The lack of careful instruction in the use and abuse of hospital supplies and the absence of conscientious, competent supervision may always be expected to result in general waste. If in the very beginning of an interne’s or nurse’s course in a hospital, some pointed, practical and definite instruction could be given as to the cost of supplies, and the avoidance of common methods of waste, much might be accomplished. If a sense of individual responsibility can be cultivated at all, efforts in that direction cannot be begun too soon. It is lamentably true that there is perhaps no class of employees who carelessly destroy so much that is useful as those whose names appear as students and employees of our institutions. Usually what is common property is no concern of theirs. A loss to the institution is no loss to them. Whether or not a feeling of responsibility can be aroused in all hospital workers is an open question, but it is worthy of diligent and constant effort. One thing specially needs frequent emphasis, and that is regarding the misappropriation of appliances. “_Use an article for the purpose for which it is intended and for no other._” This cannot be too thoroughly drilled into them. How many valuable hospital instruments are broken annually because nurses persist in using them to take corks out of bottles because no corkscrew is in sight. This is only one common illustration out of hundreds that might be cited on this point. A rigid rule requiring a money return or a replacing of the article and a careful account of the articles in each department is the only way to force a study of economy. The abuse of appliances which renders them unfit for use, in an unreasonably short time, can be met in the same way, requiring also that every article reported unfit for use be submitted for the inspection of the head of the department, before being condemned or thrown away as worthless. [Sidenote: Careful Accounting] [Sidenote: Watching the Expenditures]