The Royal Masonic Benevolent Institution.

x three-fourths is so collected and remitted ; or , merely that two-thirds or three-fourths of the Provincial Stewards so collect K j remit the amounts of their several lists . But whatever may be " o-enerally" done by the Provincial Stewards , it is clear that a ^ portion of the Provincial donations ancl subscriptions must be " annually " collected by Bro . J MASON , who would not

otherwise be entitled to the amount he has received for commission m accordance with the terms and conditions of his appointment . Lastly , Bro . JOHN MASON defrays all the expenses he incurs in his business of collecting out of the Commission he receives , so that the £$ § I 2 S * represents the gross , not the net , amount ofhis

emolument . And still more lastly—though this is not included in the terms of his compact with the Committee of Management—Bro . foHN MASON visits freely among the lodges ancl chapters in town and country , and renders valuable assistance to the Institution by

obtaining the services of brethren as Stewards . In doing this , he pays his own travelling expenses , having declined the offer of the Committee of Management made some time since to reimburse him the money thus spent .

" Printing and Postages amount to £ 850 16 s . 2 d . " The sum is large , but the expense which includes the annual list of subscribers , many thousands of voting papers , reports , circulars , stationery , is necessarily heavy , indeed the heaviest item among the disbursements , next to salaries and collector ;

but its perfect accuracy is attested by the signatures of the Finance and Audit Committee which examined it . So , too , with " Provincial and other expenses "— £ 16 9 14 s . The Secretary is properly reimbursed the expenses he incurs when travelling on the business of the Institution , and the items

have been examined by the Finance Committee , who vouch for the accuracy of the total . We presume there is no other objection to defining " other" than that , as the statement of account

from which this item is quoted is only a summary , fuller particulars are not necessary . " Bank charges , is . 1 id . " is not a case in point , but is given because it is a separate head of expenditure , not for greater fulness of detail .

"Votes of thanks to Stewards , £ 24 ios ., ancl entertainment of Stewards ancl Annuitants , £ 95 7 s . 6 cL , " are "two items" which " call for special attention , " ancl the more closely they are examined , the more ridiculous will the objection taken to them appear . The Stewards are the brethren by

whose efforts the major portion of the year s income is raised , and in grateful recognition of the valuable , nay , the indispensable , services thus rendered , the Institution presents each Steward with a prettily-illuminated address of thanks , which costs between is . 6 d . and 2 s ., and it further invites those Stewards

who desire it and their friends to visit the Asylum at Croydon , ancl when they have there seen and admired what there is to see ancl admire , it dispenses amongst them a cordial , but not very extravagant , hospitality , the annuitants being also invited to a share in the good cheer . In this instance , the "two items" to

which our " special attention" is directed , amount in round figures to £ 120 , and , as at the Festival to which they relate , the Stewards raised upwards of £ 15 , 000 , the cost to the Institution

of these trifling recognitions is at the rate of sixteen shillings for ev ery £ 100 raised . But is Bro . LETCH MASON serious in suggesting that the Stewards should pay for their own votes of thanks and their own entertainment at Croydon ? If so , we

regret we do not see our way to accejDtmg his disclaimerthat he is no " parsimonious cheese-sparing economist . " Lastl y , as regards the statement of account taken as a whole , we demur entirely to Bro . LETCH MASON ' S inference that , because we expenses of the Benevolent Institution amounted for the year

ended the 31 st March , 1889 , to £ 3329 16 s . id ., and the sum disbwrsed in annuities to £ 14 , 610 , therefore , " every recipient , whether of £ 40 or £ 32 , costs the Society £ 8 2 s . iod . " In the nrst place , one-fifth of the expenses were incurred in respect of the Asylum , ancl have nothing whatever to do with the annuities , t hese items are—Rates and Taxes , £ 150 gs . gd . ; Warden , * . ° ; Matron , £ 62 ; Gardener , £ 57 4 s . ; Pension to late gardener , £ 26 ; Rent of Meadow , £ 25 8 s . ; Work done at •^ sylum . £ g ^ 2 _ 5 c j _ . p urchase of Land and Surveyor ' s Fee , 5

¦ 1 5 5 s - ; Medicine , £ 25 ; amounting together to £ 5 66 os . 3 d . ec * uct these and the returned donation of £ 10 ios ., ancl the x Penses in respect of the Annuity Funds will be found to ' loinrt to £ 2753 5 s . iod ., which would be a large sum if the stitution were an endowed Charity , but which is certainl y not * 'avagant when we remember that the income derived from

r mianent sources is less than £ 4000 . Again , is it just to charge anl * ° ' ° ^ t ' ie ex P enses ° ^ management against the annuities , o Agnore entirely the sum of £ 5325 , disbursed in the purchase W \ H 1 * * Emitting the balances brought forward , the " cash Dr . avvn at call , " and the donation erroneously paid in , the sou S ° ^ ^ account shows a total of Receipts from all pe rces amounting to £ 23 , 143 13 s . 2 d . ; while omitting the exan 1 es „ -, andjon account of , the Asylum—which was originally 0 tar as the main purpose of the Institution is concerned ,

