Cornell University Library HS 2507.P5 Clubs and their management, 3 1924 000 442 578 The original of tliis bool< is in tlie Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924000442578 CLUBS AND THEIR MANAGEMENT BY FRANCIS W. PIXLEY London Sir Isaac Pitman & Sons, Ltd., 1 Amen Corner, E.C. AND AT Bath, New York and Melbourne 1914 Printed by Sir Isaac Pitman & Sons, Ltd., London, Bath, New York and Melbourne . 1914 PREFACE The great increase in Club expenditure, both compulsory and voluntary, in the last few years, has made it apparent that more attention must be paid to Club management generally, not only by their Committees but also by their principal officials. Unfortunately however, there is no school where the duties of those who are entrusted with the management of Clubs can be acquired. With the exception of the Secretary, and in some instances the Steward, the heads of the various depart- ments as a rule rise, through merit, from the lowest rung of the ladder in Club service ; but however observant they may have been in each situation they have held, they frequently fail when promoted to the management of a department through the branches of which they have risen step by step. The object of the Author is to afford his readers the benefit of his twelve years' experience as a member of the Committee of one of the leading London Clubs. He trusts that it will prove useful to those who are on the Committee or governing body of their Club, to those who have special charge of the different departments into which a Club, for management purposes, may be divided, and also to those members of Clubs who take an interest in their management and welfare. F. W. P. London, May, 1914. CONTENTS CHAP. PAGE PREFACE ...... iii I. INTRODUCTORY 1 II. THE COMMITTEE 9 III. SUB-COMMITTEES 29 IV. THE SECRETARY 65 V. THE LIBRARIAN 83 VI. THE STEWARD 87 VII. THE CHEF 92 VIII. THE MATRON 97 IX. THE BUTLER 101 X. THE GROOM OF THE CHAMBERS . . . 105 XI. THE COFFEE ROOM SUPERINTENDENT . . 108 XII. THE COFFEE ROOM CLERK . . . .112 XIII. THE KITCHEN CLERK 115 XIV. THE BEDROOM SUPERINTENDENT, ETC. . 117 XV. ANNUAL STATEMENTS OF ACCOUNTS . . 121 XVI. ANNUAL AND OTHER GENERAL MEETINGS . 141 XVII. RULES AND BYE-LAWS . . . .146 XVIII. LAW RELATING TO CLUBS . . . .182 APPENDIX. FORMS 195 CLUBS AND THEIR MANAGEMENT CHAPTER I INTRODUCTORY Clubs of every description, from the palaces of Pall Mall and its neighbourhood, to those located in houses or flats in London or in provincial towns, come under either the one or the other of two classes known as Members' Clubs and Proprietary Clubs. As its name implies, a Members' Club is one entirely under the control of its members, who own all its property whether the Club is domiciled in a freehold or leasehold house or only in rooms. The leading London and pro- vincial Clubs mostly come under this category. A Club is termed a Proprietary Club when practically all the property is owned by an individual, a firm or a registered company, such proprietor or proprietors being entirely responsible for its finances, the members not being under any pecuniary liability beyond that of paying their entrance fees and periodical subscriptions. In the case of a Members' Club the members are morally, and under some circumstances, legally responsible for all liabilities, although as a rule, only the Committee of a Members' Club is liable in law for the payment of its debts. It is a somewhat curious fact that until comparatively recently the oldest established of the recognised leading Clubs of London, as well as the majority of what may be described as second-rate ones, were Proprietary Clubs, while the majority of the principal Clubs established 1 Z CLUBS in London early in the last century, which are housed in the most palatial buildings in Clubland and whose future rests on the most solid financial basis, have been Members' Clubs from their foirmation. The term " Club " is frequently applied to a body of per- sons who meet periodically for special purposes, such as for the discussion of literary, archaeological, or other subjects, or for furthering the interest of some particula,r sport, or for dining. Associations of this description bearing the title " Club " are more of the nature of Societies, and unless they possess a house which the members are entitled to use daily, do not belong to the category of Clubs whose management is referred to in these pages. The origin of Clubs and their gradual development from the public Coffee Houses of Queen Anne's time to the exclusive establishments of the present day, form one of the most interesting portions of the social history of England. The subject has, however, been so fuUy dealt with in works exclusively dedicated to Club life and referred to in so many memoirs of interesting and historical personages, that it is unnecessary to dwell upon it in this work, though the temptation to deal with this fascinating subject is very great. Although the object with which every Club has been originally formed is the bringing together of persons who have some common interest, whether literary, political, sporting or social, yet those who join Clubs do so frequently from very different motives from those attributed to membership of the Club to which they are elected. Some who have no particular interest in sport join Clubs whose rules declare it to have been established only for the pur- pose of encouraging racing or card-pla5dng, to say nothing of those who may join local Cricket or Golf Clubs, while not taking any special interest in either of these games. The members of many Clubs which have been established on a strictly political basis have become so lukewarm that those belonging to the opposite party in INTRODUCTORY 6 politics have been induced to join through the interest of some special friend. Until quite recently membership of Clubs was strictly confined to men, but at the present time there are several Clubs formed exclusively of women, which are in a sound flourishing condition ; others again open their membership to both sexes. Starting as Proprietary Clubs, many of these new classes of Clubs, having proved successful, the members made arrangements with the proprietors by which they have acquired the interest of the proprietors and the Clubs have become ordinary Members' Clubs. The members of both classes of Clubs appoint a certain number from their body to act as a Committee. In the case of a Members' Club this Committee is entrusted with the entire management of the Club, as regards both its finance and its ordinary internal government. In the case of Proprietary Clubs, the Committee has nothing whatever to do with the finance, except in a few Clubs where it is allowed a certain proportion of the annual fees for expenditiure for special purposes. Its functions are consequently limited to the election of members and making the necessary arrangements from time to time with the proprietor for the ordinary working of the Club. As can easily be understood, the financial result of the management of Members' Clubs varies to an extraordinary extent. While in sorne cases the expenditure is kept well within the income, and the members are provided with every luxury and comfort the most fastidious and exacting can expect, in other cases the same, or fewer comforts are afforded only by means of a gradually increasing expenditure which the Committee seems unable to control. In some cases such expenditure is in excess of the revenue and, in order to keep within its means, the Committee is compelled to deprive the members of what they, by comparison with the members of other Clubs, consider they are entitled to receive in return for their entrance fees and annual subscriptions. 4 CLUBS In many cases this excess of expenditure over revenue is due to a falling off in the membership, owing perhaps to the increase in the number of Clubs, or to the recognised inferiority of the benefits conferred by membership of the Club in question as compared with those offered by its rivals, but as a rule it is due to defective management and inadequate control of the finance. It is not always easy to ascertain who is really responsible for the decline of a Club, but whatever individual wholly or partly entrusted with the management may be the real cause of the unsatisfactory position of any Club, the members usually blame the Committee. This is natural, as even if the Committee is not primarily responsible, it must at any rate be deemed incapable of performing its important duties if it cannot ascertain the true reason why the Club has ceased to confer on its members the com- forts fhey formerly used to enjoy, and which the members of other Clubs of a similsir standing and income continue to retain. At the same time, however, having regard to the method of the election of the members of a Club Committee, it is not surprising that members of a Club find, at intervals, their affairs are not being properly managed. The usual practice is for about one-third or one-fourth of the Com- mittee to retire at the Annual General Meting of the members and for a like number to be elected in their stead. In many Clubs the Committee is entitled to nominate a proportion of the candidates, varying according to the Rules of each particular Club, leaving it for the other members of the Club to nominate others. These nominations— at any rate on the part of the members not on the Committee — are frequently made with very little consideration as to the qualifications of those they put forward to hold such an important office. The members so selected are usually taken from those who most frequently use the Club, and who, for some reason or other, are popular with the other members, but who may not possess INTRODUCTORY 5 any special qualifications for Committee work, much less any real knowledge of the internal working of a Club and what reaUy conduces to successful management. The fact is that the management of Clubs is not treated seriously, but the change that has come over Club life demands that more attention must be paid by members if they wish their Club to retain its position in the face of competition. When membership of a Club was practically limited to those who, beyond looking after the affairs of the nation or their own estates, had no serious occupation. Clubs were the resort of men of position and means who discussed with their friends, politics and social events. Restaurants were unknown, and the requirements of the most fastidious were moderate. In those easy-going days the annual subscriptions were sufficient for the expenditiure and provided a surplus for any contingency. With the gradual enlargement of Club life however, there arose a demand for greater luxury. The old-fashioned English dinner of a plain soup, boiled fish and roast joint with a tart and cheese to follow, was compared with those of the Paris restaurants, and later on with those of the London restaurants, and found wanting. As a result an endeavour was made in many Clubs to supply an elaborate table d'hote French dinner at the same price fixed when three or four plain courses, concluding with Cheddar or Stilton cheese, were the fashion. The result in most cases was disastrous and gradually the old-fashioned cook was superseded by the chef educated in a Parisian kitchen. The " batterie de cuisine " of a good London Club is now in no way inferior to that of a fashionable restaurant in the heart of Paris, but as a consequence, the expenditure on the upkeep of the kitchen, as well as on the food itself, is very much in excess of that which prevailed a dozen years ago. Within the same period there has also been a considerable increase in Club expenses due to two causes, one the b CLUBS demand by members for additional privileges or luxuries, the other the continual rise in expenditure, over which the members have no control. Until ten or fifteen years ago the lighting of both London and provincial Clubs was by means of gas, candles and oil lamps. When a member dining alone wanted to read a newspaper or a book at his dinner, a candle was placed on his table for that purpose, and after dinner, for reading pur- poses, he had at his elbow a reading lamp equipped with either oil or a candle. Now practically every Club has its installation of electric light, not only for illuminating purposes, but in many cases for cooking also. This has added considerably to the annual expenditure, in addition to the interest on the outlay of capital for the original installation. Gas, which was formerly used exclusively for lighting, has gradually taken the place of coal fires for many purposes in connection with cooking, while candles have practically disappeared from Club expenditure, except for dining tables in those Clubs where single lamp electric lights have not yet come into use. One of the most unsatisfactory points connected with Club management is, that notwithstanding the substitution of the electric light for gas, and, to a certain extent, of gas and electricity for coal, it is found that in many cases the gas and coal accounts are practically the same as in former days, with the result that the entire cost of the electric hght is an expense additional to what prevailed before its installation. The payment for the use of the telephone was also an expense unknown when the annual subscriptions still in force in many Clubs, were fixed, as was also that for the hire of machines which afford members information as to the events which have just happened in all parts of the world, in Parliament, in racing and sporting centres and in the various Stock Exchanges. The convenience of having a lift or lifts to take members INTRODUCTORY / to the upper floors necessitates an expense both in capital outlay (which means an annual charge not always borne in mind when sanctioning such an expenditure, in the shape of interest on the outlay) and also in the cost of running such Uft, including very often the wages and keep of a boy who attends to nothing else. These items of expenditure have been voluntarily incurred by members for their own convenience or comfort, and there are other items which are found on the debit side of Club Revenue Accounts over which they have no control and which are continually on the increase. Of these, rates levied by County Councils and Municipal Authorities are the heaviest ; in London the acquisition by the Metropolitan Water Board of the properties of the London Water Companies has led to a very considerable increase in the cost of water. Although the Water Companies, each maintaining an expensive Head Office, with a Board of Directors and high salaried principal officials, such as Secretaries, Engineers, etc., were able to pay dividends of 10 per cent, per annum to the holders of their Ordinary Stock, and fully maintain their plant and equipment, the Metropolitan Water Board, which certainly had not to pay an extravagant price for what it acquired, is unable to meet its expenditure, although more than doubling the cost to consumers of its commodity. The Goverrmient taxes for licensing Clubs and on the sale of alcohoUc drinks are also charges against revenue which have lately been imposed. As a consequence of these various items of expenditure voluntarily and compulsorily incurred by the Committees of Clubs in many cases since the annual subscriptions of their members were fixed, the members of the Committees have to exercise as close a supervision over their manage- ment as though they were directors of a trading concern responsible to a body of shareholders. The fact that their duties are honorary does not relieve members of a Club from the moral responsibility of being 8 CLUBS satisfied they are not only able to devote the necessary time to, but are also capable of performing, the duties which will fall to the lot of those who offer themselves for election on the Committee at the Annual General Meeting. Experience is of the greatest possible assistance but in the absence of personal experience the acquisition of that of others, by means of a text-book, is the best substitute. CHAPTER II THE COMMITTEE The Committee of a Members' Club has the sole control of its affairs, membership of a Club not conferring any individual rights of interference in the management. In the case of a newly constituted Club the members of the Committee are usually appointed by the founders of the Club, and they naturedly remain in office until the first annual meeting, when either all retire and give the members an opportunity of electing an entirely fresh Committee, or they become at once subject to whatever regulations may be contained in the Rules of the Club as to the period of service of members who may be elected to serve on the Committee. The general custom is for some of the Committee, usually one-third or one-fourth in number, to retire at the Annual General Meeting, when they are either eligible for re-election or are not allowed to serve on the Committee until after the lapse of a year, when their names can again be put forward. The practice of enacting by the Rules that those members who retire by rotation at the Annual General Meeting after they have served on the Committee for three or four consecutive years, shall be ineligible for re-election until at least one year has elapsed, gives the members an opportunity of introducing " fresh blood " on the Committee. It also enables them to dispense with the services of a member whom his fellow-members on the Committee, or the other members of the Club, may consider to have become unsuitable for the position, but whose feelings they may not wish to hurt by refusing to nominate him if eligible for immediate re-election. On the other hand it has this disadvantage, that should any member of the Committee be exceptionally qualified for his position and take a special interest 9 10 CLUBS in his duties, there is a break in the continuity of his service. The main duties of a Club Committee may be sum- marised as follows : — (a) General superintendence of the finance of the Club ; (b) General superintendence of the staff ; (c) General superintendence of the catering ; (d) The making of Bye-laws ; (e) The dealing with complaints, including any relating to the conduct of members ; (/) The election of members when such election is entrusted to the Committee ; and in the case of a newly formed Members' Club — (g) The purchasing of the furniture, plate, Unen, etc., and perhaps the arrangements in connection with the acquisition of the Club premises. The aim to be arrived at in connection with the financial working of a Members' Club is to give the members the fullest advantages and privileges as are consistent with the maintenance of the Club as a permanent institution. There is no object in a Club making a profit beyond what is necessary to enable it to pay its way and to provide for all reasonable contingencies. The accumulation of funds beyond the amount estimated to be sufficient to discharge the Club's liabilities and provide for such contingencies, is consequently unnecessary. Contingen- cies should, however, be borne in mind by the Committee of every Club, and be provided for in a businesslike manner, and the amount reserved should not be subject to the caprice of individual members forming successive Committees. Among the contingencies which may have to be borne in mind are the following : — (1) The financial effect on the future of the Club of the expiration of the lease of the land on which the Club House stands. (2) The wear and tear of decorations, furniture, plate, linen and the rest of the working plant of the Club. THE COMMITTEE II (3) An increase in the number of Clubs in the neigh- bourhood which may have a prejudicial effect on the membership. When a Club is housed in a building erected on land held on lease, the fact that the lease, on its expiration, may not be renewed at the same rental, and that the Club may consequently have to find a new home, or be allowed to ' continue in the same building at an increased rent combined with the payment of a fine, or at an increased rent without having to make any special payment, requires that proper provision should be made to enable the Club to be continued on the expiration of such lease. It has long been an established maxim amongst professional accountants that provision for the depreci- ation of what are termed " wasting assets " is as necessary a charge in the Revenue or Profit and Loss Account of any concern before the actual profit on its working can be ascertained, as any amount actually expended on or incurred for the purchase of goods or for the payment of rent, rates, and other expenditure. This fact being borne in mind, it is essential that when a Club is housed in a building held on lease, the Revenue Account should be charged with an amount that will allow the Club to have in its possession at the expiration of the lease, such a sum as will — ^in the event of the lease not being renewed on the same terms — enable the Committee to erect on other land a building suitable for the housing of the members. In addition, the Revenue Account must simiharly be charged to allow of the fitting up and the furnishing of such building so that it may be equipped for occupation. In many cases, especially in London, it is possible, by paying a fine to the landlord, to renew the lease at the same or at an increased rent. When such a step is contem- plated an amount should be gradually accumulated so as to avoid the necessity of having to appeal to the members to provide money wherewith to pay the fine. A member 2 — (I52S) 12 CLUBS having paid an entrance fee, feels that so long as his annual subscription is kept up, he has the right to have Club accommodation provided for him for the rest of his hfe, and strongly resents what is technically known as a " whip" being made upon him. It is therefore essential that a Committee in dealing with the finance of its Club, should pay due regard to the length of the lease of the land on which the Club House is built, and this must necessarily be taken into account in determining the cost of provisions, wine and other articles sold in the Club. In the same manner, due regard must be had to the wear and tear of the decorations, furniture, plate, hnen, and the working plant of the Club and when an estimate of an amount which should annually be allowed for such depreciation has been arrived at, it has also to be charged against the Revenue Account. As in the case of the lease, the profit or loss shown on the working of the Club is affected by this estimated amount, and the balance shown on the Revenue Account when prepared in this manner is an important factor in deterroining the price to be charged for the goods supplied to members. The manner in which these estimates have to be settled in connection with the preparation of the accounts of the Club is dealt with more fully in Chapter XV. The question as to how the increase in the number of Clubs in the neighbourhood of any particular Club may affect its finances is of a different class. Here the Committee has to consider whether, in order to maintain the membership of the Club, it is incumbent on it to give advantages to the members, to which they have not been accustomed in the past, but which may have been brought to notice when visiting other Clubs, or by conversation with their members. In the preceding Chapter reference was made to some of the heavy additional expenditure that has been necessarily incurred by Clubs within the last twenty THE COMMITTEE 13 years. In connection with this class of expenditure, which has been mainly incurred in providing members with additional comforts, the Committee of a Club is frequently placed in great difficulty as to how to please the members by complying with their demands for privileges without having, on the other hand, to meet complaints which never fail to be made when any increase is made in the prices which members have hitherto been accustomed to pay. It is advisable that the Committee should have a fixed day and hour for its meeting, so that the members may make arrangements accordingly and attend as regularly as possible. The practice of summoning the Committee on uncertain dates by notice, wiU not secure so regular an attendance, and regular attendance by members of a Committee is absolutely essential for them to keep in touch with the working of the Club. In those cases where a Committee has not a fixed day and hour for its meetings, it is usually left to the discretion of the Chairman — ^if there be a permanent Chairman — or if there be none, to the discretion of the Secretary, as to when a Committee meeting shall be summoned. In this case a notice giving the date and hour of meeting must necessarily be sent to each member of the Committee ; but even in those cases where the Committee meetings are held regularly either weekly or fortnightly, it is desirable that a notice should always be issued by the Secretary, and that such notice should contain the agenda for the meeting. In some Clubs the Committee appoints a Chairman for each meeting ; in others it appoints one at the first Committee meeting held after the Annual General Meeting of the members, to hold office for a year. The latter practice is preferable when the Committee contains a member who is experienced in Club management and is sufficiently interested in the working of the Club to warrant his taking such a position. Only one who is able to 14 CLUBS attend regularly and who will be available should the Secretary require to confer with him on one of the points which constantly occur in the working of a large Club, should accept such a responsible position. The Chairman should have placed in front of him the Agenda Book, or an Agenda Paper — ^whichever may be preferred — and either underneath each item, or on the opposite page, room should be left for his notes. The main argument in favour of an agenda being on sheets is, that after the minutes prepared from the agenda of the previous meeting have been read and signed by the Chairman, the agenda can be destroyed, and thus make it impossible for any argument to arise thereafter as to what really took place at any meeting. If it be the practice to keep a Committee Attendance Book, this should be laid on the table or be placed at the entrance to the Committee Room so as to ensure each member present entering his name therein. The Chairman should commence the business by calling upon the Secretary to read the minutes of the previous meeting and it is his (the Chairman's) duty, by reference to the notes placed opposite the agenda of the previous meeting, to satisfy himself that such minutes have been correctly recorded. If he be satisfied on this point, he should, at the conclusion of the reading of the minutes, state the fact that they are in accordance with the notes and ask for permission to sign them as correct, and no objection being raised, he should then affix his signature. Should the Chairman notice that there is an inaccuracy in the minutes, as ascertained from the notes on his own agenda, or on that of whoever may have been the Chairman of the preceding meeting, he should give his own view as to the correctness, or otherwise, of such minutes — and he wiU probably be assisted on this point by other members of the Committee who were present at the preceding meeting. When the facts as to what took place have been agreed upon, the necessary correction should be inserted, THE COMMITTEE 15 by either the Chairman or the Secretary, and such alterations initialled by the Chairman. It is also open to any member of the Committee, after the minutes have been read, to call attention to anything that in his opinion has been incorrectly reported, and if necessary raise a discussion on the subject. If any difference of opinion exists as to what actually took place, it must be put as a formal resolution to the meeting by the Chairman ; and it must be borne in mind that the minutes ought to be truthful records of what actually does take place at Committee meetings. No member of the Committee has any right, because he does not approve of what took place at the previous meeting, to suggest any alteration being made in the wording of the minutes. Shordd any member of the Committee be of opinion that a resolution passed at a Committee meeting is against the interests of the Club and was passed at a Committee meeting at which there was a very small attendance of members, without being, therefore, fully considered, he should give notice of his intention to move, at the following meeting of the Committee, a resolution for the rescission of such a minute. A notice should be placed on the Agenda Paper and consequently included in the notice sent to each member of the Committee, so that all may have an opportunity of being present at the discussion. After the Chairman has signed the Minute Book it is usual to discuss any " business arising out of the minutes," to use a technical expression — that is, any matters which the resolutions passed at the previous meeting have not finally disposed of. Should however such business be of importance, it is usual for it to be again placed upon the agenda, in which case it is a better practice for it to be taken in its order on the agenda, than of dealing with it as " business arising out of the minutes." The Secretary should then submit his Report and Financial Statement. This commences with the balance at the Bank as shown by the Cash Book as being available 16 CLUBS at the last Committee meeting. To this balance should be added the various items of receipt since that balance was taken out, such as for sales of provisions, wines, etc., under suitable heads, entrance fees, subscriptions, etc., while there should be deducted a classified list of the payments, concluding with the Cash Book balance after the entries referred to have been made. The Secretary should also place in front of the Chairman a Statement reconciling the balance in the Cash Book with that shown in the Bank Pass Book, as these two balances wiU seldom agree owing to the fact that some cheques paid in will probably not have been cleared by the Club's bankers, and on the other hand, cheques drawn in payment of accounts will not have passed through the Bank. A form of Secretary's Report and Financial Statement will be found in the Appendix. The next matter to be considered will be the cheques to be drawn for payment. It is desirable, before these cheques are drawn, that one member of the Committee should examine the invoices, (which should bear the initials of the Secretary, or Steward, to show that they have been properly checked), and read them out to the Chairman. The Chairman should either sign the cheques himself, or these may be signed either previous to or during the meeting by one, two, three or more members of the Comrnittee — according to whatever may be the Rule of the Club as to how many signatures are required to be appended to cheques. In many cases a book con- taining a Ust of the cheques to be drawn, is placed before the Chairman, or the list may be even on the agenda. The invoices are read out to the Chairman who places a tick against each entry in the agenda or in the special Invoice Book. A resolution should then be passed authorising the cheques to be drawn. Reports of any of the sub-Committees should be submitted to the General Committee, and read by the Secretary, and resolutions should be formally passed THE COMMITTEE 17 approving of the same and giving instructions for the recommendations to be carried out ; or the reports may be discussed in detail and each recommendation of the sub-Committee be dealt with separately. In the latter case each recommendation must be approved or amended, or ordered to be sent back for further consideration and report. In many Clubs the ordinary duties which fall to the lot of a House or other sub-Committees are undertaken by the General Committee, in which case the duties of the various sub-Committees, found in the following Chapter, will have to be undertaken by the members of the General Committee. As a proper control of the staff is essential to the comfort of the members, as well as having a most important bearing on the financial results of the working of the Club, the Committee should keep in its own hands the appointment of all officers and servants. It is the practice of many Club Committees to allow the Secretary or the Steward to engage and dismiss servants ; but the Com- mittee should never let this privilege and responsibiUty pass out of its hands. Although a Committee will as a rule endorse any dismissal by a Secretary in whom they have confidence, such an occurrence ought always to be reported to them, and if the reason appears sufficient, there should be a formal approval of his action. In the same way the engagement of anyone to act on the staff of the Club should — when arranged by the Secretary or Steward — ^always be subject to the approval of the Committee and such engagement should be formally reported to its next meeting and duly entered on the Committee's Minute Book. In fact, it should be generally understood throughout the Club that all appointments and dismissals are in the hands of the Committee so that a general feeling of security may exist in the minds of the members of the staff. At the same time, when a Committee has full 18 CLUBS confidence in the Secretary, it is its duty to give him its support and let this be seen, as it would be very