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other offenses. As compared with the preceding year there were fewer trials and an increased percentage of members not committing offenses, indicating a slight improvement in the discipline. Of the total number of members tried, 356 were tried once, 94 twice, and 92 more than twice.

Amusements.

The facilities for amusement and recreation appear to be adequate and comprise the theatrical performances, band concerts, card room, billiard room, library, social club, and boating. There is also skating on the lakes during the winter season.

In the library, which was found in good condition, there was a total of 9,631 volumes at the date of inspection. The current literature comprises 87 papers and 23 periodicals, the majority of which are subscribed for by the Branch. Members are allowed to take books from the library one at a time, to be returned in two weeks. The length of time books can be kept out can be extended another two weeks, making one month. The number of books read or circulated during the year was 34,891, or an average of 15.9 books per member. The class of reading matter in greatest demand is said to be fiction. The average daily attedance of members in the library was 150.

The band, which is a good one, was maintained during the year at an average strength of 18 musicians, all of whom were civilians. A total of 306 concerts were given during the year, all of which were well attended. This number of concerts is exceeded by but one other Branch. The cost of the band for the past year, including the subsistence and other allowances of members, was $6,454.42. There is one band stand, centrally located a short distance southeast of the theater, in good condition. Popular music is said to predominate at these concerts, and national airs and music by American composers are played at each of them.

The treasurer's chief clerk is the manager of theatrical entertainments, under the direction of the council of administration. There is a well-equipped theater which will seat 850 persons. There were 16 theatrical performances given during the year, consisting of light drama and vaudeville, and admission to all of them was free to members of the Branch; for others there was an admission fee of from 15 to 25 cents, the total receipts from this source for the year being $31.75. The theater is also used by the Home orchestra for its concerts in the winter, and occasionally it is used for lectures.

There are five societies maintained at this Branch for the entertainment and instruction of the members, with a membership of 336. Besides two Grand Army of the Republic posts, there is the Cushing Association of Naval Veterans, the Union Veteran Legion, the Veteran Social Club, the last named being a temperance organization.

There is a billiard room in the basement of the social hall supplied with 9 tables, as follows: Three billiard, 3 pool, 2 bagatelle, and 1 pigeonhole. The tables, which are free for the use of the members, were in good condition, and are in almost constant use. Accommodations for those who desire to play cards are provided by a card room in the basement of the library. Here there are 15 card tables, and the facilities are said to be ample for all who desire to play cards or other games. There are also other indoor games, such as checkers and chess, which can be played in the card and billiard rooms from 7.30 a. m. to 8 p. m.

WAR 1901-VOL 1, PT I- -37

The principal outdoor amusement is boating. There are 7 boats which are free for the use of the members, but for civilians and others there is a charge of five cents per half hour. The receipts derived from this source during the year were $65.10, and the expense of maintenance was $37.85, giving a net profit from the boats of $27.25. There are two chaplains at this Branch, representing Religious services. the Protestant and Catholic denominations respectively. One of the chaplains lives at the Home, and the other resides in Milwaukee, Wis. Religious services are held weekly, and sometimes oftener, in the Home chapel, an attractive building, which has a capacity for 350 persons, and is said to be suitable for the purpose. There were 204 services held by the Protestants and 175 by the Catholics during the past year, all of which were reported fairly well attended. A large number of visits to the sick were made by the chaplains, and they also conducted numerous funeral services.

Farm.

There are 250 acres of land under cultivation-240 in the farm and 10 in the garden. In respect to size this farm ranks fourth among the Branches. There are 16 buildings, sheds, etc., pertaining to the farm and used for various purposes, such as farmers' quarters, horse and stock stables, silo, wagon and implement sheds, chicken house, ice house, hay loft, and teamsters' and farm-hand quarters. They were in very satisfactory condition as to repairs, were clean and freshly whitewashed, and altogether were greatly improved over their condition a year ago. The harness, however, had the appearance of neglect, as it is cleaned only at the harness shop when sent there for repairs, and not by the drivers. There are 33 public vehicles used for various purposes about the farm and 21 public animals. There are 4 private vehicles and the same number of private horses. The herd consists of 47 cows, and they yielded 33,165 gallons of milk during the year. Milk was quoted at 17 cents per gallon in the nearest town, so that this quantity of milk, if purchased, would have cost the Branch $5,638.05.

