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STATE SOLDIERS' HOME, ERIE COUNTY, OHIO, December 2, 1904. HON. MYRON T. HERRICK, Executive Office, Columbus, Ohio.

DEAR GOVERNOR:—The Trustees of the Ohio Soldiers' and Sailors' Home respectfully submit their annual report for the year ending November 15, 1904.

The accompanying report of the commandant, quartermaster and other officers of the institution give in detail the management and expenditures for the past year.

Since our last report Gen. Thomas M. Anderson resigned as commandant, and has been succeeded by Gen. J. W. R. Cline, who discharges the duties of Commandant with singular ability and is well liked by all connected with the instituton.

The act of Congress makng appropriations for state and territorial homes, passed April 28, 1904, contained the provision that no part of the appropriation should be apportioned to any state or territorial home until its rules and regulations respecting the pensions of its inmates be made to conform to the provisions of Sec. 4 of an act approved March 3, 1883, entitled "An Act prescribing regulations for the Soldiers' Home located at Washington, in the District of Columbia." By this provision our state home would be deprived of the federal appropriation unless its rules and regulations were made to conform to those of the Soldiers' Home at Washington. Being apprised of this fact, the trustees were called upon to formulate new rules in regard to inmate pensioners, which, we are pleased to state, have been approved by the Federal authorities and our home is receiving its apportionment of the appropriation provided by congress.

To bring about this necessary result the management had to create the office of Treasurer for the home, and equip a treasurer's office with safe, and necessary furniture, provide account books, blanks, etc., so that an account could be kept with each inmate pensioner of the home. This increased expenditure has been paid from the funds of the home, and it is believed that it will not be necessary to apply to the Emergency Board for funds.

When it is remembered that this institution has a large outlay for water rents, clothing and burial of the dead, that is not common to other institutions of the state, the per capita cost of maintenance is as low as could be expected.

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