of money from Mr Mooney [384] became the less necessary & the less proper since the employment of Mr McPherson at a stated Salary for the express purpose of examining and reporting upon the situation of the out-door poor and distributing money for their relief. It is universally admitted that the giving of money is the worst method of relieving the poor, & in former years the Committee find that in several quarters no money whatever was given & in other cases less than twenty dollars Pr Quarter & in no case did the amount exceed 150 or 200 Dollars Pr quarter unless in times of unusual public distress. The following are the separate & total quarterly amounts of money distributed by Mr Mooney & Mr McPherson since the former entered upon his Office Viz

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The Committee have shewn to Mr Mooney the most material of the several statements presented by this Report-they have fully stated to him the conclusions to which the facts might lead unless explained or answered; they have offered him the perusal of their Statements in order to examine the accuracy of them & they have given him a full and attentive hearing upon the whole subject.

[385] Mr Mooney has remarked as to the increased quantities of the articles consumed that it is accounted for by the great increase of the numbers of poor in the House & also of those from without who were relieved upon their application by occasional donations of Provisions. He also mentions the expences of the prisoners at work on the Roads, & on Governors Island & the increase of the Hospital Roome-And with regard to certain articles used in the middle house he States that the consumption of them has been much increased by

Commissioners of the Poor and of other persons attracted by business with them especially at particular seasons. And he intimates that the house had become too much a place of habitual resort for certain other persons. Of this the Committee have no knowledge nor any means to form a correct judgement and the different members of the Board will best know how far they have personally contributed to the Consumption of the articles alluded to."

There has doubtless been some increase in the number of the poor, the additional numbers were however mostly sent to Bellevue & a few to Bridewell And the expence of Bellevue as far as it can be ascertained is deducted from the Statement of Mr Mooneys Expenditure as is also his account for County Convicts, besides which the prisoners at labor would if not so employed have been at the Expence of this establishment. However the Committee are of opinion that some of these [386] Causes have to a certain degree increased the actual & necessary expence of the house during a part of the last year.

Mr Mooney has alledged with truth that the prices of Medecine & of some articles of Cloathing & of Groceries have increased during the last year. But the Committee doubt whether on the whole the supplies of articles of sustenance have been much dearer than formerly.

The length & severity of the last winter exhausted the Stock of fuel & made it necessary to purchase a further quantity at enhanced prices. It is also true that there has been during Mr Mooney's time some additional expences for small salaries to different officers.

It is proper to remark that the liquors mentioned in the annexed Statement include the Supplies prescribed for the sick. And with respect to several other articles mentioned in the Statement it is true that considerable quantities were usually distributed to some of the paupers who were considered as entitled to favor. But these causes do not appear to the Committee to justify the charges of so large quantities-especially in relation to the articles of Wine, spirits, Gin & Brandy-the Committee after a careful investigation of facts are compelled to say that the quantity charged amounting to upwards of twelve hundred Gallons in one year is unreasonable. It is more than four times the quantity consumed in the year next previous to 1804.

[387] The Committee find that the support of the poor as regards the necessaries of life has been very similar in Mr Mooneys time to previous usage Two or three articles of supply have been retrenched & in the use of some others the Committee believe there has been unnecessary profusion & some waste

The Committee have not accurate information of the Stock on

hand at the time when Mr Mooney came into the Alms House and left it-they have no evidence on the whole that the Stocks are very different except in the article of wood of which Mr Mooney left a good supply.

The Committee respectfully submit some principles which they conceive ought to govern the settlement of the accounts Viz.

1st That for such articles as have been actually purchased & distributed to the poor or towards their support the public are bound to pay even if it should appear that the supply has been injudicious or wasteful.

24 That no expences for the Middle house beyond those which are necessary for the more comfortable sustenance & refreshment of that family & of the officers attending on public business should be charged upon the fund appropriated to the poor & that no part of that fund should in any case be diverted to the support of hospitality or of luxury of any kind.

3d That as certain accounts have usually been audited upon the statement & memorandums of the Superintendant therefore a reasonable [388] Sum having due regard to the season of the year & other circumstances should be allowed to Mr Mooney for those accounts but that any excess beyond such reasonable sum & unsupported by vouchers ought to be submitted to the Judgement of the Board or to a reference by a rule of Court or other examination

The whole amount of the beforementioned expences peculiar to the Middle House added to the whole amount of small donations charged by Mr Mooney while in office is 6567 3100 Dollars. The particulars of which that Sum is composed will appear from the annexed Statements. The Balance claimed by him to the 31st July last is Drs

Upon the whole view of this subject the Committee have not thought it right to take upon themselves the determination of the question whether any & how much of the balance claimed should be paid to Mr Mooney without farther investigation. They therefore have laid the foregoing facts & opinions before the Board for their decision thereon.

The accounts for the time subsequent to the 31st day of July last having not yet been examined may be made the subject of a separate Report if the Board shall so order.

All which is respectfully submitted

Samuel M. Hopkins
Charles Dickinson

(Signed)

[389] A.

Statement of the number of Paupers & the expence of the Alms House from the Year 1803 to July 31st 1809.

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