offerings would aggregate 88,668, but during the year ending March 31, 1911, there were only 46,389 offerings reported, showing an aggregate neglect of 42,279 offerings.

Care should be taken in drawing conclusions from this statement concerning contributing and non-contributing churches. Usually the number of offerings taken by any church is in direct proportion to the membership of the church. Sixty per cent. of the neglected offerings is to be 'credited to churches with a membership less than fifty.

6. Letter concerning Offerings.

Up to this year it had been the custom of our nine Permanent Agencies of the Church to send out a special notice to each church expressing appreciation for the contributions received during the past year, and desiring that there should be a continuance with increase of gifts the coming year. In place of these nine separate notices the Joint Executive Committee, in the interests of economy and in harmony with the spirit of the Budget System, sent out one notice and in this gave a detailed report to each church of the causes receiving contributions and calling attention as well to those that did not receive any contribution during the year.

This notice was sent out not in the spirit of criticism, but as a matter of information, with a suggestion that each church

should make an effort during the current year to send an offering to each of our Permanent Agencies.

This letter provoked considerable adverse criticism. For example, one pastor receiving the letter with a suggestion that his church had omitted to send contributions to four of our Permanent Agencies, wrote back that "it was the custom of his church to send a contribution to every one of the Permanent Agencies, and that if the errors made in the report of his church were a fair sample of the errors made in reporting other churches, that the money expended in sending out such a letter might be better used in some other way.' We called his attention to the fact that the four agencies referred to did not report any contribution from his church. The result of the examination was that the church frankly acknowledged at the last that the contributions to these four causes had been omitted by them in the past year, but that in the future there would be a greater care exercised in sending offerings to each of the causes.

We have received quite a number of letters, the tenor of which was that "we had only to look in the Assembly Minutes and note that all blanks were filled," and "no one could understand how we could report lack of contributions to certain causes," and yet, when the matter was followed up, it was found that the contributions had been made for kindred causes, but had not gone directly to the Boards of the Church. For example, one church complained that "we reported them as not contributing to the Permanent Committee on Temperance when they had made a large contribution to the Anti-saloon League." Another church to the Board of Freedmen when they had made a large contribution to a colored pastor who was passing through town and presented the work of his school and they took up a collection for the Freedmen's work, but it did not go to the Freedmen's Board. Another church helped an aged minister in the vicinity, but the money was not sent to the Board of Ministerial Relief. Another made a contribution for aiding in the building of a chapel enterprise in its vicinity, but the money was not sent to the Board of Church Erection. In other cases we have found that the church Session had voted amounts to be sent to the several causes and that the treasurer had neglected to remit the amounts voted. On examination the money was still found to be on hand and had not been sent forward.

It is only by having patience and good humor that we can ultimately introduce a good business financial system for benevolences in all our churches in place of the careless manner in which sometimes the money contributed for

missionary and benevolent purposes has been handled. The importance of our Missionary and Benevolent Agencies as the best possible channel to receive and to expend the contributions of our own Church people should be magnified.

During the year the Committee has received from each of our Permanent Agencies daily reports of the contributions received from the churches. These have been placed immediately in type and classified by Presbyteries and churches, so that the Committee has been prepared to furnish to any Presbyterial Committee information concerning the contributions received to date for any one of our Permanent Agencies.

The last part of February a report sheet of contributions by Presbyteries, containing acknowledgment of all moneys received by the nine Agencies during the previous ten months and a half, was sent to the churches, together with a letter from the Moderator calling attention to the amount contributed as indicated in the report sheets, and the amount to be expected by the Permanent Agencies during the remaining month and a half of the church year.

7. Coöperative Help.

The Joint Executive Committee appreciates greatly the hearty coöperation which it has received in the carrying out of its plans from the Synodical and Presbyterial Executive Commissions, from a large number of church Sessions, from the representatives of our Permanent Agencies in different portions of the field.

During a part of the year we have had the assistance of Rev. A. F. McGarrah in holding Conferences in different portions of the country, emphasizing the importance of better financial methods for Church support and benevolences. The Committee has also been greatly blessed through the large liberality of the Central Presbyterian Church of Brooklyn, in enabling its pastor, the Moderator of the General Assembly and Chairman of our Joint Executive Committee, to spend a large portion of his time during this past year in making addresses throughout the country to the immense advantage of the Church as a whole, and especially to its benevolences.

