ed from all sources during the year, ---
dollars and --- cents; during the same time the

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expenses amounted to --- dollars and --- cents, leaving a balance on
hand of --- dollars and --- cents. The annexed statement of receipts
and expenditures will show in detail the sources from which the receipts
were obtained, and the objects to which the expenditures have been
applied. All of which is respectfully submitted.

S-- M--, Treasurer M. L. S.

The "Statement of receipts and expenditures" can be made, by simply
giving a list of receipts, followed by a list of expenses, and finishing
up with the balance on hand. The auditing committee's certificate to
the correctness of the account should be written on the statement.
Often the statement is made out in the form of an account, as follows:

Dr. The M. L. S. in acct. with S. M., Treas. Cr.
-----------------------------------------------------------------------
1874. 1874.

Dec. 31. To rent of hall .. $500 00 Jan. 1. By balance on hand
'' Gas ........... 80 00 from last year's
'' Stationery .... 26 50 account .......... $ 21 13
'' Janitor ....... 360 00 Dec. 31. By initiation fees 95 00
'' Balance on hand 24 63 '' members' dues .. 875 00
------- -------
$991 13 $991 13

We do hereby certify that we have examined the accounts and vouchers of
the treasurer, and find them correct; and that the balance in his hands
is twenty-four dollars and sixty-three cents. R. V., J. L., Audit Comm.

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53. Committees. In small assemblies, especially in those where but
little business is done, there is not much need of committees. But in
large assemblies, or in those doing a great deal of business, committees
are of the utmost importance. When a committee is properly selected, in
nine cases out of ten its action decides that of the assembly. A
committee for action should be small and consist only of those heartily
in favor of the proposed action. A committee for deliberation or
investigation, on the contrary, should be larger and represent all
parties in the assembly, so that its opinion will carry with