investiture. Webb, however, has supplied the omission, and the charge
given in his work to this officer, on the night of his installation,
having been universally acknowledged and adopted by the craft in this
country, will furnish us with the most important points of the law in
relation to his duties.

It is, then, in the first place, the duty of the Treasurer "to receive all
moneys from the hands of the Secretary." The Treasurer is only the banker
of the lodge. All fees for initiation, arrearages of members, and all
other dues to the lodge, should be first received by the Secretary, and
paid immediately over to the Treasurer for safe keeping.

The keeping of just and regular accounts is another duty presented to the
Treasurer. As soon as he has received an amount of money from the
Secretary, he should transfer the account of it to his books. By this
means, the Secretary and Treasurer become mutual checks upon each other,
and the safety of the funds of the lodge is secured.

The Treasurer is not only the banker, but also the disbursing officer of
the lodge; but he is directed to pay no money except with the consent of
the lodge and on the order of the Worshipful Master. It seems to me,
therefore, that every warrant drawn on him should be signed by the Master,
and the action of the lodge attested by the counter-signature of the
Secretary.

It is usual, in consequence of the great responsibility of the Treasurer,
to select some Brother of worldly substance for the office; and still
further to insure the safety of the funds, by exacting from him a bond,
with sufficient security. He sometimes receives a per centage, or a fixed
salary, for his services.

Section V.

_Of the Secretary._

It is the duty of the Secretary to record all the proceedings of the
lodge, "which may be committed to paper;" to conduct the correspondence of
the lodge, and to receive all moneys due the lodge from any source
whatsoever. He is, therefore, the recording, corresponding, and receiving
officer of the lodge. By receiving the moneys due to the lodge in the
first place, and then paying them over to the Treasurer, he becomes, as I
have already observed, a check upon that officer.

In view of the many laborious duties which devolve upon him, the
Secretary, in many lodges, receives a compensation for his services.

Should the Treasurer or Secretary die or be expelled, there is no doubt
that an election for a successor, to fill the une