Correspondence.

CORRESPONDENCE .

We do not hold ourselves responsible for the opinions of ow Cor . respondents . We cannot undertake to return rejected communications . All Letters must lear the name and address of the Writer , not necessarily for publication , but as a guarantee of good faith .

DISPOSAL OF LODGE FUNDS . To the Editor 0 / the FREEMASON ' S CHRONICLE . DEAR SIR AND BROTHER , —In answer to the query of yonr correspondent OLD FILE , the amount appearing as " Other Receipts " in Balance Shoot No . 2 is made , up of Subscriptions £ 168 , Initiation fePB £ 52 10 s , and Visiting fpes £ 39 Is . I nm plenfed to see , from the letters yon publish , that the

officials of the Yarborous » h and Doric Lodges take so mnoh pride in shpwing the results achieved bv their Lodges . I wish others would follow their example , it would be a grand incentive , to the members to exert themselves so aR to get a respectable statement to put forward . At the same time I should like them to shew what proportion of thoir receipts thev can afford to devote to charity . It would serve as a

basis 011 which to suggest a fixed minimum . No . 4 . BALANCE SHEET OF CHAPTER . ONE YEAR—1877 : — RECEIPTS .

Balance forward £ 3 14 8 Receipts for the year : — Subscriptions and Visitors 75 10 6 Exaltation Fees ... 28 7 0 103 17 6 £ 107 11 9

EXPENDITURE . Refreshment £ 52 9 9 Grand Chapter certificates and dues 9 15 0 P . Z ' s jewel 5 5 0 Janitor 1 10 0 Printing , postages , & o 4 7 6 Balance in hand , ... 34 4 6

£ 107 11 _ 9

The above statement , although pahsfactorv on the whole , lacks the one important item without whioh no Masonio balance sheet is perfect . I , of conrse , allnde to a Charity Grant . I hope the members of this Chaptpr may have as large a snrplns to renorfc this year , but I trust thev will not again forgpt those who , " from unavoidable ealamitv and m'sfortnue . arpre-lncpd to the lowest

ebb of poverty and distress . " With suoh a halancp brought forward , and anything of a prospprons year , thev cnnld , without , risk , devote ten cninenR from their fnndo to each of onr Charities . Wore thev to do this . I feel certain that Companions would be found among them willing to nndprtak" the dntips of Stewards , and from what I ppr . ponnll y know of the Chapter , I feel convinced the resnlfc of tho united efforts of three Stewards would be such a sum as would pnfc their nnme

amone those at the head of the Chanty lists of 18 ~ 9 . I almost feel inclined to nsk yon to pnblish tho name of this Chapter at the head of the statpment , but in the hope that- thpro are many where somewhat , similar rpsu'ts can be shown , I leave it blank , thinking that b y po doing , otliprs than the mpmhers concerned will find it of interest . I have to thank you , Bro . Editor , for forwarding the two letters which wero sent to your office addressed to me , they each contained a balance sheet , both of which I will ask you to pnblish in due

oonrse . Yours fraternally , UNION JACK .

To the Editor of THE FREEMASON ' S CHRONICLE . DEAR SIR AND BROTHER , —Tho third balance sheet presented bv "FNION . TACK" is more unsatisfactory than either of those which preceded it . The year ' s income amounts to £ 294 5 s 6 d , the year's expenditure , which includes no grant whatever for charitable purposes , to £ 343 17 s 4 d , so that the Lodge which commenced the

year with the respectable balance in hand of £ 85 6 s 6 d , closed it . with one of £ 35 14 s 8 d , thus showing the very substantial diminution of , in round figures , £ 50 . Five-sixths of the whole income were spent in feeding and rent . Ten Gnineas were voted for a P . M . ' s jewel , and Printing , Postage , & o „ cost the very considerable sura of

£ 15 8 s 3 d . If wo put the three balance sheets together , then , omitting , at tho outset , the balances whether on the right or the wrong side of the account , we shall find the following results . 1 st Lodge . 2 nd Lodge . 3 rd Lodge . Total . £ sd £ sd £ sd £ sd

( a ) RECEIPTS - 201 9 6 266 0 9 294 5 6 = 761 15 P ( b ) EXPENDITURE : — Refreshment , & c . 160 13 4 238 19 6 251 7 7 = 651 0 5 Grand Lodge - 16 15 0 25 6 0 62 11 6 = 104 12 6 P . M . ' s Jewel - 5 5 0 7 7 0 10 10 0 = 23 2 0

Tyler - . 370 2 10 0 40 0 = 9 17 0 Printing , & c . ¦ 2 18 7 6 7 1 15 8 3 = 24 13 11 Not Specified - 12 10 7 = 12 10 7 Charity - - 20 0 0 = 20 0 0

TOTAL EXPENDITURE - . . £ 845 16 6 EXCESS of Outgoings , over Incomings » £ 84 0 8

Correspondence.

