Specimens of Account with a Branch Society, and a Bible Association.

5. SPECIMEN OF ACCOUNT WITH A BRANCH SOCIETY.

Branch Society.

Ct.

The figures in the column DB. on the Debit side, refer to the folio of the "Depositary's Book" which contains the particulars of the Bibles and Testaments delivered; and the entries in the column MB. on the Credit side, denote the respective numbers of those Minutes which recognise payments by the Branch Society.. The connexion between an Auxiliary Society and a Branch Society is precisely similar to that between the former and the Parent Institution, as will be more fully explained in Section VI.A moiety of the amount remitted is consequently appropriated annually to the general object, unless it be made on purchase account, for the supply of an association in connexion with the Branch Society; when the whole amount, if required, is returned in Bibles and Testaments at cost prices.

6. SPECIMEN OF ACCOUNT WITH A BIBLE ASSOCIATION.

The references in the columns DB. and MB. are explained in the observation under the preceding Specimen,

N

Specimen of Account with a Ladies' Branch Society.

The connexion between a Bible Association and an Auxiliary, or Branch, Society, so far as relates to the pecuniary transactions, is simply this:-The Association has a claim for the return of Bibles and Testaments, at cost prices, to the whole amount of the money. remitted, for the supply of its local necessities; but is at liberty to appropriate its surplus funds, or any portion of them, in aid of the general object. The assistance derived from this comparatively humble source is very considerable, and may be expected progressively to increase, as the wants of our own population become satisfied. There is something peculiarly attractive in this view of the subject :-we here behold the tendency and practical effects of the system; and in contemplating the triumphs of that Christian charity, under the influence of which the poor man cheerfully contributes his weekly penny that some benighted heathen may possess the holy scriptures, we are led to consider what personal sacrifices we have made; what indulgence we have relinquished; and how far we have co-operated in promoting the cause of our GOD and SAVIOUR.

7. SPECIMEN OF ACCOUNT WITH A LADIES' BRANCH.

The references in the columns DB. and MB. have been already explained in the observation on Specimen 5.

As

The constitution of a Ladies' Branch of an Auxiliary Society will be fully explained in Chapter VII.-It is only necessary, in explanation of this specimen, to observe, that it constitutes the medium of communication between the several female associations of an extensive district and the Auxiliary Society; and that it possesses an unlimited right to purchase at cost prices, on behalf of the connected associations, for the supply of the local wants. the depository of the Auxiliary Society is always in the same town, that of the Ladies' Branch does not require an extensive stock, as it can be supplied from time to time according to the demand. The assistance given to the general cause by the Ladies' Branches of the Liverpool, Plymouth, Manchester, Hull, and Newcastle Societies, will be more distinctly adverted to in the proper place.

Specimen of Account with Subscribers;—and with Collector.

The figures in the columns DB, and MB. have been already explained.

Where Bible Associations are established and properly conducted, the members of Auxiliary Societies will find little if any occasion to avail themselves of their privilege of purchasing at reduced prices. They have only to refer applicants, or poor persons, to the Committee of the Association, or one of its members; and if, on personal investigation, they appear suitable objects, they are recommended accordingly.

It is worthy the serious consideration of those who are in the habit of exercising this privilege, how far they interfere with the design of Bible Associations, while they diminish the resources of the Parent Institution.

Specimen of Account of Incidental Expenses.

The figures in the column SB., on the Debit side, refer to a monthly summary at the end of the "Subscription Book," in which the Cash Secretary enters, from the Collector's list, the total amount received that month. The references in the column MB. have been already explained. As all payments are made by orders on the Treasurer, the Collector's poundage is included in "Incidental Expenses."

The entries in the column MB. on the Debit side, refer to the Minutes authorising those respective payments; and that in the column Fo. on the Credit side, to the folio of the Leger containing a copy of the annual audited account, which forms the next specimen.

It will be found highly conducive to the interests of Auxiliary and Branch Societies, to defray the expenses attending the establishment and organization of their connected associations; not only on the grounds of economy-which should always be studied -but because it will promote that mutual confidence and good understanding so essential to success. It is eventually the same thing, in a pecuniary point of view, whether an association remit 50%., after paying 51. for account books, &c., or remit 55l., and have the 51. paid by the Auxiliary Society; but it is of material importance that an association should commence its important labours without any weight, except that of obligation to the society with which it is connected.

A few folios at the end of the Leger are appropriated to these annual statements, which should be regularly signed by the Auditors, who present a copy of each to the Committee, for insertion in the Annual Report, pursuant to the Xth By-Law. It will be observed, that this statement is equivalent to the balance-sheet of a common leger.

NO. IV. BIBLE SECRETARY'S ORDER BOOK.

1. This book may be about the size of the "Subscription Book," (No. 2. of this Section); but made to open lengthways, like a merchant's Bill-book. It should be half-bound, and the forms, of which it wholly consists, printed on strong paper.

II. Those who are concerned in conducting the practical details of Bible Societies, are aware of the importance as well as diffi