unwise for any idea to exist in the minds of the staff, that should they feel aggrieved with any action of the Secretary they can go behind him and find a wiUing ear in respect of anything they may bring direct to the notice of the Committee. This would be absolutely subversive of the discipline which ought to exist in a Club ; and the same remark applies to any member of the staff who may be placed in a position to give orders to those under him. The great bulk of the Secretary's work must be performed without reference to the Committee, and he should be allowed a free hand in all ordinary matters, such as may be described as " sub-management." Should it be necessary, by reason of resignation, retire- ment, or death, to appoint a new Secretary, or a new Steward or Chef, it is the usual practice for an advertisement to be inserted in a suitable newspaper or newspapers, announcing the vacancy and requesting applications to be forwarded. A form for such an advertisement will be found in the Appendix. In the case of a Secretary being required to replace an unsatisfactory Secretary in office, it may be advisable to direct that applications for the office should be sent to the Chairman of the Committee at his private address, or to an advertising agent ; otherwise it is usual for such apphcations to be addressed to the Secretary in office. When there is a House Committee it is the practice to leave to that Committee the duty of perusing these applications, and empower it to make a selection of the most suitable candidates for the General Committee to deal with, or else to appoint a special sub-Committee of, say, three members to deal with the applications in the same way, and then to request about half-a-dozen of those who, from the applications and testimonials, appear most suitable, to attend in person before the Committee. After a selection has been made, the original testimonials of the THE COMMITTEE 19 successful candidate should in all cases be produced. When a vacancy for a Steward occurs, it ma:y be left to the Secretary or House Committee to deal with the applications in the same way ; it is advisable however, that the final selection of important officers, such as the Steward, Chef or Matron, should be made by the General Committee. The Steward and such Waiters as may be entrusted with money, should be required to give security to the Club — ^preferably in the shape of a bond of an insurance company transacting fidelity business — so as to protect the Club from any loss through embezzlement or peculation. On the appointment of a new official it is sometimes made a condition that the premium for the policy should be paid by him, although it is now very usual for the Club to bear this expense. Many Clubs require their Secretaries to give security for a substantial amount. As no Secretary can now consider that a slight would be put upon him by calling upon him to find security, it is a prudent course for a Club Committee to require this on the appointment of a new Secretary. In the case of a new Club, the Rules and Bye-laws are usually settled, in the first instance, by the persons forming the Club, and they and all members who subsequently join are required to undertake to conform to such Rules as a condition of membership. The alteration of existing Rules, or the addition of new Rules for a Members' Club can be made only by the members at their ordinary Annual Meeting, or at an Extraordinary Meeting specially called for that purpose. The alteration of the Bye-laws of a Club which, as a rule affect only the internal management, and the making of any additions thereto, are usually entrusted to the Committee, as it may be necessary to alter one or more of them, or add to them at short notice. In every case, where an alteration in a Bye-law is proposed, the suggested 20 CLUBS alteration should be placed in full on the agenda issued to the members of the Committee with the notice convening the meeting, together with the name of the member who intends to bring it forward. The proposal can then receive proper consideration before a discussion thereon takes place, and the members of the Committee are given an opportunity of conferring with the Secretary or with members of the Club as to the advisability of supporting the proposed alteration or addition. As soon as any alteration has been made in the Bye-laws, a notice of such alteration should be placed in the principal rooms of the Club. It is the usual practice for an interleaved book of the Rules, Bye-laws and List of Members to be placed in each room of the Club, and any additions to the Rules, Bye-laws or List of Members should be entered therein. Another important duty which devolves upon the General Committee is the dealing with complaints made by members. Where there is a House Committee the ordinary complaints relating to cooking or the quality of food, wines, etc., are usually left to that Committee. Any special complaint as to the conduct of servants, of too serious a nature to be dealt with by the House Committee, should come before the General Committee. The dealing with a complaint as to the conduct of a member is one of the most disagreeable duties of a Committee and is very often of a delicate nature. The Committee should decline to entertain any complaint of this nature if made by a member of the Club, unless it is expressed in writing, or if the complainant object to doing this he should be required to attend before the Committee and state specifically the nature of his complaint. Should the Committee consider the complaint to be well- founded it must then determine the best method of deahng with it. Cases occasionally occur where, owing to advanced age or causes over which a member has no control, he may become a nuisance to his brother members. The roost proper course for a Committee to adopt in sucjj THE COMMITTEE 21 circumstances is to ascertain who is the especial friend of this unfortunate member, and request him to point out how, through infirmity, the offender is a cause of annoyance to his brother members and suggest his sending in his resignation. In the absence of a friend willing to take upon himself this disagreeable task, then a member of the Committee should, as a matter of duty, speak to the member. In the event of the member not complying with the request made in this manner, then it becomes the duty of the Committee to summon a special meeting of the Club, which may be held immediately after the Annual General Meeting or be specially summoned. The procedure to be followed at a meeting of this sort is practically the same as that prescribed in Chapter XVI. When a complaint has been made to the Committee that a member has been guilty of either ungentlemanly or dishonourable conduct, the member should be informed of the nature of the charge in a formal letter from the Secretary, with a request that he will put in writing, for the information of the Committee, any remarks he may deem proper, or he may be requested to attend personally before the Committee. Should the latter course be adopted the Chairman should inform the member of the nature of the accusation against him and conclude his remarks by stating the Committee will be pleased to hear him. After the member has stated his case it is open to any member of the Com- mittee to put questions to him through the Chairman, and eventually the Chairman should ask the member if he has any further remarks to make and on his replying in the negative he should be asked to retire. The Committee should then consider the matter and if satisfied the charge has not been made out, the member should be called in and informed of this fact, and a letter to the same effect should be addressed to the member who made the charge. If, however, the Committee be of opinion the charge 22 CLUBS has been proved, it must then come to a decision as to whether a reprimand with a caution is sufficient punish- ment, whether the member should be • called upon to apologise to a brother member, whether he should be invited to tender his resignation, or whether a special General Meeting of the members should be called to expel him. It is advisable to adopt the last named course only when a member refuses to resign when called upon to do so. To take this step is bound to make the proceedings pubUc, which, in the interests of the Club, is better avoided. The election of members to fill vacancies in the Club caused by death or resignation, is either by a baUot open to all the members of the Club or by a ballot limited to the members of the General Committee, or, in the case of a few Clubs, to the members of an Election Committee. In either of the first two cases the arrangements are in the hands of the Committee. When by the Rules of a Club the election of members is entrusted to the Committee, the Committee must be exceedingly careful to carry out any regulations prescribed by the Rules and also by the Bye-laws, if any reference to the mode of election be made in the Bye-laws. In many Clubs the election of members can take place only during a certain prescribed period, or even in certain prescribed months ; some of the London Clubs, more especially the political ones, elect members only during the sitting of Parliament. The Rules of other Clubs allow elections to take place throughout the year. In practically all Clubs the Rules prescribe that the names of candidates to be submitted for ballot either to the members or to the Committee, must be placed in one or more of the principal rooms of the Club a certain number of days before the meeting at which the ballot will take place, and most Clubs have other regulations relating to the qualification of members, how they are to be proposed and seconded, how many members of the Club or Committee, as the THE COMMITTEE 23 case may be, must be present when a ballot takes place, and how many black balls will exclude. When the ballot is in the hands of the Committee it is advisable that, at least two months before the first election of the session takes place, the Secretary should caU the attention of the Committee to the fact, and he should produce a list of those candidates who in the ordinary course will come up for the first two ballots. In those Clubs where there is a long waiting list and the names of candidates have consequently been for years on the Candidates Book, it may happen that a candidate owing either to his election to another Club or for some other reason may have changed his mind and not wish to be elected, or should he still be of the same mind, either his proposer or seconder, or both, may be dead or have ceased to be members of the Club. In the latter case the attention of the survivor, or should both be dead or have ceased to be members of the Club, that of the candidate should be called to the fact, and another proposer or seconder, or both as the case may be, must be arranged for. As a rule, a Club Committee holds no communication with candidates, recognising only the proposer and seconder, so that it is only in the case of both the proposer and seconder ceasing to be members of the Club that a candidate is conrniunicated with. It is also the usual practice to require the proposer and seconder to write a special letter to the Committee in support of their candidate, and in many cases they are also required to state specifically whether the candidate's quahfications are such as to entitle him to be admitted a member. In the case of a poUtical Club, the proposer and seconder usually have to vouch for the pohtical principles of the candidate being in accordance with those of the members. In the case of a Literary, College, School or Sporting Club, the proposer and seconder are usually required to vouch as to their candidate possessing the necessary qualifications. It is also usual for the proposer and 24 CLUBS seconder to receive from the Secretary, sufficient time before the ballot, a notice pointing out that in the absence of such letter the ballot for the candidate will have to be postponed. The Secretary should issue to each member of the Committee, a suitable time before the date fixed for the ballot, a hst of candidates with the names of their proposers and seconders, together with any other information required by the Riiles, so that each member of the Committee may, if he so desire, make his own inquiries as to the candidates. When the ballot is confined to the Committee, as many boxes as there are candidates should, on the day of election, be placed in a row in the Committee Room. On each box should be placed a card, containing the name of the candidate, and any other additional information the Committee may prescribe. When the ordinary business of the Committee has been completed and the time for the ballot arrives, the Chairman should ask the Secretary if all the candidates whose names are on the list in front of the members of the Committee, are going up for ballot, or if there have been any with- drawals. When it has been settled who are to be balloted for, the Chairman should then ask the Secretary to read the letters of the proposers and seconders, so that the Committee may be satisfied that the formaUties have been properly compUed with. He should also ask the Secretary to read any letters that may have been addressed by members of the Club to the Committee — ^which letters, together with any remarks that may be made by the various members of the Committee relating to candidates, must be treated in the strictest confidence. Unless this rule is observed most punctiliously, members of the Committee will be reluctant to express their views or give any information they may have received from brother members with reference to the candidates. A very excellent practice is in force amongst Committees of certain Clubs, that should information of a character THE COMMITTEE 25 unfavourable to a candidate be communicated to the Committee, they adjourn his ballot until the next meeting of the Committee, to enable further inquiries to be made. They can thus ascertain whether the unfavour- able information is of a bond, fide nature, or whether it has come from some individual with a special prejudice against the candidate, and which prejudice ought not to influence the members of the Committee in coming to a proper decision as to whether he is worthy of being elected. Should the unfavourable information be confirmed on inquiry, the Chairman of the Committee, or some member of it who may be well acquainted with the proposer or seconder, gives a hint that the candidate is not Ukely to be elected, and in that way a candidate may be withdrawn and not exposed to the humiliation of being black-balled. Black-balling at a Club is very frequently prejudicial to a candidate being elected as a member of another Club. In some Clubs it is also the custom for the Chairman to ask the members of the Committee whether they aU propose to vote in favour of the candidate, for if, say, two black balls exclude, it is preferable for a member of the Committee who may feel it is his duty to black-ball a candidate at the ballot, to state openly that he intends to do so, and thus give an opportunity for the candidate to be withdrawn. This however, is not compulsory, and if a member of the Committee feels that he does not care to express his views openly, he has a right to remain silent and give his vote at the ballot. When it has been arranged that the con- sideration of certain candidates is to be postponed, or that their names are not to be submitted for ballot, the ballot boxes of those candidates are removed and the Chair- man then inspects the other ballot boxes by opening the drawers and ascertaining that no balls are in either the " Yes " or the " No " boxes. The candidates should be balloted for one by one, the Secretary accompanying each member of the Committee as he passes the ballot boxes and handing him a ball for each box, each member 26 CLUBS depositing the ball in which drawer he selects. At the conclusion of the ballot, the Chairman opens the drawers of the ballot boxes and announces formally the election or non-election of each candidate. The Secretary should accompany the Chairman and take notes for the formal minuting of the result. It is advisable that not more than ten candidates be balloted for at one meeting, and the Rules of each Club usually limit each ballot to this number. When the ballot is by votes of the members of the Club, the proceedings are of a more ceremonial nature, and it devolves on the Committee to make the necessary arrangements. In order to allow as many members as possible to exercise their privilege of voting, the ballot is kept open for from about two to four hours according to the Rules governing the election of members. The Secretary or one of the superior servants of the Club should sit at a table close to the first ballot box, with a list of members before him, and as each member comes up to vote, he should place a mark against his name ; or else a special list of members voting should be made out by him, each name being written down as the member presents himself. A waiter should hand one ball to each member as he comes to each ballot box, and it is his duty to see that each member voting makes use of each ball at a ballot box before he gives him another ball. A member is not obhged to vote either for or against every candidate. Many members make a rule of doing so, with the result that they frequently record a vote in favour of a candidate whom they had much better have left alone, or vote against a candidate against whom they know nothing beyond perhaps a mere off-hand statement of another member that he does not consider he is likely to be a desirable member of the Club. In fact, a great many members are quite oblivious of the fact that in recording their votes they have a very serious moral responsibility upon them of doing their duty. THE COMMITTEE 27 In many Clubs where there is a members' ballot, it is a recognised fact that every candidate gets a certain number of black balls. This can only be attributed to certain members who habitually use the Club and wish to keep it as much to themselves as possible. Such members vote utterly regardless of the fact that the finances of the Club may require the number of members to be maintained, and also lose sight of the fact that a member has no right whatever, on personal grounds, to keep out a candidate who possesses the proper qualifications for membership, or for any reason whatever, except that in his opinion the candidate does not possess the qualifications which it is recognised are necessary for membership of that particular Club. When a man has selected which Club he wishes to join, and his name has been proposed by a suitable member, he waits until his turn comes up for ballot in the fuU hopes that he is going to be successful, and it goes without sa37ing that it is a dishonourable act for a member to black-ball him on any grounds whatever except that he honestly believes the candidate is not up to the standard, socially and morally, required by the members as a body. A member having gone his round of the ballot boxes, should not, under any circumstances, be allowed to return to vote for a candidate for whom he omitted to vote when he had the opportunity. As a rule a member of the Committee is in attendance during the poll and supervises it. It is his duty to declare the poll open, and at the moment the proper time for closing the ballot arrives, he should declare the ballot closed. He should then open each box in turn, when the Secretary or some other official counts aloud the balls in the two drawers. The practice varies — ^in some Clubs the black balls are counted first, and as soon as the minimum number of balls required to ensure election have been counted in the other drawer, the presiding member of the Committee declares the candidate elected without any 3— (1522) 28 CLUBS record being taken as to the number of balls there may be in his favour. In other cases, both black and white balls are counted in full and a record kept. Where a Candidates Book is kept which has space provided for members who wish to support a candidate with whom they may be acquainted, by writing their names on his page, this book should be consulted by all members prior to their voting, as it gives them an opportunity not only of seeing by whom the candidate is supported, but also of speaking privately to any of the underwriters and ascertaining what they may know about the candidate. In some Clubs members will underwrite candidates on the mere request of a friend, but this is a most undesirable practice, and it should be made part of the unwritten law of every Club that no member should underwrite a candidate with whom he is not personally acquainted. In those Clubs where the Candidates Book does not allow of any underwriting, it is the usual practice for a card to be placed ia one of the most frequented rooms of the Club a week or ten days before the ballot, giving the name and address of a candidate, the names of his proposer and seconder, and any special qualifications he may possess. It is then the practice for the members who are friends of candidates to write their names on this card, which should be open for inspection up to and during the ballot. In addition to the duties enumerated above as being practically applicable to all Committees, the Committee of a new Members' Club has frequently entrusted to it the purchasing of furniture, plate, linen, etc., while all Committees have the duty of seeing that such property is kept in a state of efficiency and, in the case of plate, linen, glass, etc., that the same is replaced from time to time. In small Clubs where there are no sub-Committees, the duties of the sub-Committees referred to in the following Chapter, fall to the lot of the General Committee. CHAPTER III SUB-COMMITTEES As it is impossible for the Committee of a Club at its regular meetings to give proper consideration to the numerous matters of detaU which are constantly occurring in the working of the Club and which have to be systematically dealt with, it is the practice to entrust this detail work to sub-Committees such as the following : — 1. House, 2. Finance, 3. Wine, 4. Cigar, 5. Library, 6. Billiard; and in the case of a political club, there is very often in addition to the above a Political Committee. These sub-Committees meet either when specially summoned by order of their respective Chairmen or by the Secretary according to the Rules of the Club, or else they meet on fixed dates. An agenda should be issued to each member of a sub- committee with the notice convening each meeting, and this should be as complete as is possible, so as to give a member who cannot attend an opportunity of expressing his views in writing on any point to be discussed, should he ^ desire. Each sub-Committee should have its own Minute Book, as this is preferable to there being one Minute Book to contain the minutes of all the sub-Committees. Shotild any question arise as to a past transaction it is much sooner answered when the former practice prevails and it is altogether more convenient for other reasons. The Secretary should attend the meetings of the sub- Committees and take notes for the minutes, in the same 29 30 CLUBS manner as he does at meetings of the General Committee, and after each meeting he should draw up a report of its transactions for submission to the next meeting of the General Committee. In the case of the House Committee, the report would as a rule be of a purely formal nature, and it is very usual for a form to be printed, leaving the necessary figures to be inserted, and any remarks of a special nature are placed at the end. When the business transacted has been of an exceptional nature, it is advisable for the Secretary to prepare a draft report and submit it to the Chairman of the meeting for his approval or alteration if necessary, before the fair copy for his signature' is made out. The Chairman should be provided with a special Agenda Sheet or Agenda Book as already suggested for Committee meetings, and the meetings commence by the Secretary reading the minutes of the previous sub-Committee meeting, which are then signed by the Chairman either as read or with the necessary alterations. The quorum of each sub-Committee is either settled by the General Committee or it is sometimes left to each sub-Committee to appoint its own quorum. In case of the quorum not being present, it is as a rule advisable that the business should be proceeded with and a report made to the next meeting of the sub-Committee which can then determine whether it will adopt the suggestions made in it ; or if necessary such report may be made direct to the General Committee, which will give such direction as it may think desirable. HOUSE COMMITTEE Subject to any special instructions given by the General Committee, the House Committee is usually entrusted with the general management of the Club as regards the personal comfort of members, apart from the duties which appertain to any other sub-Committees. As regards the SUfi-COMMlTTEKS 31 Club House itself, instructions for ordinary repairs, more especially those in connection with the kitchen and basement department, will be given by the House Committee, and as a consequence the necessity for any minor repairs of this nature will be reported to the House Committee by the Secretary, he receiving them from the Steward, the Groom of the Chambers, the Chef, or other head servants when he has not himself noticed the necessity. As regards the kitchen, the renovation of any of the cooking apparatus, the introduction of any improvements of a minor nature, the consideration of new dishes, alterations in the bill of fare and the ordinary complaints of the Chef, of his subordinates, or the Waiters, would be dealt with by this Committee. Complaints by members concerning the meals supplied, which are usually communicated by means of a memorandum made on the back of their bills at the time of payment, (known as " Backed Bills "), and complaints by members respecting the conduct of servants, and, in fact, all matters concerning their comfort, should also be reported by the Secretary to the House Committee. This sub-Committee usually sits weekly or once a fortnight at the most convenient time, about half-an-hour or longer, according to the business to be transacted, before the General Committee meeting takes place, so that the sub-Committee can at once make its report to the General Committee, thus avoiding delay in dealing with any of its recommendations which require the sanction of the General Committee. After the minutes of the previous Committee meeting have been disposed of, the Secretary should present his periodical report. This should, in aU cases, contain the total amount of receipts for the preceding week, usually made up to the previous Saturday night, divided under whatever headings may be arranged ; but in all cases it should show separately the takings for food, wine, spirits, cards, billiards, and any other miscellaneous receipts. 32 CLUBS including entrance fees and annual subscriptions. He will then place before the House Committee a statement showing the result of the working of the kitchen, as recommended in Chapter IV. Should the working of the kitchen show an unsatisfactory result, the House Committee should carefuUy consider the reason, and if the Secretary is unable to assign one which is considered satisfactory, the Steward should be sent for and if necessary, the Chef, so that the matter may be thoroughly discussed and the necessary instructions given as regards future management. A caution should be given to the Steward or Chef, should either be considered deserving of blame. The Secretary should then bring forward the " Backed BiUs " and any special letters that may have been written by members complaining either of meals, or of any other matter connected with the management of the Club. In dealing with the " Backed Bills " or complaints as to meals, the Committee should in the majority of cases take them seriously. Some members of a Club may be known to the Committee as constantly putting forward complaints, and it is too often the practice of Committees to take for granted that these habitual complainers are merely grumblers whose complaints are not worthy of consideration. It must, however, be remembered that these " Backed Bills " or letters come as a rule from members who are habitual users of the Club, and who are consequently, from the financial point of view, its chief supporters. There are, in every Club, certain members who are in the habit of making unnecessary complaints, and who really are never satisfied with an5rthing that may be supplied to them. On the other hand, members who use the Club regularly have very frequently legitimate grounds for complaint on matters which do not apply to those who patronise only the Coffee Room when their families are out of town or on other chance occasions. SUB-COMMITTEES 33 Unless a Club is properly supervised, the Chef is apt to get too much into a groove, and to save himself trouble, confine his efforts, and the efforts of his subordinates, to a few dishes, and therefore the members who use the Coffee Room regularly have legitimate ground for complaint in respect of want of variety. It is distinctly a part of the good management of a Club that the novelties which are always to be found in good restaurants, should be taken note of and introduced into the dietary of the Club, and it is in attending to matters of this kind that some of the Clubs of London have a much higher reputation than others. These are the Clubs that have, as a rule, the longer waiting hsts, as compared with those that have a difficulty in filling the vacancies which occur through deaths and resignations. It is far too common a practice amongst House Committees of Clubs to treat complaints or " Backed Bills " of members as matters of ordinary routine, and further to have a stereotyped reply that they wiU receive attention. It is, however, most distinctly the duty of a House Committee to consider carefully every " Backed BUI " and form a conclusion as to whether the complaint is really one for which there is no foundation, or whether some official ought not to be called upon for an explanation. This is assuming that the complaint is one that can be properly dealt with ; but where a member of a Club merely backs his bill to the effect that the dinner was bad, or that a certain dish was uneatable, and does not explain whether his complaint is that the food itself was not good in «quahty, or whether in his opinion the dish was not properly cooked, he should be distinctly informed that his complaint is not sufficiently exphcit to give the Committee an opportunity of inquiring into the case. When a definite complaint is made, the House Committee is able to form an opinion as to whether a reprimand ought to be addressed to the tradesmen or to the Chef, or ia the case of bad service, to the Steward. In either of the 34 CLUBS latter two cases the official should be distinctly asked for an explanation, and if as a result the House Committee comes to the conclusion that the complaint is well founded, the member complaining should be thanked for having caUed the attention of the Committee to the matter and informed that a reprimand has been administered, and that the Committee wiU be glad if he will again call its attention to any matter in which he sees room for improvement. The settlement of the ordinary bill of fare for breakfasts, luncheons and dinners, is a most important duty of the House Committee of a new Club, and the revision of it from time to time is one of the duties of the House Committee of every Club, leaving the minor daily alterations which are subject to the season and market prices, to be settled by the Secretary or the Steward in conjunction with the Chef. The drawing up of the bill of fare which, when settled, is printed with the prices of the everyday dishes afftxed thereto, leaving the daily novelties or alterations in prices to be written in, requires great care and involves two important considerations. The first consideration is the percentage of profit which the House Committee wishes to adopt as practically the average profit to be made on each dish, and in settling this, the House Committee of each Club must have special regard to its aims and- its class of members. Some Clubs find that their luncheon business is very small as compared with their dinner business, while in other Clubs the luncheons are more patronised than the dinners, and in fixing the prices for these meals, there must be taken into consideration whether a special temptation should not be placed in the way of members to patronise more frequently the meal which is less attended. Apart from these special considerations however, a very ordinary percentage to be placed on the actual cost of raw material, is about twenty-five per cent., and having decided upon this, SUB-COMMITTEES 35 or whatever the percentage may be — it is easy for the House Committee to fix the prices of the ordinary hot and cold joints, soups, fish and sweets ; while those of entrees, or special dishes require more consideration and can be settled only by conference with the Chef. The close adherence to a fixed percentage of profit on the actual cost of the food has this advantage, that a comparison of the percentage the gross profit of the kitchen for any period, bears