part 1] AIN^ISUAL EEPOllT. xi' 



difficult to decide the proportion in which such distribution should 

 be made, and it will be more convenient to keep them apart as 

 sej)arate main headings, bearing in mind that any expenditure on 

 Nos. 1 & 2 is only justifiable in so far as it is essential or con- 

 tributory to carrying out the other three. When this is done, 

 No. 5, the periodical meetings, disappears from the account, as it 

 involves no special expenditure not covered by Nos. 1 & 2. 



(2) The annual accounts of the Society are arranged for 

 convenience of accountancy, but need some adjustment if the 

 expenditure is to be classified b}" the different forms of its. 

 activities. Each of these four is specifically represented in the 

 accounts, but under Publications are included certain charges whichi 

 are more properly assignable to one of the other headings, and the 

 whole cost of the staff is entered under the headings of Salaries, 

 wages, &c. For the most part these salaries are easily assignable 

 to their proper headings : that of the Permanent (formerl}^ Assis- 

 tant) Secretary belongs in greater or less degree to all, and as an 

 approximate, and not wholly inequitable, ap])ortionment we have 

 assigned one-half to publications and one-sixth to each of the 

 three other headings. 



For tlie purpose of comparison we have taken the year 1919,. 

 the last for which complete accounts are available, 1914 as the last 

 approximately normal year, and the two years 1909 and 1904 ; we 

 have thus four ^''ears separated b}^ intervals of five years which will 

 give a very fair indication of the general conditions during the 

 last twenty years. For each of these, the actual total ordinary 

 expenditure in even pounds sterling, classified by the different 

 headings of activit}^ as in (1), is as follows : — 



1904. 1909. 1914. 1919. 



Apartments 457 664 713 643 



Administration 490 444 494 587 



Library 529 531 480 536 



Scientific Publications 1242 1466 1235 1482 



Other 60 — 100 11 



Totals ^2778 3105 3022 3259 



In 1914 the Sor-.iety's Apartments were redecorated and altered, 

 the opportunity was taken to overhaul and renew the furniture, 

 hence higher expenditure under this heading; the 'other' expen- 

 diture represents a pension then being paid. For purjjoses of 

 comparison it will be more convenient to have these figures in 

 the form of percentages of total ordinary expenditure. These are 

 as follows : — 



1904. 1909. 1914. 1919. 



Apartments 16 21 24 20 



Administration 18 14 16 18 



Library 19 18 16 17 



Scientific Publications 45 47 41 45 



Other 2 3 



