How varied are the activities of the Corporation in regard to welfare work is illustrated by a list of the facilities constructed or installed for various purposes, as presented by Charles L. Close, manager of the Corporation’s Bureau of Safety, Sanitation, and Welfare, at a meeting of the American Iron & Steel Institute in New York in May, 1920. The list was made up as of January 1st of that year. The following are some of the principal items: Number of dwelling and boarding houses constructed and leased to employees at low rentals, 27,553; churches, 25; schools, 45; clubs, 19; restaurants and lunch rooms, 64; rest and waiting rooms, 210; playgrounds, 131; swimming pools, 11; athletic fields, 96; tennis courts, 107; sanitary drinking fountains, 3,077; pipe systems for drinking water, 369; protected wells and springs, 647; comfort stations (complete units, either bath or dry houses, closets, wash or locker rooms) 1,495; showers, 2,672; clothes lockers, 116,749; base hospitals, 25; emergency stations, 286; company surgeons, physicians and internes, 167; outside surgeons on salary, 107; nurses, 189; visiting nurses, 68; teachers and instructors, 222; safety inspectors (spending entire time on safety work) 101; employees who have served on safety committees, 25,948; employees now serving on safety committees, 5,500; employees who have been trained in first-aid or rescue work, 16,801; employees now in training, 801. Many of the above statistics are concerned principally with strictly sanitation and welfare work. While on the topic of statistics, however, it might be well to give Mr. Close’s figures of the Corporation’s expenditures on those activities that come under the operation of the bureau which he heads. These expenditures, from 1912 up to the end of 1919, are: Welfare, $11,751,429; Sanitation, $11,732,666; Accident prevention, $6,530,706; Relief for injured men and families of men killed, $22,652,238; cost of employees’ stock subscription plan, $9,160,000; pension fund payments in excess of income, provided by permanent fund, $1,824,693; for creation of permanent fund, $8,000,000; total, $71,651,732. A sum of $5,113,570 paid in pensions to employees, but derived from the fund originally established by Andrew Carnegie, is not included in the above total. In organizing welfare activities the Corporation’s officials work on the theory that it is infinitely better to help people to help themselves than to give them something that savors more or less of charity. One department of the work that has met with encouraging success is the development of home and community gardens. Practically every worker has in the front or rear of his home a small amount of vacant land, but unless he is offered some incentive to cultivate this, he is apt to let it remain bare and serve for the accumulation of rubbish.