Note: This text has been automatically extracted via Optical Character Recognition (OCR) software.
Prorrastination.
lishments on which they pride themselves " pure and unpolluted . " It is more than probable that the agitation of tho present will prove to be most beneficial in the near future , and it is , therefore , greatly to be desired that no half-measures
should be taken in setting our house in order . If at any time the physical health of the inmates of our institution were seriously affected , and nothing could be done by way of prevention or remedy , we should not hesitate to turn the entire place " inside out , " to sweep away all deleterious
matter , to cleanse , and perhaps replace whatever might be known to be of use . In like manner should the moral disorder which now affects the school be treated . Every portion of the report which will be under consideration should have earnest attention , and a decision thereon quite
irrespective of personal interests . The sweeping and garnishing should be complete and thorough , and if it bo found that a restoration to confidence would be justified , there need be no occasion to w'ithold such restoration in probablv the majority of instances .
It has been suggested to us that there are a large number of brethren who would desire to have an opportunity for agreement on some concerted plan of action before the formal opening of the Special Court ; in other words , to chat over the matter before committing
themselves to any particular view or opinion . We can see no objection to such a course , and rather believe it would facilitate the deliberations of the larger meeting . We presume that the place of assembly of the members of the
Court would be available for an hour or so before the Court is opened , in which case there could be no difficulty in obtaining the preliminary and informal meeting . If that should be arranged by any of our readers our columns will be open for announcement of time and place .
Since the foregoing was written we have been favoured with an advertisement determining date and place of meeting of the Special Court . As we premised , it is fixed for 12 o ' clock on Thursday , Gth June , at Freemason's Tavern , London . We have also received an intimation that
at the ensuing General Committee meeting to be held on Saturday next , at Freemasons' Hall , London , a resolution to the following effect will be proposed : — " That as the
nominations ior the House and Audit Committees were made and received prior to the circulation of the Report of the Investigating Committee , such nominations , & c , bo annulled . "
Charity.
CHARITY .
( Co . M . Ml'NlOATKT )) . Continued from page ISO . Continuing our remarks oil last week on above subject , wc are now informed that the Special Court is convened for the ( ith June . This may or may not be the case , but if it be true we repeat that the utmost publicity should be given in announcing it . Ever since the report of the Committee has been delivered there has been a
kind ol guerilla warfare carried on in the columns of the Masonic press , of a certainly ill-timed and obtrusive character , blame being debited in various directions according to the various writers ' opinions . Surely those who have read what Bro . Philbrick and his colleagues have : reported are one and all able to understand its terms , which are as plain as the proverbial pikestaff . Take for instance under the heading "Accounts and Reports" what we are told : —
¦ ' On enquiring for the books we found that no cash-book , in the ordinary sense of the term , nor any book showing the daily current receipts and payments , has ever been kept in ihe oilice . "The receipt of moneys is recorded solely by the amounts being entered on the counterfoils of the receipts given for subscriptions
and donations . There is no entry made showing how a particular amount is received , whether in cash or b y cheque , or identifying the payment with the letter or advice covering tho remittance : the latter are not preserved , so that , if accidentally or otherwise a receipt is omitted to be given , all trace of the transaction would be lost .
" Ihe amounts shown on the counterfoil receipts are paid into the Rank at frerpient intervals , and a note is made on the counterfoil of the paying-in slip that the gross total is composed of certain amounts , being those of the cash , cheques , and notes , but
not specifically identifying the latter two as coming from any particular individual , or as being on any particular Ranker . All payments out are by cheque . The Rankers arc thus virtually made to _ keep the cash account of the Institution , so far as one may be said to lie kept .
"JSo book is kept m the office of the transactions with fhe Rankers , nor is there any check on them , except by comparing the counterfoils of the paying-in slip , and of the cheque-book with the pass-book . "We have no hesitation in advising that it is essential that a daily record be kept of all current receipts and payments in a cashbook , with particulars identifying the items , and that all covering letters and advices should be carefully pre served i' ;; v relcri-nce .
Charity.
' This is not , as was urged to us , a mere question of book-keeping . A daily account , however rough , showing consecutive transactions is as vital to the Institution as in other business establishments , and ought to bo insisted upon . The state of the cash account at any moment should plainly appear on referring to the book , whereas under the present practice it is difficult to be ascertained by any
one except the Secretary or his Clerk . The facility thus given for irregularity and mistake is obvious . Tho books kept are not arranged on any systematic plan , nov are they such as would be permitted in any business establishment . " Followed up by the statement that when questioned about the books , the Secretary said , ' I do not defend the system of our books :
I have never been satisfied with it . ' To our way of thinking , nothing is more condemnatory than such a statement— " the si / stem of hook-heeping " forsooth ! Would an accountant allow the term . ' We opine not . To describe as "bookkeeping " any " system " which operates without a cash book is absolutely insulting to that art . Now surely between the Secretary
and the Audit Committee , this ' washing book sort of figuringought never to have been allowed to go on . Enough surely is debited for clerks' salaries for first class service . This point we consider should be at oner , put straight by the introduction of a complete set of oilice books—to be opened by a high class firm of accountants . This latter should also audit the accounts periodically .
