Correspondence.

Widows' Fund . Male Fund . 77 14 6 77 14 5

181 0 0 154 0 0 20 0 0 62 0 0 28 12 0 54 12 0

16 18 8 16 18 8 57 14 4 57 14 4

23 2 4 23 2 4 12 10 0 12 10 0 459 11 10 416 11 9 Total , £ 876 3 s d 7

Disbursements . Collector's Commission Messenger Postages and petty expenses Provincial and other expenses

rnnting ... Assistance in office ... Rates and taxes , Asylum Jubilee gratuities Salaries , office

Warden Matron Pension , and gardener ' s salary Hire of Hall on day of election ... Rent , & c , office Ditto , Meadow

uanK cnarges Entertainment of Stewards and Annuitants Advertisements Collector's guarantee ... Work done at Asylum Medicine

Male Fund . Widows' Fund . 271 IS 6 367 17 3 5 0 0 5 0 0 251 112 2 > 14 2 80 0 1 SO 0 1 215 15 9 2 ii 10 10 13 0 0 13 0 0 417 10 0 417 10 0

2 12 6 2 12 6 45 0 0 « 0 0 0 12 6 0 11 11 37 6 10 37 6 11 3 15 0 3 13 0

1344 5 4 1446 18 8 Total , £ 2791 4 a Od

Collector in the Provinces have added anything to the funds of the Institution . It is quite certain that the Collector did not influence to the smallest extent the contribution of £ 2670 received during this year

from East Lancashire , the amounts having been remitted direct from the Lodges to the office . Let subscribers consider that Collector's commission £ 639 15 s 8 d , and £ 7 10 s paid for guarantee , would be sufficient to make provision for

9 old men , each £ 40 , £ 360 ; 9 widows , eaoh £ 32 , £ 288 . Total £ 648 . and yet a Collector is allowed to allocate this amount , whilst every year we are exhoi ted to subscribe more because so many poor and distressed Masons and bereaved widows are knocking at the door for admission .

The amounts charged for postages seem to be very heavy—£ 25114 s 2 d for each branch of the Institution—total , £ 503 8 s 4 d . But as the Auditors enter these as " postages and petty expenses , " it is not easy to say how much has been paid for postages and how much for that convenient item in accounts " sundries . "

The last published accounts of the much-abused Institution for Boys give this item— " petty expenses , including postages , £ 205 5 s , " which is probably a , very reasonable amount , considering that this Institution transmits balloting papers twice during each year , whilst the Benevolent only has one issue of papers . Again , the charge for

printing , £ 438 6 s 7 d , seems high compared with a similar charge in the 1887 account of the Girla' Institution , whioh is for stationery , books of subscribers , postage , balloting papers , printing , & c , & c . £ 473 2 s lid , always bearing in mind that this Institution also has two elections during eaoh year .

It seems rather anomalous that the Educational Institutions , which are intended for the young who are beginning life , which may possibly be extended for many years , should afford two opportunities for entrance during each year , whilst the Benevolent , which is for the aged who , nearing tho end of their days have little time to spare ,

and nuless admitted Bpeerlily may never realise the kind hearted sympathy of their brethren , only opens its doors once during the year . The election of last May affords melancholy evidence of this , as several brethren had shuffled off this mortal coil in the short space of time between the making up of the list of candidates and

the day of election . We may well imagine our aged and infirm brethren with their last breath uttering those pathetic words , "Too late , too late . " Surely this is a case where the old Latin axiom applies , his dat qui cito dat . In the Provioces it is generally supposed that the Stewards' fees

cover all the costg of the Festival and refreshments , yet we find in this acconnt "Entertainment of Stewards and Annuitants £ 7413 s 9 d , " which seems to require some explanation . Altogether it appears from this statement of accounts that without taking into consideration the items on the left of our statoment , amounting to £ 876 3 s 7 d , which

perhaps it would not be right to charureas expenses of administration , it has cost £ 27914 s to dispense £ 14 , 387 in annuities , which ia as nearly as possible 20 per cent , upon the amount distributed , so that every £ 1000 paid away in annuities has contributed £ 200 towards expenses .

We are forcibly reminded of the cynic ' s contribution to the offertory , namely , one penny and one sovereign , placed very carefully ' on the plate . When asked to explain the meauing of this very eccentric almsgiving , he informed his interrogator that the sovereign was intended to carry tho penny to its ultimate destination .

Perhaps the auditors in their next , statement of accounts will enter a little further into particulars , so that the subscribers may be enable 1 better to judge how far the Committee of Management are justified in claiming credit for the administration of the funds " with a due regard to economy . "

Yery truly and fraternally yours , JAMES A . BIRCH , Chairman of Charity Committee East Lancashire , [ We insert the above letter , as requested , but much can be said on both sides of the questions raised , and we think it desirable to warn our readers not to form any

independent opinion until the other side has had an opportunity for reply . —ED . F . O . ]

Notices Of Meetings.

