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CONTENTS . PAGE . LEADERSThe School Accounts for 1 S 95 ... ... ... ... 155 The District Grand Lodge of Northern China ... ... ... 15 G Freemasonry in New Mexico ... ... ... ... 15 6 The Masonic Veterans' Associations and General J . C . Smith , P . G . M . ... 15 G Presentation to Bro . J . R . Lord , at Plymouth ... ... ... ... 157 Annual Supper of the Ranelagh Lodge of Instruction , No . S 34 ... ... 15 S

The Old Masonians ... ... ... ... ... ... 15 S Royal Masonic Institution for Boys ( Scholarship Fund ) ... ... ... 15 S Board of Benevolence ... ... ... ... ... ... 158 Royal and Select Masters ... ... ... ... ... 159 The Recent Festival of the Royal Masonic Benevolent Institution ... ... 159 Mark Masonry ... ... ... ... ... ... 159 Knights Templar ... ... ... ... ... ... 159 Ancient and Accepted Rite ... ... ... ... ... 159

Lodge and Chapter of Instruction ... ... ... ... ... 159 Masonic Notes ... ... ... ... ... ... 161 Correspondence ... ... ... ... ... ... r 62 Reviews ... ... ... ... ... ... ... 162 Craft Masonry ... ... ... ... ... ... 162 Cryptic Masonry ... ... ... ... ... ... 164 The Craft Abroad ... ... ... ... ... ... 1 C 4 Masonic and General Tidings ... ... ... ... ... 1 G 6

The School Accounts For 1895.

THE SCHOOL ACCOUNTS FOR 1895 .

The practice which has been adopted of recent years of issuing with the voting papers for the School Elections in April the Statements of Account and Balance Sheets is one that cannot be too highly commended . Those who contribute so

generously towards the maintenance of our Institutions are interested in knowing that their contributions are turned to the best possible account , and it is only from these Statements that they are enabled to obtain the desired information . The

Articles and Notes which appear from time to time in these columns demonstrate clearly enough that so far as the educational training of the children is concerned , the conduct

of the Authorities leaves nothing to be desired . The accounts enable us to judge for ourselves whether the results of that training are commensurate with the outlay incurred . It appears from the accounts of the

ROYAL MASONIC INSTITUTION FOR GIRLS for 18 95 , that the Income for that year amounted to / , i 8 , i 6 o is . nd ., the principal items being £ 15 , 900 ios . in respect of Donations and Subscriptions—in which are included the

annual grants from Grand Lodge and Grand Chapter amountm " to £ 160 ios . —and , £ 2108 3 s . 2 d . in respect of interest on invested capital . The expenditure was £ 13 , 419 16 s . 2 d ., the principal items , stated in round figures , being : Provisions ,

i' 3 2 H ; clothing of children and pupil teachers , £ 1061 ; house expenses , £ 437 ; alterations and repairs , £ 8 5 S ; drainage , £ 141 ; playgrounds , £ 126 ; rates , taxes , and insurance , School , £ 926 ; coal , gas , and water , £ 800 ; books , stationery , & c , £ 2 5 6 ;

infirmary , £ 285 ; gratuities and outfits to girls on leaving , £ 328 ; salaries and wages , School , £ 2000 , and offices , £ i 18 9 ; stationery , printing , & c , £ 680 ; and pensions , £ 210 . The balance was f' 474 ° 5 s - 9 d ., which , however , after allowing for depreciation

'" furniture in School and office and on freehold buildings , is set "own at the reduced amount of £ 3277 7 s . 4 d . The capital account shows a total of £ 18 7 , 753 12 s . 5 d ., as compared with /• 182 , 828 17 s . id . in 18 94 , the difference being made up principal ! )' ol

the balance on the income and expenditure account , after allow-IM g for depreciations , and the increased value of the Slocks held ' ) ' the Institution ; while from the balance-sheet we learn that tr | e estimated value of the freehold land and buildings at St .

