426 
A  Counsel  of  Perfection. 
f  Am.  Jour.  Pharm. 
1  September,  1913. 
measure  the  state-aided  institutions  just  as  these  show  by  their 
results  that  they  are  entitled  to  individual  as  well  as  state  help. 
Pennsylvania  expended  in  19 12  for — 
Department  expenses    $4,972,538.34 
Expense  of  government   5,390,798.00 
Commissions   •   407,900.00 
State  institutions   -.   3,342,348.33 
Penitentiaries  and  reformatories   544,378.69 
Semi-state  institutions    685,750.00 
Educational    8,737,600.00 
Hospitals   2,683,650.00 
Homes  and  other  charitable  institutions   368,300.00 
Miscellaneous   -.   1,059,500.00 
$28,192,763.36 
If  the  appropriations  for  education  were  made  by  the  college 
and  university  council  and  those  for  forestry,  mining,  etc.,  by  boards 
or  commissions  on  which  were  the  best  experts  from  the  universi- 
ties and  colleges  and  technical  schools  and  museums,  men  of  scien- 
tific attainments,  the  result  would  be  economy  in  cost  and  increased 
efficiency. 
It  ought  not  to  be  difficult  to  fix  a  mill  tax  for  higher  education 
and  to  devise  a  plan  by  which  it  should  be  automatically  collected 
and  set  apart  and  distributed  by  the  college  and  university  council 
in  such  a  way  as  to  do  the  greatest  good  to  the  greatest  numbers, 
and  at  the  same  time  invite  a  continuance  and  increase  of  the 
individual  munificence  so  characteristic  of  Pennsylvania. 
A  bill  was  presented  to  the  Legislature  of  Pennsylvania  in  March 
for  an  automatic  distribution  of  the  aid  which  the  state  accords  to 
hospitals  and  charitable  institutions  ;  if  passed,  it  would  eliminate  the 
methods  characteristic  of  the  distribution  of  state  funds  by  the 
legislature  for  purely  public  charities. 
Another  bill  provides  for  a  charities  bureau  in  the  Department 
of  the  Auditor  General  to  carry  on  the  duties  imposed  on  the  Audi- 
tor General  and  the  State  Board  of  Charities. 
The  purpose  of  these  bills  is  to  make  automatic  distribution  of 
state  revenue  to  and  among  hospitals  and  charities  doing  the  work 
for  the  people  of  the  state,  on  the  basis  of  services  rendered,  and  a 
method  of  full  returns  of  receipts  and  expenditures,  with  power  by 
inspection  to  correct  extravagance,  and  to  compel  economy  in  ex- 
penses of  maintenance,  and  to  prevent  unnecessary  duplication  of 
