Subscription Book.

436. That the Minute Secretary address a letter to the President, requesting he will take the chair at the annual meeting; and that he also invite the several Vice-Presidents to attend on the occasion.

437. That the Minute Secretary address a letter to the Assistant Secretary of the Parent Society, soliciting the attendance of one or more of the Secretaries of that institution at the annual meeting; and that he also invite the following gentlemen: ⚫ viz.

[Here follow the Names.]

438. That the Minute Secretary inform the Committee of the Ladies' Branch of the time fixed for the annual meeting; and request their furnishing him with their annual report, to be read immediately after that of this society, and a list of the officers and committee for the ensuing year.

439. That the Minute Secretary present to the adjournment of this meeting a list of those members who are eligible for re-election on the Committee; and that the ballot for the election of new members to be proposed to the General Meeting begin at o'clock precisely.

440. That the secretaries be a Sub-Committee, for the purpose of giving publicity to the annual meeting, by means of placards, hand-bills, and advertisements; and that they send an adequate number of hand-bills to every District Committee for circulation.

441. That the Minute Secretary be requested to prepare an order of proceeding+ for the annual meeting, and submit the same to the adjournment of this Committee.

442. That the following gentlemen be a Sub-Committee of accommo dation, to receive the president, vice-presidents, and visitors, and attend to the order and convenience of the company.-[Here follow the names of six or eight members, one of whom is nominated secretury.]

443. That G. H., I. K., L. M., and N.O., attend with plates to receive contributions at the close of the meeting.

444. That the Cash and Bible Secretaries attend to receive subscribers' names at the close of the meeting.

445. That this meeting adjourn to

the

of next month, at o'clock precisely, to receive the reports of the secretaries and auditors, and finally arrange the preliminary business of the General Meeting.

NO. II. SUBSCRIPTION BOOK.

1. This book is of the same size with the Fair Minute Book, and should be strongly bound and lettered. It is designed to be a register of all the individual contributors to the society, and to save the time and space which would be required were an account opened for each in the Leger. To facilitate the reference to any particular name, it is cut in the form of an alphabetical index; from four to ten folios, or double pages, being allotted to each letter, according to order.

It may not be improper to observe, that the postage of all letters containing invitations, or relative to the business of the society, should be paid by the Cash Secretary, who includes such charges in a quarterly account of incidental expenses.

+ The order of proceeding is inserted at the end of this section.

Observations thereon.-Leger.-Mode of keeping the various Accounts.

2. The following Specimen, from the portion of the book allotted to A, contains the entries on the left-hand page; and as the opposite page is ruled in like manner, omitting the columns of "name" and "residence," the whole folio exhibits the state of the subscription for five years.

3. From this book the Cash Secretary annually transcribes the list which is given to the collector, who returns an account of his receipts, with the names of all subscribers who have paid the requisite entries are then made in the column of the year by the Cash Secretary, who includes the amount received in his Monthly Report to the Committee. When the collector finally returns his list, it is compared with the Subscription Book; and the names of those subscribers who appear to have declined are handed to the Secretaries of the Districts within which they respectively reside, pursuant to the XXIId By-Law.

NO. III.-LEGER.

1. This book should be of folio size, containing about four quires, strongly bound and lettered. Instead of being ruled in the common form-the Debit side occupying one page, and the Credit side the opposite-the whole account may be on one page, by which a considerable saving will be effected. Many Auxiliary Societies keep a Cash-Book in addition to the Leger; but this, it is submitted, is an unnecessary source of expense and trouble, as the latter may be so arranged as to answer every purpose of a Cash Book; and thus all the pecuniary transactions of the society will be concentrated in the Leger, and the reference be materially facili

tated.

2. In order to exhibit the mode of keeping the various accounts, the following Specimens are supposed to be extracted from the Leger of a society, which, in addition to a Branch Society and

Specimen of Account with Treasurer.

Association, has likewise a Ladies' Branch connected with it. In opening the respective accounts, care should be taken to allot several folios to each, that the necessity of frequent reference to a distant folio may be obviated. An alphabetical index should be kept inside the cover.

The society in question is supposed to have been some time established, and to hold its annual meeting in September:-the accounts are consequently balanced on the 31st of August. The entries of the last six months will sufficiently illustrate the subject.

It will be perceived, that the plan here recommended is founded on the presumption that all the pecuniary concerns are transacted through the medium of the Treasurer, by which the greatest possible simplicity is given to the accounts.

The column headed MB. is designed to contain the numbers of the Minutes which authorise every payment to or by the Trea

surer.

s. d.

117 14 2

1 200 0 0

188 18 4

788 15 0

The figures in the column MB., on the Debit side, denote the numbers of the Minutes which authorise the remittances; and those in the column DB., on the Credit side, the folio of the "Depositary's Book" which contains the particulars of the invoice of Bibles and Testaments received. The entries at the Credit side, under the head of "General Object," exhibit the amount annually appropriated to this purpose.-Thus £.400 having been remitted on Moiety Account, in the year ending 31st of August, and the Auxiliary Society having a claim under the Ninth General Rule to a return of Bibles and Testaments to one-half this amount, the other moiety, with the sum of 4031. 8s. 5d. specifically voted, goes for the general and Foreign purposes of the Parent Institution.

Specimens of Account with a Branch Society, and a Bible Association.

SPECIMEN OF ACCOUNT WITH A BRANCH SOCIETY.

Branch Society.

Cr.

The figures in the column DB. on the Debit side, refer to the folio of the " Depositary's Book" which contains the particulars of the Bibles and Testaments delivered; and the entries in the column MB. on the Credit side, denote the respective numbers of those Minutes which recognise payments by the Branch Society.

The connexion between an Auxiliary Society and a Branch Society is precisely similar to that between the former and the Parent Institution, as will be more fully explained in Section VI.— A moiety of the amount remitted is consequently appropriated annually to the general object, unless it be made on purchase account, for the supply of an association in connexio:: with the Branch Society; when the whole amount, if required, is returned in Bibles and Testaments at cost prices.

6. SPECIMEN OF ACCOUNT WITH A BIBLE ASSOCIATION,

The references in the columns DB. and MB. are explained in the observation under the preceding Specimen,

N