NOTICES OF MEETINGS .

— : o : — ST . JOHN'S LODGE , No . 70 , THE members held their annual meeting on the 27 th nit ., at the Freemasons' Hall , Plymouth . Bro . W > T . Hocking , the W . M » , presided , and the W . M .-eleot , Bro . William King , was installed . Bros . W . T . Hocking the retiring W . M ., J . B . Gover P . P . G . Seok , J ; Griffin P . P . G . S . D ., nnd W . F . Westcott were the Installing Officers . The following Officers were invested : —Bros . W . T . Houking I . P . M » ,

Wreford S . W ., Evans J . W ., Rev . T . W . Lemon Chaplain , Pengelly Treasnrer , Gover Secretary , Colling S . D ., Hicks J . D ., Symona D . Cm Carr A . D . C ., Jacob 0 ., Goad I . G ., Griffin , Brock , Sercombe , and Burton Stewards , and Phillips Tyler . Bro . Lemon presented to the Lodge an old tracing board of the Athole Masons framed , which he

said he thought would be of much interest to the members , as that was an Athole Lodge . He also presented a photograph of an engraving of the Temple of Solomon , with sections of the Council Chamber , Sanctum Sanctorum , belonging to the Yarborongh Lodge 554 . Both presents were very cordially accepted , with hearty thanks

to the donor . Twenty guineas were unanimously voted by the Lodge to the Devon Masonic Educational Fund . In tho evening the brethren held their annual banquet . Bro . W . King presided . During the evening an excellent entertainment of vocal and instrumental musio and recitations was furnished by brethren . Among

those who assisted were Bros . Bishopschwerder , Macey , Kennedy , Elford and Lavers . A handsome gold Past Master ' s jewel wad presented to the immediate Past Master . It bore the inscription : —• " Presented to W . Bro . W . T . Hocking , by the members of Lodge St . John , No 70 , as a mark of esteem and of their appreciation of his services ns Master , on his retirement from office , December 27 th A . L . 5888 . "

ERIENLSHIP LODGE , No . 202 . THE annual meeting was held on the 27 th ult ., at the Hall , Granbystreet , Devonport . The W . M .-elect Bro . Riclard Carter w .. a installed . Bros . J . Leonard the rebiriug W . M ., E . J . Kui-fht , J . B . Price , J . Viggere , and H . Welch were the installing Officers . The Officers invested were : —Bros . J . Leonard I . P . M ., Bray S . W ., Oldfield J . W ., Axworthy Chaplain , Welch Treasnrer , Sandy Secretary ,

Holman S . D ., Haucot-k J . D ., Yerdi D . C ., Martin A . D . C ., Maunder 0 ., Corry and Collin 3 Stewards , Lark and Tilley Assistant Stewards , Shears Tyler . Five guineas were voted to constitute Bro . J . Leonard a governor of the Devon Masonio Education Fund . Three guineas

were voted between Devonport Coal , Blanket and Soup Societies . At the close of the Lodge the brethren supppd together , and a handsome gold Past Master's jewel , subscribed for by the brethren , was presented to the retiring Past Master , with the inscription : —

" Presented to Worshipful Brother John Leonard I . P . M . by the brethren of Lodge Friendship , 202 , as a mark of their high esteem and regard . 1888 . R . Carter W . M ., A . Verdi Hon . Treas .

QUEEN'S WESTMINSTER LODGE , No . 2021 . r PHE Installation meeting of this Lodije was held at the Holborn -l Restaurant , on Tuesday , 18 th ult ., when Bro . Alexander Jones was installed by Bro . Dele'ante P . M . Organist , in the presence of a board of 36 Iustalled Masters ., The other brethren having been readmitted , Bro . Bellerby l . P . M . delivered tl . e addresses , and the W . M . having invested his Officers , the Lodge was closed . The brethren

and visitors then adjourned to the banqueting room where covers were laid for 111 , the largest number to which this Lodge has aa yet attained . Grace having been sung by a mniical party , kindly provided by Bro . Delevante , the W . M- rose t ' o propose the toast of the Queen and the Craft . He had no hesitation inc npling the name

of the Craft with that of Her Most Gracious M » jesty , as he was convinced that there was no more loyal body of men under her sway than the Freemasons . In proposing the Prince of Wales , M . W . G . M ., the W . M . said it was a great honour to be presided over by the

" First Gentleman in the Land , " and one who had made himself so popalar with every class in the community . He thontrh' t ' e brethren would agree with him in saying that if tho G . A .. ) . T . D . should in his own good time , see fit to call upon . the Prince of Wales