employees of the institution. Their recommendations of this official, and of his salary, shall be sent direct to the superintendent of charities, Habana, Cuba, for the approval of the military governor. The treasurer shall be a bonded official of the island of Cuba for such length of time as the institutions receive money appropriations from the State. The amount of the bond will be equal to the total sum of money which at any time may be in the possession or at the disposal of the treasurer. After the approval of the appointment of the treasurer by the military governor his bond shall be forwarded to the treasurer of the island of Čuba.

(a) The treasurer shall prepare and submit the monthly estimates of funds required to maintain the institution for the month following that upon which the estimate is submitted.

(b) He shall be accountable for the property of the institution and responsible for its safe-keeping.

(c) He shall receive and have the custody of all moneys belonging or appropriated to the institution.

(d) He shall pay the salaries of the officers and employees of the institution, and make all other disbursements of said institution upon the order of the junta de patrones.

(e) He shall keep a full and accurate account of all receipts and payments and such other accounts as may be required of him by the junta de patrones, and in such forms as may be prescribed by it.

(f) He shall balance his books on the 1st day of each January and make a statement thereof and an abstract of all receipts and payments during the preceding year, and within five days thereafter he shall deliver the same to the auditing committee appointed by the junta.

This committee shall compare the same with his books and vouchers and certify as to the correctness thereof to the junta de patrones at its next meeting.

(g) He shall perform such other duties as the junta de patrones may direct.

At the first meeting of the junta de patrones after the receipt of these regulations it will prepare a list of all employees of the institution, stating the title of each employee, and the salary which it recommends shall be paid. This list will be forwarded to the department of charities, Habana, Cuba. When this list has been approved by the military governor, neither the number of employees nor the salary of employees shall be increased except upon the approval of the military governor or of the superintendent of charities.

The junta de patrones will forward to the department of charities a copy of the charter and of the rules and regulations of the institution for the approval of the military governor.

J. B. HICKEY, Assistant Adjutant-General.

In addition to the beneficencias a large number of temporary asylums for orphans were established during the year 1899. The establishment of these institutions was absolutely necessary. The orphans of soldiers, reconcentrados, and the children of parents who had lost everything were found in such numbers that some measures had to be adopted in order to take care of them systematically, and in carrying out this policy temporary asylums were established throughout the island. These asylums, with a few exceptions, were supported from the State funds. Early in the present year conditions had so far improved that a gradual reduction was commenced in the number of these establishments. In many places the children were returned to their parents or relatives or sent to other institutions. The reduction and consolidation of these asylums and charitable institutions has been steadily continued until the present time, and has been endered possible by the improved general conditions in the island. We are now down to a nearly normal basis, and one which will continue, probably, for a year or two.

The existing asylums are maintained, or very largely assisted, by the State. Competent teachers have been supplied, suitable fare and clothing are furnished, and the children are being educated and trained to become useful members of the community.

CUBA 1900-VOL I, PT 1 -3