to that of other periods, enables a very close check to be kept on the working of the kitchen, and also enables the Committee from time to time to call for an explanation whenever it is found that the gross profit falls short of the average. With the object of pleasing those members of the Club who patronise the Coffee Room frequently, orders should be given by the House Committee that the special dishes — which are settled each morning by the Secretary or Steward in conjunction with the Chef — should vary as much as possible. This applies principally to entries or made dishes, as there necessarily cannot be very great variation in the ordinary joints, and in some Clubs, especially where there are many elderly members, certain standard dishes, which require httle or no mastication, such as sweetbreads, have to be served every day. The appointment of tradesmen to a Club should be kept entirely in the hands of the House Committee, and no official of the Club should have the power to buy goods from any tradesman not authorised by the Committee, or to change the tradesmen. The practice of many tradesmen of giving commissions to Club officials for securing them the Club custom, is an evil which should be strongly combated, and although under the Prevention of Corruption Act, 1906, it is an offence for any tradesman to give, or any Club official to receive such a commission, it is to be feared that the Act has not stamped out this objectionable practice. It is the practice of the leading Clubs in London and also of the leading Clubs in the county 36 CLUBS towns, to purchase their goods from the recognised leading tradesmen who are known to supply the best quality. This as a rule necessarily means the highest prices are charged, but having regard to the fact that the con- sumption of a Club is very much in excess of that of in- dividual private customers, it is the practice for even these tradesmen to allow a certain percentage off their ordinary prices, and it is the duty of the House Com- mittee to see that all discounts and allowances are secured for the benefit of the Club itself, and are not collected by any of its officials. Complaints, therefore, of the quahty of the food supplied should always be care- fully gone into by the House Committee, as it is very easy for an unscrupulous Steward or Chef to condemn the goods suppUed by a tradesman who will not make him personal presents, with the object of obtaining the business for another tradesman with whom he may have made arrangements to share with him a portion of the profits. With the object of keeping tradesmen " up to the mark " the Committees of some Clubs keep a double set of tradesmen, obtaining the supphes from each set on alternate weeks. It is open to doubt as to whether this practice is sound and whether it is not a better plan for one of each class of tradesmen to be allowed to supply all that the Club requires, on the understanding that he holds his appointment direct from the Committee, and that he may rely that any complaint of his goods which may be made, will be carefully gone into by the Committee, and that he shaU have the opportunity of meeting the Committee should he at any time wish to do so. At the same time he should be distinctly informed that he will lose the appointment should he not give the Club the full benefit of any discounts or allowances he may make. In the previous Chapter it was pointed out that the Committee should keep in its own hands the appointment of all officers and servants, but it is the practice in many Clubs where there is a House Committee, to entrust to SUB-COMMITTEES 37 that Committee the selection of servants and their general supervision. Should the Secretary or Steward have any fault to find with the manner in which any of the servants of the Club perform their duty, he should report such servant to the House Committee, who should carefully go into the complaint and, in order to ensure that justice shall be done, it is very desirable that the servant should be interviewed and asked for an explanation of his conduct. After he has withdrawn, the matter can be thoroughly considered and the servant either dismissed, admonished or cleared of the charges made against him. When there is a vacancy for a servant, the Secretary or Steward should be directed to obtain applications for the situation, and at the following meeting of the House Committee, he should bring up the testimonials of the most hkely appUcants ; the Committee can then either leave it to him to make the selection, or else interview the apphcants and make its own choice. Should it be desired to increase the number of the staff, the Secretary should give full reasons to the House Committee why such an addition to the expenses of the Club should be deemed necessary. These reasons should be carefully considered, as it is very undesirable to add to the staff of a Club unless absolutely necessary. It is exceedingly difficult to reduce the existing staff of a Club, and therefore the Committee should be amply satisfied as to the necessity of adding to the number of servants before sanctioning the increase, and it is desirable that the question of any increase should, after being thoroughly sifted by the House Committee, be referred to the General Committee to determine the question. Once a year the Secretary should place before the House Committee a complete Hst of the servants, with the amount of wages received by each, the number of years' service of each, and the date when the last increase in his^wages was made. This hst should previously be considered by 38 CLUBS the Secretary, and if in his opinion an increase in the wages should be recommended to the Committee, he should state his reasons. The Ust should be gone through item by item by the House Committee and the services of each servant considered, and where an increase of wages is resolved upon, each increase should be minuted. It is very advisable that no applications for increases should be considered except once a year, unless for very special reasons, as it wiU then be understood that it is useless for servants to make application for an increase except on this annual occasion. It has long been the general custom in Clubs that no member shall under any circumstances make a present or give a " tip " to any individual servant of a Club, and also that no servant of a Club shall under any circumstances receive a gratuity from any member. It is, however, the practice in most Clubs to open a book about the end of November in each year, in which members may enter their names as donors to a Christmas Box Fund for the staff in general. It is also the practice in some Clubs for a similar book to be opened after Easter for a Cricket Fund. The contribution to this last-named fund is, as a rule, restricted to half-a-crown or five shillings while that to the Christmas Box Fund varies from half- a-guinea to one guinea, according to the use the member may make of the Club Coffee Room. In some Clubs the division of this fund is made by the House Committee, in other Clubs it is left to the staff itself, but in any case the House Committee should satisfy itself that the donations as paid in by the members are taken care of until the division is made. The division is usually based on the position of the servants in the Club, combined with length of service. In some Clubs a donation is made out of the Club Funds towards the Christmas Box Fund, but as a rule this is not necessary, and in many ways it is undesirable for this fund to reach an excessive amount. SUB-COMMITTEES 39 Should there be no separate Finance, Wine, Cigar or BiUiards sub-Committees, the duties which would otherwise devolve upon these sub-Committees, must necessarily be performed by the House Committee. FINANCE COMMITTEE Except when defined by the Rules of the Club, the duties of a Finance Committee are confined to those conferred upon it by the General Committee. When it is entrusted with what may be described as the daily finance of the Club, such as the control of the banking account and the drawing of cheques, it then devolves upon this Committee to check the tradesmen's accounts, or satisfy itself that such accounts have been checked by a responsible official. For this purpose, as well as in connection with the drawing of cheques, the Committee should meet either weekly or fortnightly. It is also part of the duty of the Finance Committee at each meeting to check the details of the Cash Book with those of the Bankers' Pass Book and agree the balance shown by means of a Reconciliation Statement, as explained in Chapter IV. As a rule, however; this ordinary routine work is performed by the House Committee, or in the absence of a House Committee, the General Committee. The duties of the Finance Committee are usually confined to matters which may be described as " extraordinary " finance as compared with the " ordinary " finance. When any unusual outlay is contemplated by the General Committee, the inquiry as to whether the finances of the Club will permit of its being carried out, should be entrusted to the Finance Committee, and if this Committee is of opinion that it is in the interests of the Club that the proposed expenditure should be incurred, it then devolves upon this Committee to prepare a financial scheme for carrying it out. In connection with the fulfilment of the terms of a lease as to periodical repairs both outside and inside the building, 40 CLUBS the purchase of carpets to fit large rooms, which, owing to their size and quahty so as to ensure long wear, are sometimes very expensive, the replacement of linen, etc., expenditure considerably in excess of the ordinary outlay for wear and tear during the year has occasionally to be incurred. This expenditure can be either charged against the revenue of the year, with the result that comparison of yearly expenditure becomes almost impossible by anyone not an expert, or it can be placed to what professional accountants term a " Suspense Account " and a proportion charged against the Revenue Account extending over a period of from two to five years. Another way of deaHng with extraordinary expenditure of this nature after a Club has been in existence some years, is to ascertain what is the average annual expenditure under this head for a period of, say, ten or more years and charge a fixed sum annually against the Revenue Account under the heading of " extraordinary expenditure." In order to carry out this plan all the extraordinary expendi- ture must be carried into one Ledger account and the balance carried into the Balance Sheet after the fixed amount has been charged against the Revenue Account. In order to meet any special expenditure of this natiu"e, it is frequently necessary for the Club to borrow the whole or a portion of the money. If it be considered probable that the Club wiU be able to repay this borrowed money in the course of within from one to five years, the best method of providing it will be to borrow from the Bankers of the Club on the understanding that it shall be repaid in instalments after the annual subscriptions have been received. If however, the expenditure be of so heavy a nature that it is not likely the Club will be able to pay it off for a number of years, it is advisable for the Club to issue debentures, at the lowest rate of interest com- patible with obtaining the money. The usual plan is to offer these debentures to the members of the Club ; in fact the terms of the debentures generally prescribe that they can SUB-COMMITTEES 41 be held only by members of the Club or their executors. In the case of an old-established Club, these debentures are readily taken up, and there is no difficulty in arranging for the transfer of such debentures when any member holding them wishes to dispose of the same. These debentures should be issued for a term of years, to be paid off in equal annual or half-yearly instalments, and as a rule it is decided by periodical drawings as to which debentures are to be paid off. The drawings are of a formal nature and generally take place after the Annual General Meeting in the presence of the Committee and any members of the Club who may choose to be present— or they may take place at a Committee meeting in the presence of such holders of the debentures who care to attend, after receiving due notice. Should the finances of the Club be considered by the General Committee to be in an unsatisfactory condition, it would then be its duty to call the special attention of the Finance Committee to the matter and instruct it to prepare a scheme for placing the Club on a sound financial footing. The Finance Committee would then have to determine as to whether the condition has arisen simply through extravagant management, or through loss caused by the dishonesty of one or more of its employees ; or whether the income of the Club is insufficient to meet its expenditure under proper management. Should the unsatisfactory financial position be found to be due to extravagant management, or to dishonesty, the Finance Committee, after ascertaining the cause, should then make recommendations for such management in the future as will enable the Club to meet its liabilities. Should it be found after inquiry that the income of the Club is really insufficient to meet its expenditure under proper management, there are three courses for the Committee to consider before deciding on a recommend- ation — (1) to increase the entrance fee ; this, however, in almost any Club would produce only a very small annual 42 CLUBS sum ; (2) to increase the annual subscription ; and (3) to appeal to the members for a single donation, usually designated a " whip." It is, however, very imdesirable for a Club to have a " whip," as it is sure to become known outside and may have a very prejudicial effect on the Candidates Book. It is, therefore, very much better for the annual subscription to be raised, so that it shall produce a sum in excess of the requirements, as it is always desirable for a Club to have some surplus income which it can make use of from time to time for the comfort of the members. When it is decided to increase the annual subscription of a Club, the increase may be made on all members — or it may be decided that the increased subscription shall be payable only by members elected after the resolution authorising the same has been passed. For the purposes of meeting a deficiency of any considerable amount, it will be very little use to make the increase payable only by newly elected members, and moreover, the question has to be considered as to whether under any circumstances it is proper for some members to pay a lower subscription than others. Many consider that as a Members' Club is actually the property of its members for the time being, they have a right to make conditions which wiU be appli- cable only to members elected after that date, while others are of opinion that it is against the very essence of Club ideas and ethics that members should be placed on a different footing. This, however, is not the place for considerations of this kind, and it may be stated that both practices have been adopted when raising the annual subscriptions of leading London Clubs. Should it be proposed to estabhsh a pension fund for the servants, or for the superior officers of the Club, such as the Secretary, Steward, etc., it would naturally be referred to the Finance Committee to prepare a scheme, and if there is no pension fund and it is proposed to pension off any old servant, it would also be referred to this Committee SUB-COMMITTEES 43 to consider and report as to the amount of the pension and the method of providing for it. One of the most important duties which fall upon the Finance Committee, is the consideration, and in some cases, the preparation of the annual Revenue Account and Balance Sheet to be laid before the members, as explained in Chapter XV. WINE COMMITTEE The Wine Committee, subject to the control of the General Committee as to the amount of money to be placed at its disposal, should be entrusted with the entire responsibility of the cellar, including the purchase of wines, the arranging of them in the cellar and the fixing the price at which they are to be sold. The Wine Committee should also have the power to dispose of surplus stock, by sale either to wine merchants or other persons including members, or by exchange. It should also settle the Wine List from time to time. The manner in which the Wine Committees of Clubs transact their business varies, but the usual method is for the members to meet occasionally in the afternoon for the transaction of ordinary business, while on special occasions it is desirable the members should dine together after transacting the routine business of the meeting. The meeting should be called at an hour which, in the opinion of the Chairman, wiU allow them to transact whatever business has to be done before dinner, and in addition to the transaction of the ordinary routine business, samples of wines of new vintages should be carefully tasted so that a selection may be made as to which shippers' wines shall be laid down for future consumption. The samples of matured wines which it is proposed to buy for immediate consumption can be tasted during or after dinner. After the minutes of the previous meeting have been read, the Chairman should bring under the notice of the meeting, the stock of the Club wines which, as a rule, will 4— (I52J) 44 CLUBS consist of port, champagne, a few selections of sherries, and perhaps an ordinary Club claret, a Club hock, liqueurs and spirits. Very few Clubs now run the risk of lajdng down vintage clarets, burgundies, hocks or moseUes, preferring that certain selected wine merchants of repute should be allowed to place these in the Club cellar " on sale or return " so that the members may have a suitable selection to choose from. Quite apart from the fact that at the present moment vintage clarets are not much drunk in Clubs, there is always a risk in connection with their purchase for laying down, and also in connection with the purchase of burgundies, hocks or moseUes, while there is comparatively little risk in the purchase of vintage ports and vintage champagne of the best growers, and moreover, the price of these vintage wines very rapidly increases. It is really in connection with the consumption of vintage ports and champagnes that the members of a Club who take advantage of its cellars, benefit so greatly as compared with those who lunch and dine at restaurants. Clubs frequently supply their members with champagne at one- third of the price restaurants ask for exactly the same wine, while port of the best vintages bottled at the proper date, is practically unobtainable at any restaurant in Great Britain. The Wine Committee should make arrangements with the Club's recognised wine merchants that immediately after the samples of a good vintage of either port or champagne have arrived in this country, it shall be informed of the fact and an early meeting of the Wine Committee should be held so that it may select which brands it shall lay down and the quantity of each. It is advisable that the duties of this meeting should be limited to the con- sideration of one vintage, and the members should not endeavour to taste more than one class of wine at the same time. The tasting of wine, even by professional tasters, requires great deliberation and attention, and when this SUB-COMMITTEES 45 is undertaken by amateurs, although good judges of wine, (and it is absurd to put anyone on a Club Wine Committee who is not a good judge of wine), it is necessarily a duty requiring great care, and many good amateur judges after tasting half-a-dozen samples, are apt to become confused. It is advisable to have as Chairman of the Wine Committee, a member who is known to be a good judge of wine, and it is absolutely necessary that he should be of an impartial mind. He should not be prejudiced either in favour of or against any particular shipper, and previous to a meeting called to taste wines of a new vintage, he ought to find out which shippers are considered by the experts in the wine trade to have the best wines of the year. The recognised wine merchants of the Club, which should be about half-a-dozen in number, should then be asked by the Secretary to submit samples and prices. Prior to sending in his samples to be submitted to a Committee meeting, a loose label should be attached to the neck of each bottle by the wine merchant, on which his own name and the description of the wine and its price should be placed. These labels should be removed by the Secretary before the meeting and another label on which a number only should appear, should be placed on each bottle and the same number placed on the label removed therefrom. By these means the members of the Committee, at the time of tasting, will not know the price, or who supphed the samples. When more than one vintage port are being tasted, the samples of each vintage must necessarily be tasted solely against each other, and a decision should be come to before proceeding with the tasting of the samples of another vintage. In the same way, when the Committee is considering the purchase of more than one brand of a vintage champagne for laying down, the tasting and arriving at a decision as to the best sample of each brand should be completed before proceeding with the tasting of the samples of another brand of the same vintage. 46 CLUBS Each member should record on a piece of paper, the order in which, in his opinion, the samples rank, and also any special characteristics. For example, there may be different opinions as to the degrees of sweetness of the samples, some may be more full-bodied than others, although of the same vintage. Some ports may be fortified with a slight addition of cognac, and these and other special characteristics which ought to be taken into consideration should be noted. When the tasting is finished, the Chairman should ask each member to produce his Ust, and if there are differences of opinion as to which wine stands at the top or second or third on the hst, a discussion wiU follow, with the result that it may be advisable for a re-tasting of two or more selected samples to take place. When a majority of the Committee have come to a conclusion as to which is the best of the samples, the price of all the samples should be disclosed, and if there is an appreciable difference, and there is practically very little difference in the quality of the first two selected samples, the Committee should then take into consideration whether the second on the hst may not be selected, or an endeavour made to obtain a reduction in the price of the wine placed first on the list. After the Committee has made its selection it has then to determine as to the quantities to be purchased. To assist in coming to this conclusion it is desirable for the Stock List already referred to, to be again produced, and also a list showing the consumption of each sized bottle of the particular class of wine to the stock of which it is proposed to add, so that the Committee may be informed of the average annual consumption. In the case of both champagne and port, the quantity to be bought for laying down will depend to a great extent on what has been the result of the vintages of the years succeeding the year of vintage under consideration. If all the vintages since that date have been failures, then. SUB-COMMITTEES 47 as a natural consequence, the Committee ought to lay down a larger quantity than if there have been one or more satisfactory later vintages, which in the opinion of experts will be worth buying a year or two later. In connection with the purchase of champagne, there must also be considered how the quantity required is to be divided between magnums, bottles, imperial pints and half-bottles ; while in the case of port it is the practice in most Clubs to have the stock entirely supplied in bottles, although in some it is considered advisable to have a small quantity in half-bottles. Another very important matter for consideration in the case of port, is the maintaining of the standard of the " Club Port " which is ordered by members without their giving other particulars beyond their request for "a glass of port." This is almost universally expected to be supplied at sixpence a glass. To maintain a good standard of quahty, it is advisable, when selecting port for laying down, to buy in addition a sufficient quantity, such as one or two pipes, according to the size of the Club, which can be used as " Club Port " a few years after it has been bottled. The Committee shoidd then decide how many pipes should be ordered for laying down, which will not be used for a number of years ; in fact, until it can be placed on the hst of vintage ports. The number of years the wine will have to be kept in the cellars before it can come into use, depends entirely on the way in which it matures, and varies according to the vintage, some vintages being of a lighter character than others. Again, wines of the same vintage differ considerably as regards the length of time they take to mature according to the method of " making " adopted by the different shippers, and the date of placing a port on the Wine List for drinking as a vintage wine, can only be judged by a bottle being occasionally tasted at meetings of the Wine Committee. The modem system of " making " port is greatly to the advantage of Club finance, as there 48 , CtUBS is no doubt that the wine now matures very much more quickly than did the vintages prior to, say, 1870. When it is proposed to increase or replenish the stock of old-bottled ports, the samples should be sent in some days before the meeting, so that the crust or sediment may settle at the bottom of the bottles. These wines may be tasted after dinner. In the same way any proposals that may have been made to the Committee to purchase smaiU lots of old-bottled port, offered either through one of the ordinary wine merchants of the Club, or from some outside wine merchant, or a small quantity of some special old-bottled claret, sherry or hqueurs, should be accepted only on condition that a sample shall be suppUed some days before the meeting so that any sediment may have time to settle. A suggestion to submit a " decanted bottle " should never be agreed to. These wines may be tasted either during or after dinner according to the class of wine. Care must be taken in the selection of the dinner, that no dishes are included which will have the effect of spoiling the palate for its work. The compilation of the Wine List and the periodical re-settling of it should be left to the Wine Committee, which Committee will also decide from time to time as to when the vintage port and vintage champagnes, purchased in previous years, shall be placed on the hst. These matters will have to be decided both according to the depletion of the number of wines on the existing Wine List, and also on the maturity of the wines themselves. The pricing of the wines is also a very important duty of this Committee, and in arranging the prices it is as well to have a standard of the profit expected to be made on each class of wine. A Club which is able to pay its way easily and wishes to give its members the full benefit of its purchases of wine, can safely fix the selling price of its ordinary wines at ten to fifteen per cent, above the cost price, and it is not the practice among the leading Clubs in London under these circumstances, materially to SUB-COMMITTEES 49 increase the selling prices of the wines no matter how long they may have been in the cellar. In the case, however, of clubs whose financial position is not so fortunate, it may be very desirable to make increases from time to time in the selling price of the wines, having regard to the time they have been in the possession of the Club. A large cellar of wine means a locking up of the Club funds, earning practically very Uttle interest, for it must be borne in mind that a port purchased at thirty shillings a dozen will at four per cent, simple interest, have cost over £2 14s. a dozen in twenty years' time, and as many ports are not drunk for thirty years or more after purchase, it will easily be seen that what may be regarded as the real cost to the Club is considerably higher than the rate suggested for the selling price. It must, however, be borne in mind that the obtaining of wine at this price is one of the great advantages possessed by members of a Club, and it is the heavy outlay of capital necessary to form a good cellar of port, which makes it impossible for a restaurant to possess one. The Wine Committee must also from time to time take into consideration the revision of prices in their Wine List, having regard to the fact that a run is frequently made on certain brands and vintages by the members, to the exclusion of others equally good but which, owing to want of experience, they are not able to appreciate. It often happens that two or more champagnes of an equally good quality, are purchased for laying down, and later on when they are placed on the Wine List, a considerable sale at once takes place of one brand, whUe one or more of the others is entirely neglected. In this case it is sound policy for the Wine Committee to put up the price of the wine on which the run is made, by say sixpence or a shilling a bottle, while giving out that the other brands are of equally good quality, although obtainable at a lower price. It occasionally happens that some wine cannot be disposed of, owing either to the fact that the members 50 CLUBS cannot be induced to drink it no matter how good the quaUty may be, or it may have depreciated in quality through age. Occasionally the Committee may find, as a result of tasting (which ought to be done at intervals at their meetings or dinners), that some wine which though it may be at its prime at the time of tasting, will probably depreciate in quaUty before it is likely to be consumed. In any of these events the Committee ought to have full power to dispose of such wine, either by exchange with the wine merchant, or by offering it to members of the Club, or by sale by auction. Before adopting the last named course, the members of the Club ought to have the oppor- tunity of purchasing it whUe in good condition, and a notice should be issued offering it in small parcels of, say, a dozen bottles. Those members who may desire to purchase are thus put on an equality, it being understood that if a sufficient number of members do not acquire all the wine, those members who like may have the opportunity of acquiring larger quantities. The most popular drink in Clubs has, for some years past, been Scotch whiskey, and in many Clubs the selection of the whiskey is a matter of great trouble to the Wine Committee, many members trying to have their special hkings supplied quite regardless of whether there will be any consumption beyond their individual purchases. In any case, the Wine Committee should as a result of trying samples, decide upon a whiskey to be simply called the " Club Whiskey " and although it may be necessary to have say two or three additional whiskies, these varieties ought to be strictly hmited. The Butler should be instructed that on aU occasions where a member simply asks for whiskey, the Club whiskey shall be supplied, and any Waiter failing to carry out these instructions should be reprimanded and for a second offence dismissed, as he is probably in receipt of gratuities for his recommend- ation of one of the extra whiskies. The Club whiskey should be kept in wood from which it should be drawn, SUB-COMMITTEES 51 say, in about a dozen bottles at a time by the Butler, who should be held responsible for its sale — as he is in fact for all wines and spirits removed from the cellar. In many Clubs it is now the practice for all spirits — Except liqueur brandies— to be supphed in small flasks or bottles with a special Club paper label, so gummed over the cork that the contents cannot be abstracted without tearing the label. Where this is the practice the members of the Club should be specially requested, in their own interests, not to allow a Waiter to serve them with spirits except from these sealed bottles. A proper system of check on the cellar and on the dispense bar, if not already existing, should be inaugurated by the Wine Committee, and it is well worth while for the members of the Committee of a Club to employ a pro- fessional accountant to design such a system and then satisfy themselves from time to time that it is maintained. Forms of Cellar Books will be found in the Appendix. In connection with any check system it must be remembered that there must necessarily be a shrinkage in the case of spirits and wines kept in wood, and this can only be properly allowed for at the annual stock-taking. It is the duty of the Wine Committee to make arrange- ments for the taking of an inventory of the wine, Uqueurs, spirits, ales and mineral waters as it exists on the evening of the day to which the annual accounts are made up, and also for the pricing of the sam^. Some special remarks as to this will be found in Chapter XV, in dealing with the preparation of the Statements of Account to be laid before the Annual Meeting ; but it is advisable that the stock should be taken by an independent Stocktaker, who should be an expert for this purpose. Many of the London wine