The Highland monthly - National Library of Scotland

530
The Highland Monthly.
The amount of the funds he took over at his entry,
including value of real property, was ... ;6 3 5 80 o o
Of interest annually about ... ... ... 221 o O
Of balance due by last Treasurer ... ... 34 4 9^2
An annual statement of capital was continued till 181 5,
after which it is omitted, and only a statement of annual
income given, from which the amount of capital can be
deduced. At that date the only Hospital property men-
tioned is the Hospital and garden, the lands of Broadstone
and Crotterton, and ;^2400 lodged in bank at 2 per cent.,
yielding, of course, a greatly reduced income of only about
;^I35. His accounts are clearly stated, and he kept a
day book, showing his disbursements as " incidents." At
the end of his account for 1832-33 is the following docquet
— " At the same time the Treasurer laid before the Session
an improved method of stating the account, showing under
different heads the amount of income of each separate
branch and its expenditure, which the Session highly
approved, and appointed to be adopted in future." This is
signed by Alex. Rose, John Ross, and Alex. Fraser. This
excellent resolution, like several others of similar purport,
come to on previous occasions, was completely ignored.
The mischief arising from mixing up the accounts is
shown by an entry at the end of the statement for the
year 1817, when the Committee found that there was " a
balance in the Treasurer's hands of ;^230 13s lod, in which
sum is included a debt due to the Library fund," without
mentioning the amount. A reference to the account book
for the Library (probably made up at a later date) shows it
to be 22 years' interest, at 5 per cent, on ^165—;^i82 los.
A few years later an entry occurs at the end of the accounts
for 1823-24, that the Session found, from a statement of the
Library fund laid before them, that there was due to it by
the Hospital fund the sum of £2'jg 13s 3d, and, being
desirous to separate both funds completely, they directed
the Treasurer to deposit the above amount, due to the
Library, in the Bank of Scotland, and, to enable him to do
: