20 GYPSY AND BROAYX-TAIL MOTHS. [Jan. 



the situation thoroughly, were unlimited funds available, was 

 determined. 



From the total sum available for work in 1907, including 

 appropriations, balance from 1906, and the initial liabilities 

 of the cities and towns required by law, the items of central 

 office and field expenses, emergency and special park work and 

 reserve balance were deducted. This gave the net sum avail- 

 able for the year's work. The ratio between this sum and that 

 estimated to be required, based solely on existing conditions, 

 gives the factor used in scaling down the latter estimates to 

 correspond with the amount which could be used in prosecuting 

 the work. In other words, we have in each case considered, 

 first, the needs of the work ; and next, the cost of what we could 

 do with the funds at our disposal, taking due care that the total 

 allotments should not exceed the amounts available for reim- 

 bursement. At the beginning of the year the appropriation of 

 $75,000 (chapter 381, Acts of 1905), together with the unex- 

 pended balance from 1906, was so allotted; and when the later 

 appropriation of $220,000 (chapter 434, Acts of 1907) became 

 available, a supplementary allotment was made. Later in the 

 fall months, when it became apparent that several municipali- 

 ties would not expend the entire amount allotted them, a part of 

 the funds held in reserve for them Avas transferred to others 

 which needed additional assistance on the part of the State. All 

 allotments, whether original or by transfer, were first submitted 

 to His Excellency the Governor for approval, as required by law. 



This problem of adjusting the allotments to various cities 

 and towns has formed an important part of the work of the 

 central office. Dealing as we do with over 150 municipalities, 

 each having its own system - - or lack of system - - of account- 

 ing, it has often been impossible to obtain a correct balancing 

 of accounts. Even at this writing, after continued and most 

 persistent solicitation, several of our municipalities have not 

 snl 11 1 litted correct and complete records of their 1907 expenses, 

 although notified seasonably that the fiscal year of the Com- 

 monwealth closed on November 30. In common with certain 

 ..1 her State boards, we have indeed found that the r/* inertia 

 of many twn and city officials is* a most difficult obstacle to 

 overcome. 



