the subscribers. The item that forcibly strikes us appoars as the first line in the Balance Sheet, and is " Dr. to REFORM AT THE BOYS' SCHOOL. Sundry Creditors, £1448 3s lOd." Now what does this do not know who was responsible for the represent ? The accounts are made up to 31st December WE publica- , tion , in the daily press of the Metropolis and else- and wo imagine this debit of £1448 3s lOd represonts where, of particulars of the fi rst six months working of outstanding amounts due by the Institution. If so, do tho Royal Masonic Institution for Boys under the Pro- they belong to the six months under review, and is it the visional Management Committee, bnt we unreservedly custom to bring forward so large an amount of liabilities? question tho accuracy of the statements that have been In fact, does it correspond with the indebtedness taken made, and which point to an immense reduction in the over on the 1st July ? If not, this will make a wonderful expenses of the Institution. The information given is too difference in the average ; it will run it up, indeed, to good to bo true. Wo are told that a saving at the rate of £50 6s per boy. It was in view of this consideration that £11 lis per boy por annum has been effected under the we expressed ourselves as we did at the opening of new regime, tho expenses per head for the six months our present remarks ; we are still undecided ns to ending 31st December last being at the rate of £39 5s whether we are to believe the good news—a saving of per annum, as compared with £50 IGs which was shown £11 lis per boy per annum—or not, and await with to be the average at the time the Committee of Investiga- anxiety the explanation of tho accounts which we hope is tion was conducting its inquiries. We are not told how forthcoming. the saving has been brought about ; presumably because Turning to individual items, we find radical changes every subscriber to the Institution has had a copy of tho have been introduced. In olden times the provisions for accounts for 1889 sent him with the ballot paper for the tho Institution cost £3019 9s 3d per annum, now they aro coming Election. Without a doubt these accounts show sot down at £1071 lis 9d for six months. Considerable a reduced outlay for the last half year, aud—on paper at reduction may have been possible, considering the unsatis- least—there is a large reduction in expenditure ; but does factory condition of affairs exhibited by the Investigation the saving really exist in bard cash, or is it the outcome Committee, but could this be brought about to the extent of of a " more efficient " system of book-keeping ? We 33 per cent. ? Was there any part of the six months know figures cannot lie, but they are the most deceptive provision account unpaid on the 31st December ? We ask things imaginable. Any one with a knowledge of accounts this because the next item in the accounts is equal ly can produce a statement which at first blush shall prove mysterious, but rumour has supplied the Craft with a anything that is desired ; and, strange as it may seem, solution of the problem which there presents itself. Cloth- two most opposite results can often be proved from the ing, under the old conditions, is set down at £1704 10s lid same set of fi gures. We do not for one moment imagine per annum ; under the " new reg ime " £314 lis 7d suffices that the account of the expenses of the Royal Masonic for six months ; but what about the jackets, vests, trousers, Institution for Boys for tbe half year to 31st December last &c. for that period , and which we are told only has been prepared with any other object than to show the cost £94 9s 7d, as compared with £464 8s 9d the pre- .subscribers what is being done with their money ; the ceding six months ? The gossips among us declare that " new reg ime " had to prove great economies, and they the usual payment for these articles is not included in the have done it—at least to their own satisfaction ; and we expenditure—the account having been overlooked some- yet hope it will be possible to prove to us and other where. Is this a part of the £1448 3s lOd appearing in critics that the saving has an actual existence, rather the Balance Sheet as duo to Sundry Creditors ? If so, is than what we are afraid will prove to be the case—an tho balance made up of similar items ? Because in that imaginary one, the outcome of the numberless books and case tbe average cost per boy goes up, as we have said, to voluminous account-keeping lately introduced into tho £50 6s per annum. These are a few of the doubts exist- offices of the Institution. ing in our mind in regard to the wonderful change that The Provisional Management Committeee, in its report, has come over the expenses of the Royal Masonic Institu- submits " Statements of Accounts for 1889 in two parts, tion for Boys, and until they are explained to us we fear viz., A. an Account of Receipts and Payments for the six we cannot do otherwise than advise our readers to accept months to 30th Juno last, prepared by the Officials of the the congratulations of the Provisional Committee with cau- Institution ; B. Income and Expenditure Account for six tion. We hope we may be proved to be wrong, but wo months to 31st December 1889, and Balance Sheet," and fear a rude awakening is in store for those who believe in " congratulates the friends of the Institution upon what the new condition of affairs, as set forth in tbe glowing must be regarded as a successful financial result." We hope accounts of improvement to which we have referred. so, but we must confess that the more we look into tbe A word now in regard to ourselves and the position we fi gures set before us the more confused we get. To begin have taken up on this subject. We do not criticise merely with, it should be pointed out that the payments for the for the sake of doing so. We are as anxious as any ono Half year to 30th June last, as " prepared by the officials can possibly be to see a reform brought about in the con- of tho Institution," show an average cost per boy of duct of the Masonic Boys' School , but we are not yet con- £48 0s 5d per annum, a considerable falling off as com- vinced that reform is being attempted in the right way. pared with the total of £50 16s as shown in the Report of It is all very well to stato that everything was bad under the Committee of Investigation, submitted 26th April 1889. the old management, but it will be a miracle if everything So that, even if the Provisional Committee has brought the turns out right under the system now being advocated by average cost down to £39 5s, they must not take all the some of the more energetic reformers. We should not be credit of the £11 lis per head difference. surprised if results prove very different to what is We will now turn to the " B " accounts, which possess generally expected, and that the remedy will ultimately aome new features which will no doubt be appreciated by appear worse than the evil it was intended to remove. A medium courso will then be adopted, and in their predecessors ; but how would they regard their time the avernge cost per boy will be reduced ; successors, if they knew how their own choice additions to bnt not, we fear, to the low figure now claimed and subtractions from the ritual will be treated in the of £39 5s per annum. To reach that average will future, when other Solomons arise ! No, there is no license he a work of time—at least such is our opinion—but in to tamper with Masonic work. Over it the Grand Lodge expressing such opinion we repeat that it will afford us the and the Grand Master have exclusive authority and control. Greatest gratification to have to announce that we are To permit any other course fs to remove the ancient Land- wrong. Wo hopo we have said enough to secure some marks, to give a constituent Lodge the authority of a sort of explanation from tho champions of the " new Grand Lodge, to give any Brother who works a degree the ri' g hne " whose efforts in the good cause we fnlly appre- authority of a Grand Master in the Craft. ciate. We hope thoy will not consider our remarks as in On the border lands of every jurisdiction, especially, it any way reflecting on their labours. Really wo are so is required to be understood that individual latitudinarian. taken aback at tho results claimed for their exertions that ism is not permissible in Freemasonry. Where the local wo have thought it best to boldly challenge them to prov e usages of two jurisdictions differ, those of our own must tho correctness of what is stated on their behalf. They prevail. Where the local work differs, the foreign work can easily answer our queries, and we are convinced that may not be introduced. It may be all right for them, but in doing so they will be supplying information that ia it is all wrong for us.