ess, and
practical forms of charitable relief, occupies a large amount of their
attention. This has already led to considerable differentiation of
government and control. Take, for example, the corporation, "The
Industrial Homes Company" controlling eighty-four industrial
institutions in the United States, and managed by a board of directors
in New York City. This example is opening the way toward a future
government by a board of some sort for other departments of the Army,
and in time for the spiritual department, and then the further step of
representation of members on these boards will not be far distant. At
any rate we see reason for hoping that, while other improvements are
taking place, the government of the Army will not be a handicap to the
movement.

By the third objection, that the Army in its financial dealings does not
take the public sufficiently into its confidence, is meant that complete
records of detailed expenditure are not issued. The public provides for
a large part of the income of the Army, and it has a right to know just
how and where that income is spent. The man and woman who is being
continually confronted by a lassie on the street with a little box for
the receipt of contributions, after contributing again and again, is
likely to ask the question, just where is this money going; and it would
be of advantage to the Army itself, if it would issue a more definite
statement of the use to which it puts public money. Some people are
satisfied with the general report that "the Army is doing good," but
there are many who would contribute more largely, if they knew directly
for what they were contributing. In reply to this criticism, the Army
states that it deposits regularly with the state authorities a
statement showing the disposition and state of the finances of its
corporations, such as "The Reliance Trading Company" and "The Salvation
Army Industrial Homes Company."

The Army also issues every year a balance sheet which shows its assets
and liabilities on a large scale. But this is not sufficient. The
ordinary person can receive no light from either the statement deposited
with the state authorities or the yearly balance sheet published by the
Army. In fact, although the Army uses the services of an expert
accountant in getting out this balance sheet, for all that the public
knows, it may be using the funds entrusted to it in any way it wishes.
This should be remedied by a regular statement,