Governors would then be certain that published figures were neither ' incorrect nor misleading . " The expense of an annual professional audit is a trifle , payment of which would be infinitely preferable to the amateur efforts of those who allow their " signatures to be added beneath accounts as they appear , without their authority , no account showing these figures having been produced to or signed
by them . " On the subject of the Committee , it would seem that , despite an almost universal ( so far as Ave are aware ) desire to substitute other brethren there were only two named for contesting positions when the nominations were lately made , so that most probably the same committees will practically continue managers ( . ' ) of the Institution .
In this connection , we would point out that these nominations , ifce ., were effected anterior to the publication of the committee ' s report—comment unnecessary . —Well may the lt . M . I . B . be , in the daily press , described as a " muddled charity . " Again , in reference to the Farming Account , Bro . Philbrick and his co-adjutors state ( p . 37 of report ) "the accounts are so published as not to shoic the
facts " ; and " the statement made to us by the Secretary , that the Farm Account contains only the receipts and expenditure at Wood Green , and disregards all payments on the same account made from the London office , shows that an account thus framed is uiterlg valueless . It is moreover mischievous , as it suggests error . '' Is not
this statement unanswerable / and have those directly responsible for it . any excuse for such a state of things . ' We say emphatically no . The veriest tyro must condemn so clumsy and palpable an attempt t : > make things seem what they are not . One more instance in reference to the expenditure of . CIKi l ; "is . for "Visit of Stewards and Distribution of Prizes . " the Investigators state : —
" One of the complaints made to us was , that these entries were made in this form so that the expenditure on refreshments should be kept from observation and remark , and we arc of opinion this charge is substantiated , and that while to the Secretary and his Accountant must be attributed the responsibility in the first instance , the House and Audit Committees have failed to prevent
the publication of these items in a form which is certainly incorrect or misleading . A vigilant watch ought to be kept over expenditure of this nature , and whatever is so spent should appear openly in the published accounts . The expenditure for these matters is limited only by the discretion of the Secretary : for the House Committee , though undoubtedly responsible , has practically
surrendered his functions into the Secret try ' s hands , and exercise no real or efficient control . " What possibly can be sa . d to palliate this . ' The side issues which certain people appear to raise and dwell upon , have really no bearing practically on the main question ; and the succinct , statements and logical deductions in the report will have to lie considered , without
any fear , favour , or affection towards those who sire implicated in the matter . What we all desire , and should show , is the welfare of those for whom subscriptions a . -e paid : this must be the primary consideration of all who have real charity at heart . There are wrongs to be ; ralresso t , abuses to be reformed . This being so . we will not allow
ourselves for one moment to suppose that any member of our Order would so far stultify himself as to allow personal feeling , for no matter who it may be . to militate there-against : but on the contrary , believe that all will honestly consider the initial object of the Charity , and give honour , credit and support to the laudable endeavours of the Investigating Committee .
"We would say with Shakespere " Where the wrong is , there let the great axe fall . " As we said last week , so now we ; repeat : the report and its disclosures must be met . How this will be done we ' have yet to learn , but one thing is certain , and that is , that the way the forthcoming Special Court deals with the matter , will lie the
immediate cause of ruin or prosperity so far as the lt . M . I . B . is concerned . Our brethren who attend this Special Court will do well to bear this assertion in mind , remembering those helpless orphans , who , through no fault of their own . are recipients of the charity of their " uncles" upon whom has shone the sun ol prosperity .
S'i'AR CHAPTER OF I NSTRUCTION—XO . \ -27 ~) . —On Friday , the 21 th inst . Prcient : Comps . F . Hilton . P . Z ., preceptor ; G-. LMoore , Z . 109 , M . E . Z . ; Grummant . H . ; Jackson .. ! . ; Stone , . S . E .-Woods , S . N . ; Stone . P . S . ; Powell , P . Z .. & c . The ceremony of exaltation was rehearsed , Comp . Powell , candidate . Comp . Grummant was elected M . E . Z . for to-morrow ( Friday ) , the last meeting v . ntil fVp . toinher .
