Pecuniary economy, a large part of it at least, and also hygienic economy of food and nutrition, depend greatly on the manner of handling of food in the kitchen, in transit, and in the wards. Success in fitting the food to the consumer, then, demands skill and care in cooking and serving. It demands discrimination, a proper sense not only of the physiological demands of the consumer, but of his tastes, and it demands, besides, proper facilities for getting the food to the patient in its most palatable and attractive form. Without these three factors being recognized, waste is inevitable. Then, too, the buyer of food must carry a good deal of responsibility. The quality of food purchased, the place in which it was stored, and various other features enter into the question of waste. Without proper storage facilities “intelligent economy” in purchasing and caring for food is impossible. Buying over the telephone is one of the methods to be discouraged. Careful selection of perishable goods in open market is the only sensible way. Some hospitals have succeeded in reducing the expense from food waste by disposing of the garbage to contractors for a stipulated sum. In the heating of a hospital there is room for a great waste of money. One small hospital, this last winter, one of the most severe seasons in years, saved two hundred dollars on the cost of fuel as compared with last year, as the result of “the intelligent economy” practiced by the engineer. A very considerable reduction in the expense of machinery, light and repairs is attributed by the board to the same source. Intelligent economy! The term deserves to be popularized, for of all things in hospitals it needs to be studied and cultivated. This system of daily accounting for supplies is one that can be managed in even the smallest hospital. An inventory book in which is listed all the articles found in a department at a given time, such as hypodermic syringes, feeding cups, drinking glasses, medicine glasses, rectal tubes, catheters, etc., can also be used for requisitions or for noting, as furnished, additional articles of that class. [Sidenote: System]