XXV111 
Monthly Council > February 7, 1906. 
Her Majesty Queen Alexandra, to His 
Majesty King Edward, and the rest of 
the Royal Family. He desired, there- 
fore, to propose from the Chair the 
following resolution, which he was 
sure would meet with unanimous 
acceptance : — 
That this Council desire to place on 
record their deep sense of sorrow for 
the death of His Majesty King Christian 
IX. of Denmark, and to convey their 
respectful sympathy to His Majesty the 
King and Her Majesty Queen Alexandra 
in the great loss which they have sus- 
tained. 
H.R.H. Prince Christian secon- 
ded the resolution, saying they all 
felt the deepest sympathy with their 
Majesties the King and Queen under 
these melancholy circumstances, which 
were the more sad owing to the sudden 
and unexpected character of the event. 
The resolution was adopted unani- 
mously, all the Members standing. 
Death of Mr. J. P. Cross. 
The President said he regretted to 
have to report officially the death, on 
the 4th inst., of their colleague, Mr. 
J. P. Cross, who was elected last year 
as an ordinary Member of Council, 
representing the division of Leicester- 
shire. Mr. Cross was well known as 
a breeder of Shire horses, and as an 
exhibitor at their Shows, and the 
Council would regret very much that 
his services should have been so soon 
lost to the Society. 
Finance Committee. 
Mr. Adeane (Chairman) reported 
that the Committee had considered 
the draft balance-sheet and statement 
of receipts and expenditure for the 
year 1905, which they recommended 
should be approved by the Council, 
and ordered to be submitted to the 
auditors for final examination (see 
Yol. 66, 1905, pp. xvi-xix). 
The Committee also presented the 
following estimate of ordinary receipts 
and expenditure (other than the Show) 
for the year 1906, which they had pre- 
pared on the basis_of the recommenda- 
tions of the Special Committee in their 
report of September 21, 1905 : — 
Receipts 
Subscriptions for 1906 of Gover- £ 
nors and Members . . . 6,850 
Sales of publications, &c. (exclu- 
sive of Journal, deducted from 
cost of production) . . . 150 
Total receipts . , . £7,000 
Expenditure. 
One quarter’s salary to March, 
1906, of old Officials of the 
Society 
Salary of new Secretary for 1906 
Salaries of other new Officials 
(three-quarters of £900) . 
Pensions 
*Rent, lighting, cleaning, wages, 
&c. (say) 
Printing and stationery 
Postage, telegrams, carriage, &c. 
Miscellaneous 
Journal 
Chemical Department . 
Botanical and Zoological Depart- 
ment 
Veterinary Department 
Examinations for National Dip- 
lomas in Agriculture and 
Dairying 
Contributions from Governors’ 
and Members’ subscriptions to 
the expenses of the Annual 
Show 
*Park Royal (say six months’ 
interest, rates, taxes, &c.) . 
£ 
499 
600 
675 
190 
1,900 
400 
150 
100 
600 
600 
460 
200 
200 
2,000 
1,000 
Total estimated expenditure £9,574 
* Extraordinary expenditure— arrange- 
ments for the sale or sub-letting of 
Harewood House and for the sale of 
Park Royal not having been completed. 
Mr. Adeane, in moving the adop- 
tion of this report, explained in 
detail the items of the balance-sheet 
and of the statement of ordinary 
receipts and expenditure for the 
year 1905. He said that the total 
receipts for the year amounted to 
6,337 1. 6s. 2d., and the expenditure 
to 7,82 il. 8s. Id., leaving a deficit to 
be carried to the balance-sheet of 
1 ,484?. 2s. 6d. He pointed out that 
the sheet did not represent a cash 
statement of receipts and expenditure. 
On the side of expenditure there 
would be found actual payments, 
and also estimates of payments. He 
illustrated this point by reference to 
the Journal, the net cost of which 
was put down at 6007. ; whereas only 
a little over 1007. of that amount had 
been actually paid. The item repre- 
sented, however, expenditure incurred 
during the year 1905. As long as 
they kept in mind the difference 
between the word “expenditure” 
and the word “ payment ” the matter 
would be clear. Whilst the receipts 
represented actual cash payments, the 
expenditure included not only cash 
payments, but all liabilities incurred 
in connection with the year’s trans- 
actions. 
Having also explained in detail 
the figures of the balance-sheet, 
