"General Expense Account" represents freights, postage, bakshish, hammals, car fares, carriages, etc. "Donations for Relief of Orphan Children" represents sums of money given to the Armenian and German hospitals for Armenian refugee children. The other items we think explain themselves. It will be observed that the special Red Cross fund, as noted in our tabulation of debits and credits, more than covers expenses of "Red Cross Headquarters, Field," "Travel and Maintenance," "General Expense and Wages Accounts," and "General and Medical Relief Expeditions Accounts," all of which items were of direct benefit to the field as all were necessary to the successful conduct of our work. We only mention this to show that, besides the work we have been able to successfully perform, the Red Cross has also materially contributed monetarily to the field. And it will not be out of place to note that in the total of cash expended ($116,326.01) there is shown to be an administrative cost amounting to $7,526.37, as covered by such items as "Telegrams and Cables," "Wages Account," "General Expense," "Headquarters, Field," "Stationery and Printing," and "Travel and Maintenance." This cost was but a fraction over 6 per cent on the cash total. If the estimated money value in field results be taken at three times the cash received and paid, for relief material, food, etc., as stated, it will be found that the cost of administration is only about 2 per cent. In either account or estimate the result is gratifying though not surprising to the officers of the Red Cross, since the methods pursued are the fruits of a wide experience that evaded no responsibility and learned only to spend wisely for the trust imposed and accepted. It is also satisfactory to know that such expenditures came direct from the "Special Funds" of the Red Cross itself. An examination of the balance sheets accompanying this report shows that of funds expended, the Red Cross is credited with $24,641.93, which leaves an excess for relief over the cost of administration of $17,115.56.