Note: This text has been automatically extracted via Optical Character Recognition (OCR) software.
Prorrastination.
lishments on which they pride themselves " pure and unpolluted . " It is more than probable that the agitation of tho present will prove to be most beneficial in the near future , and it is , therefore , greatly to be desired that no half-measures
should be taken in setting our house in order . If at any time the physical health of the inmates of our institution were seriously affected , and nothing could be done by way of prevention or remedy , we should not hesitate to turn the entire place " inside out , " to sweep away all deleterious
matter , to cleanse , and perhaps replace whatever might be known to be of use . In like manner should the moral disorder which now affects the school be treated . Every portion of the report which will be under consideration should have earnest attention , and a decision thereon quite
irrespective of personal interests . The sweeping and garnishing should be complete and thorough , and if it bo found that a restoration to confidence would be justified , there need be no occasion to w'ithold such restoration in probablv the majority of instances .
It has been suggested to us that there are a large number of brethren who would desire to have an opportunity for agreement on some concerted plan of action before the formal opening of the Special Court ; in other words , to chat over the matter before committing
themselves to any particular view or opinion . We can see no objection to such a course , and rather believe it would facilitate the deliberations of the larger meeting . We presume that the place of assembly of the members of the
Court would be available for an hour or so before the Court is opened , in which case there could be no difficulty in obtaining the preliminary and informal meeting . If that should be arranged by any of our readers our columns will be open for announcement of time and place .
Since the foregoing was written we have been favoured with an advertisement determining date and place of meeting of the Special Court . As we premised , it is fixed for 12 o ' clock on Thursday , Gth June , at Freemason's Tavern , London . We have also received an intimation that
at the ensuing General Committee meeting to be held on Saturday next , at Freemasons' Hall , London , a resolution to the following effect will be proposed : — " That as the
nominations ior the House and Audit Committees were made and received prior to the circulation of the Report of the Investigating Committee , such nominations , & c , bo annulled . "
Charity.
CHARITY .
( Co . M . Ml'NlOATKT )) . Continued from page ISO . Continuing our remarks oil last week on above subject , wc are now informed that the Special Court is convened for the ( ith June . This may or may not be the case , but if it be true we repeat that the utmost publicity should be given in announcing it . Ever since the report of the Committee has been delivered there has been a
kind ol guerilla warfare carried on in the columns of the Masonic press , of a certainly ill-timed and obtrusive character , blame being debited in various directions according to the various writers ' opinions . Surely those who have read what Bro . Philbrick and his colleagues have : reported are one and all able to understand its terms , which are as plain as the proverbial pikestaff . Take for instance under the heading "Accounts and Reports" what we are told : —
¦ ' On enquiring for the books we found that no cash-book , in the ordinary sense of the term , nor any book showing the daily current receipts and payments , has ever been kept in ihe oilice . "The receipt of moneys is recorded solely by the amounts being entered on the counterfoils of the receipts given for subscriptions
and donations . There is no entry made showing how a particular amount is received , whether in cash or b y cheque , or identifying the payment with the letter or advice covering tho remittance : the latter are not preserved , so that , if accidentally or otherwise a receipt is omitted to be given , all trace of the transaction would be lost .
" Ihe amounts shown on the counterfoil receipts are paid into the Rank at frerpient intervals , and a note is made on the counterfoil of the paying-in slip that the gross total is composed of certain amounts , being those of the cash , cheques , and notes , but
not specifically identifying the latter two as coming from any particular individual , or as being on any particular Ranker . All payments out are by cheque . The Rankers arc thus virtually made to _ keep the cash account of the Institution , so far as one may be said to lie kept .
"JSo book is kept m the office of the transactions with fhe Rankers , nor is there any check on them , except by comparing the counterfoils of the paying-in slip , and of the cheque-book with the pass-book . "We have no hesitation in advising that it is essential that a daily record be kept of all current receipts and payments in a cashbook , with particulars identifying the items , and that all covering letters and advices should be carefully pre served i' ;; v relcri-nce .
Charity.
' This is not , as was urged to us , a mere question of book-keeping . A daily account , however rough , showing consecutive transactions is as vital to the Institution as in other business establishments , and ought to bo insisted upon . The state of the cash account at any moment should plainly appear on referring to the book , whereas under the present practice it is difficult to be ascertained by any
one except the Secretary or his Clerk . The facility thus given for irregularity and mistake is obvious . Tho books kept are not arranged on any systematic plan , nov are they such as would be permitted in any business establishment . " Followed up by the statement that when questioned about the books , the Secretary said , ' I do not defend the system of our books :
I have never been satisfied with it . ' To our way of thinking , nothing is more condemnatory than such a statement— " the si / stem of hook-heeping " forsooth ! Would an accountant allow the term . ' We opine not . To describe as "bookkeeping " any " system " which operates without a cash book is absolutely insulting to that art . Now surely between the Secretary
and the Audit Committee , this ' washing book sort of figuringought never to have been allowed to go on . Enough surely is debited for clerks' salaries for first class service . This point we consider should be at oner , put straight by the introduction of a complete set of oilice books—to be opened by a high class firm of accountants . This latter should also audit the accounts periodically .
