412 The Canary Book. 



coats by which they can be easily recognised by the ticket 

 collector and check-taker. 



TREASURER'S DUTIES. The duties of a treasurer to an orni- 

 thological association are more confidential than onerous. He 

 will be required to take charge of all moneys collected on 

 behalf of the society; he will furthermore be required to pay 

 all accounts, or depute the secretary to do so, incurred on its 

 behalf; he must likewise keep a debtor and creditor account as 

 well as the secretary, so that they will act as a check to each 

 other, and be a means of preventing errors or irregularities. 

 After the conclusion of the show, and all the disbursements 

 are completed, he will be required to prepare a balance sheet 

 in extenso, setting forth the source from which the funds have 

 been derived, showing at a glance the amount received by 

 subscriptions, entrance fees, sale of tickets, admissions to the 

 exhibition, &c., separately, and on the debit side every item of 

 expenditure should be plainly and clearly specified, so that it 

 is intelligible to the meanest capacity. After it is completed 

 it should be submitted to the committee for their inspection, 

 information, and approval, at a special meeting called for that 

 purpose. If it is satisfactory to all, it is customary for a vote 

 of thanks to be accorded to both the secretary and treasurer, 

 and also to the vice-chairman; but this duty devolves upon 

 the committee. If a balance remains in favour of the society, 

 it should be placed in the Post-office or other savings bank in 

 the names of three trustees, which should always include the 

 secretary and treasurer and one of the committee or the vice- 

 chairman. In the event of the society being in arrears, the 

 secretary and treasurer are liable to be sued in the county 

 court for any debt legally contracted on behalf of the society, 

 and they in turn can sue every member of the committee for 

 his rateable proportion should he refuse to pay it voluntarily. 

 This is, I believe, the law on the subject. 



ACCOUNTS. The specimen of a balance sheet given on p. 413 

 will doubtless be found very serviceable, especially to those 

 who are unacquainted with practical book keeping. The names 

 used for the society, secretary, committee, and all and every 