There are no other animals kept on the farm. A drove of sheep, which had been kept for some years, had been disposed of. The farm stock on hand June 30, 1901, was valued at $4,005. The value of the farm products during the year was $9,156.08, and included fruits and vegetables for the table, forage for the animals, and grain; wool and calves, which were sold. These products were disposed of as follows: Turned into commissary.

Fed to stock

Sold......

The cost of maintenance was reported as follows:

Maintaning farm proper

Maintaining lawn and flower garden...

Maintaining transportation and teams

$5,872.95

2,478.65

804.48

$4,375

2, 123 2, 105

There was an average of 40 employees on the farm during the year, all of whom were members except 2 civilians. There was an average of 6 of these employed in the garden.

Disbursements.

The accounts and disbursements of the Treasurer were examined from September 3, 1900, the date of last inspection, to September 4, 1901. The accounts were very neatly kept and were found in excellent condition. The transactions in the several funds during the period named may be summarized as follows:

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These balances were all on deposit in the First National Bank, Milwaukee, Wis., except $555.34 cash on hand pertaining to the post fund.

The transactions of the general fund embrace the General fund. receipts and expenditures under such items as current expenses, subsistence, clothing, household, hospital, transportation, repairs, and farm. During the year ending June 30, 1901, the receipts were $283,354.13, and the expenditures $273,758.54. All expenditures were disbursed by check. The receipts from the posthumous account during the same period amounted to $8,328.19, and there was paid out $2,429.15.

As compared with the preceding year there was a material reduction in the number of open-market purchases, though the amount involved was somewhat larger. Only 56 such purchases were made, involving an expenditure of $603.78, the principal items being vaccine points, type for printing office, and repairs to farm machinery. other purchases were made by contract, and the principal articles of food were generally bought from dealers in Milwaukee, Wis., and Chicago, Ill.

All

There was a daily average of 437 employees under the general fund, comprising 5 officers, 18 noncommissioned officers, 376 members, and 38 civilians. The amount paid out in salaries during the year was $84,054.97. The average number of employees was about 20 per cent of the average number of officers and members present during the year and the compensation paid them was not quite 30 per cent of the total disbursements, and averaged $192.35 per employee. Of the total disbursements for salaries, $51,475.14, or about 61 per cent, went to the 376 members, whose average daily rate of pay was reported as $0.29. Officers average $5.59, civilians $1.30, and noncommissioned officers $0.68 per day. A comparison with the preceding year shows a slight reduction in the average number of employees, there being 5 noncommissioned officers less and 1 member more, making a net loss of 4. There was a daily average of 279 members who worked without pay at such occupations as room orderly and in fatigue parties.

Post fund.

The receipts under the post fund during the year ending June 30, 1901, were $41,254.98, and were derived from the following sources: Home store, $13,018.99; beer hall, $25,695; transportation, amusement, and other sources,

$2,540.99. There was expended during the same period for stock, clerical help, labor, etc., $41,197.47. The assets at the close of the year, including cash, merchandise, and fixtures, amounted to $11,546.49, and the net profit on the business for the year is reported to have been $15,389.92.

The following buildings at this Branch come under the jurisdiction of the post fund, viz: Memorial hall, store, beer hall, chapel, library, social hall, band quarters, greenhouse, open pavilion, and band stand-10 in all. With the exception of the greenhouse, these buildings are occupied for post-fund purposes, their use being indicated by the designation given each of them. These buildings are said to have been all erected from proceeds of the post fund. There were 49,073 gallons of beer disposed of at the beer hall during the year. This seems large in the aggregate, but is in reality less than one-half a pint a day for each member of the average present. This quantity of beer was bought for $10,920 and sold for $23,666.85, which gave a gross profit of $12,746.85, or about 116 per cent. This fund gave employment to a daily average of 65 persons during the year, 37 of whom were members and 28 were civilians. The members received $5,240.90 and the civilians $8,532.92. The members received an average of 38 cents per day and the civilians more than twice this amount, or 83 cents per day. The pay of members ranged from $1 to 25 cents per day, and for civilians the range was from $3.33 to 25 cents.