In view of this most important work, we would recommend that the General Assembly request the Moderator to so arrange his other duties during the year that he can give a portion of his time to the work of the Assembly as conducted by the Joint Executive Committee of the Boards and Executive Commission.

Respectfully submitted in behalf of the Executive Com

mission.

JOHN F. CARSON, Chairman.

The Executive Commission reported upon Overtures referred to it by the Assembly. The Report was adopted as follows: Overtures Nos. 251 to 253, 352 and 353,* as to Statistical Blanks. It is recommended that these be referred to the Committee on Christian Life and Work.

Overture No. 237, from the Presbytery of Madison, as to the Relations of the Woman's Board and Societies. It is recommended that reference be had to the Budget for 1912 and 1913, in Bluebook, pp. 170-171.

Overture No. 273, in reference to one general plan of benevolent offerings. It is recommended that it be referred to the Executive Commission for the consideration of the Budget Committee.

Overture No. 373, from the Presbytery of Nashville, on Quadrennial and District Assemblies. It is recommended that, in view of the recent action of Presbyteries against Biennial Assemblies, no action is advisable.

The following action as to undesignated gifts is submitted for adoption:

Resolved, That in order to facilitate the work of the Joint Executive Committee in carrying on the every-member campaign and the Budget System, the Stated Clerk be and is authorized to omit from the Minutes and the Handbook, the statement of the distribution of undesignated gifts as given in 1895.

The Committee on Finance, through its Chairman, Mr. S. W. Lawrence, presented its Report, which was amended. and adopted, and is as follows:

Your Committee on Finance has given careful consideration to the matters referred to it, and after due deliberation would submit the following Report:

I. Your Committee has examined the financial report of the Stated Clerk, Rev. William H. Roberts, D.D., LL.D., for the year ending March 31, 1912. This report is certified to as correct, by Vollum, Fernley, Vollum & Rorer, certified public accountants.

Your Committee would heartily commend it, and voice the appreciation of the Assembly for the faithful and efficient services of Dr. Roberts, our Stated Clerk.

II. Your Committee approves the report of the Permanent

*For list of Overtures, see pp. 39-53.

Committee on Finance, as presented to the Assembly, through the Executive Commission.

III. We have examined the report of the Trustees and of their Treasurer for the fiscal year ending March 31, 1912. We find the same correct and satisfactory in every particular, subject, however, to some minor recommendations hereinafter mentioned. We believe that the affairs of the Trustees in the administration of the various funds have been carried on in a very economical manner, and your Committee desires to extend the thanks of the Assembly to them for their faithfulness. We beg to submit the following recommendations:

(a) In future reports to the Assembly, we recommend that a showing be made of the valuation of the respective properties upon which loans are placed.

(b) We recommend that the cost value and present value of all stocks and bonds be given.

(c) When property is purchased under foreclosure of mortgage, we recommend that the report state reasonable cash value thereof at the time of purchase.

(d) We recommend for election to fill the vacancies caused by the death of Rev. Henry C. McCook, D.D., Sc.D., LL.D., and the Hon. William M. Lanning, LL.D., the followingnamed persons: Rev. J. Harvey Lee and George V. Massey, Esq.

IV. In the matter of the expenses of the Moderator's itinerary, referred to us by this Assembly, we would recommend as follows:

(a) That Rev. John F. Carson, D.D., the retiring Moderator, be reimbursed his expenses in full incurred in the service of the General Assembly and the Boards, during the past year, in the method indicated in the Resolution on p. 246; and that the Assembly express appreciation of the generosity of his church, the Central Church of Brooklyn, in permitting him to give so largely of his time and thought to the work of the Church at large.

(b) We recommend that the Assembly provide a maximum of $2,000, for the Moderator's itinerary for the coming year, to be drawn on in the regular form of the General Assembly, and approved by the Finance Committee of the Executive Commission.

(c) We recommend that the Executive Commission communicate with communities where visits of the Moderator are contemplated with the view of providing for his expenses locally.

V. We recommend the approval of—