, 1881-10-16
liSlies. @'oeis peiieFe his ANALYSIS estab-

!,l.i datS sufficient to say that ,,,anaa r,,o4 .
a., "eglt ana credit statement nf I'll smee1 !
lrsis e. and had we publisI,e.| ~ u,,a
inr y summary, or any arbitr:,rv" " ,ro',.. ,e
| PURPOSE W,;n,.w, We should have failed 81 on,
fruin which ~ an,. was 70 give balance sheet,
t1,ar iscohclusions: but it Is ft, H.. hn,1.''
n,rts: aae lew Sc1f.stylcu accountants ~ PC.
honIsii mno VIII abuse the socIe1v's system y,
some1iti,,tE+ ai' ior aot making balance Sheet
1st II, .''!,s else that wouldn't balance
r,Gos) ~ ~ the editorial con,ne,'ts "',I W., ,ro
r,'sGu nn,,t'; 10 say: lit {the reuortl inns not
io'a,m ~ anywhere clear statement s,,cE, nc
ers ro,,iIi {or thousalads} Of country rcatI
been rcceivni ,sh..t sih.uu, OF what money has
f. mat charge | deny; and at,ria uvT wit,,o,,;
VI contradiction that there is Il CLEARLY
SMILES presscu AMI precise statement If tn.
fciieit,''i W every dollar received, and an IN
NJ .e ma a,, Saatenlent Of the disbursements.
.,ns tS source or amount OF receipts. or the p,,r
';tae. 'i.i ~ 1p1ect or amount Of disbursements
49,. nc Whole iinanclal statement, for.whic|, +
everv eve rei,onstDle, ;i t and which was examined in
MWitvl, before it was published. WIZ care. at.
aully reviewed and intiorseu by fhe man
..se!s' Is nalle up of figures which M ac
~ c1uhtant Or expert can change to the extent
" ;... traction; nor could the sources Of re-
celp1S or the purposes Of disbursements h,.
s.aled III any other way or in words Of anv
o1nef meaning without Stating faiscty.
maFe you read the report. Mr.. Editor and
w wy You publish the account, or single line
rot r. ie a,u Snow yor readers Wherein it can
~ lon say the & Society keeps its books
n,,t e. tautv. .Oll what grounds 10 you make
L,a1 Siifelnelt and III what particulars is tie
pqn9kkeeplng 9 faulty: >1@o
7ntoIr;sp III nhTposs OF bookkeeping is to record
th.eHlsloiy ana correctly business trans
actions. Where is the evidence ti,at suri, :,
record Is not Kept ut the business Of the Dib,t.
ooetety LII what single item has an nj
Thap MThlmpt oeen lllade to lnisleaA the pubIics
lntese are mere insinuations which. tn m
thinking persons, are better thai, facts or ar
suMehls and stab the society deeper, for the
aeS1gn Ut the critic cannot be mistaken.
Low sheer at tile item Of '1tliscount OIL
sases sa!,s belns a benevolent appropriation.
'na lug ileli Is not found In the financial state
11neht] ltmay be Il matter for consideration:
out Is lotS us such is the rule and pol
Icy IF the society, is there any iln-
propftety IL statement BY the Secrr-
;f taFs, ~ somewhere on the pages Of the report,
nf the amount Of tlisconnts:' And fin,lii1e
that bit Of information, are you justified, b.
cause you dtsapprovc Of it, in impeaehlny
tue business capacity Of Il committee OF t}e
board who direct the methods of bookkcels-
ing?
On pages 1856 to 157 only Of the Annual He
port Tor this year you may find the tinancia,
statements aud accounts prepared under the
direction of the Finance Committee: and
what is there stated is the truth, the Whole
truth aMl nothing but, the truth; and no
worthy motives or by el,ulity, can SHOW to
the approving Judgment Of amy fair man how
Il Single figure Oil those pages can be altered;
or lead any man 10 regard your conclusion
that the system Of bookkeeping is 80 faulty
as t" lead 10 the inquiry, "Wletller it be hot
time 70 reconstruct, or do away with. Il So
citty that keeps its books SO badly" as any
thing less than an amazing absnrtiryo
A Il. T-AiLOi:, Assistant Treasurer.