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Article THE CITY GUILDS. ← Page 2 of 2 Article RIDICULOUS EXCUSES. Page 1 of 1 Article RIDICULOUS EXCUSES. Page 1 of 1 Article WAR OR PEACE. Page 1 of 1 Article THE RESULT OF THE ELECTIONS. Page 1 of 1 Article THE RESULT OF THE ELECTIONS. Page 1 of 1 Article Original Correspondence. Page 1 of 2 →
Note: This text has been automatically extracted via Optical Character Recognition (OCR) software.
The City Guilds.
, _ ' ••' Afc any rate , the Companies have a right to resent the presumption that they make such a selfish and unjust use of their property as the motion supposed . Rogues and swindlers are no more numerous among the members of these
Companies than elsewhere ; and there will never he lacking plenty of honest men to see that the funds of their Company , whether intended for charitable or social purposes , are duly applied . " We believe that the City Companies , like most
Eng lishmen , fully recognise the duties and responsibilities of an important " cestuique trust , " and that we shall always find them most ready to co-operate in all matters that tend to
advance the interests of education , to uphold the credit of the City , to preserve the great principle of local self-government , and to develope the proper regulation of these interesting and important Guilds .
Ridiculous Excuses.
RIDICULOUS EXCUSES .
The course of journalistic literature , like that of love , is not always a pathway of roses , does not , in fact , always " run smooth . " Few , perhaps , except those behind the scenes , know how many are the struggles of proprietors , publishers , and editors , and how wonderful in theirabasement
are that littleness of the human intellect , and that unworthiness of human nature , in thought and action , with which they are too often and too closely , for the matter of that , brought into contact . The most idle , the most petty , the most unfair excuses are often made by those who
ought to know better , and act better , because they do not feel inclined to recognize the fair claims of that true support , and that kindly countenance which the press , whether Masonic or un-Masonic , has a right to ask at their hands . There are many , for instance , who profess the
greatest interest in literary pursuits and studies . Hear them talk , " ore rotundo " ( what a wonderful thing is the " a . ift of the gab , " ) you would suppose that no more zealous , intelligent , selfsacrificing patrons of literature can be found than those who speak so nobly and so well .
But , wait a bit . Ask them for personal aidthat is a subscription for value received , ( go per cent , in fact , ad valorem , if you like ) , and what is the reply too often , but the cold shoulder , complete silence ? Many a prosperous little literary venture goes down , ( some will say not
improperly because if it does not succeed it is not wanted ) , because Higgins , and Stiggins , and Jiggins , great in praise of literature , per se , do not like to pay , whether for results or non-results . We have been led into these remarks by complaints which come before us frequently , and
principally in the American Masonic periodicals . In that great brotherhood of over 600 , 000 members , the position of the Masonic press , for instance , especially appears to us to be unprecedented and inexplicable . Indeed , we shall be greatly obliged to any American correspondent
who will try to let in a little light on so dark a subject . In America Masonic literature , even that of a high order , seems to be alike most precarious in its position , and most uncertain in its conditions . It is supported largely to-day , it is given up without a struggle to-morrow ; and
we read constantly the calm yet almost despairing avowal from publishers that they cannot naturally afford to lose their time and give their paper gratis , and we listen to excuses for non-support also , which appear to us alike most conflicting and most
un-Masonic . There is no doubt an amusing side to the entire question , What is the density of the " Excusing Mind , " and the absurdity of the excuses given . Indeed , the latter are so puerile and so ridiculous as to become even amusing from their utter want of appreciation , either of
the value of Masonic literature per se , or of the important question at issue . We quote the following choice little extract from an American contemporary , partly a newspaper and partly a magazine . " A country editor received the following : 'Dear Sir , —I have looked carefully
and patiently over your paper for months for the death of some individual I was acquainted with , but as yet not a single soul I care anything about has dropped off ' j you will please to have jny name erased . ' " This may be a good joke , but it contains a useful moral . For this is about the
Ridiculous Excuses.
staple of the value of excuses for non-support or discontinuance , which Masonic and non-Masonic publishers and editors often receive , and serves to afford us a laughable and amusing commentary on the "high falutin" of talkative " dilettanti , " and the utter unreality too often of mere
profession . The Freemason has happily but few complaints to make , and finds itself warmly supported by a larger and more zealous clientele than at any period of its existence . But it is well for us all to bear in mind what is often going on around us , close to our own doors , of
which we may be utterly ignorant , and to express for others that sympathy , though we need it not ourselves , which in the great struggle of life is due from all like ourselves , who are sensible ofthe claims and wants , the difficulties and
drawbacks , the condition and progress of journalistic literature . There is as we before observed , no doubt another side to the whole question , which we may be tempted to advert to in an early issue .
