The omission of this side of the matter from Mr. Coler's discussion may perhaps be regarded as a mere failure to deal with the whole of a very large and difficult problem. But it is more than a mere omission; it is, I think, a positive error, and a serious one, into which the comptroller falls when he lays as much stress as he does upon the expenditure, for salaries and wages, of a large proportion of the sums appropriated by the city for private institutions. The real question here, as all sound experience has repeatedly demonstrated, is not whether the expenditure is for salaries in general rather than for relief. This Mr. Coler practically admits when he says that a great deal of money spent for relief is worse than wasted, because it fosters pauperism instead of repressing it, and when, at the close of his article, he says that he found it necessary to create in his department a bureau to investigate the character of institutions asking aid. This is a frank confession that the expenditure of money for salaries or for wages may be wiser than its expenditure in relief, provided the salaries or wages are earned in actual investigation, which results in exposing fraud and preventing expenditures on improper applicants. This is the very kernel of the whole matter, whether it is a private or a public administration of charity that we are considering. The use of money, public or private, for the payment of salaries that are mere sinecures is dishonesty pure and simple, and neither the comptroller nor any of those private organizations that make it their business to watch and criticise administration can have a more imperative duty than that of putting an end to such corruption. But, on the other hand, there could be no better index of positive progress in solving the practical problems of charity than a steady increase in the ratio of expenditures in salaries and wages on account of investigation and prevention to the amount spent in actual relief. That, in fact, would be an ideal administration of public and private charities in which the efficiency of investigators and the practical sagacity of relieving agents was so high that nearly the whole sum expended had to be charged to their salary account.