171 
Benefit Societies should be conducted • 
ing that the Northampton Table, though it has long been used 
in calculations of this kind, gives the mortality by much too 
high, the Heport proceeds upon an average of three Tables, 
the Northampton, the Carlisle and the Swedish. Interest is cal- 
culated at 4 per cent. 
The Tables are constructed for four distinct Schemes, viz. 1 st. 
Sickness from 91 to 70 ; 9d, Superannuated Allowance, or Life 
Annuity, above 70 ; 3d, Funeral Money, or a sum payable up- 
on the death of a member; and, 1th, Annuity to Widows of the 
first marriage only. The annual contribution to each scheme 
is L. 1 from each member, from the date of entry to the age of 
70, if he lives so long. The standard age of entry is held to be 
91 ; and every entrant, above that age, must either pay down 
at entry a sum equal to the individual stock of the members of 
his age, who entered at 91 , or an increased annual contribution 
in lieu of it. Each of these is distinctly set down, in a sepa- 
rate column. It is found that this contribution, to each of 
these schemes, will afford, 1st, A weekly Sick Allowance, from 
91 to 70, of L. 1 : 0 : 7 ; 9d, A Superannuated Allowance, or 
Life Annuity, to such of the members as survive 70, of L. 58, 
0s. 2|d ; 3d, A Funeral Allowance, or sum payable at death, 
of L. 59: 19: 9 ; and, 4 th, A Life Annuity to widows of the 
first marriage only, of L. 5 : 19 : 6J. 
A number of interesting details are given in the Heport, ac- 
companied by rules and problems for converting these contribu- 
tions and allowances into others, so as to provide for a very con- 
siderable variety of cases. Besides forming a prominent part of 
the sixth volume of the Highland Society's Transactions, we 
understand that, for the convenience of the numerous Friendly 
Societies in the country, the Report is to be published as a sepa- 
rate pamphlet, by Messrs Constable and Company. 
Art. XIX . — On the comparative Value of Oil and Coal Gas . 
By Andrew Fyfe, M. D. F. R. S. E. Lecturer on Chemis- 
try, Edinburgh. 
At a time, when the public interest is so much excited, no 
apology, I conceive, is necessary, for laying before them some 