merchants have a partner who pays special attention to making inventories of wines and pricing them for account-keeping purposes. The pricing of ales, stout and mineral waters is, as a rule, entrusted to the Wine Committee. As regards ales 52 CLubS and stout, it entirely depends upon the consumption as to whether these should be suppUed on draft or only in bottle. When malt liquors are supphed on draft, they should be placed in the charge of the Butler, and a proper check must be arranged so as to ascertain whether each barrel eventually produces the amount which it should according to the price fixed for the sale, leaving a certain margin for waste. In many Clubs it is the practice for the servants to obtain their beer from the Butler at cost price. As regards mineral waters, it is desirable that there should be a good selection of the natural waters, as well as the artificial ones. It is a somewhat curious fact that while at an ordinary Club abroad you can obtain a bottle of almost any well-known natiu'al mineral water, the supply in Enghsh Clubs is usually hmited to one class of Vichy, ApoUinaris and Perrier waters. It is not necessary to keep a large stock of any one water, as the wholesale agents for these various mineral waters are always prepared to replenish Club stock in quite small quantities. The leading makers of mineral waters in England are always prepared to make special arrangements with Clubs for the sake of being placed on the list. This enables Clubs to sell the best mineral waters at such a price that it is unnecessary for any Club to run the risk of injuring its members by suppl3^ng them with artificial mineral waters which may come from contaminated sources. CIGAR COMMITTEE The duties of this Committee are to select the cigars and cigarettes, decide on the quantity of each class to be pur- chased, fix the price at which each class of cigar or cigarette is to be sold to the members, and to exercise a general supervision over the stock, including a proper check on those who have charge of it. Unless there are fixed dates for the meeting of the Committee, it need meet only when specially summoned SUB-CoMMlTTEEg S3 by order of the Chairman, either after he has discovered for himself, or his attention has been called to the fact by the Secretary, that such a meeting is desirable. It is advisable that the Chairman should be a member whose judgment as a smoker can be relied upon. When it is desirable to lay down a stock of cigars, after it is ascertained that the crop of any particular year is a fine one, or when it is necessary to replenish the stock of cigars, the Chairman should, after conference with the Secretary, decide what classes of cigars are required, and the tobacconists should be requested to send in samples. When a purchase of more than one class of cigar is to be made, the samples cannot be tried and the selection made at a meeting, as in the case of wines, as it is quite impossible for anyone — except a very great expert- — ^to form a correct opinion after smoking more than, say, two or three sample cigars. If, therefore, there are more than, say, three samples to be tested, it is advisable for a sample of each kind to be sent to the private address of each member of the Committee, about a week or more before the meeting, according to the number of cigars to be tested. Each cigar should be wrapped up separately with a special mark or number on the cover, with a request that the member, after smoking each cigar, will express his opinion in writing, in order that it may be submitted to the meeting of the Cigar Committee. The cover of each specimen, before being sent out, should also be marked with the price at which it is proposed the cigar should be sold in the Club, leaving the name of the cigar, the name of the supplier and the cost price, a secret until the meeting. On the receipt of the sample cigars, each member of the Committee should, at his leisure, test the cigars according to their classification ; that is to say — he should test all cigars that are to be sold at the same price, one after the other, before testing cigars that are to be sold at any other price. Each cigar should be finished before another is commenced, and under no circumstances should 54 CLUBS a Committeeman fall into the error, a very natural one, of practically keeping two or more cigars alight at the same time for the pm-pose of testing ; as this, after a few whiffs of each, leads to absolute confusion. On the completion of the testing the member of the Committee should send his report to the Secretary giving his opinion on each cigar tested, and also add which cigar of each class he Ukes best. For example, if six samples are sent him, from which the Committee is to select a cigar to be sold at a shilling, he should state which of the six in his opinion is the best, also which in his opinion comes second or third, as it is frequently desirable to have two or three varieties to be sold at the same price. At each meeting of the Committee a list of the cigars and cigarettes in stock, arranged under various brands, crops (i.e., year of growth of the tobacco), and sizes, with the cost price, should be placed before the Committee, which should also have before it details of the sales for the preceding few months. An estimate may thus be formed of the requirements of the following six months or year, and orders for replenishment of stock given. It is easier to keep a check on the Waiters in respect of cigars and cigarettes than on any other article sold in the Club, with the exception perhaps of plajdng cards. A check can be kept either by number in combination with money, or by a money check alone. If the first system be adopted, the number of cigars, which should be given out in boxes as received from the Tobacconists, is entered against the Waiter, and every time they are checked, the money has to be handed in by the Waiter for those con- sumed ; the number of cigars unsold being noted each time they are handed back to him. When the check is by money only, the total selling price of the cigars and cigarettes is entered against the Waiter when handing them to him, and credit is given him for the money handed over by him from time to time. In the latter way there is no necessity to keep any account of the stock. The Waiter is debited in SUB-COMMITTEES 55 the form of a Ledger Account, which may be kept in a small book, with the total selling price and credited with the money received, and the balance at any time against him should be accounted for by making out a stock of the cigars and cigarettes he produces and pricing them at the selling price, he being Uable for any deficiency. If a cigar or cigarette be damaged, it should be taken from the Waiter, who should be given credit therefor at the selling price. This must of necessity happen from time to time as members frequently handle cigars before choosing one, with the result that occasionally the outside leaf becomes damaged and the cigar becomes unsaleable. On the day up to which the accounts of the Club are made up, a complete stock of the cigars and cigarettes should be taken, including in the stock those in the hands of the Waiters. The pricing out of this stock will be dealt with in Chapter XV in dealing with the accounts. LIBRARY COMMITTEE This Committee is entrusted with the general manage- ment of the Library, including the purchase of books and the arrangement and the cataloguing of same, leaving to the Librarian the details connected with these duties. The Library is maintained either by grants made from time to time by the General Committee for the purchase of books etc., or as is the practice in many Clubs, by means of a special Library fee, paid by each member on election to the Club. These entrance fees may be supplemented by grants from the General Committee. The apphcation of the Library Fund, no matter how formed, is left to the Library Committee when the Library of a Club is of sufficient importance to have a special Committee. It is also usual to entrust to the management of the Library Committee, the arrangements with any Circulating Library, including the supervision of the selection of books, which is made either by the Librarian, or in the absence of a Librarian, by the Groom of the 56 CLUBS Chambers or some special Waiter appointed for that purpose. The expenses in connection with the supply of newspapers, the subscriptions to Circulating Libraries and the purchase of magazines, are not, as a rule, charged against the Library Fund, or entered in the accounts under the heading of " Library," but form part of the ordinary expenditiu-e of the Club, as with few exceptions, these purchases are only for the temporary enjoyment of members, although some magazines and newspapers may be bound and kept in the Library. Where a Club has any pretensions to a good Library and it is desired it shall be maintained, it is most important that the Committee should be selected from those members of the Club who are known either to be private collectors, or at any rate to take an intelligent interest in ancient and modern literature. Such members can bring to bear on the subject a knowledge of the various editions of standard authors, and when any new works are published can form a sound opinion as to whether they belong to the class produced in shoals, merely patched up works of other writers, or whether they are works of original research and worthy of being added to the book shelves of the Library. In the early days of a Club, members are usually requested to make some contribution to the Library, with the result that for the purpose of filling the shelves, a number of standard works of reference and frequently a great deal of rubbish is presented, many members taking the opportunity of relieving their own book shelves of surplus books. These works are very acceptable in the first instance, as well-filled shelves naturally make a room look more comfortable in appearance than empty shelves ; but after a Club has been in existence for some years, there may arise the difficulty of finding room for new purchases without the expense of providing additional book accommodation, and there is frequently great difiiculty in finding the necessary extra space. It is most SUB-COMMITTEES 57 desirable, therefore, that from time to time the Library Committee should go through the catalogue and have a judicious weeding out of useless works. The reaUy useful Club Library possesses the last edition of the best works of reference, and also the recognised leading works on special subjects, such as History, Geography, Art, Science, Travels, various kinds of Sport, etc. Where a Club is formed for the members of any special profession, or connected with any special kind of Sport, the Library Committee may then, in addition to the general Library, go in for collecting all the works it can obtain, whether good or bad, on that subject ; in the case of an ordinary Club however, this is not desirable. In every Club Library there should be placed a desiderata book, in which members can make recommendations, and this book should be placed before the Library Committee at each of its meetings, when the same can be considered and purchases authorised, or the recommend- ations can be negatived. In either case the Chairman should place against the entry the result of the Committee's decision. A book should also be kept to record presentations to the Library, in which should also be entered the name of each donor and the date of the presentation. With the object of avoiding purchasing works which may have only a temporary interest, and also to enable members to read current fiction — ^which it is at all times undesirable for a Club Library to purchase — and also for the purpose of enabUng members to read Reviews and Magazines, which the Committee does not care to buy, it is usual to pay a subscription to a Circulating Library. It is desir- able there should be a rule forbidding members to take Circulating Library books away from the Club, and in some Clubs the reading of these books is confined to the Library and Coffee Room. It is the experience of most Clubs, that works belonging to a Circulating Library are frequently missing. This 58 CLUBS arises through the habit some members have of secreting a work which they are in course of reading, so as to ensure their being able to obtain it when they wish, quite regardless of the desire of other members of the Club to read the same book. This is an offence against Club etiquette and in many cases against Club Rules, and it is the duty of the Librarian, or Secretary, or even a Waiter, to report any member whom he may discover indulging in such a practice. The Library Committee from time to time should revise the Ust of Reviews and Magazines, and where it is desirable to keep on the shelves of the Club Library some of the leading Reviews or Magazines, they should be bound and the others disposed of as soon as the Club receives the following issue. When the Club obtains its Magazines and Reviews from a Circulating Library, it can purchase copies for binding after the nm on them has gone off, at a reasonable reduction from the pubhshed price. The books purchased for the Library should either bear a stamp on the title and other pages of the book, or a Club book plate should be pasted inside the cover of every book. The latter practice is preferable from a book lover's point of view, but unfortunately book plates can be removed, not only by members, but also by servants, and the books disposed of ; the only real protection therefore is a stamp, which is unsightly and really spoils the value of the book. It is undoubtedly advisable in the cases of London and other Town Clubs, that aU books should be kept under glass, but tiiis, unfortunately, is almost impossible owing to the great expense. In any case, however, it is most desirable that books above a certain value should be kept in locked-up bookcases with glass fronts, not only for the purpose of preserving their bindings, but to keep the books clean. Certain books — principally illustrated works — are frequently taken from the Club shelves, looked at for a few memonts and then left Ijdng about ; whereas when they are under glass they can be obtained only SUB-COMMITTEES 59 through the Librarian or the Waiter in charge of the Library. In order that a Library may be of real use, it is necessary that a properly compiled catalogue should be available. A catalogue can be kept in a book or by means of a card cabinet. The latter is the more easily kept and in many ways is more suitable for reference. A book catalogue has from time to time to be entirely re-written, or even when kept on the loose-leaf system, when any leaf has been fiHed, it has to be subdivided into two or more leaves. A card cabinet practically lasts for ever with very little trouble. In either case there should be a separate catalogue for authors and subjects. The Library Committee either can have fixed days for meeting, or can be summoned by the Chairman or Secretary whichever is preferred, and at each meeting, after the minutes of the previous meeting have been read, the Librarian or Secretary should submit the desiderata book and presentations book, and bring up any recommendations of his own for the purchase of books. It is also very desirable that there should be obtained from the bookseller to the Club, for the inspection of the Committee, copies of new works which, in the opinion of the Librarian, should be purchased by the Club ; it is also open to any member of the Committee to instruct the Secretary to arrange for a copy of any book, which in his opinion is suitable, to be exhibited at a Committee meeting. In Clubs where every member is required, on entering, to give a money donation to the Library, or where the General Committee from time to time votes sums to be placed at the disposal or the Library Committee, there should be placed before each meeting of the Library Committee, a statement showing the balance in hand at the date of the previous meeting, the amount since received, and the expenditure on books during the period, so that the Committee may know the amount available for the purchase of new books. If it be the practice for the 5— (1322) 60 CLUBS Committee to purchase books out of the general funds of the Club, there should be reported to the Committee the amount available from the last grant, and the Librarian should also state whether it is desirable to request the General Committee to make a further grant. As already explained, it is not usual to charge against the Library funds any expense in connection with Newspapers, Reviews or Magazines, even although some of the Reviews and Magazines may be kept and bound for the permanent use of the Library. It is the practice, however, to charge against the Library grant any expense in connection with the binding and re-binding of books, and the deciding on the binding or repairing of bindings, is a matter which falls within the scope of the Library Committee. BILLIARD COMMITTEE There is usually entrusted to this Committee the complete control of the one or more Billiard Rooms which the Club may possess, and in the case of a new Members' Club it would be advisable to appoint a Billiard Committee, whose duty would be to make recommendations for the purchase of the bilUard tables, and for the fitting up and furnishing of the Billiard Room or Rooms, for the consideration of the General Committee. This Committee would, after considering the recommendations, decide on the outlay to be incurred and give the necessary instructions themselves, or request the Billiard Committee to carry out its scheme either with or without modification. The regulations for the Billiard Rooms should prescribe the hour at which each room shaU be opened for play. The hours vary, some Clubs opening the Members' Room as early as ten o'clock in the morning, while others do not aUow it to be opened until noon ; the regulations should also prescribe the hour of closing the rooms. In London Clubs 2 a.m. is the usual hour for the Members' Room to be closed, after which it is not permissible for a SUB-COMMITTEES 61 new game to be commenced, and all play is required to stop, say at 2-15 or 2-30. In some Clubs where play is permitted beyond this hoiir, the members playing have to pay a very heavy fine, commencing say at half-a-guinea, for pla3dng up to 2-45, a guinea for the next quarter of an hour and so on, some definite time being fixed when under no circumstances may the room be kept open. It is the practice for Strangers' BiUiard Rooms to be closed earUer. It is most desirable that during the whole of the time a Billiard Room is open a Marker should be in attendance. The Markers are very frequently chosen from the Waiters of the Club, and in some Clubs they are required to do a certain amount of waiting at breakfasts, luncheons and dinners, while in other Clubs the duties are strictly confined to marking. The selection of Markers should be left to the BiUiard Committee, and as a rule they should be fairly good players, so that should a member desire a game and be unable to find another member to play with him, he can call upon the Marker to do so. The payment for playing billiards varies considerably even in London Clubs ; in some of the older Clubs no charge whatever is made for the use of the table. In some Clubs a box is provided into which, before any member plays his first game for the day, he places a sixpence or a shilling. This . payment entitles him to play for the rest of the day, as opportunity may occur, it being a rule in all Clubs that a member may not play more than one game of biUiards of a hundred up, or more than two games of fifty up, if any other member wishes to play. In many Clubs the same practice prevails as in the BiUiard Rooms of hotels and other pubUc rooms, of making a separate charge for each game of biUiards and each game of pyramids. As a rule pool takes precedence of aU other games, so that if the requisite number of members are waiting to play pool, they are entitled to do so as soon as the game in hand is completed, which game must be limited to either fifty or a hundred up, according to the Rules of the Club. 62 ' CLUBS Where money is placed in a box, it is the duty of the Marker to see that each member pla3dng, deposits the prescribed sum before commencing his first game, and the Marker should immediately enter the member's name in a book kept for that purpose. It is advisable that this duty should be thrown upon the Marker, as it is practically impossible to ensure that members will write their own names in this book. When the members have to pay for each game, a register of payments should be kept by the Billiard Room Marker — a form suitable for which will be found in the Appendix. The regulations as to the admission of strangers into the Billiard Rooms of Clubs, vary. In many of the London Clubs there is one room exclusively reserved for members, a separate room or rooms being open to strangers. If strangers are allowed to play in the Members' Room, the payment may be the same in amount for strangers, or a higher charge may be made. In any case, however, it should be a rule that members should not only be respon- sible for these payments, but that they should themselves pay for their guests, as it would be quite contrary to Club etiquette for a stranger to pay for his own game. When there is a separate Billiard Room for strangers, it is not usual to allow it to be opened until after luncheon, and in many Clubs it is the practice that only strangers who have had either luncheon or dinner with members, are permitted the use of the Billiard Room. At the same time, there is undoubtedly a tendency to allow members to introduce strangers under much easier conditions than was formerly the case, and as a result, some Clubs, especially in the country, allow strangers to play billiards without making 'it a condition that they shall first of all have partaken of a meal. It is the invariable rule in Clubs, that a stranger may play billiards only when accompanied by the member introducing him, although it is not necessary the member himself should play. Members of a Club can, as a rule, use a Strangers' Billiard SUB-COMMITTEES 63 Room even if they are unaccompanied by a stranger, and it is open to the Committee, when framing special rules for the Strangers' Billiard Room, either to prescribe that a member accompanied by a stranger shall have the first claim on the table on the conclusion of a game, or to prescribe that members accompanied by strangers shall have no special privilege. In practice, however, this would not work well, and it naturally seems contrary to ordinary courtesy that a stranger introduced into a room by a member should not have priority of plajring before members unaccompanied by a guest. In settHng the regulations, for both Members' and Strangers' Billiard Rooms, the time of the attendance of Markers must be laid down. This is a matter of some importance as it concerns the finances of the Club. A Marker cannot be expected to be efficient if his hours of attendance are unduly long, and if a Billiard Room be kept open from one o'clock in the afternoon until two o'clock, or later next morning, it is quite obvious that two Markers will be requfred for each table, and very little, if any, other work can be expected from such Markers. The Marker must be held responsible for keeping the table and accessories in order, including the ironing of the cloth, the re-tipping of cues, and watching the players, so that if the cloth be cut, he can at once identify the member or stranger, and see that the member who is responsible pays the proper fine. It is for the Bilhard Committee to suggest to the General Committee, what refreshments should be served in the Billiard Room. It is the custom to supply any kind of drinks served in the Club ; but the practice as to eatables varies — as a rule refreshments in that respect are hmited to sandwiches, or to food usually supphed with afternoon tea. As previously stated, in the case of a new Club it falls to the lot of the Billiard Committee to select the billiard tables, also to suggest the manner in which the rooms should be furnished as regards fittings, furniture and 64 CLUBS decorations, and in the report it should also advise the General Committee as to whether, in its opinion, writing accommodation should be provided, and if so, suggest the necessEiry tables. Unless a Billiard Room be so large that it can accommodate writing tables comfortably in addition to the ordinary settees, arm-chairs, etc., it is not advisable to allow writing in a BiUiard Room. Smoking is always permitted in BiUiard Rooms and it is therefore desirable that a separate supply of cigars and cigarettes should be kept for this room and put in charge of a special Waiter. Many biUiard players have their special fancies as to whether the balls for billiards, pjnramids, and pool shall be made of ivory or made of some composition resembling ivory, such as bonzoline, but the general practice is for the billiard balls to be made of ivory, and the balls for pyramids and pool to be made of some artificial ivory. The receipts of the Billiard Rooms should be locked up at night, and taken to the Secretary's office every morning to be entered in his analysis of the Takings Book under the heading of " Billiards." CHAPTER IV THE SECRETARY The Secretary is the principal executive officer of the Committee ; his duties are to attend the meetings of the Committee and of the sub-Committees, to record the minutes of the Committee and sub-Committees, and unless a clerk is engaged for that purpose, to keep the Books of Account and of Registry. The Secretary also, as a rule, engages and dismisses servants, and where a Steward is not kept, superintends generally the catering of the Club ; gives orders to the tradesmen ; checks the tradesmen's accounts, and acts as manager of the Club, subject only to the control of the Committee. Previous to every meeting of the Committee, the Secretary should send to each member a notice of the meeting, accompanied by an agenda containing the various matters proposed to be placed before the Committee. He should then enter in an Agenda Book, or on an Agenda Paper, on the left-hand page, the same particulars and also any other matters which usually come before every Committee, leaving the right-hand page for the Chairman's notes. The Agenda Book or Paper may be in the form given in the Appendix. The Secretsiry should also prepare for the Chairman a statement showing the position of the banking account, commencing on the left side with the balance brought from the previous statement, the receipts from various sources, such as entrance fees, sub- scriptions, takings for provisions, wines, liqueurs, billiards, etc., while on the other side should be set out the pa3mients under proper headings, finishing with the balance shown in the Club's Cash Book. Certain books and statements referred to later on should also be laid on the table for the inspection of the members of the Committee. 65 66 CLUBS In his attendance on the Committee, the Secretary should take his own notes of what transpires, as it is very unsafe for a Secretary to rely on notes made by the Chairman on his agenda. Many Secretaries have for their own use an exact copy of the Chairman's agenda. The Secretary should also record the names of those present at the Committee — ^unless a Committee Attendance Signature Book be kept, which is not the universal practice. He should also adopt the same plan in connection with his attendances on all sub-Committees, and it is very desirable that each sub-Committee should have its own Agenda Book, instead of there being one general Agenda Book for tlie sub-Committees. It is part of the Secretary's duty to draw up a Report after sub- Committee meetings, and each Report should be signed by the Chairman of the sub-Committee and presented to the following meeting of the General Committee. After the Secretary has read the minutes of the preceding meeting and they have been signed by the Chairman, and any business arising out of the minutes has been dealt with, he should then read the Financial Statement, referred to in Chapter II, submit cheques for pa5TTient, and then read his report of the business done by the Club since the last meeting, including a Statement showing the result of the working of the Kitchen. This Statement is of the greatest importance, as it wiU show, week by week, whether the working of the Kitchen has been satisfactory or otherwise. A very common form of Report at present in force amongst London Clubs, is drawn up as follows : — The total cost of the food, as distinct from that of wines, etc., is set out, and from this total is deducted the takings in respect of the provisions for the week. The balance obtained is divided by the number of servants in the Club, and there is added a statement to the effect that the result shows the cost for the week of the food of each servant. This result is compared with the average result of some preceding period, and unless there is a THE SECRETARY 67 great variation, it is assumed the Kitchen has been properly managed. Although this very often works out as a fair indication of the result of the Kitchen trading, it can sometimes be most misleading, and the best way of showing the real working of the Kitchen is to adopt the following method : — Ascertain the actual purchases of the week in respect of food, deduct therefrom the estimated amount of what it costs to feed each servant per week (such as, for example, 8/- per week per servant) multiplied by the number of servants, when the actual cost of food consumed by the members wiU be ascertained. Deduct this cost from the takings for food during the week, which will show the profit, then ascertain what percentage the profit bears to the price obtained for the food consumed by the members, and a comparison of the percentage week by week is the best guide that can be obtained for ascertaining whether the Kitchen is being managed economically or not. Abso- lute accuracy cannot be attained even by this method of calculation, for if the takings of a week include those of, say, one or more large dinners at which expensive dishes have been served, the percentage will be unduly high. It also has to be assumed that the stock of uncon- sumed food is the same at the end of each week as at its commencement. Notwithstanding this assumption, it will be found after a few months' experience, that if the Kitchen management has been good the percentage of profit will vary very slightly, and therefore when any fall of importance in the percentage takes place, the Secretary should at once proceed to investigate, and be able to report the cause to the Committee. After the Committee has disposed of the Financial Statement, the Secretary should then submit the other matters in the order in which they are placed on the Chairman's agenda, including the Reports of sub-Com- mittees which, as a rule, are placed on the agenda after the ordinary routine work and before any special matter 68 CLUBS requiring the consideration of the Committee, is brought forward. It frequently happens, however, that a member of the Committee may be specially interested in some matter to be considered, and for private reasons has to leave before it may come up for discussion in the order of the agenda. In such a case, if the member has intimated this to the Secretary, the latter would naturally suggest to the Chairman that this business should be Considered out of its turn. It is the practice among members of a Committee to fall in with a suggestion of this nature for the convenience of a brother member. When there is a permanent Chairman of the Committee, it is very desirable for him to make a practice of interviewing the Secretary a short time before the Committee meets, so that he may be well posted up by the Secretary in any special matters that may come up for discussion. Where the Secretary has received any important communication in writing, either from a member of the Club or from any person, affecting the working of the Club, which has to be considered at the following meeting of the Committee, the Secretary should supply the Chairman with a copy of such correspondence and also of any reply he may have thought it desirable to make, without waiting for the Committee meeting. This gives the Chairman an opportunity of considering the matter, and as it is the practice of all Committees to look to their Chairman for guidance, especially where he has served on the Committee for any length of time and may therefore be supposed to have special knowledge, it is a great advantage for the Chairman to be fully acquainted with the details of any matter that is about to be discussed, before he goes to the meeting. At the same time, it must be remembered that every member has a full right to express his opinions. Where there is no permanent Chairman this cannot be done, and it then becomes necessary for the whole matter to be gone into by the Committee without the advantage THE SECRETARY 69 of any member of the Committee having previous knowledge of it — ^which is one of the disadvantages of there not being a permanent Chairman. After the conclusion of each meeting, if any special instructions have to be at once given to the Steward, or Chef, or any servant, the Secretary should at once summon them and communicate the decision of the Committee. As soon as convenient after the meeting, usually the following morning, the Secretary should draw up the minutes of the meeting, assisted by the notes made by the Chairman on his agenda and the notes he has himself taken. Very many Secretaries of Clubs, as a result of not having had a proper training for this class of work, make the minutes unnecessarily long and prosy ; the art of drafting good minutes is to condense them as much as possible, without omitting any transaction of importance. It is not necessary to record the details of discussions which result in the approval or rejection of a resolution, in many cases it is sufficient to record the resolution as passed. At the same time it may be very convenient to have recorded on the minutes a few pertinent observations that may be made prior to putting the resolution to the vote ; as a rule, however, this is not necessary. It is not even necessary to put on the minutes the names of the pro- posers and seconders of resolutions ; it is sufficient to record the fact that the resolution has been passed. (Specimen forms of resolutions will be found in the Appendix.) It may occasionally happen that when a resolution which may involve a great change of poUcy, involve the Club in some special liability, or put an unusual responsi- bility on the Committee, is passed by the Committee, one or more members may disapprove, and wish their dissent recorded on the minutes. This a member has undoubtedly a right to require, and the Secretary should be careful to take a note of an objection of this nature, and when drafting the minutes, record the fact that such member or members voted against the passing of the resolution. 