volume contains 32 plates, with numerous figures. The work is an interesting and valuable acquisition to this Institution, inasmuch as it shows that the method of the Abbe Sicard is not to be implicitly followed, and is susceptible of much improvement. The Directors of this Institution accord with Mr. Bebian in these opinions, and they are satisfied that their teachers have also improved upon Sicard. Mr. Bebian employs the figured representation of objects to explain single words, not only nouns, but other parts of speech; as adjectives, verbs, pronouns, prepositions, and even words of an abstract meaning. These are all confirmations of the correctness of the course pursued by our teachers, and of the value of the Elementary Exercises for the Deaf and Dumb, published in the city of New-York, in 1821, "by order of the Board of Directors, under the inspection of the Committee of Instruction." Although it has been published six years, and Mons. Bebian's work was first published in 1827, he does not appear to have seen it. This is not to be wondered at, as the Elementary Exercises have been confined to the few schools in this country, and their circulation limited. The two works are arranged upon similar principles, that is, the conveying of ideas to Deaf Mutes, by means of the figured representation of objects. The Directors are now, by comparison, the better enabled to appreciate their own work, and to recommend it to others engaged in the instruction of the Deaf and Dumb. The author thinks he could make a new edition, more valuable, and this will soon be wanted, and as the engravings are all in possession of the Directors, it can also be rendered cheaper than the copies of the first edition.

The general state and condition of this Institution is as prosperous as it ever has been, and it calls forth the interest of individuals and the community as powerfully as at any former period, notwithstanding the efforts of individuals to depreciate the talents of the teachers, and lessen the exertions of the Directors.

Two pupils have been removed by death during the year 1827. One died with a disease of the brain, to which he was subject, and which was supposed to have been the original cause of his deafness. The other was a female, who died of a bilious remittent fever, contracted during the August vacation, while she was on a visit to her friends in the country, where the same disease was prevalent, and where it originated from a neighbouring swamp.

The Directors consider it their duty to take this opportunity to explain some things which might otherwise appear obscure, and from which unfavourable impressions might be drawn by a future Legislature, to the detriment of this Institution, in consequence of the Report presented to the Senate on the 5th March, 1827, by the " Committee on Literature, on the bill from the Assembly, to provide for the building of an Asylum for the Deaf and Dumb in the city of New-York."

In the second page of the Report, the Committee state that" it is unaccountable, that during one of the years, either in 1820 or 1821, nothing should have been received from the licenses to lottery venders."

The Committee of the Honourable the Senate, in examining the Second Annual Report of this Institution, made in conformity to law, must have omitted to examine in detail, the documents accompanying the same, where it will be found that $1125 were received for lottery licenses in the year 1820, and the Treasurer's account current states the names of the persons from whom the same was received. The Treasurer's account accompanying the Report of that year was in two parts; the first by Mr. John Slidell, who on resigning as Treasurer, was succeeded by Mr. Jonas Mapes. The second part by Mr. Mapes, appears to have been entirely overlooked by the Committee, and would have explained the seeming inconsistency.

The Third Annual Report of this Institution states, that $1875 were received from the venders of lottery tickets, in 1821, as ascertained by the Committee, but at the same time they state as an apparent piece of neglect, that " on

inquiry at the Comptroller's office, no returns from the Directors of the Deaf and Dumb Institution, as required by the act of 1819, can be found."

The act referred to is that entitled, "An Act relative to Lotteries, passed 13th April, 1819," the 38th section of which required an annual report to be made to the Comptroller, of the amount received from the venders of lottery tickets. On the same day of the same year was passed "An Act in aid of the Institution for the instruction of the Deaf and Dumb,” which appropriated $10,000, and provided that no part should" be applied for the purchase of land, or the erection of buildings." The second section of the said act required the Directors to report annually, "the amount of receipts and expenditures; the number of pupils received and discharged; the state of their improvement, as well moral as intellectual; the number and quality of teachers, and the general state and condition of the said Institution."

This law being explicit in a number of particulars, and these embracing the single object required by the 38th section of the act relative to lotteries, the Directors have always conceived that they had made a correct decision when they determined to comply with that law, which embraced in itself all that was required of them by both. In so doing, they reported directly to the paramount authority, and have annually given a detailed account of the proceedings of the Institution. In performing the greater duty, which embraced the smaller, it was a fair presumption that neither was neglected.

The Committee of the Honourable the Senate, in another part of their report, state that there is a Superintendent, a Principal Teacher and three Assistants, employed by the Institution," and yet the amount charged for superintendence and tuition the last year (1826) is but $1500." This manner of expression appears to throw a censure upon the Directors, as if they had concealed something, and had not given the whole truth. But the Honourable the Legislature may rest assured that the statement is correct. During the year 1826,

B

the two Mute Assistant Teachers received no salary, but were provided with board and clothing for their services. The other persons received salaries as follows:

The Committee, in making a summary of the expenses of the Institution, in order to ascertain the average expense of each pupil, took eight years, as the period of time in which the school for the Deaf and Dumb had been in operation. The Eighth Annual Report was made out, and the expenses of the Institution brought up to 1st January, 1827, which is eight years and eight months from the opening of the school, on the 1st May, 1818. This would make the calculation still more in favour of the Institution, as the Committee, after a laborious investigation, have arrived at the conclusion, that there is "no occasion to complain of the expendi tures of the Institution; they appear to have been prudent and judicious."

The Directors take this occasion to add, that from the reports of other institutions received by their Secretary, they are enabled to give the annual average expense of a pupil in several institutions, by which a comparison of expenses may be made, as follows:

In the before mentioned summary, the Committee of the Honourable the Senate, state the amount received by this Institution directly from the Treasury; the amount received from lottery licenses; "while the amount received from other sources is only $19,886.76." But as the Committee, in examining the Second Annual Report, overlooked the second part of the Treasurer's account current, in which will be seen receipts from other sources, amounting to $1681.95, making the whole amount raised in the city of New-York, to 1st January, 1827, equal to $21,570.71.

Taking then the other data of the Committee as correct, it will appear that the Institution for the Deaf and Dumb in New-York, has received directly from the Treasury of the State $30,073.71, and from lottery licenses and other sources exclusively in the city of New-York, $36,695.71, of which there remained in hand on the 1st January, 1827, the sum of $7592.40.

From these and other data afforded by the several Annual Reports, the Committee have calculated that the 177 pupils received into the Institution to the 1st January, 1827, had cost the state $324 each. It would be more reasonable, however, to calculate, that as 177 pupils have been boarded and instructed in this Institution, and some of them clothed, and all provided with books and stationary, at an expense of $30,073 from the State Treasury, the average of each to the commonwealth would only be about $170. It is true, that other moneys have been received and expended, but they never were in the Treasury of the State, and would not, in all probability, have gone there, even if not received by this Institution.

These facts, in addition to those presented in former reports, afford the proof that a school for the Deaf and Dumb is best located in this city, where more than half its receipts arise from its locality, and where less than half its support is derived from state appropriations. It is acknowledged that the law relative to lotteries has produced a considerable annual income, and this income has been increased by the Directors, who have taken measures to compel the dealers