The Highland monthly - National Library of Scotland

The Hospital of Inverness. 535
— whicli certainh- formed no part of the Hospital funds
proper, and doubtless was done owing to the offices of
Hospital Treasurer and Kirk Treasurer being held b}- the
same person. At the end of the year the rents of the
Library and of the Ladies' school were twelve months, and
of the Hospital garden six months, in arrears.
The accounts presented by him to the Session for audit
on 1 2th :\Iay, 1834, embrace— (i) An account between Mr
Fraser as Treasurer and the Session, showing a balance of
i?56 IIS 1 1 ^^d due to Mr Eraser's executors; and (2) An
account between Mr Ross and the Session, in which he
charged himself with the sum due to his predecessor's
executors, and showing a balance due to himself of ^^"50
15s 5d. The Session expressed their approbation of the
accuracy shown by Mr Fraser in keeping the accounts
during many years, and discharged his representatives from
all claims. The statement of funds for year ending 30th
April, 1835, shows little variation from that for the previous
year, and the same ma)- be said of the account current.
There is no capital account, onh^ one of revenue. !^L' Ross
only lived until July, 1835, when he was succeeded by Mr
Farquhar Matherson ;
and the Session recorded that he had
discharged his duty with the highest accuracy.
Mr Farquhar Matheson was Treasurer from Jul)-, 1835,
till May, 1839. The account for year ending 30th April,
1836, is made up in two parts—the first up to Mr Ross's
death, showing a balance due to his estate of ^18 19s 6d,
and the second a balance due to Mr !\Iatheson of i^29 los
lod. The income this )-ear shows a considerable increase,
as ^^2400 was now lent to Colonel Hay of Westerton at
31^ per cent., and the rent of Broadstone was now ;^50,
instead of ;^45. A legacy from Collector Smith of ^^150,
less legacy duty, ;^I5, and stamp on discharge, y; i 2s 6d,
increased the capital. This money was left for the benefit
of the poor, at the joint disposal of the Kirk Session and
Magistrates, but paid to the Hospital Treasurer, and dealt
with as part of the Session funds.