70 CLUBS Shotdd the Secretary at any time find himself in a difficulty as to the wording of a minute, it is very advisable that he should draft it and submit it to the Chairman of the meeting, or if he cannot obtain an interview with him, to submit it to some other member of the Committee in whose tact and discretion he may have confidence. Should the Secretary's handwriting not be good enough for the writing up of the Minute Book, he should draft the minutes and have them copied by his clerk, as minutes ought to be easily read, and a reference has frequently to be made to past minutes. It is very desirable that the Minute Book should be provided with an index, which may be kept either at the end of the book, or preferably in a separate book. It is not necessary to index matters of routine, but an index which extends over a long series of Minute Books containing references to special matters, such as the building of the Club, the lease of the Club, Insurance, Special Committees, appointments of principal officers such as Secretaries, Stewards, etc., will be found very useful for reference purposes. The Secretary should place on the Committee Room table previous to the meeting, the Cash Book written up to date, the Bankers' Pass Book or Pass Books, and what is known as a " Reconciliation Account," that is a Statement agreeing the balance as shown in the Cash Book with that shown in the Current Account Pass Book. It should be considered the duty of one member of the Committee to examine these books and statements, and be prepared to report to the Chairman when he announces to the meeting the state of the Banking Account, that he has checked it and that the balance of the Cash Book agrees with that of the Pass Book. There should also be placed on the Committee Room table, copies of the Rules and Bye-laws, Lists of Members and the Candidates Book. The duty of keeping the Candidates Book usually THE SECRETARY 71 devolves upon the Secretary. There are two forms — one in which there is only a line left for the insertion of the name of the candidate, the names of the proposer and seconder, the date on which his name is entered, and another column in which can be inserted the date on which he is elected or on which his name may be withdrawn or on which he is black-balled. This book is sufficient for the purpose, if a notice of the ballot for the election of the candidates is placed in one of the public rooms a week or ten days before the ballot. A separate card for each candidate should be suspended, so as to afford an opportunity to members who are acquainted with the candidate to write their names on his card. This card is a guide to those balloting, whether the ballot be that of the Committee only, or whether it is open to all members of the Club. Where, however, this is not the practice, it is much more desirable that the Candidates Book should be designed so as to allow one or two pages for each candidate which, in addition to giving the names of his proposer and seconder, will also contain his private address, the names of any other Clubs to which he may belong, and the space left can be utiUsed by his friends for what is known as " underwriting " him, i.e., writing their names in such space as an indication of their support of his candidature. In a Candidates Book of this description it is most desirable there should be printed on each page, a special request that no member of the Club will underwrite a candidate unless he is personally acquainted with him and can confidently recommend him for election. In many Clubs the practice prevails that any member can under- write a candidate at the request of other members, with the result that the Ust of names on a candidate's page is of no real assistance to the Committee or the members, as the case may be, at the time of the ballot. The Secretary is responsible for the proper keeping of 72 CLUBS the Books of Account. In a small Club it may form part of his duties to write them up, but in most Clubs he is provided with a derk who does this detail work under his supervision. Books of Account may be divided into two classes, namely : — 1. Registry or Statistical. 2. Financial or Account. The Statistical Books usually consist of : — 1. Register of Members and Subscriptions. 2. Register of Debentures (if any). 3. Register of Servants. 4. Stock Books. The Financial or Account Books usually consist of : — 1. Cash Book. 2. Petty Cash Book. 3. Invoice Book. 4. Takings Book. 5. Ledger. Register of Members. — ^This book should also contain a record of the subscriptions, so that it can clearly be shown at any time if any member is in default. It should be divided into alphabetical sections with index letters cut in the side, and may be ruled with columns having printed headings for : — 1. Name of Member, 2. Address, followed by a number of columns, according to the size of the book, each column headed with a year, which will be a cash column by itself, or a date and cash column. In the latter should be entered the subscription paid by each member, as taken out of the Cash Book, and in the former, the date when paid. These date columns should be followed with a " Remarks " column in which can be inserted the date of resignation or death of a member. Register of Debentures. — ^The best plan is to have this book printed with consecutive numbers on the left- hand side, giving one or more Unes for each debenture ; THE SECRETARY 73 then should follow a column for the name of each debenture holder and his address. If the debentures are fuUy paid up on application, or the register is one to replace an old one and the debentures are fuUy paid, no cash columns are necessary ; but if the debentures on being issued have to be paid up by instalments, then there should be a cash column or columns to show the payment of each instalment. In any case there should be a column for remarks, to show any transfer of debentures, or if the debentures are drawn periodically for repayment, there can be entered the dates when they are drawn and when paid off. The object of having more than one line for each debenture is that in the event of a transfer, the names of the transferees can be placed on the second, third, etc., hnes. If the debentures are not kept in consecutive numbers, it is necessary after a number of transfers and drawings have taken place, that to ensure accuracy the Secretary should check the total value of the debentures shown by the Register to be stiU in force, and satisfy himself that it agrees with the total value as shown in the last Balance Sheet. Register of Servants. — This book, although not always kept, is a very desirable one for reference purposes, and should have the following columns : — 1. Name of Servant. 2. Date of Engagement. 3. Particulars of references. 4. Wages. 5. Remarks. — In this column should be entered the date of the servant leaving the Club, reason for leaving, date of death, etc., etc. Stock Books. — ^There should be separate Stock Books kept for : — 1. Wines. 2. Liqueurs and Spirits. 3. Bottled Ales, Cider, etc. 74 CLUBS Each Stock Book should be ruled in narrow columns with the name and number of the bin of bottled wines, the names of liqueurs and spirits, and the name and- size of bottles of ales and mineral waters, and there should be printed on the side, leaving the requisite space — " Stock on Hand," " Added," " Consumed," at intervals down the pages. A form for this book will be found in the Appendix, and it is impossible to understand the following explanation without the form being open. It will be seen that each Stock Book should commence with the stock on hand, at any given period. On the next Hne will be placed goods as they come into stock, then the addition of the stock on hand and the amount added shoidd be placed in the proper column, and underneath the word " consumed " the consumption say of the week or month which, when deducted, will give the stock on hand. This operation should be continued until the date on which the accounts are made up and the stock taken. The result of the stocktaking should practically agree with the stock shown in the Stock Book. It is also very useful to have annexed to each " Consumed " a cash column running across the page, in which the cost price of wine consumed can be placed ; each cash column is necessarily altered each time the balance is brought down to the new stock on hand. In this way, when the accounts are made up on the balancing date, the value shown in the Stock Book should practically agree with the value shown by the stock as taken. The Stock Book thus affords a means of checking the stock, and the money value placed upon the stock. The Financial or Account Books may now be considered. Cash Book. — This Book can, if desired, have special cash columns in addition to one for the date and for particulars, such as the following : — 1. Entrance Fees. 2. Annual Subscriptions. THE SECRETARY 75 3. Supernumerary subscriptions. 4. Takings. 5. Total. The total column will contain the addition of the pre- ceding columns, either daily or weekly, according to the practice of the Club, each total agreeing with the amount paid into the Bank, so that the items in the total colimin wiU always agree with the corresponding entries in the Bank Pass Book. There is no necessity to have any columns on the payments side of the Cash Book beyond the ordinary ones of : — 1. Date, 2. Particulars, 3. Ledger Folio, and two cash columns, the outer cash column con- taining the amount on the face of the cheques, and the inner cash column the amounts of any items where the face value of a cheque has to be charged against two or more Ledger Accounts. The Cash Book should be balanced, and a Reconcihation Statement prepared of the balance shown in the Cash Book, and the balance shown in the Bankers' Pass Book, or Bankers' Certificate of the balance, should be laid on the Committee Room table at each meeting. It is not desirable to rule off the Cash Book on each occasion and bring down the balance, as this is only necessary after the close of business on the last day of each month or of each half-year. With the exception of entrance fees and subscriptions, which may be posted in total to the credit of the Ledger Account, the other items in the Cash Book, on both the receipts and payments side, should be posted direct to the proper Ledger Account. Petty Cash Book.— This Book may be kept in columnar form and may be ruled with the following columns : — 6— (1522) 76 CLUBS Receipts 1. Amount. — This column should show only the amount of cheques drawn for round simis for petty cash on the General Banking Account, as without exception every kind of receipt should be paid into the Banking Account of the Club and not retained for Petty Cash disbursements. 2. Cash Book folio. 3. Date. — ^This date column may be used for both receipts and payments. Payments.— The payments columns may be ruled as follows, and should follow the date column on the same side of the page, for as there are many more columns for pay- ments than receipts, it is undesirable that the whole of the left-hand side of the Petty Cash Book should be devoted to receipts :— 1. Particulars, 2. Total, 3. Provisions, 4. Servants' beer allowance, 5. Wages, 6. Postages, 7. Stationery, 8. Cleaning and repairs, 9. Newspapers and periodicals, 10. General Expenses, and about half-a-dozen extra cash columns, so as to allow for the entry of other particulars not included in the foregoing list, but which the Committee of the Club may wish to have shown in a separate account. Some of the suggested columns may not be necessary for every Club. At the end of each month the columns on the payments side should be added up, and the totals posted to the debit of each account in the Ledger. Invoice Book. — ^This book may be kept in columnar form. The amount of each invoice should be entered THE SECRETARY 77 at once in the proper column, and if necessary, the amount can be split up so as to bring each class of goods into its proper column, care being taken that the total amount divided among several columns agrees with the total of the invoice. The amount of each invoice should be at once passed to the credit of the tradesman under his name in the Ledger, but the items need only be debited to the Impersonal Ledger Accounts from the total of each column either monthly or quarterly, as desired by the Committee. The Invoice Book may have the following columns : — 1. Number of Invoice. 2. Date. 3. Name. 4. Ledger folio. 5. Wines. 6. Liqueurs. 7. Ales. 8. Minerals. 9. Cigars and Cigarettes. 10. Fuel. 11. Lighting. 12. Printing and Stationery. 13. Library. 14. Newspapers and Periodicals. 15. Repairs and Maintenance. 16. Linen, Glass and Plate. This column can be split up into three if desired. 17. Cards. 18. General Expenses. 19. Rent, Rates and Taxes. 20. Miscellaneous. A few additional blank columns will probably be found useful, should it be decided later on to have some further sub-divisions. Special purchases of furniture can be placed in the Miscellaneous column and posted direct to the debit of the Impersonal Account. 78 CLUBS Takings Book. — ^This book should record the daily takings of the Coffee Room and the other rooms of the Club in which meals or refreshments are supplied to members. It is usual to enter the business done at luncheons and dinners in a separate book, the miscellaneous receipts being included either in the Luncheon Book, or again in a third book. The Takings Book or Books may be ruled as follows : — 1. Number of Bill. 2. Name of Member. 3. Dinners (or Luncheons). — In this column should be placed the amount received for food, including table money. 4. Wines. 5. Liqueurs and spirits. 6. Teas and Coffees. 7. Minerals. 8. Bottled Ale, Beer, Cider, etc. 9. Sundries. 10. Total amount of Bills. With the exception of the first two columns, the remainder are cash columns representing the takings in respect of each member, which are placed opposite his name. These columns can be added up each day and the totals carried into a monthly Abstract Book with a page for a month and a line for each day ; or the takings may be posted to the Ledger in any way which the Committee may desire. It is advisable for the Secretary, at the conclusion of each Committee or sub-Committee meeting, to draft and then settle his minutes before copying them into the Minute Book, or write them in himself without a draft. If he does not make this his practice he is very liable not only to overlook some point himself, but also to have the correctness of his minutes called in question by some member of the Committee who may THE SECRETARY 79 have taken a keen interest in a proposal, and have remembered better than the Secretary the actual decision come to. In connection with the Secretary's ordinary routine work it is desirable that on his arrival at the Club in the morning, he should attend to the correspondence. As a rule, he need not reply to letters until later in the day, and it is necessary that as early as possible he should confer with both the Steward and the Chef with reference to the day's arrangements in their respective departments. The Chef should attend on him with his proposed menus for the luncheons and dinners of the day and for next morning's breakfast. This is a much more important matter than many Secretaries appear to consider it, as unless the Chef is very exceptional, it is not wise for the Secretary to take for granted that all his duties wiU be performed ef&ciently and leave the compilation of the menus to him without supervision. The Secretary should compare the drafts with those of the menus of the previous few days so as to ensure there being sufficient variety, and that those members who have luncheon or dinner regularly, shall have no justifiable cause for complaint of the monotony of the diet. When a member is giving a special dinner to a number of guests, either in the Coffee Room or in a private room, the Secretary should confer with the Chef, and practically make himself responsible for the dinner as regards food, wine, dessert and the table decorations, so that it shall reflect credit on the Club and give satisfaction to the member giving the dinner. The Secretaries of many Clubs take very special interest in these dinners, and it is in this way that certain Clubs earn a reputation which is a great advantage to the finances of the Club, not only in the matter of special dinners, but also in inducing candidates to come forward for election. Having settled the menus for the day with the Chef, the Secretary should then walk through the Club and call 80 CLUBS the attention of the Steward, and if necessary, that of any Club servant to any detail which, in his opinion, is not receiving proper attention — ^in fact, it is advisable for the Secretary to do this two or three times a day. In many Clubs no Steward is kept, in which case the principal duties of this office fall on the Secretary, and many Secretaries prefer to accept this responsibUity. By the rules of most Clubs any members whose subscriptions are in arrear a month after the date on which they fall due, are required to pay a fine, usually One Guinea, and if the subscription and fine are not paid within two months from the due date the defaulter ceases ipso facto to be a member of the Club. Although not required by the Rules of the Club, it is the practice of Secretaries to send a reminder to members in arrear about a week before the fine becomes payable, and also another reminder in the following month, if the subscription together with the fine have not then been paid. Members should be requested to pay their subscriptions direct to the Bankers of the Club, but many members object to this and prefer to draw their own cheque and receive a formal receipt from the Secretary, although Bankers as a rule send a member what they call their accountable receipt. When a member ceases ipso facto to belong to the Club, the fact should be reported by the Secretary to the Com- mittee at its next meeting and an intimation sent to the member. If the Club Rules allow a member to rejoin on giving a suificient reason to the Committee for his default, and on pajmient of his annual subscription and fine, and a defaulting member wishes to be re-instated, the matter should be placed on the agenda for the following Committee Meeting. It is usual for a Committee to reinstate a member if his explanation is considered satisfactory, such as absence abroad, illness, etc. The Committee naturally looks to the Secretary, without waiting for complaints from members, to bring before it any matter which he may think unsatisfactory THE SECRETARY 81 in connection with the working of the Club, and which he cannot remedy himself without their authority. He should report to the Committee any of the principal officials, such as the Steward or the Chef, head Waiters, etc., if, in his opinion, they are not performing their duties properly. With regard to ordinary Waiters, the Secretary should have power, if not to dismiss them, at any rate to suspend them, bringing their case before the next meeting of the House or General Committee. Shortly before the date fixed for the first election of candidates in the new session, the Secretary should go through the Candidates Book and write to the proposer of each candidate, informing him that such candidate will shortly come up for election, and before doing so the Committee requires to know whether the candidate wishes to proceed to the baUot. In Clubs where there is a long waiting Ust, many candidates change their mind after their names have been entered in the Candidates Book, and it is very annoying when, after the names of candidates have been suspended in the Club rooms prior to the date fixed for their ballot, several withdrawals take place. The residt of this is that the ballots which should be got over in three or four meetings, may take up the time of five or six. If the precaution recommended be acted upon by the Secretary, those candidates wishing to withdraw have an opportunity of doing so some time prior to the meeting, and the Secretary is able to place upon the agenda for ballot, only candidates whom it is known will join the Club should they be elected. The Secretary must be careful to carry out all the formaUties required by the Rules or practice of the Club in connection with the ballot. Where letters are required from the proposers and seconders giving full information as to candidates, and pledging themselves, where necessary, to their political opinion, the Secretary should take steps to ensure such letters being received before 82 CLUBS the date of ballot. In the case of a members' ballot, the Secretary must comply with the Rules, such as those requiring that the names are to be suspended a sufficient time before the date of the ballot, and carry out the ballot in accordance with the suggestions laid down in Chapter II. The checking of the weekly books of the tradesmen is usually left to the Steward, but where there is no Steward it naturally devolves upon the Secretary, as weU as the other duties referred to in Chapter VI. The Secretary must keep himself weU acquainted with both the Rules of the Club and also its Bye-laws, and should he think it desirable that new Rules or Bye-laws should be passed, or that existing Rules or Bye-laws should be altered, he should call the attention of the Committee thereto. CHAPTER V THE LIBRARIAN As the name implies, the duties of a Librarian are in connection with the Library of the Club, and such duties may be summarised under the following headings : — 1. To act as custodian of aU books and prints in the Library. 2. To keep himself acquainted with current literature so as to be able to recommend suitable purchases for the consideration of the Library Committee. 3. In the case of a new Library, to make a catalogue of the books, and in all cases to keep the catalogue up to date. 4. To select for reading purposes by the members, from those Circulating Libraries which supply the Club with cmrent literature, such books which it is not considered desirable to buy for the Library. 5. To keep the Accounts of the Library Special Fund, if any, if such be not kept in the Secretary's Office. 6. To attend meetings of the Library Committee. In his capacity as custodian of the books and prints in the Library, it is the Librarian's duty to have the books arranged on the shelves or in book-cases in a systematic manner, so that all books relating to the same subject may be found by the members as close together as circum- stances will allow, having regard to the height of the books. From a point of view of neatness, however, it is advisable that books of the same height should be kept together, as no matter how convenient it may be for books on one subject to be on a succession of shelves in the same book- case or division, it is extremely unsightly for books of different heights to be arranged in the same row. The Librarian should frequently inspect the shelves of the Library book-cases for the purpose of ascertaining if any books are missing, and when such is the case the missing book should at once be sought for, and when 83 84 CLUBS found replaced on the shelf. In the event of a missing book not being found after a careful search, a notice should at once be placed in the Library and in another of the principal rooms of the Club, calling the attention of the members to the fact that such book is missing, and asking for it to be returned. If, however, the book be not restored, the matter should be reported to the Library Committee who will consider whether any other steps should be taken to find the missing voliune, or whether the Club should purchase another copy. The question of making purchases for the Library depends to a great extent on the funds available, also on the class of Library and the hterary taste of the members. It may be safely assumed that where there is a Librarian kept, the Library is of a certain importance, and that the members make use of it. It is consequently the duty of the Librarian to keep himself acquainted with current literature for the purpose of recommending to the Committee purchases of standard works published from time to time ; also to peruse the catalogues of second- hand booksellers with the object of obtaining copies of earlier printed works which may be suitable for the purpose of filling up lacunae in the Library. This is, perhaps, the most interesting part of a Librarian's work, and is a matter in which an experienced Librarian is of great use in the formation and keeping up of a first-class Library. In dealing with the duties of a Library Committee, reference was made to the fact that a properly compiled catalogue is a necessity in a Library which is to be of use to its members, and it was there pointed out that the catalogue can be kept either in a book or books, or in a card cabinet. In either case it is the duty of the Librarian first of all to compile the catalogue where none exists, and in all cases to keep it up to date. Whether the catalogue be in book form or in card index form, there are several methods of classification. In some catalogues THE LIBRARIAN 85 the system is followed of having authors' names mixed up with the titles of the books in strict alphabetical order ; in other cases the catalogue is divided into two parts : — 1. An alphabetical hst of authors ; and 2. A Ust of subjects, under each division of which the names of authors are again entered in alphabetical order. In large Libraries this is undoubtedly the most con- venient practice, as otherwise it is exceedingly difficult for a member who wishes to consult a number of works of reference oh some subject to find them, if he does not happen to know the names of the authors of the various works. Where the Library contains, in addition to printed books, a collection of manuscripts, prints, maps, journals and other pubhcations of the numerous scientific, literary and other Societies, several special catalogues may be kept. When the catalogues are in book form, each catalogue, after having been once compiled, has to be kept up by the insertion of slips as books are purchased. This necessitates blank places being left, the Librarian making the best estimate he can for the spaces throughout the catalogue. As a result the catalogue after being in use for some time, becomes overcrowded in parts, and the slips have to be placed out of order, which is inconvenient for reference. This inconvenience can, however, be avoided by having a loose leaf catalogue, which allows the addition of blank pages whenever required, and moreover, pages on which the books are out of alphabetical order, can be destroyed and new ones inserted in their place. This is impossible in a catalogue bound in the ordinary way. In the case of a card catalogue, each slip when pasted on the card can be inserted at once in its proper place in alphabetical order, and for this reason many persons prefer the card cabinet catalogue. Nearly all Clubs, no matter how good their Library may be, subscribe to one of the Circulating Libraries, so 86 CLUBS that the members may have at their disposal works of fiction and other current Hterature, which is not considered of sufficient importance to buy for the Club Library. The Librarian should ascertain what class of books the members most demand, and ensure that the table on which the Circulating Library books are placed is supplied with the class of literature in most frequent request by the members. A book should be kept in which members can enter the names of books which they would Uke obtained from the Circulating Library for the purposes of reading. When members are required on election to give a donation to the funds of the Library, or where a special sum is placed at the disposal of the Library Committee for the purchase of books, instead of each invoice for book purchases being placed before the General Committee and paid by them in the same manner as the tradesmen's accounts, it is the practice in many Clubs for the Librarian to keep the accounts of the receipts of the Library Fund and the pajmients made thereout, in which case a special Cash Book must be kept for the purpose. There should also be a separate banking account and the Cash Book and Bankers' Pass Book should be placed before the Library Committee at each meeting. The Librarian should be in attendance at the meetings of the Library Committee for the purpose of dealing with that part of the business relating to the purchase of books, and it is his duty to bring forward recommendations as referred to in the Chapter dealing with the duties of the Library Committee. As a rule, it is the duty of the Secretary to attend all Committees, in which case he will take notes of the proceed- ings of the Library Committee, and write up the minutes and prepare the reports for the General Committee, but in some Clubs it is the practice for this to be done by the Librarian, in which case he must make himself acquainted with these duties as set out in the Chapter dealing with the duties of the Secretary. CHAPTER VI THE STEWARD In clubs where the Steward is entrusted with the full duties appertaining to his of&ce, the position is perhaps the most difficult of all appointments to fill, as it requires a com- bination of many good quaHties seldom found in a single individual belonging to the class from which stewards are usually drawn. The Steward of a Club is under the Secretary, but, at the same time, he has a very distinct set of duties pertaining to his of&ce, as he is practically the superintendent of the members of the staff, with the exception of the Secretary and Librarian, and of any clerks who may be in the Secre- tary's Office or who may act as assistants to the Librarian. In many cases the Steward is entrusted with the selection of the servants, and, subject to the formal consent of the Committee, he has practically the power of dismissing them. As a rule, the Steward is entrusted with the purchase of provisions for the Club, although in many cases this is entirely in the hands of the Secretary. When the Steward is solely responsible for the catering, it is easy to under- stand that unless he be absolutely honest, the interests of the Club are bound to suffer, both as regards its finances and as regards the quality of the food purchased for consumption by the members and the staff. It is in connection with the catering of the Club that the temptations occur which have proved the ruin of so many stewards and led to disastrous financial results to many Clubs. Not only are the recognised tradesmen of the Club anxious that they shall continue to supply the Club, but those tradesmen who are not so fortunate attempt, by means of bribes of various descriptions, to induce the 87 88 CLUBS Steward to patronise them in place of those who already have the custom. As a result, the temptation has been too much for many stewards who, under ordinary circum- stances, would never have contemplated robbing their employers, but they have been induced to believe that the taking of these commissions or presents does not really affect the Club in a pecuniary sense, and that it is a matter which affects solely the pockets of the tradesmen. A few years ago an Act of Parliament was passed, namely. The Prevention of Corruption Act, 1906, and both tradesmen, stewards and other oificials who indulge in these practices are now guilty of a criminal offence. Unfortunately, however, the practice has not been killed, owing to the difficulty of detection. The Steward who performs his duty in a proper manner holds a distinctly dignified position ; as a rule, he has his private room in which he keeps the various books and records connected with his duties, and in some cases he also has his meals in this room. In most clubs, however, the Steward presides at the table of the upper servants in the Servants' Hall. His first duty in the morning is to see that those servants who live in the Club are down at their proper hour and pro- ceed at once to their respective duties. He should then inspect the provisions sent into the Club and satisfy him- self that they are of the proper quality and up to the re- quired standard, and when this is not the case, he should refuse to accept such goods and require those in accordance with the order to be at once suppHed in place of those re- jected. In order to do his duty properly in this respect, he must have a good knowledge of meat, fish, vegetables and fruit, and be able to distinguish between the various quahties of meat, whether Enghsh bred, foreign bred but killed in England, and imported frozen meat. The modern practice of placing freshly caught fish in ice boxes and of keeping unsold fish on ice — ^which quickly destroys the flavour of all fish — makes it necessary for both the Steward THE STEWARD 89 and the Chef to be able to detect whether fish, when sent in, should be accepted or not. In many London Clubs it is the custom for fish to be sent in on trays at the risk of the fishmonger, the Club only pay- ing for what is consumed, and this is the best method for adoption in all cases where practicable. When the con- sumption of oysters warrants it, a man from the oyster merchant attends, in the season, at luncheon and dinner and opens the oysters as required, rejecting all but those of the best quality, the Club paying only for those consumed. Vegetables also require inspection before being accepted by the Club, and in London the choicer kinds are usually sent in subject to sale or return. All goods purchased by weight should be weighed on arrival, and, although the Steward is practically responsible for aU goods received into the Club, it is usual for him to delegate the duty of weighing to the Chef, or someone in whom he has confidence. Orders for goods of every description should be given on printed forms taken from order books with counterfoils — the counterfoils containing the same details as are on the form itself. It is desirable that a separate order book should be kept, if not for each tradesman, at any rate for each class of goods ordered, such as a separate one for meat, fish, poultry, vegetables, etc. The orders should be signed by the Steward, and there should be printed on each order a notice to the effect that no goods are to be supplied to the Club except on an order so signed. When the tradesmen's books come in, which should be on a stipulated day every week, it is the duty of the Steward to check these books with the counterfoils of the order books, and if correct pass them on to the Secretary's Office with an intimation to that effect. Where any mistakes are discovered, the books should be at once returned by the Steward to the tradesman for immediate rectification and return, so that there shall be no delay in passing the books into the Secretary's Office for payment. In those cases where special discounts have been arranged. 90 CLUBS it is part of the duty of the Steward to deduct these dis- counts if not akeady entered in the books, before passing them into the Secretary's Office. In some Clubs the checking of the tradesmen's accounts is done in the Secretary's Office, in which case the Steward is relieved of these duties, but the procedure is the same. After breakfast the Steward shoidd then confer with the Chef as to the menus for the meals of the day, including those for special dinners, if any, prior to the menus being submitted to the Secretary. As this will be referred to in connection with the Chef's duties, it is not necessary to enlarge upon this part of the Steward's work. Although in aU large Clubs it is the practice to have a Superintendent in charge of the Coffee Room, yet the Steward is distinctly responsible to the Committee for the general conduct of the servants. He should, therefore, make an inspection of the Coffee Room and Strangers' Room, if any, prior to the service of every meal, whether breakfast, luncheon or dinner, and call the attention of the Superin- tendent or Head Waiter to anything which, in his opinion, is not up to the mark. The arrangement of the tables in the Coffee Room is also subject to any alteration he may think desirable ; the method of la3nng the tables, the disposition of serving tables, and the laying out of the sideboard — on which are placed the cold dishes, fruit, etc., — should all be supervised by him. He should not allow any slovenliness in this respect, the success of a Club Coffee Room greatly depending upon the manner in which these details are attended to. Members who are in the habit of frequenting the best restaurants quickly notice if there is any inferiority shown in the table of cold dishes laid out for inspection on their Club sideboard, and the Steward should further call the attention of the Chef to the fact, if he considers there is not sufficient variety in the entries and joints, or in sweets and savouries. The allotment of tables to the Waiters also forms part THE STEWARD 91 of the Steward's duties unless he leaves this to the Superin- tendent of the Coffee Room, where there is one ; but in any case he must satisfy himself that the Superintendent's arrangement is a wise one. In this respect, it is in the in- terests of the Club, that members who are habitual users of the Coffee Room should be especially considered in con- nection with the service, and in nearly every Club there are certain members who regularly use it, and who have a pre- ference for certain Waiters, and there is no objection to gratifjdng this preference so long as the general service does not suffer. As soon as the Steward is free in the morning he should make an inspection of all the rooms of the Club to satisfy himself that they have been properly cleaned, and if there be no Groom of the Chambers he must take upon himself those duties which will be found in Chapter X. Where a number of servants sleep in the Club, the Steward must exercise a rigid control over their sleeping apartments, see that they are well aired and that the bedding is also kept aired and the beds properly made. He should also see that the Rules, with reference to the servants being down in proper time in the morning and retiring at night, are conformed to. AU appUcations by servants for leave should be made to the Steward who, while keeping a proper control, should allow as much leave as is compatible with the proper ser- vice of the Club. He should be absolutely firm in refusing leave when, in his opinion, servants cannot be spared. He must also make regulations as to the hours for the return to the Club of those servants who sleep in the house, and see that they are properly kept. Where the Club is provided with bedrooms for members, the Steward wiU periodically inspect these rooms and satisfy himself that the valet in charge does his duty. 7— (1322) CHAPTER VII THE CHEF The Chef is the head of the staff of the Kitchen and its dependencies, all those serving in the various cuhnary departments being under his orders. He is consequently the person responsible for the preparation of all the meals of the Club. Although he may retain in his own hands the cooking of certain special dishes, his main work consists in the superintendence of the cooks and vegetable dressers, and of the kitchen and scullery maids in the different departments connected with the Kitchen. In a large Club there are many cooks whose duties are practically confined to a special class, one or more acting as roasting cooks, others as boiling cooks, vegetable cooks, pastry cooks, etc. Although, as a rule, the meat, vegetables, etc., are in- spected by the Steward as they are delivered by the trades- men, they should all be carefully examined by the Chef before being distributed into the various larders, from which they are subsequently taken for cooking purposes. After the supplies have been taken in, the first duty of the Chef is to draft the various menus for the day, the first one being that for the members' breakfast, provided this has not been settled the previous evening. Now, although this is a very ordinary matter, it is one with which many Club Chefs fail to take proper trouble in the financial inter- ests of the Club. There is usually left over from the pre- vious day, imused meat and fish, which can be worked into suitable breakfast dishes, but which frequently do not receive proper consideration from this point of view. As a simple example — ^where roast chicken is one of the joints for dinner, the majority of members choosing this joint insist on being served with wings ; consequently a large number of legs are left over. Now, a leg of a chicken properly cooked, is a most tempting breakfast-dish, and 92 THE CHEF 93 can be supplied at a very low rate to members the following morning, and yet grilled or devilled legs of chicken are very seldom on a Club breakfast table. The breakfast menu of most Clubs runs far too much in a groove, with the result that while the member who only comes in occasionally for that meal, is usually pleased with the change from his accustomed bill of fare, those members who make a point of breakfasting regularly at the Club are constant complainants of their morning diet. This is not necessarily the result of either bad food or bad cooking — ^in few Clubs can this complaint legitimately be made — ^but any person possessed of an appreciative palate well knows that after a long course of meals prepared by any individual cook, there is apparently less difference in flavour between dishes of wholly different ingredients than there is between the taste of the same food cooked by differ- ent Chefs. When, therefore, the same Chef sends up morn- ing after morning a breakfast run on the only changes of bacon, eggs, bloaters and kidneys, it is not surprising if the members of the Club take to going elsewhere for an occasional change of diet. It is no answer to state that if a man is not content to breakfast off the dishes referred to, he does not deserve a breakfast at aU. The majority of those who take this meal in a Club with regularity are bachelors, widowers, and elderly men. Married men, as a rule, only breakfast at their Club when their wives and families are away, but later on in hfe, when their children are married or otherwise settled away from home, and their wives are dead, the elderly members of London and other town Clubs who frequently settle in a room or rooms in the neighbourhood, are the best patrons of the Club Kitchen and are, at the same time, its most censorious ones. It is, therefore, the duty of the Chef to consider the pre- paration of the breakfast menu with due regard to variety as well as to the quality of the food and its cooking. Where the cooking is entrusted to an assistant cook or a 94 CLUBS kitchen maid, the dishes should be inspected by a superior before being sent up. Having completed his duties as regards the members' breakfast the Chef should then make an inspection of the kitchen, scullery and various larders, and satisfy himself they are clean and ready for the day's work. He should also see that the cooks, scullery maids, vegetable men or women and other subordinates are also at their places and properly dressed. Cleanhness on the part of every one con- nected with the Kitchen department is absolutely essential, from'the point of view of discipUne as well as of health. Every utensil used in cooking, and all the accessories, such as knives, forks, spoons, ladles, etc., should be kept scrupu- lously clean, and although a Chef cannot personally inspect every utensil comprised in his kitchen equipment, yet he is responsible therefor. He should, therefore, make his morning inspection in such a thorough manner that his subordinates will not risk coming under his displeasure by not keeping in order what they are individually responsible for to their head. The drawing up of the menus for the lunch and dinner should then occupy the Chef's attention. To this end he will take into consideration what is in the different larders, and also what special articles of consumption are in season. Printed and priced Usts sent in by the poulterer and green- grocer should be before him, also the menus for the last few days, so that repetition may be avoided. Now, a Chef who thoroughly understands his business is conversant with the market prices and should be able to notice if tradesmen in pricing their hsts, give the club the advantage in those articles he could purchase himself at a low rate if he went direct to the wholesale market. When a Chef observes that this is not being done he should report the matter to the Steward, or the Secretary, in order that the attention of the tradesmen may be called to the fact that they are not dealing fairly with a good customer. It is as well to draw up the luncheon and dinner menus THE CHEF 95 side by side, that repetition may, as far as possible, be avoided, and advantage taken of any articles that may be moderately priced in the tradesmen's lists. Nearly every Club provides a Club or House Dinner, but it is only in Clubs where a large luncheon business is done, and where there are many men who hke to have several dishes for luncheon, that a Club or House Luncheon is served. In preparing the menus for fixed priced luncheons and dinners, regard must be especially had to the price hst, so that a legitimate profit may be earned on both. Another item to be borne in mind in a Club which con- tains many elderly members, is that the menus for both luncheon and dinner must contain dishes which require very little mastication. For this reason dishes such as sweetbreads, mousses, etc., should be on the menu for both limcheons and dinners. Most Clubs only allow dishes to be served which are on the Ust for the day, and it is from this list that the menus for special dinners are ordered by members. Where a dinner for a large party is given, the Chef is usually requested through the Superintendent of the Coffee Room, by the mem- ber giving the dinner, to submit a special menu, and this menu may be for a dinner either at a fixed price, or where each dish is charged separately. In the first case, if dishes only just in season are required, the Chef must naturally fix the price having due regard to the price of these special dishes ; but where the dinner is to be priced a la carte it is a matter for the member to bear in mind the price per head he wishes to keep the dinner to when ordering special dishes. The menus for the day having been finally settled in draft should then be taken into the Secretary's room for his approval. The Chef is responsible for the maintenance of order in the kitchen, and is as a rule entrusted with the appointment of those under him, such as assistant cooks, vegetable dressers, and scullery maids. He is also responsible that all 96 CLUBS serving under him perform their duties properly. Punc- tuality in service is of the highest importance. In arrang- ing for the various dishes for the Club or House Dinner he must be guided by his own experience as to the probable number who wiU partake of it, his difficulty being that members, as a rule, expect the Club Dinner to be served at any time during the dinner hours, without giving any notice. The special dishes and those served for the Club Dinner, should be sent up to the Coffee Room as regards the time of service in accordance with checks given out by the kitchen clerk. If it be the practice to send up the plates direct from the kitchen, it devolves upon the Chef to see that a sufficient quantity of hot plates are in readiness, but in many Clubs the plates are heated in a Dispense Room adjoining the Coffee Room, which is usually in charge of a special man. CHAPTER VIII THE MATRON The management of the Still-room, the control of the female servants of the Club, the custody of the Unen and its maintenance in good order, fall to the lot of the Matron. It is, therefore, important that she should have had ex- perience either in connection with a large household, or with another club, and should not be less than thirty years of age. As it is essential she should reside on the premises in order to keep control of the female staff, it is desirable that she should be a widow without children dependent upon her, or an unmarried woman. On taking up her appointment the Matron should have handed to her a complete inventory of the Club linen, and in her own interests this should be carefully checked over by her with the Steward, or someone on behalf of the Secretary, and once handed over to her charge she must be held responsible for it at each annual stocktaking, and when she ceases to be Matron. She is also responsible for the stock of china, glass, and utensils of every kind belonging to the Still-room department. As a rule, the tea, coffee, chocolate, etc., for aU meals are prepared and sent from the Still-room, and in the case of a new Club it is necessary that the Matron should very care- fully instruct the servants under her as to the making of these beverages. It is usual to keep both China and India tea and, as a rule, members are now in the habit of giving expUcit orders as to which they require, and it is necessary that the Matron should impress upon her staff that orders of this kind must be absolutely adhered to. In order that her department may be efficiently managed, she must also impress upon the Still-room servants that any instructions sent down from a member, no matter how trifling, must be carried out if possible, unless contrary to the Rules or 97 98 CLUBS Bye-laws of the Club. Cutbreadandbutter, toast, muffins, crumpets, tea cakes, etc., are also served from the Still-room, and proper care must be exercised in the preparation of these dishes. Special directions are frequently sent down by members, which should be carried out. For instance, many members send down orders that the soft part of the muf&n is to be taken out and the muffin toasted inside as well as outside, and if this is not carefully done the muffins are frequently returned to the Still-room with a consequent loss to the Club. The toast for breakfast and afternoon teas is usually sent out from the Still-room ; but toast for dinner or luncheon is frequently made on electric toasters in the Service Room next to the Coffee Room. In both cases instructions as to whether toast is to be thick or thin, soft or crisp, must be scrupulously obeyed, or the toast served in the first instance will probably be wasted. Coffee, served after luncheons and dinners, whether with or without milk or cream, is usually supplied from the Still- room. This requires very special care and, as a rule, is entrusted to a member of the staff who has a special capacity for making it. In many Clubs the cruets are issued for all meals from the Still-room, and in aU cases muffineers for afternoon tea come from this room. One of the most ordinary signs of want of supervision in the Still-room is the slovenly state of the muffineers. The salt in them — as well as in salt-cellars — should be taken out every day, at least, dried and carefully rolled, and the holes of the muffineers shoidd not be allowed to become stopped up. In many Clubs the salads are made in and served from the Still-room, in which case it is the duty of the Matron to inspect the lettuces, etc., as received from the greengrocer, and all those not suitable should be rejected. The Still-room should be furnished with proper salad baskets, so that the lettuces, etc., may be drained of any moisture, as it is impossible for a salad to be made properly unless the leaves are absolutely dry before oil is put on them. THE MATRON 99 Orders for the Still-room should be sent in on order forms taken from a counterfoil book, so that next day they can be properly checked with those responsible for the takings in the various rooms for goods served from the StiU-room. In connection with her control of the women servants, the Matron is responsible for cleanhness and order in the bedrooms ; she should make rules and see that they are kept, in connection with the making of beds, airing of same, and also as to the hour of rising and going to bed. The hours for the different classes of servants need not be the same. She should also arrange — although, perhaps, after conference with the Steward — as to servants' ordinary leave, and she is usually empowered to give special leave when asked for. Any regulations she may make as to the going out and coming in of the servants under her control, must be most strictly observed. The mending of the linen of the Club is also one of the duties of the Matron, and in this she should be assisted by the other members of the staff ; in fact none of her staff should be incapable of darning or mending tablecloths, napkins, towels or other similar articles belonging to the Club. Where there are members' bedrooms, the Matron should also be held responsible for the stock and condition of the blankets, linen, etc., used in these rooms. In order to keep a sufficient check, special marks which can easily be distinguished, should be made on the linen used in the Club in the ordinary way, on the hnen, etc., used in the members' bedrooms, and on that used solely by the staff. Clubs, as a rule, make contracts with laundries for the washing of their soiled hnen, etc. Some pay a fixed annual sum to a laundry and are allowed to send an unhmited quantity of articles to be washed. In other cases the con- tract rate is for a hundred pieces, while in smaller Clubs the price for various articles varies, but in any case the rate is lower than would be paid by private persons. The soiled tablecloths, napkins, towels, dusters, etc., as 100 CLUBS a rule, when collected, pass into the Matron's department, where they are sorted, listed and packed for the laundry- men, and on their return, are counted by the Matron and checked. This is done as much in her own interest as in that of the Club, having regard to her responsibihty for any articles which may be missing at the next stocktaking. CHAPTER IX THE BUTLER The Butler has the control of the wine cellar subject to special instructions given him by the Wine Committee, either direct or through the Secretary, or by the General Committee should no Wine Committee exist. In every Qub the Butler is under the Secretary, and must obey any instructions given to him; and in most Clubs he is also under the Steward, at any rate in his capacity as a servant in attendance during the service of luncheons and dinners. The Butler must keep careful records in such books of account and statistical books as may be prescribed, enter- ing in the proper books cdl wines, spirits, etc., which may be delivered into the cellar and all that are taken out there- from. In addition to being responsible for all the wines, spirits, liqueurs, etc., in the cellar of the club, he is also responsible for the custody of wines, spirits and liqueurs in the various dispense bars, and must satisfy himself that the same are booked to each bar or service room on being taken out of the cellar. To ensure that the wines, etc., sold during the day have been properly accounted for, a careful list has to be made each night of all stock left by the Butler in the hands of the Waiters for service after he has left the Club, or should he reside in the Club, after his duties for the day are finished. The Butler should have information given him in proper time by the Secretary, of all wines, spirits, etc., ordered to be sent into the cellar, so that on arrival they may be checked according to the deUvery notes, and all bottled wines, spirits, Uqueurs, etc., placed in the proper bins. The cellars should be so arranged that as far as possible each class of wine is kept together, and in the case of a large cellar divided into compartments where the temperature varies, arrangements should be made by which champagne 101 102 CLUBS and other sparkling wines are kept in the coolest part of the cellar ; while claret and, to a certain extent, port, should be placed in the compartments with a higher temperature. A thermometer ought to be placed in each compartment, and where it is possible to regulate the temperature by means of open gratings, etc., it is advisable for the tempera- ture to approach as near as possible to the following degrees Fahrenheit : — For champagne and other sparkling wines 50° to 55° „ port 55° to 60° ,, claret and burgundies . . . . . . 55° to 60° ,, hock and still moselles . . . . 50° to 55° Each bin should be labelled, and all goods, as received, should be entered in a cellar book — a form for which will be found in the Appendix. When the Wine Committee has made purchases of vint- age ports or champagne for lajdng down, the wine merchants will arrange with the Secretary as to the date for dehvery. The Secretary will inform the Butler of this, who must make the necessary preparations for receiving it. The Butler should confer with the Secretary as to the bins in which these wines are to be placed. The wine on arrival should be placed on the floor of the cellar in rows of a dozen bottles and carefully counted by the Butler, and the wine merchant's men should then bin them in his presence, as he has to account for every bottle when once it has been received from the wine merchant and placed in the cellar. Each bin should be labelled with the name of the wine, the vintage, the name of the wine merchants supplying it, and the date it is taken into the Club, and the wine should be entered in the cellar books. If the Club allows wine merchants to place wine of their own in the cellar to be paid for as consumed, the Butler must be careful to receive, first of all, only such wine as has been approved by the Wine Committee, and when once in the cellar he must not allow it to be removed by the wine merchant without the leave of the Committee, taking instructions from the Secretary, in all these cases, as the THE BUTLER 103 Butler is as much responsible to the Committee for the safe custody of this wine as he is of the wine belonging to the Club . In Clubs where the consumption warrants it, it is usual to keep, in casks, those Scotch and Irish whiskies which are in most demand, the taps being placed say about half-way up the Ccisks, which are replenished when there is only about a fortnight's consumption above the tap. This practice has the advantage of being economical, as whiskey bought by the gallon is always cheaper than that bought in bottle, since the cost of botthng is saved. The whiskey is also kept at a more even grade. For the purpose of refiUing the casks whiskey is usually delivered in wood, and it is the duty of the Butler to satisfy himself that he receives full measure, and he should also satisfy himself as weU as he can, that the whiskey is of the proper quality, and that it is of the required strength. The Butler is responsible for the proper service of wines and spirits. AH wines, except those served from opened bottles, should, if possible, be taken direct from the cellar and the Butler should personally superintend the decanting of all vintage ports, clarets and burgundies, as unless the greatest care is exercised in decanting, the wine may be completely ruined. Vintage ports should be opened at least three or four hours before being drunk, and they are even better for being opened seven or eight hours, while vintage clarets and burgundies should not be opened more than an hour or two before consumption. Vintage ports, clarets and burgundies should be decanted immediately the corks are drawn. Champagnes should be slightly iced, clarets and biu-gundies slightly warmed, but the port should not be treated in either way, but when decanted should be kept in a fairly warm temperature. When it is the practice of the Club to serve spirits in specially sealed bottles for each portion ordered, it is the duty of the Butler to see the small bottles filled, corked, and the necessary label affixed to the bottle over the cork. Where the consumption of wine and spirits is large the 104 CLUBS Butler must have an assistant to whom he can delegate these duties, as he should be in the coffee room during the greater part of the time dinners are being served, so as to be able to attend to members personally in connection with the service of wine, etc. As a rule, when writing out their biUs for dinner, members do not write down the wine they require, unless it is for a special dinner with guests. It is therefore a most important part of the Butler's duty to see that all wine, etc., served to members is immediately reported to the Coffee Room Clerk, so that it may be properly entered in each member's bill. When the coffee room dinners have ceased, the Butler should then make the necessary preparations for putting away the wines and spirits, only leaving out what may be deemed necessary for the evening requirements— which will, as a rule, merely consist of spirits and liqueurs, unless suppers are served. Experience alone can settle the amount which ought to be left out, but whatever is left in the charge of Waiters who remain on duty until the closing of the Club, the Butler must see that they are properly charged with it, so that they can account next morning for any money received, and the unconsumed balance of the wine or spirits for which they are responsible. The Butler must keep himself acquainted with the con- tents of the cellars and with the stock of wine, so that he may always know roughly what is the stock of any particular wine in use and report in good time to the Secretary when, in his opinion, it is coming to an end and ought to be re- plenished. Unless he does this, a favourite wine may run out before the Wine Committee has an opportunity of ascertaining from the wine merchants whether it can be replaced in time to be in a proper condition for drinking. It is also often impossible to purchase further supplies of the same vintage, in which case even longer notice is required by the Wine Committee to enable it to test samples and lay down a wine corresponding as closely as possible to the one which has been in demand by the members. CHAPTER X THE GROOM OF THE CHAMBERS The Groom of ihe Chambers has the general charge of all the rooms in the Club, his special duty being to see that they are properly cleaned, and the furniture arranged and set out in the morning and replaced when required during the day. It may be said of a good Groom of the Chambers that, like a poet, he is born and not made. If, after a long interval, on going into a room which, perhaps, he may only have seen once, he does not observe at a glance the slightest alteration in the arrangement of the furniture or pictures, no amount of experience will ever make him a really efficient Club official. At the same time he can, like those following other occupations, improve by experi- ence and attention, even if he may never become a first-class Groom of the Chambers. If he reside in the Club the first duty of the Groom of the Chambers is to see that the housemaids are performing their work efficiently ; or if he reside outside the Club, to satisfy himself on his arrival that their work has been properly performed. In his scrutiny of the rooms he will naturally notice if the movable furniture has been properly set out, and if it is a room in which newspapers are allowed, that the right newspapers and the correct number of each are in the room and also displayed in the proper way. If possible, all the newspapers should be brought to him, as it is his duty to count them and see that the contractors have sent in the proper supply. It is most desirable that the Groom of the Chambers should have his own private room, to which should be brought the newspapers as they arrive during the day, including the weekly illustrated newspapers, also the reviews and magazines, unless the reviews and magazines are specially attended to by the Librarian. It is also his 105 106 CLUBS duty to file all the newspapers which the Committee has given instructions shall be preserved, and take care of all magazines after the following numbers have arrived, so that they may be either bound or sold. Having seen that the newspapers, magazines, etc., have been properly placed in each room, the Groom of the Cham- bers shoxild also see that each writing table is properly supplied with stationery, ink, pens, blotting paper, etc. This adds greatly to the comfort of the members, and it also adds to the Club's efficiency if there can be found on every writing table extras such as a ruler, sealing-wax, taper, water and gum bottles, etc. Unless each table is so equipped a member is frequently put to inconvenience by having to look for what he wants in other parts of the room. Moreover, unless each table is fully supplied it is practically very difficult to keep a check on the various sundries which are usually kept in the rooms in which members may write letters. The Groom of the Chambers takes charge of all the station- ery, and it is therefore his duty to see that the stock is main- tained, and should give orders for the stamping of stationery in good time so as to avoid any risk of its running short. Unless the playing cards are placed in the hands of a special Waiter, they are usually taken care of by the Groom of the Chambers, who gives out each day a sufficient number