27 



It may be proper to observe that the preceding account 

 of Receipts and Payments deals only with the sums actually 

 received, and the sums actually paid, in the year to which 

 it refers. There are therefore included in the column of 

 Payments, sums belonging to the expenditure of 1832, but 

 which, owing to the bills not having been presented, could 

 not be paid Mithin that year. For the same reason, this 

 statement does not include certain Debts contracted in 

 1833, for which the Society was consequently liable on the 

 31st of December last. The gross amount of these sums 

 will be found charged to the Society's Liabilities for the 

 years to which they respectively belong. Thus in the pre- 

 sent statement, £150 is charged for Buildings. This 

 refers to the building for small quadrupeds in the South 

 Garden which was constructed in the course of last year. 

 The entire cost of this building was £355 1 s. 9d. ; the re- 

 maining £205 I*. 9d. is therefore included in the column 

 of Liabilities, the account not having been paid in full on 

 the 31st of December last. 



The Auditors have not altered the classification of Re- 

 ceipts and Payments adopted by the Auditors for the two 

 preceding years, further than by the addition of one head, 

 that of Transactions, it having originated in the course of 

 the last j'^ear. They, however, think it proper to notice two 

 charges which have considerably exceeded the corresponding 

 ones of the former year. 



Works, Repairs, and Materials. Garden. — £2004 5*. 

 Here the ordinary charge for repairs is classed with the 

 occasional and contingent outgoing for works and materials. 

 The Auditors have great satisfaction in informing the So- 

 ciety that not more than the fourth part of the sum can be 

 charged to repairs. 



Garden Expenses. — Of the large total payment, 

 £1174 5*. 4d., not more than £460 should be ascribed to 

 the charge for keeping the Gardens in their present excellent 

 state ; the remaining £714 5*. 4d, is due to the new walks, 

 turfing, &c. . 