The Royal Masonic Benevolent Institution.

still remains a separate and distinct Charity—and the repaid donation , the Cr . side shows a total expenditure of £ 22 , 688 5 s . iod ., namely , for annuities , £ 14 , 610 ; purchase of stock , £ 5325 ; and cost of management , £ 2753 5 s . iod . Thus the cost of management is somewhat less than 12 per cent , of the total receipts ,

and pot quite 14 per cent , of the money , ( £ 19 , 935 ) , spent in annuities and the purchase of stock ; while if we add the Asylum expenditure , which , as we have said , is entirely unprofitable as regards the main purposes of the Institution , we tind the total cost in that case ( £ 3319 6 s . id . ) is within 14 ^ per cent , of the

total receipts ancl not quite 17 per cent , of the money expended in annuities and stock . In neither case is the proportion of cost , whether to total receipts or other expenditure , excessive , especially if we bear in mind as regards the item of " salaries , " that the Secretary has been 25 years in the service of the

Institution—8 } years as collector and i 6 h years as Secretary—and has proved himself worth the salary he receives ; that the Collector ' s commission is paid in accordance with the terms of his

appointment , and is great or small according as his duties are well or ill performed ; and that the cost of printing , postages , & c , has grown , but not disproportionately , with the growth of the Institution .

We have no fear as to the result of an inquiry into the management of the Institution , but for the sake of those vvho address letters of complaint to the Masonic press , we suggest that even Vice-Presidents of our Institutions are not exempt

from the duty of knowing and understanding the rules and regulations , or of being familiar with all such circumstances as will fully and sufficiently account for any actual or proportionate increase which may have taken place of late years in the cost of management .

Red Cross Legend.

RED CROSS LEGEND .

It is somewhat singular , and rather awkward as well , that the Order of Knights Templar , with its chivalric and Christian features , should be held in so close an alliance with another Order between which and itself there is not the slightest analogy . A

due regard to symmetrical arrangement would seem to require that the Order of Red Cross should be made an appendage to the Royal Arch Degree , and be included under the government of Capitular Masonry , instead of forming a part of the Templar system as it does under the rule and practice of this country .

But whatever incongruity there may be in the arrangementhowever much the Order of the Red Cross may seem out of place in being made a part of the Templar system—there can be no question as to the beauty and moral significance of the lessons which are unfolded in the ceremony of the Red Cross

Degree . It does not matter that there is some doubt as to the historic correctness of the scene portraved , and that the accuracy of many of the statements given in the ritual is questionedthere is still an impressiveness of force and meaning in the representation given of old time incidents and characters . The

legend , briefly told , is as follows * . " After their release from captivity , ancl their engagement in the work of rebuilding their City and Temple , the Jews were greatly impeded in that undertaking by the Samaritans . Therefore , a delegation was sent from Jerusalem to the Court of Darius , King of Persia , requesting the

favour of that monarch and his practical aid in carrying forward the work that had already been entered upon . Zerubbabel , a youthful Prince of the House of Judah , and a personal friend of Darius , was at the head of the embassy commissioned to make such appeal . The difficulties encountered in the journey , the

arrest , the presentation at Court , the test of fidelity to which Zerubbabel was subjected , the banquet scene , the exaltation of truth—all these are vivid points in the ceremonial which is p laced before the candidate in this ancient Order of Knighthood . " The Red Cross Knight , if properly affected by the scenes

portrayed and the lessons inculcated , will find himself strongly attracted toward the Jewish prince in whom are combined so many graces and virtues . Especially will the faithfulness of Zerubbabel to his country and his word become significant as set forth under the conditions represented , while illustration is made ,

in a way calculated to quicken the higher sensibilities of being , of what is declared in the words of the ritual , viz ., " That truth is a Divine attribute and the foundation of every virtue . " So it is the character and life of that Jewish prince , who stands as a worthy type of heroic manhood are brought to notice that due

emphasis may be put upon those instructions which pertain to righteous endeavour . The legend is told and illustrated , and the example of Zerubbabel is cited , to enforce the proposition that truth is mig hty above all things ancl in the end beareth the victory . —Freemasons' Repository .

BERKELEY HOTEL ( late St . James's ) , 1 , Berkeley-street , and 77 , Piccadilly , London , W . First-class accommodation for residents , with a restaurant newl yattached for hig h class luncheons and dinners , at fixed prices and a la carte . —C . DIETTE , Manager . — [ ADVT . ]