There is a cash register in use in the Home store, which appears to afford the necessary check on the business. Beer checks are used in the beer hall, and their destruction is supervised by the treasurer in

person.

An examination of the cost and selling price of some articles kept in the Home store shows that the profit ranges from 19 to 66 per cent, the former on plug tobacco and the latter on mixed candy and shaving and toilet soap. Cork soles are sold at a profit of 60 per cent, and there is a profit of 40 per cent or more on snuff, cigars, painkiller, chocolate drops, white shirts, cotton hose, underwear, and celluloid collars.

The number of pensioners on the rolls June 30, 1901, Pension fund. was 2,351, or about 90 per cent of the total number of members present and absent on that date. The num ber of members present at the Home at the close of the fiscal year drawing pensions was 1,919, which is only 155 less than the number of members present, and shows that over 92 per cent of those present were receiving pensions. The disbursements on account of pensions during the year amounted to $292,996.40. Of this amount $208,068.85 was paid in currency and $84,927.55 by check. The balance due pensioners at the close of the year was $18,962.03, which was the property of 219 members. Of these, 159 had a balance to their credit of less than $100, 55 had amounts ranging between $100 and $500, and the remaining 5 had amounts to their credit of over $500 and less than $1,000.

The method at this Branch for preparing the funds for pension payments is the best seen and might well be adopted by many of the other Branches. It is for the treasurer to have his chief clerk and two of his other clerks present. The money is then separated and arranged in envelopes, marked with the amount each is to contain. This amount is verified by the two clerks, then by the chief clerk, and lastly by the

treasurer, who seals the envelope. Thus the account is verified by four persons. By this system the chance of error is greatly minimized. The rate of pension ranged from $6 to $45 per month, only three men drawing the maximum rate. Of the 2,351 pensioners, 2,243, or 95 per cent, drew $12 per month or less.

partment.

There are 5 storehouses, located as follows: 1 alongQuartermaster's de-side the railroad, 1 in the vicinity of the railroad, 1 near the power house, 1 basement of barracks, and basement of hospital. They are reported in good condition as to repair, and are said to be of sufficient capacity. No articles deteriorated or became valueless during the year on account of poor storage. Unserviceable property is disposed of by inspection and condemnation, and quartermaster property which cost originally $23,060.07 was condemned during the year. The amount received from the sale of condemned quartermaster property was $1,443.49. The invoice value of property received during the year was as follows:

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The furniture and property belonging to the Branch is taken up on the returns as public property, and returns are made to the president of the Board of Managers. For property received from the general depot, returns are made quarterly and trimonthly, and for all other property a return is made trimonthly.

The following is a summary of the reported transactions in clothing:

Value of clothing on hand July 1, 1900

Value of clothing received from general depot during the year..
Value of clothing received from other places..

Value of clothing issued during year.......

Value of clothing inspected and condemned......

$7,451.50 20, 326. 16 1,205. 44 21, 867.29

18, 325.42

The life of articles of wearing apparel ranges from six months for a pair of woolen socks to five years for a great coat. The majority of the several articles of clothing are said to last for one year. There is no allowance table, and articles are worn until worn out, when they are exchanged for new.

Laundry.

The laundry building is located near the barracks, and was in good condition; it is reported to be of ample capacity. The clothing is sent to the laundry at specified times in charge of authorized men with lists, which are verified by account as sent and received. There are 15 employees in the laundry in the following capacities, viz, 1 foreman, 2 on washing machines, 2 on wringers, 4 hanging up clothes, 1 on mangles, and 5 folders.

Fire department.

Protection against fire is afforded by 1 steam fire engine, 1 hose cart, 1 hose carriage, 1 hook and ladder truck, 2 steam fire pumps, fire extinguishers at all quarters, at the farm quartermaster's storehouse, and the several barracks; also standpipes with hose attached at barracks, hospital quartermaster's storehouse, and farm buildings.

The fire apparatus was generally found in a satisfactory condition. It is proper to state, however, that the test of the hose was not thorough, only one section being used in each of the tests, the chief

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