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Instances might be multiplied, but the following may suffice to indicate the sort of cases which have been aided through the efforts of the deputy superintendent: --

"A" is an excellent piano tuner, with a small clientage. A position has been secured for him in a piano factory, where he is giving good satisfaction. He was started at a wage considerably in excess of his average earnings, and was raised at the end of a short period.

"B" worked in a well-known shoe factory before losing his sight, a few years since, and the management have been persuaded to take him on again, giving him certain processes which all admit he can perform without sight.

"C" was a foreman in an upholsterer's establishment before blindness, and for him an opening has been secured in a first-class hotel, to take charge of its furniture and mattresses, which position, for reasons of his own, he has not yet accepted.

For "D" a position was obtained as helper in a lumber yard, where his duties were to assist in piling boards, loading teams, etc. This work he did successfully and to the satisfaction of his employer, till the mistaken sympathy offered by the other workmen became an element which had to be dealt with by the dismissal of our man.

"E" has been found a position with a large manufacturing concern, broad-minded enough to give us such an opportunity.

"F" is an illustration of our effort to develop home industry. He had learned the broom maker's trade in earlier years, and the commission has agreed to procure an outfit of tools and materials, which will be loaned to him as soon as certain stipulated conditions have been met by his friends.

"G" represents a different phase. His property was mortgaged, and ho feared foreclosure. Assistance was rendered in placing the mortgage in safe hands.

"H," a young man needing academic education, being beyond the ago limit at which he could be received by the Perkins Institution, was sent to school in an institution which has no such limit set.

Appreciating the tentative and experimental nature of the work with which it was charged, the commission felt that an adequate system of accounting was indispensable. Accordingly an expert accountant was employed to devise and install a set of books so classified and arranged as to enable us to determine promptly and accurately the cost and industrial value of the several branches of work we had undertaken, e.g., educational and industrial aid, classes in cobbling shoes, and the manufacture of art fabrics, rugs, mops and brooms. The system of accounts adopted works well in practice, and has been commended by the State Auditor, who has manifested much interest in our work, and whose helpful advice at every stage of our undertaking the .commission is glad to gratefully acknowledge.

Of the $20,000 appropriated by chapter 385, Acts of 1906, the sum of $1,909.42 was returned to the treasury of the Commonwealth.

The commission was granted two appropriations by chapter 174, Acts of 1907, viz.: $15,000 for the maintenance of industries, and $25,000 for general administration, industrial and educational aid, etc. (see XV., Appendix A). The appropriation of $15,000 was all expended; of the appropriation of $25,000, the sum of $3,523.80 was returned to the treasury of the Commonwealth.

By chapter 173, Acts of 1007, the act of 1000 was amended, and the commission was empowered: (1) to draw for working capital not more than $5,000 at one time; and (2) to use all moneys received from the sale of any products of its workshops for the purpose of carrying on its industries.

We subjoin a series of statements derived from our books of account, which may serve to indicate the extent and character of the financial operations of the commission for the two years under review, and the financial condition of the industrial department on Nov. 30, 1907.

FINANCIAL STATEMENTS.

I. DISBURSEMENTS, MASSACHUSETTS COMMISSION FOR THE BLIND, AUG. 1, 1906, TO NOV 30, 1900.