Appropriations for dependent children have reached enormous proportions. Out of a total of $3,249,623.81 appropriated for private charities in 1899, no less than $2,216,773, or sixty-nine per cent, is for the care and support of children. In no city in the United States will the number of children supported at the public expense compare, in proportion to the population, with the number so cared for in the city of New York. This may be partly accounted for by the extremes of poverty to be met with in the metropolis, especially among the foreign-born population, where the struggle for existence is so severe as to weaken the family ties; partly by the rivalry and competition which have existed between the several institutions devoted to this kind of work; partly by reason of the fact that the rate paid by the city for the care of these children is such as to enable the larger institutions, in all probability, to make a small profit; but, to a considerable extent, also from an insufficient inspection by public officers for the purpose of ascertaining whether children are the proper subjects of commitment and detention. In the city of New York 50,638 children in private institutions are cared for at the public expense. This is one to every sixty-eight of the estimated population of the city. So much for the abuse and extent of public charity. Now for the reforming of the system that was fast approaching the condition of a grave scandal. The last Legislature passed a bill placing in the hands of the local Board of Estimate absolute power over all appropriations for charitable purposes, and for the first time in many years reform is possible. The discretion conferred by this act upon the Board of Estimate and Apportionment carries with it a large responsibility. If hereafter the city, in its relation to private charitable institutions, should either, on the one hand, be wasteful of public funds, or, on the other hand, should fail to perform the duties owed by the community to the dependent classes, the blame can not be shifted to the Legislature, but will rest squarely upon the shoulders of the local authorities.