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The satisfaction, which the sub-committee derived from this general survey was equalled only, by that which was consequent on the examination and consideration of the details, given by those Overseers, in relation to the success of those establishments.

The Overseers of the Marblehead Alms House stated to the sub-committee, that the town of Marblehead had no general fund applicable to the support of the poor, except the Treasury of the town; -- that the annual average of the poor, in point of number, supported in their Alms House, somewhat exceeded one hundred; --that the expense of the poor of Marblehead, from March 1820, to March 1821, was justly represented in the annexed schedule, (marked B.) by which it appears mat the whole expense of supporting one hundred poor, within the Alms House, for that year, was only thirteen hundred, and seventy five dollars, forty seven cents.

Those Overseers, farther stated that, in their opinion, every thing considered, the annual expense, within the Alms House did not exceed nine, or ten dollars per head, per year. The sub-committee were satisfied, that this estimate did not underrate the actual expense; particularly as there is no credit allowed in it, for one thousand days labour done upon the highways, by that portion of the able bodied tenants of the Alms House, who were capable of this species of labour. All the highway work of Marblehead being done, by the poor of their Alms House.

A similar and not less satisfactory result was obtained, by the examination made, by this sub-committee, of the Alms House at Salem. By the printed report of the Overseers of that town, dated 1st March 1821, (see schedule, C,) it appears, that since the erection of their Alms House, in 1815, the expenses of the town of Salem, for the support of their poor, have been reduced from $12,779 21 cents, which it was in 1814, to $4,296 40 cents, which it was in the year, ending the 1st of March last. The poor, supported out of the Alms House, being included in both estimates.

If from this amount be deducted $1,090 87 cents, the estimated value of supplies, furnished poor persons, not inhabitants of the Alms House, the whole net expense of the Salem Alms House, for the last year was only three thousand, two hundred and five dollars, fifty three cents. The average number of poor being about three hundred and twenty, supported within the Alms House during the year, makes the arithmetical result, of the whole expense, averaged upon the tenants about $10 per head, per annum! The same as that of Marblehead. The Overseers of Salem, also stated, that it was their expectation to reduce considerably, the expenses of the establishment, the ensuing year. Here, also, as in Marblehead, the sub-committee were satisfied that circumstances existed, which considerably reduced the actual expense below the estimated average.

The schedule, marked D, will exhibit the whole expense of the Boston Alms House, during the year 1820. The average number within the house, somewhat exceeding four hundred persons.

It will not be necessary, for the purpose of establishing a conviction of the necessity of a resort to a similar institution, in the town of Boston, to enter into any comparison of the result of these inquiries, with that of similar inquiries made in relation to the Alms House in this town. In order to satisfy every mind of the interest and duty, in this respect, it will be sufficient to state generally, that the support of the whole poor of the town of Salem, including all out pensioners, and an average of three hundred and sixty five within the House, cost the town of Salem last year, $4296 40 cts. That the whole poor of the town of Boston, including all out pensioners, and an average of about four hundred within the House, cost the town of Boston last year, $19,934 53 cents.

It is apparent to your committee that this difference is greatly owing to the contracted state of the Alms House, in comparison with the wants of the town. This establishment being the receptacle of all that class, which are naturally the objects of a house of industry, the consequence is that out pensioners are multiplied; and this most wasteful, and most expensive mode of supplying the poor, in their own families; as well as the most liable to abuse, is rendered, in a great degree, inevitable. The entire want of land, suited to employ the poor, in any species of agriculture, or out-of-door labour, and the impracticability in so confined a space, to introduce the necessary separation of age and sex, and to provide each with employment suited to it, are also causes of this difference of expense in supporting their poor, to these towns respectively.

Your committee, therefore, from the preceding facts and reasonings came, unanimously to the conclusion that a house of industry ought forthwith to be erected, with a quantity of land, attached to it, sufficient for all the objects of such an institution. In forming this opinion, your committee were influenced by considerations of economy; -- the strong conviction that a great saving would in consequence, result to the town, in point of expense; -- and above all, by a sense of the salutary influence of a well managed institution of this kind on the public morals. The obligations, which every society owes to those classes of citizens, which are liable to become pensioners on its charity, were not overlooked, in making this estimate of the Town's interest and duty.