War Or Peace.
WAR OR PEACE .
As we write these lines these two great alternatives appear to be trembling in the balance . The clouds of contention are hovering over , and the dogs of war seem ready to be loosed , on patient and agitated Europe , and when we next greet our readers it is not beyond the bounds of possibility
even that the fell influences of war will have overthrown the smiling hopes and happier influences of peace . As Freemasons we cannot but deplore that war , with its devastating horrors and destructive cruelties , shall be allowed to usurp the more beneficent and blessed regime of kindly
and fraternal peace . War is objectionable " per se , " on account of the hateful feelings it invokes , and the cruel bloodshed it sanctions , the deeds of rapine , horror , brutality , which are its inevitable accompaniment . . No doubt a defensive war is a justifiable necessity , just as a patriotic
and honourable war may be a painful but an unavoidable duty , but as a general rule , and it is of that we are now speaking , all waris , " qua-war , " to be avoided , except as a ' ^ dernier ressort . " In our humble opinion no war can be justified , " foro conscientise , " which is not carried onjeither
as a defensive or a patriotic war . If Russia and Turkey commence hostilities , as nowappears to be most likely , it is difficult to see or say where it will end , or who may and will be eventually drawn in to it , what complications may ensue , or what
disorders may fall on suffering Europe . As Freemasons our only wish can be that somehow peace may be preserved , and that by honourable concessions and a mutual understanding , Europe may yet be spared the sights and the horrors , and the cruel consequences of war . —So mote it be .
The Result Of The Elections.
THE RESULT OF THE ELECTIONS .
ROVAL MASONIC INSTITUTION FOR GIKLS . The following are the successful candidates ;—No . NAME . VOTES 1 . Kingcombe , Clara , ... 1601
2 . Ward , Hannah Mabel 1522 3 . Feltham , Mary Jane 1487 4 . Mills , Kate Isabel ( last ) 1355 5 . Cecil , Alice Warburton ... , „ ... ... 1339 6 . Clase , Ada Huyshe ... ... ... ... 1332
7 . Gregory , Maria Edith 126 a 8 . Ludlow , Eleanor Amy I . ... ... ... 1233 9 . Healey , Ada Hartley ( last ) ... ... ... 1162 10 . White , Mary Ellin ... 1106
11 . Langley , Jessie ( last ) 1027 12 . Johnson , Mary Anne 91 O 13 . Collins , Kathleen Isabella Alicia 8 9 6 The following were unsuccessful . The votes polled b y them will be carried over to the next election : —
14 . Nichols , Annie 870 15 . Tanare , Ada Blyth 8 38 16 . Morris , Diana Gordon 707 17 . Mey , Gertrude Henrietta 6 97 18 . Gates , Annie Susannah 477 19 . Hughes , Kosa Marian 477
20 . Cowley , Maud Mary 466 21 . Kirke , Amy Laura 384 22 . Smith , Mary Mildred C . 362 23 . Goddin , Maria Gertrude ( last ) 34 C 24 . Fordham , Amelia Anne .., ... ... ... 323 25 . Skeates , Agnes Martha 323
16 . Peele , Kleanor Margaret 255 27 . Potter , Annie 248 28 . I . inderoan , Alice Eveline ( last ) 229 29 . Priestley , Emily Jane 224 30 . Scott , Dorah 217 31 . Busher , Lucy Jane ... 214 32 . Carter , Ada , an 33 . Line , Amelia ..., , „ , 198
The Result Of The Elections.
