# FINANCIAL

25. The total cost of each prisoner for the year (average) was $302.91.

The cost of feeding each prisoner for the year (average) was $62.89.

Table I.

COMPARATIVE STATEMENT OF REVENUE, 1938 AND 1939.

Head of Revenue collected by Prisons Department 1938 1939 Fees of Court and Office $4,029.00 $1,972.00 Prisoners Subsistence $4,484.96 $5,720.20 Prison Industries Total $8,513.96 $7,692.20

Table II.

COMPARISON OF EXPENDITURE FOR 1938 AND 1939.

1938 1939 Personal Emoluments $514,345.93 $534,874.89 Other Charges $389,158.40 $354,887.00 Special Expenditure -$5,359.38 $30,483.80 Total Prisons Department $908,863.71 $920,245.69

26th February, 1940.

J. L. WILLCOCKS,

Commissioner of Prisons

Hong Kong.

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