The Auditors' Report For 1892 Of The Royal Masonic Benevolent Institution.

THE AUDITORS' REPORT FOR 1892 OF THE ROYAL MASONIC BENEVOLENT INSTITUTION .

Last year the new arrangement by which the accounts of the Royal Masonic Benevolent Institution are made up for the year ending the 31 st December instead of for the year to the 31 st March , was only imperfectly carried , the accounts submitted being for the period of nine months ending on the 31 st December , 1891 . At the annual general meeting , which will be held on Friday of next week , a report will be presented by

the Auditors of the accounts of the Institution , both in summary and in detail , forthe full period to the 31 st December , 1 S 92 , and as copies of this report have been distributed with the voting papers , we are in a position to know how it fared with this Charity during the year of its Jubilee . The MALE FUND opened with a balance of £ 1437 iSs . 6 d ., and the receipts amount to - £ 47 , 166 6 s . 4 d ., the total charge being thus £ 48 , 604 4 s . iod .

The expenditure , including purchase of stock and cash deposited at call , reached £ 46 , 573 7 s . 2 d ., so that the balance in hand at the close of the year was £ 2030 17 s . 8 d . The balance brought forward from the previous year on the WIDOWS' FUND was £ 1344 3 s - 4 ^ - > and 'he receipts £ 41 , 958 7 s . gd ., making the total charge £ 43 , 302 us . id . The expenditure , including , as in the case of the Male Fund , the purchase of stock and cash deposited at

call , amounted to £ 42 , 206 os . iod ., the balance remaining in hand on the 31 st December , 1892 , being £ 1096 ios . 3 d . As regard the SUSTENTATION OF BUILDING FUND , the charge , including balance brought forward , was £ 85 6 s ., and the expenditure £ 15 2 s . 6 d ., leaving a balance in hand of £ 70 3 s . 6 d . Thus the aggregate of the balances on these three Funds which stood to the credit of the Benevolent Institution on the 31 st December

last amounted to £ 3197 * 5 - . Turning to the details of receipt and expenditure , we find in the case of the MALE F UND that the annual grants of £ Soo from Grand Lodge and £ 100 from Grand Chapter , together with the dividends in respect of invested capital , amounted together to £ 1783 ios ., which sum constituted the permanent income . Donations and annual subscriptions reached to the

exceptionally large sum of £ 30 , 368 5 s . 8 d ., and there was a sum of £ 1155 received from West Yorkshire for thc TEW Perpetual Presentation ; a second sum of £ 52 ios . in respect of a legacy ; and a third item of £ 57 os . 8 d . as interest on " cash at call , " while the remainder consisted of £ 13 , 750 " withdrawn from call . " In the case of the WIDOWS' FUND , the permanent income consisted of £ 800 from Grand Lodge , £ 50 from Grand Chapter , and £ 766 3 s . 8 d . dividends ; or together £ 1616 3 s . Sd . The donations and

annual subscriptions amounted to . £ 26 , 7 82 17 s . id ., and the interest on cash at call to £ 59 7 s ., while thc amount " withdrawn from call' * was . £ 13 , 500 . Taking the cash receipts of the three funds together , but excluding that of . 61155 for thc specific purpose of providing in perpetuity for one iiialc annuitant from the Province of West Yorkshire , we arrive at a grand total of £ 60 , 746 ios . sd ., of which . £ 3426 ios . was in respect of permanent income ; £ 57 , 151 2 s . gd . in respect of subscriptions and annual donations ; and £ 116 7 s . 8 ' d . for interest on cash at call , and £ 52 ios . legacy .

