530 
amount by far the larger part was raised 
outside of Boston and its connections. The 
total amount of money contributions is 
$41,029, of which about nine-tenths was se- 
cured through the Boston members of the 
board of trustees. To the list of these 
services to the laboratory must be added 
the establishment and maintenance of the 
large dining club, without which the labo- 
ratory could not have grown to its present 
size. 
In consideration, then, of these facts, that 
the plan of providing both for instruction 
and for investigation, and the continued 
life of the laboratory, have hitherto de- 
pended primarily upon the efforts of the 
Boston trustees, may it not be claimed that 
they might reasonably have expected jus- 
tice and consideration from those who alone 
had any direct advantage from their efforts. 
2. Dr. Whitman was appointed Director 
and has ably carried out the original plans 
of the trustees, and though the general plan 
and scope of the Laboratory have remained 
unchanged from the start, Dr. Whitman 
has suggested and carried through valuable 
modifications and he has devoted his sum- 
mers and other time to the Laboratory for 
nine years, and has served through the 
whole period without remuneration. Under 
these circumstances the trustees have al- 
ways striven to meet Dr. Whitman’s wishes 
in every practical way, and have repeatedly 
laid aside their own preferences and con- 
victions in order to give the Director the 
fullest expression of their recognition of his 
services. There gradually arose, however, 
a serious divergence of views upon im- 
portant points between Dr. Whitman, upon 
the one hand, and the trustees, as recorded 
by the votes and discussions of the board, 
on the other. 
The first point related to the general 
policy of the Laboratory. A large majority 
of all the trustees who have ever attended 
a meeting were convinced that the wisest 
SCIENCE. 
[N. S. Von. VI. No. 145. 
course was to plan at once a permanent 
building, with first-class equipment, and 
to endeavor to secure a permanent endow- 
ment. Dr. Whitman wished first to erect 
more temporary buildings, although the 
debt of the Laboratory was thereby in- 
creased. Out of deference to Dr. Whitman 
the Board yielded more than once, but 
last winter they showed a positive determi- 
nation not to sanction the continuation of 
the policy. 
The second point concerned the financial 
management. The trustees held that it 
was their duty to exercise an effective con- 
trol of the finances, in accordance with 
their legal obligation under the act of in- 
corporation, and, therefore, that they must 
regulate the general appropriations, such 
as those for salaries, for running expenses, 
etc. Dr. Whitman, on the contrary, ap- 
parently considered that the expenditures 
were to be regulated solely by him, and 
acted accordingly. He exceeded his appro- 
priations for running expenses and spent 
money necessary for certain uses for an un- 
authorized purpose. The trustees adopted 
the most generous and lenient view 
possible of these occurrences, for they 
attributed them to Dr. Whitman’s igno- 
rance of the ordinary rules of financial ad- 
ministration, until the violations became 
so extreme that it was unavoidable to take 
prompt and efficient steps to protect the 
Laboratory. 
The following instances illustrate the 
character of Dr. Whitman’s financial stand- 
ards. In his report for 1895, p. 28, he pre- 
sents figures to show that each time the 
trustees acceded to his wish for a new 
building the earnings of the Laboratory in- 
creased faster than the expenses. But Dr. 
Whitman’s statement of the expenses for 
five of the eight years was extremely in- 
correct, * as shown in the following table: 
*Tt is to be regretted that the errors were not ob- 
served in time to withdraw them from publication. 
