The present comptroller of the city has found that a number of alleged charitable institutions and societies receiving money from the city apply nearly all their funds to the payment of salaries of officers and employees, while their relief work is very limited and of doubtful character. Other societies, he found upon investigation, really encourage professional beggars without in any case relieving deserving poor. A few cases were so flagrant in their abuse of public charity that the further payment of city money to the societies was refused. In one case he found that a society which claimed a board of directors and numerous officers was really managed by one person, who in one year had received $1,500 from the city and $70 from all other sources, and had expended $1,300 of the amount for salaries and $40 for the relief of the destitute. The Department of Public Charities, for the maintenance of which the sum of $1,941,215 is appropriated for the year 1899, is controlled entirely by the city. The balance of the $5,000,000 appropriated annually for the same general purpose is divided among more than two hundred societies and institutions managed by corporations or private individuals. In theory none of these private institutions is supported by the city, the municipality merely paying to them a fixed sum, which is supposed to be supplemented by private donations. In reality nine tenths of them could not exist six months without the money they receive from the public treasury. Very few of these semipublic charities have an income from all other sources equal to the appropriation from the city. The city pays for the support of a child in a private institution the sum of $110 a year, and the average allowance for the maintenance of an adult is $150. The percentage of children among the dependent persons is almost three to one, so the $5,000,000 public charity fund would feed and clothe more than forty thousand persons each year if applied directly to that purpose. In the distribution of this great sum of public money, however, fully $2,000,000 of the amount is absorbed in the payment of salaries and expenses, and therein exists an abuse of public charity so great that the present comptroller of the city some months ago appealed to the Legislature for relief in the form of legislation which would enable the local authorities to stop payments to many societies. There are numerous small institutions, some of them having the indorsement and moral support of leading citizens, that spend from sixty to eighty per cent of all the money they receive in the payment of salaries, and in one case discovered by the comptroller the expenses absorbed ninety-four per cent of the total income of the society!