John ' s Hill [ s £ 99 , 210 7 s . 8 d ., and that the value of the investments \ - * 34 l 5 - 7 ^ ., and of the furniture , & c , at the School and 0 | ,, C (; . £ ' 6 544 12 s . 3 d . We also learn that the sum of £ 4000 il

jN s expended during the year in the purchase of £ 3746 us . 6 d . " ( ha 3 per Cent . Stock , the said £ 4000 being included in the value , l 1 ( - 'ad y stated of the investments , From these particulars thus

The School Accounts For 1895.

summarily stated our readers will be able to form theirown opinions as to whether the results of the training which the children receive ' during their stay in the School , as exhibited principally by the successes in the Cambridge Local and other public

examinations which it is our privilege every now and then to record , are worth the outlay incurred in obtaining them . Having regard to the fact that the great object of the authorities is to bestow upon all those children who are unfortunately compelled to seek

the benefits of the Institution the best possible middle-class education which money judiciously expended can procure , in order to lit them to earn by their own exertions an honest and honourable livelihood when they have grown to be young women , our

opinion is that , to use a familiar phrase , the game is well worth the candle . Wc trust the evidences of the excellent training to which the girls are subjected will be found to have exercised its

due influence on Stewards and intending donors and subscribers when the day appointed for the celebration of this year ' s Festival comes round . The accounts of the

ROYAL MASONIC INSTITUTION FOR BOYS for 18 95 are equally satisfactory . The Income from all sources amounted to £ 22 , 625 I 0 S - 6 d ., the principal items being , as in the case of the sister Institution , £ 20 , 509 15 s . id . in respect of

Donations and Subscriptions ; Grants from Grand Lodge and Grand Chapter , £ 160 Ios . ; and Interest on Invested Capital , £ 1757 2 s . lod . The expenditure reached £ 23 , 047 2 s . 2 d , of which £ 13 , 922 12 s . 8 d . was in respect of the School , and

£ 9124 c , s . 6 d . for the purchase of additional Stock . The principal items of expenditure , as stated in round figures , were : For provisions , £ 2571 ; clothing , £ 1530 ; salaries and wages , £ 3915 , of which £ 27 8 7 was in respect of the Institution , and £ 1128 at

the . offices ; rent , rates , taxes , & c , £ 5 68 ; gas , water , coals , & c . , £ 770 ; linen , blankets , household requisites , & c , £ 359 ; repairs and renewals , £ 850 ; infirmary , £ 171 : sanatorium , £ 3 8 o ; postage , telegrams , & c , £ 257 ; printing and general stationery , £ 377 ;

School stationery , books , & c , £ 133 ; education and maintenance of boys out of the Institution , £ 411 ; Pension Indemnity Fund , to close account , £ 224 . From the balance-sheet we learn that the cost of the several Stocks held by the Institution is

£ 60 , 775 6 s . id ., of which £ 51 , 650 16 s . 7 d . had been incurred to the 31 st December , 1894 , and £ 9124 9 s . 6 d ., as already stated , was expended during the year 18 95 . In this are included the prices paid for the several Perpetual and Life Presentations held

by sundry Provinces , as well as the amounts of sundry Prize Funds ; and , in order to show how successfully the Institution has been administered under the present nlyime inaugurated in 1890 , it should be mentioned that in that year the investments .

roundly stated , amounted to no more than £ 17 . 500 , so that during the past five years the invested capital has been augmented by some £ 42 , 500 worth of Stock of different kinds . The value of the land and buildings at Wood Green is set

down at £ 30 , 400 , no account being taken of the furniture , & c , at the School , the expenditure in respect of which is charged against Income . From these particulars the reader will be able to judge for himself whether the successes achieved by the boys

at the Cambridge and other public Examinations , which it has been our privilege to record from time to time , and which serve to illustrate pretty accurately the value of the benefits conferred

upon the School generally , are commensurate with the outlay which produces them ; and here , as in the case of the Girls ' School , and bearing in mind that the main object of the School Authorities is to bestow upon all the children that come under