No . NAME . VOTES . 34 . Corney , Annie Edith iqo 33 . Parker , Kate Louisa 178 3 6 . Pelham , Eveline Edith 173 37- Jay , Gertrude Alice 160 38 . Spurging , Elranor Elizabeth 143 39 . Hood , Harriett Emily ... ., 90
40 . Reed , Bessie 85 41 . Wright , Clarissa Elizabeth 63 42 . Thomson , Louisa Marion ... 62 43 . Moore , Emily Alice Gertrude 62 44 . Wilton , Florrance Eliza , , ... 57 45 . Weston , Florence 35 4 6 . Daly , Gertrude Annie ... ... ... ... 2 c
47 . Cooper , Marion Selina 23 48 . Piddock , Helena ... ... ... ... 23 49 . Hopkins , Florence Annie ... 10 50 . Hill , Evalina Mary ... ... 3 51 . Chrimes , Harriett ... 2 52 . Whyatt , Marion ... — 53 . Nettle , Alvena — 54 . Stephenson , Lilian
—ROYAL MASONIC INSTITUTION FOR BOYS . The following are the successful candidates : — No . NAME . VOTES . 1 . Wisby , Herbert Pattison 2129 2 . Sparks , Clifton ... ... ... ,,, . . . 2100 3 . Owens , Henry John 1895 4 . Barnett , William Glen 1755
5 . Cunnah , Edward Shaw 1706 6 . Pow , Frederick Wildman 1620 7 . Sutton , William Arthur ... 1571 8 . Emmott , William 1563 9 . Batley , James Henry 1553 10 . Percy , Hugh Joscelyn 1549
11 . Edwards , Hatton Josiah Henry , 1523 12 . Bryant , Wrightson Robert 1497 13 . Head , Richard George 1491 14 . Butterwith , John 1491 The following were unsuccessful . The votes polled by them will be carried over to the next election : —
15 . Stevens , Alfred 1482 16 . Searle , Harry Buhner 1141 17 . Stanton , William 1049 18 . Shury , Solomon Hiram . 997 19 . Waddington , Thos . Herbert 940 20 . Dyer , Frederick 726 21 . Shrapnel , Harold Vivian Needham Scrope ... 701
22 . Johnson , William Studer 602 23 . Cox , George Samuel 551 24 . Sharp , Colin Bell 403 25 . Mackay , James Montague Hele 448 26 . Crew , Frederick Alt 406 27 . Gurney , John Henry 360
28 . Wilkinson , Percy Charles 358 29 . Fairman , William Harry 339 30 . Wait , Emanuel ... ... ... 31 . Day , Arthur Harris 309 32 . Watkin , Hugh Robert 249 33 . Deeley , Richard Percy Francis 238 34 . Taylor , Ernest George Wm . J 237
35 . Busher , Samuel Longton 230 36 . Ceeley , John Robert Gordon 215 37 . Watkins , Alfred Charles ufi 38 . Green , Charles William ^ 7 39 . Rogers , Gordon i ( , a 40 . Furze , William Ernest 163 41 . Tippler , Leonard Charles 155
42 . Slate , James Thomas London 141 ; 43 . Williams , George Alfred 128 44 . Johnson , Arthur Edwin 102 45 . Barclay , Henry Gavin Hackett 93 46 . Ridpeth , Lovcl Hope 93 47 . Denton , Herbert ... jfc 48 . Alarshall , Robert James 38
49 . Gover , Joseph ^ 50 . Newboult , Harry 2 * 7 51 . Evans , John McMillan 26 52 . Cole , Allred Thomas 20 53 . Frost , Christian Frederic 10
54 . Morley , William Moore 8 55 . Allin , Charles James Fox 4 56 . Edmonds , Richard Herbert ... 3 57 . Matthews , Robert \ 58 . Woodhouse , Sam ... 3 59 . Minshull , Sam Bradford
Original Correspondence.
Original Correspondence .
[ We do not hold ourselves responsible for , or even as approvin of ihc opinions expressed by ourcorrespondents , but we wish , , 111 a spirit of fair play to all , to permit—within certain necessary limits—free discussion . —Eo . l
RECEIPT STAMP DUTY ON LODGE DUES . 7 b lhe Editor of the " Freemason . " Dear Sir and Brother , — With some degree of diffidence , and after considerable hesitation , I have arrived at the conclusion that the construction of the Stamp Act , 1870 , by the Secretary of the Inland Revenue department , cited by Bro . Snowden ,
P . M ., in your impression of thcioth ult ., is correct , and that , therefore , written receipts for lodge dues , exceeding forty shillings in amount , require the penny stamp , im . pressed or adhesive . Let us examine the language of the latest , and therefore now the governing , statute -. 33 and 34 Vict ., cap . 97 ; sec . 120 , defining the statutory meaning of the word "receipt , "
says : " The term ' receipt' means and includes ( a ) " Any note , memorandum or writing whatsoever whereby any money amounting to two pounds or upwards , or any bill of exchange or promissory note for money
Note: This text has been automatically extracted via Optical Character Recognition (OCR) software.
