BYE-LAWS Ol' THE KOYAL HORTICULTl'KAL SOCIETY. 433 
CHAPTER XII. 
Accounts. 
82. The Treasurer shall sign all drafts to be paid by the bankers, 
and shall see that all receipts and payments by or on account of the 
Society are regularly entered in the Society's cash-book. 
813. All drafts signed by the Treasurer shall be countersigned by such 
one of the Society's officials as the Council may appoint to this duty. 
84. The Treasurer shall not issue any drafts for any sum above £20 
without the authority of the Council, excepting drafts for the payment of 
all rents, rates, taxes, salaries, pensions, prizes, insurance, and interest 
on loans, mortgages and debentures, as and when they shall become due, 
provided that the respective amounts and times of such payments have 
been previously fixed by the Council. 
85. The Chief Cashier shall, under the direction of the Treasurer, be 
responsible for all money received and paid at the offices of the Society, 
and shall pay the same to the Society's bankers, and, with the exception 
of the amount allowed him for petty cash, shall not retain in his own 
hands any of the Society's money, and he shall enter duly in the Society's 
cash-books all money so received and paid. 
86. The Council shall cause true accounts to be kept of the property 
of the Society, of the sums of money received and expended by the 
Society, and the matters in respect of which such receipt and expenditure 
take place, and of the credits and liabilities of the Society. 
87. The Council shall lay before the Society at the annual general 
meeting their report and a statement of the income and expenditure for 
the past year, made up to the 31st day of December preceding. 
88. A balance-sheet shall be made out in every year, and laid before 
the Society at the annual general meeting, and such balance-sheet shall 
contain a summary of the property and liabilities of the Society, arranged 
under convenient heads. 
89. A printed copy of such report and balance-sheet shall, at least 
seven days previously to such meeting, be sent to every Fellow residing 
in the United Kingdom. 
90. Once at least in every year the accounts of the Society shall be 
examined, and the correctness of the balance-sheet ascertained and certi- 
fied by the Auditor. The Auditor shall be supplied with a copy of the 
balance-sheet, and it shall be his duty to examine the same, with the 
accounts and vouchers relating thereto. The Auditor shall have a list 
delivered to him of all books kept by the Society, and shall at all 
reasonable times have access to the books and accounts of the Society. 
CHAPTER XIII. 
Publications of the Societu 
91. Every paper communicated to the Society for publication shall 
be deemed the property of the Society from the time of its being delivered 
at the offices of the Society, unless some previous engagement to the 
contrary has been made by the Council with the author. 