Directing our attention to the expenditure , we find that £ 20000—that is to say £ 10 , 000 in respect of each of the Annuity Funds—was deposited at call , and that £ 48 , 943 16 s . 6 d . was disbursed in the purchase of stock , namely , £ 26 , 912 ns . in behalf of the MALE FUND and £ 22 , 031 5 s . 6 d . in behalf of the WIDOWS' FUND J and as the total outgoings reached £ 88779 % s -i tliere was expended for the stated purposes of the

, Institution and for work . ng expenses and maintenance of Asylum at Croydon £ 19 , 825 11 s . 6 d . Of this £ 15 , 324 were distributed among the annuitants , namel y , £ 7415 on the Male Fund and £ 7909 on the Widows' Fund , the remainder , amounting to £ 4501 us . 6 d ., being absorbed in working expenses , salaries , & c , and maintenance of Asylum . The most important items comprised in this latter sum , as set forth under the two Funds , are as

follow : collector ' s commission , £ 743 18 s . ; postages and petty expenses , £ 425 2 s . 3 d . ; provincial expenses , £ 131 13 s . 6 d . ; printing , & c , A 84 16 s . Qd . ; assistance in oflice for Jubilee purposes , £ 107 2 s . ; salaries , ' ¦ " • " C i in office , £ 1185 ; rent of office , £ 90 ; rates and taxes , Asylum , £ I 39 7 s . sd . ; salaries , wages , and pension at Asylum , £ 178 17 s . ; work lone at Asvlum . -fxoo ts . nd . ; entertainment of Stewards and Annuitants ,

£ 116 75 . nd , j votes of thanks to Stewards , £ 186 14 s . iod . The other '' cms are of small amount and were incurred for gardening , medical attendance , kc , and there is a sum of £ 9 8 is . in respect of returned subscriptions . S peaking roughly , we may reasonably apportion these expenses of managern (' nt and maintenance thus : cost of Asylum at Croydon , £ 900 ; returned subscriptions . £ 100 ; management , £ 3500 ; of which last sum over £ 2000

was for collector ' s commission , salaries , and extra assistance ( Jubilee ) and less than £ 1500 for postages , printing , rent , travelling expenses , kc . Passing from these details to a general review of the year's expenditure we do not hesitate to express our opinion that the Committee of Management are entitled to the thanks of the whole English Masonic Community , but especially of the Governors and Subscribers of the Institution for the very

a We manner in which they have acquitted themselves in their administration ° ' '" is great Charity , or rather of these two great Charities . Out of a total y ' Penditure , amounting in round figures to £ 19 , 850 , there has been disbursed in respect of management some £ 3500 , or rather less than 18 per p . ' i of which about 10 per cent , is for salaries , commission , and extra

\ vt a assistance , and the rest for rent , travelling , printing , postage , kc " » the account is thus analysed , and the result placed clearly before our ei-n i * We do not llli , lk t !; e most exactir | gf critic wi " find a"y reasonable j > ° und for fault-finding . The account , as we have said , includes some Optionall y heavy items , yet the normal expenditure has not bcen

The Auditors' Report For 1892 Of The Royal Masonic Benevolent Institution.

very seriously exceeded , while thc permanent resources of the Institution have been increased by thc purchase of £ 50 , 000 stock ; the outcome of the year ' s transactions being that the two Benevolent Annuity Funds now have laid by against a rainy day upwards of £ 120 , 000 stock , the dividends on which together with the annual grants from Grand Lodge and Grand Chapter furnish forth a permanent income of between £ 5000 and £ 5500 ,

which is not very far short of 30 per cent , of the total annual outlay . VVe heartily congratulate the Committee of Management and their able Secretary on the success which has attended them during the Jubilee year of this Institution , and we have no doubt the Governors and Subscribers will give adequate expression to the grati . ude by which they are actuated at the annual meeting , which will be held at Freemasons' Tavern on Friday next , the 19 th inst .

In Memoriam.

IN MEMORIAM .

BRO . HENRY JOSIAH WHYMPER , CLE . Although it will be a painful duty , I cannot but respond to the request of the Editor of the Freemason to write a brief memoir of my lamented friend and brother , H . J . Whymper , with whom I have been so long , so happily , and so harmoniously connected in relation to Masonic studies and researches . The acquaintance began through correspondence concerning his contemplated reproduction of the "Halliwell , " or " Regius , " MS ., and his fear that its publication might interfere with the work on somewhat similar lines

, projected by the Quatuor Coronati Lodge , London . I assured him there was no reason for any such anticipation , and referred our zealous brother to the Secretary of No . 2076 . The exchange of a few letters between Bvo . G . W . Speth and myself with Bro . Whymper , led us both to thc conclusion that another active , most unselfish , and earnest student of the Craft had been discovered , and soon our Anglo-Indian brother became on most intimate terms with us , Bro . R . F . Gould , and other devoted Craftsmen .

Bro . Whymper was only born in 1 845 , and was not initiated in the Lodge Mayo , No . 1413 , Rawul Pindi , Punjab , until 1 S 72 , so that , comparatively speaking , he was but young in the Craft to many of us . Whatever he lacked in age , however , he made up in energy , determination , and persistence in his well-directed researches . Though for some years his Craft studies were unknown to us in England , from 1 SS 7 we have been kept fully

informed as to the character and extent of his labours on its behalf . He was one of the founders of No . 1448 , Murree , in 1873 , and its W . M . in 1877 , also a founder of the Stewart Lodge , No . 1960 , Rawul Pindi and Murree , in 1881 ( in the prosperity of which he took great interest and delight ); likewise of the Albert Victor , No . 2370 , Lahore—a Past Masters' Lodgeformed on similar lines to No . 2076 , London , for which our friend worked

most assiduously , and was very pleased to take part in its successful start .-On thc Gth January , 18 SS , the literary " blue ribbon " of lodge membership was conferred on him by his election to the " Inner Circle " of the Quatuor Coronati Lodge . The high office of District Deputy Grand Master ol the Punjab was bestowed upon him in 1 SS 4 , and after a brief retirement he again held that position from 1 S 92 to his regretted decease on Thursday , 27 th March , at Bombay . On the resignation of thc esteemed R . VV .

Bro . E . W . Parker , District Grand Master , H . R . H . the Prince of Wales selected Bro . Whymper as his successor , and the then District Grand Master on reading the letter to the District Grand Lodge announcing such honour , observed that " he was in every way qualified for the high ollice he was about to fill . He was a man of mark in and out of Masonry , a companion of the Order of thc Indian Empire , a Masonic Savant and a practical Mason . A man of liberal views and generous sympathies , and was sure to prove an efficient and benign ruler . "

Alas ! his retirement was announced at the District Grand Lodge on October 28 th , 1892 , over which he presided as Deputy ; the sad news being received with deep sorrow and regret throughout the whole of the District , particularly so when the keen disappointment to himself and his many friends , was due to ill-health necessitating such a step . His successor , Coi . C . F . Massey , who was installed in due course ( patent dated November

21 st , 1 S 92 ) , referred most gracefully and appreciatively to Bro . Whymper , " who had for years devoted all his spare time and a good deal of his money to the formation of a Masonic library , which stands high amongst the literary collections of the world . But he is not merely a collector , he is also a deep reader , and excellent writer We are proud to claim such a man as a member of the Craft in our District . "

Other appointments and honours bestowed were so numerous that they cannot well be described herein , save one or two of the more prominent ones , which he highly valued , such as District Grand H . of the Punjab ( being P . Z . Stewart Chapter , No . i 960 ) , and 32 in the Ancient and Accepted Rite of England and Wales , which was recently conferred and was a source of great gratification to him . He was a P . M . W . S . of the Money Rose Croix

Chapter , Rawul Pindi and Murree , and Treasurer to the day of his death Another compliment he warmly acknowledged was his unanimous election as one of thc honorary members of the St . John's Lodge , No . 70 , Plymouth , because of his valued services in India and England as a member of the Fraternity . This lodge was the first to pass a vote of

condolence to the bereaved widow and famil y on Tuesday , thc 2 nd May , at its regular meeting , followed as soon as possible by his own lodge , No . 2076 , on the following Friday . At the Quatuor Coronati , Bro . Gould , one of thc founders and principal members , delivered a most sympathetic address and paid a warm tribute to our departed friend , whose virtues and merits had long been acknowledged and appreciated by thc brethren . No one valued