IN recent years, the value of costing methods in securing business efficiency has become increasingly recognized, not only in industry but also in local government. The Ministry of Health has issued Part 1 and Part 2 of the costing returns of hospitals for the year ending March 31, 1935 (H.M. Stationery Office, 1936. Price Is. and Is. 3d. net). Part 1 contains particulars of Poor Law hospitals, general hospitals administered by local authorities under the Public Health Acts or the Local Government Acts, sanatoria and other institutions for the residential treatment of tuberculosis, and maternity homes and hospitals. Part 2 contains the similar particulars for Poor Law institutions and separate casual wards.