The City Guilds.
, _ ' ••' Afc any rate , the Companies have a right to resent the presumption that they make such a selfish and unjust use of their property as the motion supposed . Rogues and swindlers are no more numerous among the members of these
Companies than elsewhere ; and there will never he lacking plenty of honest men to see that the funds of their Company , whether intended for charitable or social purposes , are duly applied . " We believe that the City Companies , like most
Eng lishmen , fully recognise the duties and responsibilities of an important " cestuique trust , " and that we shall always find them most ready to co-operate in all matters that tend to
advance the interests of education , to uphold the credit of the City , to preserve the great principle of local self-government , and to develope the proper regulation of these interesting and important Guilds .
Ridiculous Excuses.
RIDICULOUS EXCUSES .
The course of journalistic literature , like that of love , is not always a pathway of roses , does not , in fact , always " run smooth . " Few , perhaps , except those behind the scenes , know how many are the struggles of proprietors , publishers , and editors , and how wonderful in theirabasement
are that littleness of the human intellect , and that unworthiness of human nature , in thought and action , with which they are too often and too closely , for the matter of that , brought into contact . The most idle , the most petty , the most unfair excuses are often made by those who
ought to know better , and act better , because they do not feel inclined to recognize the fair claims of that true support , and that kindly countenance which the press , whether Masonic or un-Masonic , has a right to ask at their hands . There are many , for instance , who profess the
greatest interest in literary pursuits and studies . Hear them talk , " ore rotundo " ( what a wonderful thing is the " a . ift of the gab , " ) you would suppose that no more zealous , intelligent , selfsacrificing patrons of literature can be found than those who speak so nobly and so well .
But , wait a bit . Ask them for personal aidthat is a subscription for value received , ( go per cent , in fact , ad valorem , if you like ) , and what is the reply too often , but the cold shoulder , complete silence ? Many a prosperous little literary venture goes down , ( some will say not
improperly because if it does not succeed it is not wanted ) , because Higgins , and Stiggins , and Jiggins , great in praise of literature , per se , do not like to pay , whether for results or non-results . We have been led into these remarks by complaints which come before us frequently , and
principally in the American Masonic periodicals . In that great brotherhood of over 600 , 000 members , the position of the Masonic press , for instance , especially appears to us to be unprecedented and inexplicable . Indeed , we shall be greatly obliged to any American correspondent
who will try to let in a little light on so dark a subject . In America Masonic literature , even that of a high order , seems to be alike most precarious in its position , and most uncertain in its conditions . It is supported largely to-day , it is given up without a struggle to-morrow ; and
we read constantly the calm yet almost despairing avowal from publishers that they cannot naturally afford to lose their time and give their paper gratis , and we listen to excuses for non-support also , which appear to us alike most conflicting and most
un-Masonic . There is no doubt an amusing side to the entire question , What is the density of the " Excusing Mind , " and the absurdity of the excuses given . Indeed , the latter are so puerile and so ridiculous as to become even amusing from their utter want of appreciation , either of
the value of Masonic literature per se , or of the important question at issue . We quote the following choice little extract from an American contemporary , partly a newspaper and partly a magazine . " A country editor received the following : 'Dear Sir , —I have looked carefully
and patiently over your paper for months for the death of some individual I was acquainted with , but as yet not a single soul I care anything about has dropped off ' j you will please to have jny name erased . ' " This may be a good joke , but it contains a useful moral . For this is about the
Ridiculous Excuses.
staple of the value of excuses for non-support or discontinuance , which Masonic and non-Masonic publishers and editors often receive , and serves to afford us a laughable and amusing commentary on the "high falutin" of talkative " dilettanti , " and the utter unreality too often of mere
profession . The Freemason has happily but few complaints to make , and finds itself warmly supported by a larger and more zealous clientele than at any period of its existence . But it is well for us all to bear in mind what is often going on around us , close to our own doors , of
which we may be utterly ignorant , and to express for others that sympathy , though we need it not ourselves , which in the great struggle of life is due from all like ourselves , who are sensible ofthe claims and wants , the difficulties and
drawbacks , the condition and progress of journalistic literature . There is as we before observed , no doubt another side to the whole question , which we may be tempted to advert to in an early issue .
