MANAGEMENT. 33 



of such excessive expenditure. An approximate 

 estimate of the probable expenses for the next 

 season, and, if necessary, an intimation as to 

 the date or dates when the members' subscrip- 

 tions should be paid. The statistics of killing 

 down coarse fish, of stocking, and of any other 

 matters of interest should be given in extenso. 



A detailed statement and analysis of receipts 

 and expenditure properly drawn up and audited 

 should accompany the report. I would strenu- 

 ously impress on all engaged in such work that 

 a separate banking account should be opened 

 for any fishery which consists of two or more 

 members, and that all cash received should be 

 paid to such account, and all expenditure 

 defrayed out of it. Many men will say that it 

 is not worth the trouble, and prefer passing the 

 items through their own banking accounts. I 

 warn them that they will regret taking such a 

 course. Either they will find themselves a 

 considerable sum out of pocket at the end of 

 the year, or they will be unable to balance their 

 accounts. Besides, too, let them consider how 

 unpleasant their position would be if one of 

 their brother members, or in case of his death 

 his executors, should require a proper account 

 and vouchers ; and, in the case of executors, 

 I fear it would be their duty to call for such 

 accounts. 



D 



