This Quartermaster’s Department also has charge of the property records, receives semiannual returns of property from all those to whom property has been issued, and checks the returns and inventories of the storehouses with the records compiled from the original invoices. The Subsistence Department has charge of the commissaries and the manufacturing plants which consist of an ice and cold-storage establishment, a bread, pie, and cake bakery, a coffee roasting outfit, and a laundry. These belong to the Panama Railroad Company, as, at the time they were established, money received from sales could be reapplied, whereas if operated by the Commission it would have reverted to the Treasury, necessitating reappropriation before the proceeds of the sale could be utilized. They are, however, under the management of the subsistence officer of the Commission, who has charge of the various hotels, kitchens and messes. There are 16 hotels from Cristobal to Panama which serve meals to the American, or “gold” employees at 30 cents per meal. There are 24 messes where meals to European laborers are served, the cost per day being 40 cents; and there are 24 kitchens for meals supplied to the “silver” laborers (men paid in Panamanian currency), the cost to the laborer being 30 cents per day. There is no profit to the Commission. The commissaries and manufacturing plants are operated at a profit so as to repay the Panama Railroad Company for its outlay in six years from January 1, 1909, at 4 per cent interest. The Subsistence Department also has charge of a large hotel at Ancon for the entertainment of the Commission’s employees at a comparatively low rate, and of transient guests at rates usually charged at first class hotels. The Department of Civil Administration exercises supervision over the courts, which consist of three circuit and five district: the judges of the three former constitute the supreme court. The district courts take cognizance of all cases where the fine does not exceed $100 or imprisonment does not exceed 30 days. Jury trials are restricted to crimes involving the death penalty or life imprisonment. The Sanitation Department looks after the health interests of the employees. It is subdivided into the health department, which has charge of the hospitals, supervision of health matters in Panama and Colon and of the Quarantine, and into the sanitary inspection department, which looks after the destruction of the mosquito by various methods, as grass and brush cutting, the draining of swamp areas, and by oiling unavoidable pools and stagnant streams. To this Department also belong 11 chaplains employed by the Commission to attend the sick as well as look after the spiritual welfare of the employees. All moneys are handled by the Disbursement Department, which pays accounts which have been previously passed upon by the Examiner of Accounts.