War Or Peace.
WAR OR PEACE .
As we write these lines these two great alternatives appear to be trembling in the balance . The clouds of contention are hovering over , and the dogs of war seem ready to be loosed , on patient and agitated Europe , and when we next greet our readers it is not beyond the bounds of possibility
even that the fell influences of war will have overthrown the smiling hopes and happier influences of peace . As Freemasons we cannot but deplore that war , with its devastating horrors and destructive cruelties , shall be allowed to usurp the more beneficent and blessed regime of kindly
and fraternal peace . War is objectionable " per se , " on account of the hateful feelings it invokes , and the cruel bloodshed it sanctions , the deeds of rapine , horror , brutality , which are its inevitable accompaniment . . No doubt a defensive war is a justifiable necessity , just as a patriotic
and honourable war may be a painful but an unavoidable duty , but as a general rule , and it is of that we are now speaking , all waris , " qua-war , " to be avoided , except as a ' ^ dernier ressort . " In our humble opinion no war can be justified , " foro conscientise , " which is not carried onjeither
as a defensive or a patriotic war . If Russia and Turkey commence hostilities , as nowappears to be most likely , it is difficult to see or say where it will end , or who may and will be eventually drawn in to it , what complications may ensue , or what
disorders may fall on suffering Europe . As Freemasons our only wish can be that somehow peace may be preserved , and that by honourable concessions and a mutual understanding , Europe may yet be spared the sights and the horrors , and the cruel consequences of war . —So mote it be .
The Result Of The Elections.
THE RESULT OF THE ELECTIONS .
ROVAL MASONIC INSTITUTION FOR GIKLS . The following are the successful candidates ;—No . NAME . VOTES 1 . Kingcombe , Clara , ... 1601
2 . Ward , Hannah Mabel 1522 3 . Feltham , Mary Jane 1487 4 . Mills , Kate Isabel ( last ) 1355 5 . Cecil , Alice Warburton ... , „ ... ... 1339 6 . Clase , Ada Huyshe ... ... ... ... 1332
7 . Gregory , Maria Edith 126 a 8 . Ludlow , Eleanor Amy I . ... ... ... 1233 9 . Healey , Ada Hartley ( last ) ... ... ... 1162 10 . White , Mary Ellin ... 1106
11 . Langley , Jessie ( last ) 1027 12 . Johnson , Mary Anne 91 O 13 . Collins , Kathleen Isabella Alicia 8 9 6 The following were unsuccessful . The votes polled b y them will be carried over to the next election : —
14 . Nichols , Annie 870 15 . Tanare , Ada Blyth 8 38 16 . Morris , Diana Gordon 707 17 . Mey , Gertrude Henrietta 6 97 18 . Gates , Annie Susannah 477 19 . Hughes , Kosa Marian 477
20 . Cowley , Maud Mary 466 21 . Kirke , Amy Laura 384 22 . Smith , Mary Mildred C . 362 23 . Goddin , Maria Gertrude ( last ) 34 C 24 . Fordham , Amelia Anne .., ... ... ... 323 25 . Skeates , Agnes Martha 323
16 . Peele , Kleanor Margaret 255 27 . Potter , Annie 248 28 . I . inderoan , Alice Eveline ( last ) 229 29 . Priestley , Emily Jane 224 30 . Scott , Dorah 217 31 . Busher , Lucy Jane ... 214 32 . Carter , Ada , an 33 . Line , Amelia ..., , „ , 198
The Result Of The Elections.