of packs to the Waiter in charge of the card room, and has brought to him as early next day as possible, the money received for the sale of the packs together with the un- opened packs. The cards left in the room after play should be placed in their original covers, unless these have been destroyed by the members opening them. It is the prac- tice in most Clubs for the used packs of cards to be sold to members for their private use, at a small charge, usually sixpence per pack, and this money should be accounted for by the Groom of the Chambers to the Secretary, say once a month. The Groom of the Chambers should also daily inspect the THE GROOM OF THE CHAMBERS 107 book kept in the card room in which it is the practice for members to enter their names prior to commencing play, so that he may check the Waiter whose duty it is to sell the cards to members. Every room in the Club should be provided with a ther- mometer, and it is the duty of the Groom of the Chambers — when fires are in use — ^to see that the rooms are kept as near as possible to the proper temperature which, in most clubs is fixed at sixty-five degrees Fahrenheit. The Groom of the Chambers usually takes his meals in the Servants' Hall over which he presides, unless the Steward be present. Where there are members' bedrooms, it is the duty of the Groom of the Chambers to see that they are in proper order, and, in the event of any damage being done, it should be reported to him immediately by the Waiter in charge or the Valet. He should then inspect the room, ascertain if possible who has caused the damage, and he should then report it to either the Steward or the Secretary, so that in the case of a member, the Committee may arrive at a decision as to whether any charge should be made for such damage. S— (isas) CHAPTER XI THE COFFEE ROOM SUPERINTENDENT The control of the coffee room is, subject to any special directions which may be given by the Secretary or the Steward, vested in the Superintendent or the Manager, as he is styled in some Clubs, and he is consequently respon- sible for the service. He has, therefore, under his immediate direction the lajdng out of the tables, the disposition of the Waiters, the arrangements for special dinners and, in some Clubs, the settling of the menus for the same with the mem- bers giving such dinners. He should also make a point of inspecting whenever possible, the dishes sent up from the Kitchen, as he is responsible for their proper service. It is impossible to lay down any rules as regards the hours when the servants of a Club should commence and end their duties. These must be settled by the Committee or left to the Secretary or Steward, according to the habits of the members of the Club. In some Clubs the attendance at luncheons is greatly in excess of that at dinners ; in other Clubs this is the reverse. The Coffee Room is practically closed in some Clubs after the last diner has left, while in others, members come in for suppers after the theatre or even later, and the Coffee Room may be kept open until shortly before the closing hour. The hours of attendance for the Coffee Room Superin- tendent must therefore be fixed according to circumstances, but in the majority of Clubs it will fall to his lot to see that the tables for breakfast are properly set out, and also to superintend the service of breakfast. In his absence these duties should be performed by the Head Waiter. In any case, the Coffee Room Superintendent must be on duty in time to see the room is ready for luncheon. He should walk round to ensure that the tables have been laid according to the customary standard. The cruets should be 108 THE COFFEE ROOM SUPERINTENDENT 109 inspected and the salt-cellars examined. If this be not done there is a risk of the mustard pots being in an untidy condition and the salt in lumps. A good Superintendent reqiiires mustard pots, pickle and chutney jars, and salt- cellars to be emptied some time before luncheon and again before dinner and cleaned and refilled, as carelessness in this respect indicates to members of the Club want of supervision. The cold dishes should be arranged in a methodical and appetising manner, and although it is no part of the Super- intendent's duties to decide on the dishes to be laid out, it distinctly comes within his province to call the attention of the Steward to the absence of any which he knows are appreciated by some of the members, as well as to want of variety in the sideboard dishes. In many Clubs a special feature is made of the cold dishes, and when they are arranged with taste they act as a very good advertisement for the Club luncheon, and are the means of inducing a member to give luncheons to his friends in the Club instead of inviting them to a restaurant. It is, in fact, no exaggeration to state that the number of young men lunching in London restaurants with their male friends is due to the want of tact shown in the management of some of the London Clubs as regards the catering for luncheons and dinners. One of the most essential qualifications for a Coffee Room Superintendent is that of tact, as he comes more into per- sonal relationship with the members during meal times than any other of the principal officials of the Club. It is, therefore, most important that he should make himself acquainted with the idiosyncrasies of those members who are regular frequenters of the Coffee Room, and endeavour to satisfy what are very often unreasonable requirements, without detriment to the comfort of the other members. Although it is understood that no member of a Club has a right to any special seat, still, members who dine regularly night after night as a matter of course like to go to the same 1 10 CLUBS table, and if the Superintendent can humour them to this extent it is perfectly legitimate for him to do so. Strictly he may have no right to do so, and should not do so if any member seldom using the Club should, at the proper hour for ordering dinner, express a desire for a table which has not been specifically engaged for that special meal. It is a very common practice for members to take counsel with the Superintendent when ordering their dinners, and he should therefore be prepared to suggest a menu, bearing in mind what he may know by experience of the member's hkes and dislikes. When a member proposes to entertain one or more friends, he is almost certain to consult the Superintendent and, if time permits, the latter should suggest his drawing up a draft menu which he can submit to the member later on. He should, if possible, ascertain from the member about what price per head he wishes to pay for the dinner. This menu should be drawn up by the Superintendent in consultation with the Chef, and two points should be borne in mind — ^the interests of the member and the interests of the Club. For example, should a dinner for eight or nine persons, at a cost of 12s. 6d. per head, be under consideration, it is frequently possible for two draft menus to be prepared which would be equally satisfactory to the diners, one of which would yield a profit of several shillings a head to the Club over the other. In a Club whose members are fond of entertaining guests, the art of drafting menus so as to yield as much profit to the Club combined with pleasing the mem- bers and their guests, is of great importance, and a Super- intendent who possesses this qualification should be appreciated by the Committee. At the same time the preparation of menus of this nature must be carried out with discretion, as it is essential that the member, when pajdng his account, should have the feeUng that he has had value and that his friends have been treated as well as they would have been at a restaurant. THE COFFEE ROOM SUPERINTENDENT 111 It is a short-sighted policy to endeavour to make a maxi- mum of profit out of the members in connection with their entertainment of guests. A Club to be successful requires the patronage of its members, and it will not secure this patronage if the management does not consider both the comfort of the members, and also their finances. A Club which supphes its members and their guests with good food at a moderate profit need not fear the competition of restaurants, as no restaurant can possibly supply the wines to be served with the food at anything hke the price which prevails in Clubs, and as regards some of the wines, they are not procurable at the leading restaurants at any price, even in London. CHAPTER XII THE COFFEE ROOM CLERK The duties of the Coffee Room Clerk are to receive from the members their orders for meals, which are written on what are eventually the bills for same, the pricing being occasion- ally done by the member himself at the time of writing the bill, or the prices are filled in later by the Coffee Room Clerk. The Clerk retains the member's bUl and makes out a copy on a slip, omitting the prices, except that he may occasion- ally place the price opposite any special dish as a guide to the Cook. This copy of the bill he passes forthwith to the Kitchen Clerk, usually through a pneumatic tube. The practice in Clubs varies in connection with the ser- vice of breakfasts. In some Clubs the breakfasts are served partly from the Kitchen and partly from the StiU-room, in which case the Coffee Room Clerk has to send a slip to each department, amalgamating the items in the member's biU. The biUs for breakfasts are usually made out by the Coffee Room Clerk, while rhembers, as a rule, write out their own luncheon and dinner bills. Many members, however, dis- like doing this, or for other reasons object, and then it becomes the duty of the Coffee Room Clerk, and sometimes the Superintendent or Head Waiter, to fill in the details as settled verbally by the member. During the service of meals it is the duty of the Clerk to add to the bill as first written out, any dishes, fruit, wines, etc., served to the member and not entered on the bill at the time the meal was ordered. He eventually completes the bill, and either personally at his desk, or through the medium of the Superintendent or the Waiter, according to the rules of the Club, presents the bill to each member, receives payment and files the bill. 112 THE COFFEE ROOM SUPERINTENDENT 113 The Coffee Room Clerk must be careful that all extras, that is, the items which do not appear on the original bill are entered therein. It would be impossible for him to ensure this by keeping an eye on the dishes as they come up ; it must therefore be impressed on the Waiters that it is part of their duties to report to the Clerk every order given to them by a member, and no order ought to be attended to in the Kitchen unless it has been sent down on a slip from the Coffee Room Clerk. Immediately the Butler or his assistant takes an order for wine he should go to the Coffee Room Clerk, and not only report it, but if the Coffee Room Clerk be busy and not able to attend to him, he should remain until the Clerk is able to enter the order on the member's bill. For the purpose of facilitating the entering on the bills the orders for extras, as well as having all the bills ready when the members wish to pay, the Coffee Room Clerk's desk should have partitions to enable him to keep the bills in alphabetical order of the names of the members, as he is continually having to take the bills out and replace them. Unless he is very methodical in his habits he may easily get into confusion during the service of dinners. When the Coffee Room is closed for the night, the paid bills are locked up with the cash, and are sent next morning to the Secretary's office to be checked and the totals entered in the " takings book." The Coffee Room Clerk is, as a rule, in charge of the cash kept in the Coffee Room, and should account each morning to the Secretary, or the Secretary's Clerk, for all moneys in his hands. He should commence each morning with a fixed amount, calculated, according to the experience of the past working of the Club, as being necessary for his requirements throughout the day. The rules of nearly every Club allow members the privi- lege of having cheques drawn by themselves on their bankers or agents cashed in the Club, and it is therefore necessary for the Coffee Room Clerk to be provided with 114 CLUBS sufficient cash to enable him to oblige members in this respect, in addition to whatever amount of gold and silver is necessary to enable him to give change to members when paying their biUs. The privilege of being able to cash cheques drawn by a member himself does not allow him to have cash given in exchange for cheques which he may have received from other people, even although he may endorse such cheques. Whatever the rules of the Club may be as to the cashing of cheques, the Coffee Room Clerk must be careful to observe them, and he must under no circum- stances exceed the maximum allowed by the Rules, which in most Clubs is ten pounds for any one member during the day. When the cashing of cheques for members is done on a considerable scale an arrangement is frequently made with the Bankers of the Club, by which they will take in at intervals during the day a bundle of cheques and give the Club their value in notes, gold and silver. This desirable arrangement obviates the necessity for the Coffee Room Clerk having to be responsible for a large sum of money ; and therefore, no matter how often he may have to send to the bank during the day, he should always pay in the cheques he has cashed for members remaining in his hands, just before the bank closes. In the absence of the Coffee Room Clerk the Superintendent or the Head Waiter usually has charge of the cash ; at the same time it is preferable, where possible, that both the Coffee Room Clerk and the superintendent or Head Waiter should each have a supply of cash for which they are individually responsible. Where two or more officials have access to one drawer containing cash, it might be very dif&cult, or impossible, to decide who is to blame if, on counting the cash next morning, any deficiency be found. CHAPTER XIII THE KITCHEN CLERK Owing to the number of meals which are served in a com- paratively short space of time in a Club, it would be im- possible for the various courses to be sent up in proper order and at proper intervals to the members of whose dinners they form a part, without accurate instructions being dehvered to the various departments in the Kitchen, as regards both the dishes and the time they are to be ready for dispatch to the Coffee Room. The Kitchen Clerk is the medium of communication between the Coffee Room and the Kitchen in connection with orders for meals and the time for service of each portion of the meals ; the requisite instructions to the Cooks and others being handed to them by the Kitchen Clerk. As already stated, it is the practice in most Clubs for the members to write out their own luncheon and dinner biUs, blank biUs for this purpose being placed in the Coffee Room underneath the menus for the day. In other Clubs the bills are written out by the Coffee Room Clerk, or a Waiter, but whatever the practice may be, a copy of the bill when writ- ten out is sent from the Coffee Room, usually by means of a pneumatic tube, to the Kitchen Clerk's desk. The Kitchen Clerk dissects these biUs, and for each dish entered on the biU he prepares a slip on which should be entered the name of the member, the name of the dish and the exact time at which it is to be ready at the lift to be sent up to the Coffee Room. For example, supposing a mem- ber has ordered a full course dinner for eight o'clock, the Kitchen Clerk should enter on a shp the member's name, the number of guests, if any, and the hour of service, namely, eight o'clock, and also the name of the hors d'ceuvre, if any, such as oysters, plovers' eggs, or whatever it may be. On another sHp — always placing the name of the member on 115 1 16 CLUBS each slip — ^he would enter the name of the soup, the number to be suppUed and the time, allowing what, in his opinion, would be a proper time for the consumption of the hors d'oeuvre, say five minutes, making the time for sending up the soup 8.5. On a third slip would be the name of the fish and the time for service, say 8.10, and so on, there being a separate slip for the entries, for the joint, game, sweets and savoury. Having thus arranged the time table for the service of the dinner, he then either passes on the sUps to the Chef for distribution, or distributes them himself to the various undercooks, according to the practice which prevails in the Club. This practice is carried out in the case of every member's luncheon or dinner no matter how simple it may be, except in the case of cold dishes, which are served direct in the Coffee Room, as it is the only means of ensuring efficiency and punctuality in the service. During the service of the luncheons and dinners the Kitchen Clerk remains at his desk so that he may receive orders, either written or communicated to him verbally by a private telephone or speaking tube by the Coffee Room Clerk. No matter how communicated to him, any instructions he may give to the Kitchen officials should be on sKps. When an order is received by him canceUing one which he has previously given out, he must, when deUvering the amended order to the member of the Kitchen staff, obtain back the original order, so as to avoid the risk of both orders being carried out and consequent waste of a dish and loss to the Club. As each dish is completed for sending up, the Kitchen Clerk's order slip should be placed on it, and when the dish has been taken up by the official whose duty it is to place it in the lift, the sUp should be returned to the Kitchen Clerk for fifing, so that if any question arises later on in connection with the dish, whether on complaint by a member or from any other cause, the slip can be produced. CHAPTER XIV THE BEDROOM SUPERINTENDENT, VALET, AND HALL PORTER In Clubs which provide bedrooms, the title and duties of the official in whose charge they are placed depends on the number of rooms. In a Club where there are a large number of bedrooms, there will be a Superintendent under some special title, while underneath him will be Valets. In a Club that may have only from four to eight bedrooms, they may be placed in the direct charge of a Valet. The Secretary has his responsibility in connection with seeing that the rooms are properly furnished, upholstered, and kept in order, and so has either the Steward or Groom of the Chambers in connection with superintendence. The principal official whose sole duty is in connection with the bedrooms should keep a register of the rooms, in which should be entered the names to whom they are from time to time allotted, which information should be supplied to him from the Secretary's office the moment the room is engaged. The member's luggage should be received by the Valet, taken by him to the proper room and unpacked, as soon as he can obtain the keys from the member. The contents should then be placed in the wardrobe, chest of drawers, and on the dressing table, etc., leaving out such clothes as may be immediately required by the member, either for dressing or for bed, according to the time he arrives at the Club. The Valet, after he has finished his duties for the day with each member, should ask for his orders as to the time the member wishes to be called in the morning, etc. He must use his discretion as to the arrangements for the bath rooms, so that there may not be an undue rush on them at the same time. Clothes must be taken from the room at night, brushed and laid out when the member is called, and 117 H8 CLUBS the same applies to the la3nng out of clothes for dressing for dinner. The Valet must be properly supplied with brushes for clothes, for cleaning boots, and with polishes of all descrip- tion — for black boots, brown boots, and patent leather boots — and dry balls for gaiters. In some Clubs a certain number of bedrooms are let to members for long periods, such members using the Club as their permanent town residerice, while the other bedrooms can only be retained by a member for a period not exceed- ing a week, or fortnight, should other members require the accommodation. In many Clubs all the bedrooms are available under the last-mentioned or similar regulation. As the Rules of a Club usually provide that a member must give notice in the Secretary's office before a certain hour in the morning, otherwise he will be charged an extra day for the room, the Secretary's office should report to the Bedroom Superintendent or Valet, when a member intends leaving. The Valet should then ascertain from the member whether he wishes him to pack his clothes, and must arrange for everything to be ready for his departure. Where a member remains more than a few days, and requires any- thing sent to the laundress, it is the Valet's duty to make out a list, and cirrange for the linen being brought back by the time promised, and have the same properly aired before being placed in the member's room. It is not usual to require a member staying in the Club to pay for his room day by day, as he has to do for his meals, but the bill should be presented to a member at least once a week, including the laundry account and the account for any refreshments which may have been supplied in the room. A member's bill must also be presented in good time before he vacates his room, as no member, under any circumstances, should be allowed to leave the Club in debt. The Hall Porter guards the entrance to the Club, to prevent any one entering who is not a member or a visitor to a member, or a servant of the Club. It is a position of THE BEDROOM SUPERINTENDENT 119 great responsibility, and when any servant of the Club, such as a Head Waiter, is suitable for the post, it is desirable that he should be appointed to it, instead of a stranger, as one of the most essential qualifications for a Hall Porter is his knowledge of the members of the Club. In practically every Club the Hall Porter is supplied with a book, in which he enters under each day's date the name of a member on his first entrance to the Club ; in some Clubs no matter how often a member may go in and out, his name is entered each time, together with the time of his entry, but this is not usual. In those Clubs where visitors are admitted, and a register is kept with the Hall Porter, it is the duty of the Hall Porter to enter the visitor's name, together with the name of the member he inquires for, while in some Clubs a visitor is required to write his own name in the book and the name of the member introducing him. The Hall Porter, as a rule, then passes him on to a hall boy, or requests him to remain in the haU until the hall boy has brought back the message from the member. The HaU Porter receives from the postman all letters and other documents sent by post, also all parcels for members from tradesmen and others, and sees they are delivered at once, should the member be in the Club ; and has to be care- ful, if the member is out, that on his first appearance, the letters and parcels are handed to him. For the purpose of having letters for members in readiness the Hall Porter's box should be provided with a rack, with a space for each letter of the alphabet, the letters for members being placed in the spaces bearing the initial of their surnames or titles. Letters for members are kept in the Club until they arrive, unless express instructions are given by a member himself, that letters are to be re-addressed to him. > Unless a member has given instructions to the HaU Porter to the contrary, it is practically an invariable rule for the Hall Porter to refuse the address of any member, no matter who may ask for it, whether a stranger or even a member. Even when the Hall Porter knows that a member, or a 120 CLUBS stranger, who may ask for the temporary address of a mem- ber, is a personal friend of the member, he is not justified in giving it, and should he do so it is practically at his own risk. This is a very stringent Club rule. The Hall Porter is also responsible for the safety of luggage either brought in by members themselves, or brought by their servants or others. He has to look after and keep in order any hall boys that may be employed and, as a rule, a commissionaire or outside porter is under him, so that he can give orders for cabs or taxis required by members to be immediately sent for. In many Clubs not having bedrooms for members, the Hall Porter keeps a register of rooms in the immediate neighbourhood which are let by the day or week, so that a member on arriving from the country without having secured a bedroom can be at once accommodated. In all the leading London Clubs, and in those country Clubs where the Club is kept open for dinners and later, a night Hall Porter is kept, whose duties are practically the same as those of the day Hall Porter. He has to close the Club at the hour fixed by the Committee, and must refuse admission to members arriving after the prescribed hour, except to those who have a bedroom in the Club. CHAPTER XV ANNUAL STATEMENTS OF ACCOUNTS Although it may be possible during the course of the financial year to form an idea as to whether a Club is being profitably worked, yet the actual financial result cannot be ascertained until stock has been taken of all the consum- able materials, such as the contents of the larder and wine cellar, the stock of cigars, cards, stationery, etc., and there has been ascertained the amount of what is known as depreciation for wear and tear of certain other assets. The liabilities of the Club at the end of the financial year have also to be ascertained, and these amounts have to be pro- perly incorporated with the other items of income and ex- penditure, before a proper Profit and Loss Account can be taken out. It has already been explained that the books kept by a Club are of two kinds, namely, statistical or books of registry, and books of account. If the latter books have been properly kept and the entries from the subsidiary books correctly posted into the ledger, there can then be taken out a list of the balances of the ledger accounts in- cluding therewith the cash book balance. This list of balances, of which the debit balances are in one column and the credit balances in another column, is known as a " trial balance." When the totals of the two columns agree, the " trial balance," as a rule, may be assumed to be correct, the books having been worked to a perfect balance, although it is within the bounds of possibility that there may be an error of an equal amount on both sides. It is from this " trial balance " that the two principal statements of account, usually submitted to the members of a Club at their annual meeting, are made up. One styled the Profit and Loss Account or the Income and Expenditure 121 122 CLUBS Account, shows whether the working of the Club has been conducted at a profit or at a loss, and the amount of such profit or loss ; while the other statement, known as a State- ment of Liabilities and Assets, or a Balance Sheet, shows the financial position of the Club at the close of the day the Balance Sheet is dated. Although it is at present left to the Committee of a Mem- bers' Club to present to the members the result of its working in any form they may please as regards detail, it will be sufficient for all practical purposes to show two forms of account, one being the most usual form in which the statements of account of the principal London Clubs are submitted, and another which may be considered a simpler form. It would be in the interests of the Members' Clubs of London, were they to appoint a Committee to decide on some form of accounts which every Club would adopt, as a comparison of these accounts would be of real use, not only to members of Club Committees and Club Secre- taries, but also to those members who take an interest in the management of their Clubs and attend the Annual General Meetings. For many years the Committees of Clubs merely pre- sented to their members a statement showing on one side the actual cash received during the year, and on the other side the actual cash paid. If the total cash received was in excess of the total cash paid, the accounts were assumed to be satisfactory ; while, on the other hand, if the total cash paid exceeded the total amount of cash received, it was frequently assumed that the Club had not done well. In most cases the latter surmise was probably correct, but a statement showing that the total cash received is in excess of the total cash paid, must not be assumed to be a satisfactory one. A Statement of Receipts and Pajnnents merely sets out in abstract form the receipts and pa37ments of the Club as shown in the cash book. In other words, it is an abstract of the cash book. It includes, on the receipts side, any ANNUAL STATEMENTS OF ACCOUNTS 123 subscriptions which ought to have been received the previous year, or entrance fees which ought to have been received in the same way, or any class of income received appertaining to the previous year. On the other hand, it will also include any subscriptions that may have been paid by members in advance ; that is, not due until the day after the financial year is ended. On the payments side, it would include any of the liabiUties belonging to the preceding financial year which were due at its close, while there would be omitted any liabilities contracted by the Club during the financial period, payment for which has not been made at the end of that period. There are con- sequently two objections to a Statement of Receipts and Payments, first that, as already indicated, the balance of this account may be misleading ; and secondly, on the ground that it may afford an opportunity to a dishonest Secretary or Steward, of intentionally misleading the mem- bers of the Club by purposely not paying some of the liabili- ties before the end of the period, which would have the effect of showing a satisfactory balance in favour of the Club. This balance might be erroneously considered by members, or even by the Committee, as showing that the Club had been worked in a satisfactory manner, while if these intentionally omitted liabilities had been paid, the balance would not only be diminished, but might even show one of an adverse nature and an overdraft at the bank. For many years, however, it has been recognised in the leading Loridon Clubs, that a Statement of Receipts and Pay- ments is not a proper one to place before the members of a Club, and it has been superseded by a Statement of Income and Expenditure, which statement is practically identical with the Profit and Loss Account of a trading concern. A Statement of Income and Expenditure should include on one side, arranged under suitable headings, the total income of the year, quite irrespective as to whether the same has or has not been actually received in cash during that year, and on the other side the total expenditure, 9— (1522) 124 CLUBS quite irrespective as to how much of this has been paid during the same period. As a rule, the income side of the Income and Expenditure Statement of a Club coincides with the cash received, as practically the annual subscriptions of the members and the entrance fees of new members are actually collected during the period. By the Rules of most Clubs, if a member has not paid his subscription quite early in the year, he ceases to be a member, and his subscription, which he ought to have paid, ceases to be part of the income ; mem- bers are also, as a rule, required to pay their accounts for meals, etc., before leaving the Club. It therefore follows that in the majority of Clubs the cash receipts during a year are identical with the income. On the other hand, the expenditure for the year may differ greatly from the actual payments of the year as, in the first place, the payments may include those made in settlement of accounts of the previous year, while they would not include the payments of the liabilities outstand- ing at the close of the financial year. Moreover, nothing would be charged amongst the payments for wear and tear of certain of the assets of the Club, while the expenditure would include such items of charge. It therefore follows that in the preparation of an Income and Expenditure Account, the expenditure or debit side of the account must contain items of charge in respect of what are known amongst professional accountants as " wasting assets." The following are examples of " wasting assets " which may be owned by a Members Club : a building on leasehold ground erected by or purchased by the Club, the Club pa37ing ground rent; a similar building where the lease of the ground has been purchased by the club ; furni- ture, upholstery, plate, linen, china, glass, ironmongery, books, maps, etc. Now it is obvious that money sunk by the Club in the acquisition of any of the items of property just referred to could not fairly be charged against the income of the year ANNUAL STATEMENTS OF ACCOUNTS 125 in which payments for the same are made. It would show an enormous deficiency on the Income and Expenditure Account of the year which would have to be carried forward from year to year, and the true result of the working of each year would not be ascertainable from the accounts except by an expert accountant. On the other hand, the omission of any items of charge in respect of these "wasting assets," would make the In- come and Expenditure