It thus appears that the scholars have increased two and a fifth times; that the School is much more faithful in gathering in the children, inasmuch as a much greater proportion are numbered therein now than formerly; that three per cent. of the A B C class, against forty per cent., evinces the greater rapidity with which they are advanced through the elements; that the cost of books is three hundred per cent. less than formerly; that the salaries and other costs are forty per cent. less, though the number of pupils is twice and a fifth greater; that the actual saving is nearly equal to the present salaries that the former cost of tuition and books for each child, of twenty-four dollars, is reduced by the new system to six and a half, making difference in favor, of the new, which, multiplied by the number of children now taught, would be equivalent to four per cent. on the entire outlay for improvements; or which, had it been productively invested from the inauguration of the new system until now, would have been more than sufficient to support the School permanently. But this is not all; could the moral, educational and physical superiority be similarly contrasted, it would exhibit differences beyond comparison. The results, however, are sufficiently apparent. It has immeasurably elevated the Institution in the pride and affections of the people, and caused the stranger to honor the city itself, on account of this striking. expression of its nobleness. But, alas! its very excellencies have awakened the jealousies of some who are unacquainted with its economics. No complaint of extravagance, however, has ever been heard from those who are familiar with its merits.

The present views of the working and management of this noble Institution, it is to be hoped will not fail to impress all with the conviction that this Board has been not only anxious and sedulous in its efforts to secure the welfare of the children and the public interest, but has wisely and successfully accomplished it. That they have at least imparted vigor, faithfulness and economy to every one of its departments, is apparent, they think, in the fact, that now, in the day of trouble and reckoning, when called upon to contribute to public economy, they have no retrenchment to suggest. They have thus gone minutely through our whole role of service, and shown everywhere accomplishing more than could have been expected, or exacted by any ordinance or contract. For where else is there to be found a School that will teach successfully and satisfactorily, and furnish also books, for one dollar and sixty-two and a half cents per quarter? Where else do infant children make seven-eighths of the family clothing after school hours while learning to sew? Where else will a nurse take entire charge of forty children, and do as much, as well, and indeed everything for them? Where else will one hand wash and iron, and properly assort and deliver eight dozen pieces per day upon an average? Where else will one cook, properly and punctually, prepare the food for three hundred and sixty persons? It is vain to look here then for supernumeraries or retrenchments.

Turn we then to our regimen. We accordingly find for breakfast a plate of hominy, a drop of molasses, and a cup of milk— and water tea, costing say, two cents; for dinner, soup meager and rice, meat, rice and peas at a cost of two and a half cents; and for supper a slice of bread and a cup of milk and water tea, costing a cent and a half. Neither of these can be reduced without superinducing hunger.

A like economy is enforced with respect to the clothing. The cloth is carefully selected by judges, bought advantageously at wholesale, well made up, well cared for, and well worn. Children are proverbially hard upon their clothes: but play is a part of their health, as indulgence is of their discipline. To reduce the quality, therefore, we must either increase the quantity, or otherwise incur exposure. They seldom wear shoes except for dress or during cold weather.

After a most careful survey of the whole field, the Committee have, they regret to say, failed to find the object of their pursuit. It would, nevertheless, have afforded them a sincere pleasure to have been able to contribute somewhat at this trying moment to the public relief; but truly, the orphans have nothing to contribute. Nor is the Board more fortunate; for they enjoy no privileges or indulgences at the City cost, but on the contrary, often furnish encouragements to the children from their own means, and instead of enjoying a yearly dinner at the public expense, as is usual and proper, have invariably given one to the friends of the Institution on its anniversary.

With a familiar knowledge of all the facts which have been elicited by the communication from the Council, the Committee are at a loss to account for the existence of the idea entertained by some, of the extravagant administration of the moneys placed at the disposal of the Commissioners by the City, unless it be the manifestation of order and cleanliness which habitually obtain throughout the house, or the aspect of taste which is ever present where the ideal that sustain it is not absent from the mind of its supporter. These cost nothing, however, in a material point of view. They belong to another element, and it would be uncivilized to bar the doors against them.

But although unable to retrench, we may suggest to you two considerations for effecting the purposes of Council. The first is to limit our admissions to a severer necessity, than has been hitherto conditioned; the second, as the period comes round for binding out, to apprentice the children as fast as justice to them will permit, to the industrial engagements of life.

In conclusion, your Committee are forced to the conviction —a conviction confirmed by increased intimacy with the working of the Institution, that there exists nowhere, one more excellent in its conception, or which is more faithfully administered in every respect. In confirmation of this they confidently refer to the amount of actual misery daily relieved; the character and extent of that relief; the wide scope of its charity; the present importance and ever-extending influence of the results achieved; and the intelligence and spirit with which it has been conducted.

In this connection it is encouraging to allude to the number who, since they have left us, have, in the last few years, been seeking to become physicians, apothecaries, surveyors, merchants, factors, printers, engineers, plasterers, carpenters, bakers, shoe makers, harness makers, as well as votaries of all the mechanical or other employments; to those also who have gone into the pursuits of the country, or army or navy; as well as to the girls who have given us like cause for gratulation.

Scarcely a day, Sunday not excepted, but one or more of the members of this Board are in attendance upon the Institution, notwithstanding its general charge is committed to one in weekly rotation, and its leading interests are besides specially confided to zealous committees. It may be true, nevertheless as sometimes asserted, that in the admission of children by the Board, they have been sometimes imposed upon. But this can only happen by violating the sanctity of an oath, and deliberately and wickedly deceiving others than those that compose the Board. Such cases, however, are few, while they bring with them the consolation of knowing that little children have, not the less, been rescued from the domestic influences of such parents. We may err, but it is upon the side of charity.

The Committee feel bound also to say, that the officers of the Institution are all apparently actuated by a similar devotion; and merit, as they do receive, the respect and confidence of the Board.

They would further suggest, in view of all that has occurred and is occurring, the propriety of inviting and urging upon Council the propriety of visiting the Institution, collectively and individually, morning, noon and night, as may suit their convenience; of inspecting the Institution generally; of examining our books; making themselves personally familiar with our routine and economics; and thus, from actual knowledge, appreciate our labors, sympathise with our efforts, and rejoice with us in our benevolent achievements.