No . NAME . VOTES . 34 . Corney , Annie Edith iqo 33 . Parker , Kate Louisa 178 3 6 . Pelham , Eveline Edith 173 37- Jay , Gertrude Alice 160 38 . Spurging , Elranor Elizabeth 143 39 . Hood , Harriett Emily ... ., 90
40 . Reed , Bessie 85 41 . Wright , Clarissa Elizabeth 63 42 . Thomson , Louisa Marion ... 62 43 . Moore , Emily Alice Gertrude 62 44 . Wilton , Florrance Eliza , , ... 57 45 . Weston , Florence 35 4 6 . Daly , Gertrude Annie ... ... ... ... 2 c
47 . Cooper , Marion Selina 23 48 . Piddock , Helena ... ... ... ... 23 49 . Hopkins , Florence Annie ... 10 50 . Hill , Evalina Mary ... ... 3 51 . Chrimes , Harriett ... 2 52 . Whyatt , Marion ... — 53 . Nettle , Alvena — 54 . Stephenson , Lilian
—ROYAL MASONIC INSTITUTION FOR BOYS . The following are the successful candidates : — No . NAME . VOTES . 1 . Wisby , Herbert Pattison 2129 2 . Sparks , Clifton ... ... ... ,,, . . . 2100 3 . Owens , Henry John 1895 4 . Barnett , William Glen 1755
5 . Cunnah , Edward Shaw 1706 6 . Pow , Frederick Wildman 1620 7 . Sutton , William Arthur ... 1571 8 . Emmott , William 1563 9 . Batley , James Henry 1553 10 . Percy , Hugh Joscelyn 1549
11 . Edwards , Hatton Josiah Henry , 1523 12 . Bryant , Wrightson Robert 1497 13 . Head , Richard George 1491 14 . Butterwith , John 1491 The following were unsuccessful . The votes polled by them will be carried over to the next election : —
15 . Stevens , Alfred 1482 16 . Searle , Harry Buhner 1141 17 . Stanton , William 1049 18 . Shury , Solomon Hiram . 997 19 . Waddington , Thos . Herbert 940 20 . Dyer , Frederick 726 21 . Shrapnel , Harold Vivian Needham Scrope ... 701
22 . Johnson , William Studer 602 23 . Cox , George Samuel 551 24 . Sharp , Colin Bell 403 25 . Mackay , James Montague Hele 448 26 . Crew , Frederick Alt 406 27 . Gurney , John Henry 360
28 . Wilkinson , Percy Charles 358 29 . Fairman , William Harry 339 30 . Wait , Emanuel ... ... ... 31 . Day , Arthur Harris 309 32 . Watkin , Hugh Robert 249 33 . Deeley , Richard Percy Francis 238 34 . Taylor , Ernest George Wm . J 237
35 . Busher , Samuel Longton 230 36 . Ceeley , John Robert Gordon 215 37 . Watkins , Alfred Charles ufi 38 . Green , Charles William ^ 7 39 . Rogers , Gordon i ( , a 40 . Furze , William Ernest 163 41 . Tippler , Leonard Charles 155
42 . Slate , James Thomas London 141 ; 43 . Williams , George Alfred 128 44 . Johnson , Arthur Edwin 102 45 . Barclay , Henry Gavin Hackett 93 46 . Ridpeth , Lovcl Hope 93 47 . Denton , Herbert ... jfc 48 . Alarshall , Robert James 38
49 . Gover , Joseph ^ 50 . Newboult , Harry 2 * 7 51 . Evans , John McMillan 26 52 . Cole , Allred Thomas 20 53 . Frost , Christian Frederic 10
54 . Morley , William Moore 8 55 . Allin , Charles James Fox 4 56 . Edmonds , Richard Herbert ... 3 57 . Matthews , Robert \ 58 . Woodhouse , Sam ... 3 59 . Minshull , Sam Bradford
Original Correspondence.
Original Correspondence .
[ We do not hold ourselves responsible for , or even as approvin of ihc opinions expressed by ourcorrespondents , but we wish , , 111 a spirit of fair play to all , to permit—within certain necessary limits—free discussion . —Eo . l
RECEIPT STAMP DUTY ON LODGE DUES . 7 b lhe Editor of the " Freemason . " Dear Sir and Brother , — With some degree of diffidence , and after considerable hesitation , I have arrived at the conclusion that the construction of the Stamp Act , 1870 , by the Secretary of the Inland Revenue department , cited by Bro . Snowden ,
P . M ., in your impression of thcioth ult ., is correct , and that , therefore , written receipts for lodge dues , exceeding forty shillings in amount , require the penny stamp , im . pressed or adhesive . Let us examine the language of the latest , and therefore now the governing , statute -. 33 and 34 Vict ., cap . 97 ; sec . 120 , defining the statutory meaning of the word "receipt , "
says : " The term ' receipt' means and includes ( a ) " Any note , memorandum or writing whatsoever whereby any money amounting to two pounds or upwards , or any bill of exchange or promissory note for money