It will be noted that out of this total of £ 845 16 s 5 a only £ 20 , granted by 2 nd Lodge , was expended in Charity , being less by £ 3 2 s than was voted for P . M . 's jewels , and by £ 4 13 s lOd than was ex . pended for Printing , & o . ( c ) Now for B ALANCES at beginning and end of vear . £ s d Beginning : 2 nd Lodge £ 336 3 s 2 d . 3 rd Lodge £ 85 6 s 6 d = 421 9 8 Less due to Treasurer of 1 st Lodge - - 36 11 5

£ 384 18 3 End : 2 nd Lodge £ 30114 s 4 d , 3 rd Lodge £ 35 14 s 8 d = 337 9 0 Less duo to Treasurer of 1 st Lodge . - 2 5 6 £ 335 3 6

Difference—TO THE BAD—between opening and closing Balances 49 14 9 It will be noted under this head that the " EXCESS " above shown namely £ 84 0 s 8 cl is accounted for thus : — Diminution of Balance in hand 2 nd Lodge - - 34 8 10 „ 3 rd - - - 49 1110

£ 84 0 8 To which must be added "Due Treasnrer , " 1 st Lodge •2 5 6 £ 86 6 2

Again , if we add to " Difference—TO THE BAD , —above shown - - 49 149 The old Debts aud moneys dne Treasurer lBfc Lodge , viz . 36 11 5 We have the EXCESS stated in another form - •- £ 86 6 2 It must be remembered that had the 1 st Lodge commenced the

year without liabilities it would have closed it with £ 36 lis 5 d amount paid off , less £ 2 5 s 6 d still due Trefisnrer , or the fair balance in hand of £ 34 5 s lid , which is the exact difference between Excess of Expenditure over Receipts ( £ 84 0 s 8 d ) , and the Difference " TO THE BAD" betwepn opening and closing balances ( £ 49 14 s 9 d ) .

Bnt what a miserable revelation these statements afford of the true inner life of some of our Masonic Lodges ! Are we not the veriest of humbugs , the most superlative of hypocrites , when we talk of onr charitable doings ; and here aro three Lodges—I should much like to believe thev are exceptional cases—which out of a year ' s receipts ,

amounting in tho aggregate to £ 761 15 s 9 d , spend £ 651 0 s 5 d iu feasting , and £ 20 in charitv ? Freemasonry has bepn dpacribed as a peculiar svstem of morality , veiled in allegory , and illustrated by svmbols . A very peculiar svstem indeed , with humbug for its veil of allegorv , and the knifp nnd fork and tankard as the most remarkable

among its symbols . £ 650 spent in eating and drinking , and £ 20 votpd for charity ! The contrast , is superb , but not one of whioh the Lodges in qnpstion havo the slightest reason to be proud . And this lpnds me to submit a further observation , namely , that niup-fenths of those who banquet thus gorgeously belong to the cla = s of folk who in

their families live in honest , homely fashion , and the expenditure of a guinea or five-nnd-twonty shillings on a single dinner—one-half of whioh is phowy vases and plated candelabra , and the other half a snrrv attempt to rival a fashionable dinnpr—is not in keeping with their usual stvle of living . Fere and there we find a member who

ran appreciate a reallv good glass of wine , but the majority are hardly able to distinguish between gooseberry and champagne . They speak affectionately and at the time with many a knowing wink of their love of Margaux , yet , if tried , they could not tell it . from Medoc , pven to save their souls . Honestly , they wonld prpfer dining en

famine off apnmo haunch or saddle of mutton , or a sirloin nf beef with et ceteras , and wash it down with a tankard of sound English ale ; but they are afraid if they were to suggest the idpa thoy mi ght IOSP caste with their fellows . So with many a sigh for what is not in the menu , and many a wry face over the kiekshaws thev know

nothing about , they partake of one after the other . " Sonpe il la polonaise , " " Filets de requin & la chinoise , " " Cotelettes de veau , sauce Brobdindnag , " " boeuf cl la redingote , " and so on . Well nigh every guest knows the whole thing is but affectation and humhiig , yet each pays his guinea or moro for the privilege of playing the hypocrite on

stated occasions . And then the statement of account is overhauled with the result as seen in the above cases— £ 650 in foeding , and £ 20 in charity ! Heigho ! this is , indeed , Freemasonry—a peculiar system of morality—with a vengeance ! I rejoice to say I am very partial to good living . I should be a fool

if I were not . I hold that the good things of this life whioh a benign Providence has bestowed upon us should be enjoyed , and enjoyed freely—though not to excess—as we ! as thankfully . Bnt too many of our Lodge banquets are mere glitter , make believe , and pretence ; with plenty of bright light , and sham flowers and silver plate , & c ,

bnt nothing that is really sound and good ; with plenty of enforced gaiety , but no true enjoyment . But I fear that I have trespassed afc too considerable length on your valuable space . I will conclude , therefore , with the remark , that if we exercised more common sense , and exhibited more courage ; if we declined to be led by the nose into

expense which cannot be justified ; if we thought more about our principles , and less about , our bellies , our " peculiar system of morality" would be all the better : and what is moro to the point still , some of our poor and distressed brethren might be all the better , too , if we showed a little more self-denial . Ever yours fraternally , OLD FlM *