'xii pjiocEEDiN^as of the geological society, [vol. Ixxvii, 



From this it will be seen that before 1914 the Library and 

 Publications between them absorbed 64 and 65 per cent, of the 

 total expenditm-e, or close on two-thirds, leaving about one-third 

 for the other two ancillary activities ; this may be regarded as a 

 thoroughl}^ satisfactory proportion between the two groups. In 

 1914 the percentage had fallen to 57, but the je-dr was somewhat 

 abnormal, the expenditure on apartments was unusually large, and 

 before the end of the 3''ear the dislocation of the staff, consequent 

 on the war, had alreadv begun to affect the out-turn of scientific 

 publications. In 1919 the percentage had risen to 62, which may 

 be regarded as not unsatisfactory from the accountancy point of 

 view, the pi-imary functions absorbing three-fifths and the ancillary 

 two-fifths of the total expenditure. 



(3) Before proceeding, it will be useful to see how this classi- 

 fication of expenditure by different forms of activity compares 

 with the headings adopted in the Annual Accounts, which are given 

 below, with the sole modification that the separate headings of 

 Librar}'' and Librarj' Catalogue are combined. As before, only 

 ordinary expenditure is taken into consideration : — 



1904. 1909. 1914. ^ 1919. 



House expenditure 238 444 452 353 



Salaries, wages, etc 887 871 1072 1247 



Office expenditure 149 165 164 191 



Library and Catalogue 207 339 233 123 



Publications 1237 1306 1099 1334 



Other expenditure 60 — — 11 



Totals ^2778 3125 3020 3259 



Expressed as percentages these figures become : — 



1904. 1909. 1914. 1919. 



House expenditure 9 14 15 11 



Salaries, wages, etc 32 28 35 38 



Office expenditure 6 5 6 6 



Library and Catalogue 7 11 8 4 



Publications 44 42 36 41 



Other expenditure 2 



Stated in this form. Library and Publications accounted for 

 51 and 53 per cent, in the first two years, and 44 and 45 per cent, 

 in the last two. It would seem from this that the existing form 

 of account can give a very fair criterion of whether the proportion 

 between the expenditure on essential and that on ancillary activity 

 is satisfactory, and that so long as the headings of expenditure 

 ■on Library and Publications account for half of the total, the 

 allocation of expenditure may be regarded as satisfactory. At 

 present the proportion is less than the half, but not very seriously 

 ■so, if we consider merely the expenditure in pounds sterling ; but 

 if Ave regard the out-turn of work done, the aspect is very different. 

 -At present costs, the same expenditure on publications represents 



