8.—4.

24. We recommend that subsidies on voluntary bequests to Hospital Boards should be discontinued and the statutory provisions in respect thereof repealed. Voluntary bequests are in the nature of " windfalls " and the discontinuance of the subsidies should not affect the efficiency of the Boards. It is worthy of note that since 1914 the following amounts have been paid by way of subsidies on voluntary bequests and donations to Hospital Boards : — Subsidies paid on Voluntary Period Bequests and Donations. £ 1913-14 ~ .. .. .. .. .. 24,000 1914-15 .. .. .. .. •• 24,055 1915-16 .. .. .. .. •• 20,250 1916-17 .. .. .. .. •• •• 25,006 1917-18 .. .. .. .. •• 17,810 1918-19 .. .. .. .. .... 28,028 1919-20 .. .. .. .. •• •• 36,658 1920-21 .. .. .. .. •• •• 32,885 1921-22 .. .. .. .. .. •• 48,115 1922-23 .. .. .. .. .. 33,056 1923-24 .. .. .. .. .. .. 38,444 1924-25 .. .. .. .. .. .. 56,031 1925-26 .. .. .. .. •• 50,079 1926-27 .. .. .. .. 29,054 1927-28 .. .. .. .. .. •• 37,169 1928-29 .. .. .. .. .. .. 22,929 1929-30 .. .. .. .. •• •• 39,654 1930-31 .. .. .. .. .. .. 15,070 1931-32 .. .. .. .. .. .. 15,000 (estimated). The estimated saving is £15,000. Education Grants and Subsidies. 25. The amount provided by permanent appropriation under this heading for 1931-32 is £155,534. The whole of this expenditure should be subject to annual review by Parliament, and we recommend accordingly. 26. We also recommend that subsidies on voluntary bequests to educational institutions should be discontinued altogether, and the statutory provisions in respect thereof repealed. This is a further instance where bequests are in the nature of "windfalls" which do not affect the efficient administration of the institutions. The estimated saving would, on the current year's appropriations, be as follows : — £ Education Boards .. .. .. .. 2,000 Technical instruction .. .. .. .. 750 Secondary schools .. .. .. ' .. 1,250 University colleges .. .. .. .. 2, 000 £6,000 27. As a matter of interest, the following statement of subsidies on bequests paid since 1914 is incorporated —

6

Education Act, 1908, and Education Act, 1914. r , , New Zealand r University Year > Primary, S(1[ , r Amendment, Total, including District School'! Technical Schools. Act, 1914. High Schools. £ £ £ £ £ 1913-14 .. 1,321 336 7,314 .. 8,971 1914-15 .. 837 324 5,620 .. 6,781 1915-16 .. 1,107 33 5,679 359 7,178 1916-17 .. 3,328 266 4,205 7,031 14,830 1917-18 .. 3,796 648 2,154 5,065 11,663 1918-19 .. 4,618 722 1,673 1,029 8,042 1919-20 .. 8,929 954 6,934 9,867 26,684 1920-21 .. 10,004 518 5,466 4,618 20,606 1921-22 .. 13,710 743 3,990 6,868 25,311 1922-23 .. 13,287 408 4,208 8,846 26,749 1923-24 .. 13,625 3,033 2,561 11,657 30,876 1924-25 .. 21,605 5,166 4,152 19,040 49,963 1925-26 .. 17,927 2,383 2,542 12,698 35,550 1926-27 .. 19,906 7,311 1,559 14,620 43.396 1927-28 .. 23,057 2,017 2,091 17,418 44,583 1928-29 .. 21,210 1,750 2,976 11,700 37,636 1929-30 .. 24,029 3,667 2,610 9,352 39,658 1930-31 .. 14,842 1,745 874 12,248 29,709 Totals .. 217,138 32,024- 66,608 152,416 468,186