256 MASSACHUSETTS HORTICULTURAL SOCIETY. 



Income from Membership. 



45 New Life Members @ $30 1,350 00 



1 Commuted to Life @ $20 20 00 



10 New Annual Members @ $10 100 00 



2 Reinstated @ $4 8 00 



Assessments 332 00 



$1,810 00 



Charles E. Richardson, 



Treasurer. 



Auditor's Certificate. 



28 State Street, Boston, March 30th, 1906. 

 To the Finance Committee of the 



Massachusetts Horticultural Society, 

 Gentlemen: — In compliance with your request I have made a thorough 

 audit of the books and general accounting affairs of the Massachusetts 

 Horticultural Society for the year which ended with the 31st day of Decem- 

 ber, 1905, and herewith submit to you my report of the same. 



Report. 



I proved the correctness of the ledger, journal, and cash book and the 

 small books tributary to the cash book, and saw that all balances were 

 correctly carried forward. I examined and checked the vouchers and 

 warrants representing the disbursements during the year and found the 

 amount of cash required by the cash book upon the first day of January, 

 1905, to have been on hand, and also examined the securities of the 

 Society and found that they were in all details in accordance with the 

 requirements of the records. I traced all postings from the journal and 

 cash book into the ledger and certify that the balance sheet taken from the 

 ledger as of the 31st day of December, 1905, is a correct abstract and that 

 the Treasurer's statement of the assets and liabilities of the Society upon 

 said date is true to the best of my knowledge and belief. 



In short, I satisfied myself that the work in connection with the account- 

 ing affairs of the Society was being conscientiously and honestly performed, 

 and that the books and papers of the Society were in their usual excellent 

 condition. 



Yours very respectfully, 



Andrew Stew.^rt, 



Examiner of Accounts. 