Governors would then be certain that published figures were neither ' incorrect nor misleading . " The expense of an annual professional audit is a trifle , payment of which would be infinitely preferable to the amateur efforts of those who allow their " signatures to be added beneath accounts as they appear , without their authority , no account showing these figures having been produced to or signed
by them . " On the subject of the Committee , it would seem that , despite an almost universal ( so far as Ave are aware ) desire to substitute other brethren there were only two named for contesting positions when the nominations were lately made , so that most probably the same committees will practically continue managers ( . ' ) of the Institution .
In this connection , we would point out that these nominations , ifce ., were effected anterior to the publication of the committee ' s report—comment unnecessary . —Well may the lt . M . I . B . be , in the daily press , described as a " muddled charity . " Again , in reference to the Farming Account , Bro . Philbrick and his co-adjutors state ( p . 37 of report ) "the accounts are so published as not to shoic the
facts " ; and " the statement made to us by the Secretary , that the Farm Account contains only the receipts and expenditure at Wood Green , and disregards all payments on the same account made from the London office , shows that an account thus framed is uiterlg valueless . It is moreover mischievous , as it suggests error . '' Is not
this statement unanswerable / and have those directly responsible for it . any excuse for such a state of things . ' We say emphatically no . The veriest tyro must condemn so clumsy and palpable an attempt t : > make things seem what they are not . One more instance in reference to the expenditure of . CIKi l ; "is . for "Visit of Stewards and Distribution of Prizes . " the Investigators state : —
" One of the complaints made to us was , that these entries were made in this form so that the expenditure on refreshments should be kept from observation and remark , and we arc of opinion this charge is substantiated , and that while to the Secretary and his Accountant must be attributed the responsibility in the first instance , the House and Audit Committees have failed to prevent
the publication of these items in a form which is certainly incorrect or misleading . A vigilant watch ought to be kept over expenditure of this nature , and whatever is so spent should appear openly in the published accounts . The expenditure for these matters is limited only by the discretion of the Secretary : for the House Committee , though undoubtedly responsible , has practically
surrendered his functions into the Secret try ' s hands , and exercise no real or efficient control . " What possibly can be sa . d to palliate this . ' The side issues which certain people appear to raise and dwell upon , have really no bearing practically on the main question ; and the succinct , statements and logical deductions in the report will have to lie considered , without
any fear , favour , or affection towards those who sire implicated in the matter . What we all desire , and should show , is the welfare of those for whom subscriptions a . -e paid : this must be the primary consideration of all who have real charity at heart . There are wrongs to be ; ralresso t , abuses to be reformed . This being so . we will not allow
ourselves for one moment to suppose that any member of our Order would so far stultify himself as to allow personal feeling , for no matter who it may be . to militate there-against : but on the contrary , believe that all will honestly consider the initial object of the Charity , and give honour , credit and support to the laudable endeavours of the Investigating Committee .
"We would say with Shakespere " Where the wrong is , there let the great axe fall . " As we said last week , so now we ; repeat : the report and its disclosures must be met . How this will be done we ' have yet to learn , but one thing is certain , and that is , that the way the forthcoming Special Court deals with the matter , will lie the
immediate cause of ruin or prosperity so far as the lt . M . I . B . is concerned . Our brethren who attend this Special Court will do well to bear this assertion in mind , remembering those helpless orphans , who , through no fault of their own . are recipients of the charity of their " uncles" upon whom has shone the sun ol prosperity .
S'i'AR CHAPTER OF I NSTRUCTION—XO . \ -27 ~) . —On Friday , the 21 th inst . Prcient : Comps . F . Hilton . P . Z ., preceptor ; G-. LMoore , Z . 109 , M . E . Z . ; Grummant . H . ; Jackson .. ! . ; Stone , . S . E .-Woods , S . N . ; Stone . P . S . ; Powell , P . Z .. & c . The ceremony of exaltation was rehearsed , Comp . Powell , candidate . Comp . Grummant was elected M . E . Z . for to-morrow ( Friday ) , the last meeting v . ntil fVp . toinher .