Account so favourable as to be very misleading. The lease of a Club can only be available for the purposes of the Club during the length of the lease, as on the expira- tion of the lease, unless it has been renewed, the Club building is of no value whatever to its members. The furniture of the Club and the upholstery, etc., also the plate, linen, china, glass, etc., must gradually depreciate in value by ordinary wear and tear, and have to be replaced from time to time. It is now the recognised rule amongst professional accountants, that the only way of arriving at the real profit made by any institution or business, is to settle as nearly as possible an amount which it can reasonably be assumed as the cost of wear and tear of the wasting assets for the period embraced by the account. This amount is a charge against the income of the period in addition to the other items of expenditure. The amount can only be ascertained by taking into consideration each class of wasting assets apart from the others, and the total when thus arrived at is the proper amount to charge for wear and tear. In the case of a Club House built by its members on lease- hold ground, or in the case of a leasehold house purchased by the members, it is obvious that each year, subject to any local conditions, such as a rise in the value of property which cannot be considered in dealing with the accounts of a Club, the value of the building diminishes. Eventually the day will arrive when the Club House will revert to the ground landlord, and thus cease to belong to its members : in other 126 CLUBS words, cease to be one of their assets. It therefore follows, that the only proper way of dealing in the accounts with expenditure in connection with a lease, is to charge such a sum against successive Income and Expenditure Accounts as will fully restore to the Club on the expiration of the lease, the amount expended on its acquisition, and thus enable the Club to have the funds in hand either to acquire a new building or enter into fresh arrangements with the ground landlord or the ownerof the house, as the case may be. In the case of furniture, upholstery, plate, linen, etc., there is no period fixed in the same definite way as there is in connection with a lease as to the diiration of these assets. The amount to be charged in respect of deprecia- tion can be arrived at only by means of experience. As furniture lasts very much longer than cups and saucers or wine glasses, it is obvious a higher sum must be charged against the Income and Expenditure Account in connection with depreciation of china and glass than that of furniture. The following percentages on their book values may be taken as equitable amounts to charge against the Income and Expenditure Account of a well-managed Club in respect of these wasting assets. Furniture 5% off the balance of the account as it existed on the opening date of the year in question. Upholstery 20% do. Plate 10% do. Linen 20% do. China and glass 30% do. Ironmongery 20% do. Books, maps, etc. 5% do. All new purchases in respect of any of the above items should be treated as expenditure of a capital nature, and be charged to the proper impersonal Ledger Accounts. The amount of such purchases will be included in the Balance Sheet without deduction, and also included in the balance of the ledger account on the opening date of the following ANNUAL STATEMENTS OF ACCOUNTS 127 financial year, and gradually written off in the manner indicated above, or as varied by the Committee of the Club. In ascertaining the profit made on the provisions, wines, etc., sold in the Club, it is necessary to take into considera- tion the stock at the beginning and end of the year, the stock at the beginning of the year being naturally treated as a purchase made bn that date. This must be the same amount as that taken credit for on the last day of the year preceding, while the stock at the end of the year must be treated as though it were disposed of at the exact price it cost. With the exception of the profit on provisions, the profit on all other consumables is arrived at by deducting the purchases of the year, including the value of the stock at the beginning of the year, from the sales of the year added to the value of the stock at the end of the year. The reason why the Provision Account must be treated in a different way to show the result of the working of the Kitchen is, that it is the custom to feed the servants of the Club. It is obvious, therefore, that if the provision account be treated in the same way as are the accounts in connection with the other consumables, the purchases which include food consumed by the servants would be so heavy, as com- pared with the receipts, that it is bound to show a loss. In fact, many Club accoimts do show a loss on their pro- vision account, and by dividing this loss by the number of servants, the members are informed that the result shows the cost of the servants board per head. This is an incorrect statement, as is evident when the accounts of some Clubs show by means of this calculation, that the cost of feeding a servant is five shillings or less per head a week, while other Clubs show the cost at more than double. The only way to arrive at the result of the working of the Kitchen of a Club is, to deduct from the purchases of provisions the estimated cost of the food consumed by the servants, with the result that the Kitchen ought to show a profit on its working as do the other departments. 128 CLUBS The cost of the food consumed by the servants may be roughly arrived at, by multiplying the average number of the staff throughout the year by the estimated average weekly cost of maintaining a servant, say, at 8s. per week, and multiply this again by fifty-two for the number of weeks in the year, or if the Club has been closed for repairs during the year, by the number of weeks during which the Club was open. There must also be a further deduction from the actual amount paid for provisions in respect of the estimated cost of the food supplied to other members of the staff, such as the Secretary or Librarian. Should either, or both of these officials have a full set of meals suppUed each day, the cost might be treated on the same footing ; but should the Secretary or Librarian have only occasional meals, the actual cost of their food might be disregarded. Should the Club receive as guests the mem- bers of another Club during its closing, and some of the servcmts of the visiting Club be imported into the service of the Club, the estimated cost of their food must be taken into consideration. The percentage the gross profit of each of the catering departments bears to the sales, should be ascertained each year, and these percentages, when compared with those of previous years, clearly show whether each department has been properly administered and controlled, and it may be found that while some are being worked at a proper profit, others are not. When this is ascertained to be the case, the reason ought to be at once sought for, and when discovered the remedy appUed. Should a Club, in addition to having a stock of its own wines, spirits, etc., allow wine merchants to stock its cellars, the profit earned on the sale of the wine merchant's wines must have a separate heading to itself, for the reason that it would be misleading were it included in the state- ment on which would be based the calculation showing the percentage of profit made on the sale of the Club's own wines. ANNUAL STATEMENTS OF ACCOUNTS 129 The income of a Club, therefore, as shown in its Income and Expenditure Account, should be grouped under the following headings, each heading having its proper account in the ledger of the Club. In carrying out this plan, it must be borne in mind that, while the ledger accounts of each trading department show the result known as the gross profit, that this gross profit may, in the Income and Expenditure Account, be accompanied with the details showing how it is arrived at. Entrance Fees (with subdivisions if more than one class of entrance fee). Subscriptions (with subdivisions if more than one class of subscription). Provisions (profit thereon). Wines — Club do. Wines — Merchants do. Spirits and liqueurs do. Ales do. Mineral Waters do. Cigars do. Cards do. Billiards do. Bedrooms do. Baths do. Rent of Lockers do. Fines do. Sundry revenue. Under this heading may be included any item of income not of suf&cient importance to have a heading of its own, or it may happen that in some Clubs it may be desirable to set out some source of income not stated above in a heading by itself. It will be observed that entrance fees are treated as an item of ordinary revenue. A few Clubs present their ac- counts with the income divided into what they call " ordin- ary " and " extraordinary " income, entrance fees being treated as extraordinary income. This appears to be quite 130 CLUBS an unnecessary way of dealing with the accounts of a Club which, in the interests of the members and all concerned, ought to be of as simple a nature as possible. Provided that proper steps are taken to ensure that the members of a Club, when once they have paid their entrance fees, are assured of Club accommodation for the rest of their lives, there is no need to treat entrance fees as being other than the ordinary income of a Club. If the annual subscriptions are maintained at such a rate as will allow of the wasting assets of the Club to be so depreciated, that at the end of the Club lease they will be saleable at the value at which they stand in the accounts, and that there will be such a siun gradually accumulated as will ensure the renewal of the lease or the taking of fresh premises, there is no object whatever in embarrassing, with complicated accounts, the members who take the trouble to attend annual meetings. If entrance fees are not to be treated as ordinary revenue then the money ought to be invested, and a proportion written off each entrance fee, from an actuarial point of view, so that should at any time the Club cease to exist, the unexpired portion of a member's entrance fee may be returned to him. The method by which the gross profit of the catering departments is ascertained, will be seen in the Income and Expenditure Account called Form A of the first set of speci- men accounts. It is optional for the committee of a Club, subject to any instructions it may receive from the mem- bers at the Annual General Meeting, to show such detail or merely insert the amount of gross profit, leaving it to the members to inquire at the annual meeting, how such has been arrived at should they desire such information. In Form B the profits of the various catering departments have been passed to the credit of a Profit and Loss Ac- count, and the balance transferred in one amount to the credit of the Income and Expenditure Account, thus simphfying this account. The expenditure of a Club, as shown in its Income and ANNUAL STATEMENTS OF ACCOUNTS 131 Expenditure Account, should be grouped under the follow- ing headings, each heading having its proper account in the ledger of the Club : — Interest on Mortgages (if any). Interest on debentures. Interest on loans (from bankers or others). Rent, rates, taxes, etc. Establishment. Building repairs, renewals, etc. Other repairs, renewals, etc. Fuel. Lighting. Library. Newspapers, periodicals, etc. Stationery, printing, etc. Cleaning. Miscellaneous. Many of the above headings will have sub-headings, which will be found in the pro-formi statement of accounts at the end of this chapter, and each sub-heading should have its separate account in the ledger. Amounts due to creditors must be brought into the ledger accounts before transferring the balances to the Income and Expenditure Account. An Income and Expenditure Account prepared in this manner will show the true financial result of the working of a Club. Such account together with the Balance Sheet about to be referred to, maybe described as the culminating point of a proper system of book-keeping, as both the Income and Expenditure Account, and the Balance Sheet are practically ledger accounts forming part of this system. Beyond making this statement, it is impossible to explain why it should be so, without going into the theory and practice of book-keeping by double-entry, and it must be taken for granted that these two statements are absolutely necessary for coming to a true determination as to what is the real result of the working of a Club. If the result be 132 CLUBS unsatisfactory, it may also be taken for granted that it is absolutely essential to consider what steps are necessary to put the working of the Club on a proper basis, and it should be an easy matter to discover from the accounts to which department or departments the attention of the committee should be directed. The Balance Sheet should contain on one side the liabilities of the Club, and on the other side its assets or property. It may also contain other items not strictly comprehended under such divisions, but to explain why, would involve a lesson in accountancy not here necessary. It should always accompany the Income and Expenditure Account just referred to in the accounts issued to members, and is applicable in connection with either of the two Income and Expenditure Accounts described as Form A and Form B. The items referred to in the Balance Sheet may be grouped under the following headings : — On the debit or liabilities side should be set out- — Mortgages (if any). Debentures (if any). Loans. Creditors. Subscriptions paid in advance (if any). Leases renewal fund. Repairs and maintenance fund (if any). Sinking funds (if any). Library fund. Reserves (if any created). Balance — being surplus in favour of the Club. Very few Clubs are financially strong enough either to purchase or build their own Club House without making use of borrowed money. This may be done either by a fixed mortgage on the freehold or leasehold house, or by deben- tures. The latter are preferable as they can be gradually paid off, but in any case the amount due on mortgage or debentures should never be included in " creditors," but ANNUAL STATEMENTS OF ACCOUNTS 133 should be set out under the proper heading on the debit side of the Balance Sheet. In strict accountancy the amount, when secured by a charge on an asset, ought to be deducted from the value of the asset on the other side of the Balance Sheet described as " freehold premises " or " leasehold premises," and only the balance carried out, but unless a Club is insolvent, when this plan ought most COTtainly to be adopted, it is better and more intelligible to members to set out the amount due on mortgage or debentures on the debit side of the Balance Sheet. The method of dealing with depreciation and wasting assets has already been referred to, but as it is the practice in some Clubs to raise special funds for the purpose of accumulating gradually the capital expended in a wasting asset, provision is made in the pro forma Balance Sheet for several of these funds. It is seldom, however, that more than one appear in the accounts of a Club. On the credit or assets side of the Balance Sheet should be set out the items grouped under the following headings : Freehold premises. Stocks : — Leasehold premises. Wines. Furniture. Spirits and Liqueurs. Plate, linen, etc. Ales. Artesian Well (if any). Mineral waters. Investments. Provisions. Pictures. Cigars. Library. Cards. Sinking funds investments. Balance at bankers. Debtors (if any). Cash in hand. Balance — ^being deficiency (should the club be in this unfortunate financial position). It will be observed that both in the Income and Expendi- tiure Account and in the Balance Sheet, the value of the stocks of consumables, such as provisions, wines, etc., is brought in. It has already been explained that the items in the Income and Expenditure Account and in the Balance 134 CLUBS Sheet, are the final balances in the ledgers, and the items of stock, by being carried in the manner as shown into both of these statements, does not disturb the balance. The stock of provisions of a Club is, as a rule, of no great importance, but the stock of wine is in most Clubs an ap- preciable item. It is often an item of very considerable importance, and if incorrectly taken may seriously affect, one way or the other, the Income and Expenditure Account of the Club. A short time, therefore, previous to the day on which the accounts are made up, usually the 31st December, preparation should be made for taking the stock of aU consimiables as it will exist on the night of the balancing date. The stock of provisions can be taken by the Steward in conjunction with, perhaps, the Chef, and should be entered in lists or schedules in an absolutely correct manner, either by number or by weight, and should be valued strictly at the cost price of the articles. The taking of the stock of wines, spirits, etc., in the cellar can be commenced several days before the balancing date by the Butler, under the careful supervision of the Secre- tary. This stock should be taken out in complete detail, giving the nmnber of dozens and the odd bottles, and priced out at the cost price as ascertained from the original invoices. On the evening of the balancing day a careful stock must also be taken of all the wines, spirits, Uqueurs, ales, minerals, etc., in the various dispense bars, coffee-room and smoking-room, and priced out in the same way. It is the custom in many of the leading London Clubs for an expert to be called in for the purpose of stocktaking, and there can be no question that it is a most advisable plan for the stock to be taken by someone not in the em- ployment of the Club, as if there is any collusion between those taking stock it might be years before the theft is detected. H O o u < K D o o z w Oh X w O z < w s o u z s O Q s o "21 Bn.H O ex Ph.S 3 M w ■o W! . »0 to m ttj i-t I S 13 S P. w ? S Ph^ g o o s -o oHotn ci a o ■a a CO fl 'O -n S +" ;«3 p • 83 >-« S' "" ^ "^ M °^-§|§^ +. »+. 8+. IH CO o OT " m ^ S s S s s c c] d ti ^ h-l *H hH H-1 •a s SS r 13 u o 3 O.I « o o i: u I " o ft •"! ' !3 ■a s §!3 5^ H a H ■d-o eon W ■a § ■ o "S m.SJ • s -a: I rt'S ^IllE 04 S 3 "" 3 C ^ ^ .9 3 i ■sl-s 3 " 1^ S 2 « ffl o S^ a M ■ ■ c so >" '? S 3 K bo . fig ^ o o CO •iJ O 03 „ ^2 i ^> i : : : : : : ^ " +> -S s |1 'IS -fg^^ Mu '3±J ■o . 9 o cr* o a ° ■5 2 M ° en ^ rt opqm ^ a WW ■ M 03 o o a (O -iH r^ •a <8 ni w 8>H li bo fi g 5=" H m O bo J I *iH I Js+i H fe X O «> 0) '-«4S ffl ^ M m .tJ m M^ S 2 C rt ■o Q 9 ° ^ £ -fi u^ u 'O pi^ -« u ■a CO ^ ^ ■ ■V § : V s o o . a ■ 4-" 3 ll la e2 i^l A 'd b - o a P. c8 CO „ g cS -M _g , oj III Sg-ScS S > ° 2 10— (I5S2) ■o CO* W) •d 1 yi 1 SJ • c " (U . • . . • • , . . • • V) -H. .. ........ . dJ>, ^ -S •« I ,36 ^ 5 ■••■SiS ■ •.. *!« "^ a 8 .2 S .9 o ^a p ..4 pa E u 8.9 rt .3 --I 4) I u " i to a) H 1/1 J? .. 0,1-1 U Wi- lli- Ui W _( '3 0.S -tf ».s a ■sag 1 o\ •§•§.2 ! Oi J3«d 383 one j o\ •S-g-2 rt On OCQtS ! 1 1 a M Ill 1 i No. in Candi- dates- Book. -a i4 O o m m W O i en H ;^ w a> s 0) 11 ,1 i 0] is s 1 f2 i 09 1 E 8 Q > W en o < H b .<5 « w tn 5 (Oi SLsSart i ^8 52 is S* i^ I, 1^ *-s -d « '-♦J Kitchen and Still-room Balance against Club . . £ '6 m •^ i2 ■s 1 1 •-tf H m < bo a ■ •3 sj : 1 J*: - IS .^ 111 1 s- - 3 1 " 1 i- 1- 1 s- - S - tfi Q 3 3 1 li ;2 £ fi 1" s ■ 3 .1 ' 1 ■ 1 „, . si 12 is »-j 1 6 I .1 1 I ^ & u M n o o M H Pi H m < Q •^ W HH o w PL, 2 11 SI" '"5's - - aTfcr Is 11 H s 3 No. of BUls. h-l o tn Z o > o « Si W Pil t3 H Q w X to o <: Pi H M < W W t-H o w Oh ■a a 1 rt H 1 1 1 1 1 1 1 1 a 1 1 H i;i«jl^l sill »;P§ III ■a (i: -< G W o o M W O o > ►—I w HH o w CD 111 O M o 1 .1 S d 5 13 1 73 .9 1 3 1 ^i ll o ill 5 , Repairs and Mainten- ance. News- papers and Period- icals. Library. 1 Printing and Station- ery. -" a 1 1 H o o m w < w t— I w Ph 1 < « £ 1 3 o 1 01 Q .2 1 1 ! 1 News- papers and Period- icals. 1 i ■4-» 1 SPECIMEN ALES i 1 s 1 ! a' i i en s h^ s stock on Hand. Added. Consumed. •d A ^ Stock on Hand. Added. Consumed. •d J, ^ STOCK BOOK MINERAL WATERS 1 v. i 1 en 1 1 d a .3 C ■ ■J 1 1 1 4 1 1 1 ■i 2 1 1 SPECIMEN STOCK BOOK LIQUEURS and SPIRITS \ 1^ & 5 1 1 ■3 1 ■g 1 s & u > & 1 1 1 M i 1 1 1 n Stock on Hand. Added. — - Consumed. ■a .A *-« Stock on Hand. Added. - - - ~ - - - Consumed. tJ ^ ■^ o o pq >^ < o o Q w w s I— I o w PL, CD IS ll 11 3S. II 1 T3 m ■na TJ m *s? 13 "i '-« it Tl « ^-tJ -d » rt S -d ,» 1 ■d » « •d Ji i 1 d 8 M . „ 216 APPENDIX SPECIMEN BILLIARD ROOM REGISTER Name of Member (Guest). Pool. Billiards. Pyramids. SPECIMEN CARD ROOM REGISTER Name of Member (Guest). No. of Packs. Cash received. APPENDIX 217 ORDER FORM FOR The Club, , 191. To Please supply the following : {Here set out list.) {Signature of Secretary or Steward.) This Order Form must be returned with the goods, and the prices placed opposite each item. No goods are to be supplied to the Club except ordered on one of these forms. Books (or Accounts, where weekly books are not in force) must be rendered on {here state day of week or date oj month). 218 APPENDIX KITCHEN CLERK'S SLIP CLUB Date Member Dish To be served at COFFEE-ROOM SLIP FOR RETAINING TABLE CLUB, Taken for (Member's Name) {Hour) WAITERS' CHECK CLUB. Date No.- APPENDIX 219 SPECIMEN MEMBERS' LUNCHEON OR DINNER BILL No. COFFEE ROOM, Names. CLUB. No. of Table. Date_ .19 For how many. AT WH.\T HOUR DINNER. Price of Dishes. Table WINE THE STEWARD HAS STRICT ORDERS NOT TO OPEN AN ACCOUNT WITH ANY MEMBER. 15— (i5«) SPECIMEN DINNER Date. -19. DINNER. 8 p.m. SOUPS. FISH. ENTRIES. (15 minutes" notice) JOINTS. Members partaking of more than one joint to pay for that of highest price. 7.46 p.m. 8.15 p.m. Vegetables. Potatoes SWEETS. SAVOURIES. Por- tion. i Por- tion. FROM THE GRILL. {20 minutes' notice) Chop, Loin . Neck „ Lamb Cutlets, Mutton plain each Lamb ,, Chateaubriand Chicken — Pulled and Grilled „ Spatchcock Fillet of Beef Kidneys (two) Sausages (each) Steak (Rump) 5. d. 9 6 6 1 6 2 2 6 1 6 9 3 1 6 Members sending any article of provision for their own consumption to be charged 6d. Members carving or helping themselves either to hot or cold dishes of any description (sweets and cheese excepted) to be charged 6d. extra. BILL OF FARE CLUB The following can also be served or anv other article in season procured 1 (except on Sundays) provided reasonable notice is given. 1 FISH. s. d. POULTRY & GAME. s. d. (20-30 minutes' notice.) Chicken Cod Fish Spring Crab (dressed) Duck Flounders „ Wild . Haddock Duckling Herrings (each) 3 Fowl . John Dorey Grouse Lobster Hare . Mackerel Larks (per doz.) Mullet . Partridge Oysters, Natives Pheasant (per doz.) Pigeon Seconds ,, Bordeau Salmon Rntail Salt Fish Plover, Golden Slip Poulard Smelts (each) Ptarmigan Sole Quail . Sprats . Rabbit Turbot . Snipe Whitebait Teal . Whiting Widgeon Sauce Oyster 6 Woodcock „ Tartare 3 Port Wine Sauce „ Hollandaise 3 ., Egg 3 Water Souchet 3 ■ SUNDRIES. Anchovies s. d. 6 COLD JOINTS, Et C. s. d. Beef, Roast . 1 6 Caviare 2 „ Pressed . . 1 6 Eggs, Poached 6 Lamb . . 2 Scrambled 6 Mutton . 1 6 Haddock, Finnon 6 Ham . 1 6 Kipper or Bloater 3 Tongue (per slice) 6 Macaroni au gratin 9 Fowl (half) . 2 6 Marrow Bone (45 mins., wing . 1 3 notice) 9 „ leg . 1 Mushrooms on Toast . 6 Pie Omelette aux Fines ,, Herbes 1 ,, ,, ,, Fromage 1 ,, ,, Rognons 1 6 VEGETABLES. ,, „ Confiture 1 Salad, Tomato 6 Potted Meat . 6 Potato . 6 „ Fish . 6 Green . 6 Game 1 Pommes, Lyonnaise 3 Plovers' Eggs (each) . Frites 3 Scotch Woodcock 6 Anna 6 Sardines 6 Grilled Mushrooms 9 Toasted Cheese 6 „ Tomatoes 6 Welsh Rabit . 6 SPECIMEN LUNCHEON BILL OF FARE PT TTR "I LUNCHEON. SOUPS. Beady at One o'clock. s. 1 1 d. 9 6 6 9 6 6 COLD MEATS. j Roast Beef . . per plate Boiled „ .. Pressed „ . . „ Roast Lamb „ Roast Mutton „ Roast Veal . . Roast Pork . . Ke Ham Galantine . . per slice Tongue . . „ Roast Fowl, Half . . „ Wing „ Leg .. s. 2 1 I 1 1 1 1 d. 9 9 9 9 6 6 3 6 6 6 6 9 3 6 6 FISH. Beady in 15 Minutes. Sole, Grilled, Fried or Boiled SUp Whiting „ Bloater or Kipper . . ENTBEE. SUNDBIES. Green, Tomato, or Potato Salad Sardines on Toast . . Anchovies on Toast . . Caviare Potted Shrimps Macaroni au Gratin . . Potatoes, Fried or Saute . . Omelette aux Fines Herbes Omelette au Fromage Omelette aux Rognons Oysters, Natives per doz. „ Seconds „ Sandwiches, Beef, Ham, or Tongue Chicken SWEETS. HOT JOINTS. At One o'clock. Vegetable CHOPS, STEAKS, Etc. Beady in 15 Minutes. Mutton Chop, Loin „ Neck Lamb Rump Steak Kidneys Mutton Cutlet Sausages Leg of Fowl Any Article in Season n Ot iuffl n B dent ill of Fare can be had on gii notice. ing APPENDIX 223 SPECIMEN REGULATIONS FOR A CLUB STAFF BENEVOLENT FUND This Fund has been instituted by Resolution of the Com- mittee, dated , 19 , for the benefit of the Servants and Clerical Staff of the Club, subject to the reservation as expressed hereinafter : — 1. The Fund shall consist of such sums and legacies as may be presented for the purposes thereof by Members of the Club, of grants voted by the Club at the Annual General Meeting on the recommendation of the Committee, and £5 per cent, of the aggregate of the Club's Sweepstakes. 2. The administration of the Fund shall rest entirely in the hands of the Committee for the time being of the Club, and the question of payment of any grant or retiring allowance, and the manner, amount, and duration of such pajmient, shall be at the absolute pleasure and discretion of the Committee, but shall be subject to confirmation by the Club at the Annual General Meeting. No subscription or contribution will be required or accepted from any of the Club's Employees, who are to understand that imder no circumstances have they any right, or claim, in respect of the Fund. 3. The Committee, in administering the Fund, will not in general regard any Employee who has not completed at least 15 years of service with the Club as eligible for any retiring allowance, excepting under special circumstances. Gratuities, however, may be awarded to Employees who are at any time incapacitated from the proper performance of their duties, or are otherwise in distress ; or, in the case of death while in the service of the Club, to the widows, children, or dependants of such Employees, and in regard thereto, the Committee will duly consider each case on its merits. No explanation will be given concerning the grotmds of any decision of the Committee. 4. Any pension or annuity shall be deemed to be for the personal benefit of the pensioner, and, as between the 224 APPENDIX pensioner and the Club, shall be liable to be discontinued at any time at the discretion of the Committee, and no assignment of a pension or annuity will at any time, or under any circumstances, be recognised. 5. The moneys of the Fund shall be paid to a separate account with the Club's Bankers in the names of Trustees, Members of the Club, who shall be nominated by the Committee, and who shall hold office so long only as they may continue Members, and the Committee shall from time to time nominate new Trustees to fill any vacancy in their number caused by death, resignation, or disqualification. 6. The Trustees shall from time to time, at their discre- tion, invest the Fund in any securities authorised by law for the investment of trust funds, and any such investments may be realised as occasion arises. The Trustees shall in the month of March in each year render to the Committee a Statement of their receipts and pajmients and a Balance Sheet showing the securities and the moneys in their charge, which shall be embodied in the Annual Report to the Club. 7. Any matter not provided for in these Regulations shall be decided by the Committee, whose decision shall be final and binding on all parties. 8. These Regulations may be varied or annulled or added to by the Committee as they may deem desirable for the more efficient administration of the Fund, subject to confirmation by the Club at the next General Meeting. , 19 APPENDIX 225 STATEMENT TO BE SENT BY EACH CLUB DURING JANUARY TO THE OFFICER OF CUSTOMS AND EXCISE Finance (1909-1910) Act, 1910. L.L. 8. NOTICE. Custom House, London, December, 191 To the Secretary, Club. The Commissioners of Customs and Excise hereby give you notice that you are required under the provisions of the Finance (1909-10) Act, 1910, to dehver, within the month of January next, a statement on the form attached hereto of the purchases during the year ending the 31st instant of intoxicating liquor* to be supplied in or to the above- mentioned Club, or on behalf of the Club to the members thereof. By Order of the Commissioners, J. P. BYRNE, Secretary. The statement should be delivered to the Officer of Customs and Excise at . A franked envelope addressed to the Officer is enclosed herewith. An Excise duty of sixpence for every pound of the purchases shown in the statement is chargeable, and a Notice as to payment of the amount will be served at the * Intoxicating liquor includes spirits and spirituous liquors of all descriptions, wine (whether Foreign or British), beer, cider, and perry. 226 APPENDIX Club in due course. The duty payable must be paid not later than 1st March next. If any duty payable remains unpaid after that date, the amount will be leviable by distress on the premises of the Club, and the Act provides that any supply of intoxicating liquor in the Club while the duty remains unpaid, shall be deemed to be a sale of Uquor without Ucence. Note. — ^The Secretary of a Club who fails to deUver a statement of purchases as required by the Act is liable to a fine not exceeding £20, and in the case of a second offence to imprisonment for a term not exceeding one month, or to a fine not exceeding £50 or to both, and if he knowingly delivers a statement which is in any material particular untrue, he is liable to imprisonment for a term not exceeding three months, or to a fine not exceeding £50, or to both imprisonment and fine. APPENDIX 227 STATEMENT of Purchases during the year ended 31st December last of intoxicating liquor to be supplied in or to the Club, or on behalf of the Club to the members thereof. Date of Purdiase. Quantity and description of intoxicating liquor. From whom purchased. Cost of purchase. (. s. d. Total shown on separate sheet. . Do. do. Do. do. Total cost of purchases for the year £ Signed Secretary of the Club Address Date Note. — If the space provided for the particulars of purchases is not sufficient for the purpose, separate additional sheets should be furnished, and the totals shown thereon included above. 228 APPENDIX MEMORANDUM for the guidance of Secretaries of Clubs in filling up Form of Statement No. L.L. 8. L.L. 8a. 1. The form provides for a statement of purchases, but where it is desired that the actual payments made for intoxicating liquors in a calendar year should be treated as the purchases during that year, a Statement of actual payments will be accepted for the purpose of the charge of the Excise duty. If a Statement of actual payments is made the fact should be clearly indicated on the form, and where this course is adopted in any year, it should be followed in subsequent years. 2. The quantity and cost of each description of liquor included in each item of purchase, or payment, should be shown (but see paragraph 7). 3. The quantity of each description of liquor should be given in gallons, but where it is purchased in bottles it will be sufficient to give the number emd content, e.g., " twelve reputed quarts." 4. The cost of the liquor includes any Customs or Excise duty thereon, e.g., Spirit Duty on Imported or British Spirits. 5. Where accounts for liquors purchased are rendered at fixed periods {e.g., monthly), it will be sufficient to state the total quantity and cost of each description of hquor purchased at the same rate and dealt with in each account. Any deduction by way of discoiint, or as an allowance for " returns " from the total simount of any account should be shown. 6. When the transactions during the year are numerous, it will be sufficient if the statement contains, in scheduled form, a summary of the amounts of the several purchases from (or payments to) each firm which has supphed liquor to the club during any period of the year, and is supported by the detailed accounts of each firm, showing the quantities and description of the hquor supplied. The accounts of firms will be returned after the necessary examination at this Office, if a note is appended requesting their return. APPENDIX 229 7. If the accounts of the Club have been audited and certified as correct by a person who pubhcly carries op the business of an Accountant, or by a Public Auditor duly appointed under the Friendly Societies Act, 1896, a cer- tificate signed by the Auditor in the following form, or in words to the same effect, showing only the total amount of purchase (or of payments, as the case may be) during the year, and attached to the statement will, as a rule, be accepted in lieu of a detailed account. FORM OF CERTIFICATE. I, the undersigned, of being a person who publicly carries on the business of an Accountant ( i) {or a Public Auditor duly appointed under the Friendly Societies Act, 1896), hereby certify that I have examined the accounts of the ( ^) Club for the year ended the 31st day of December, 191 , and that the total cost of the purchases (^) [or the actual payments made), in that year by the said Club in respect of intoxicating liquors of all descriptions supplied in or to the Club, or on behalf of the Club to the members thereof, amounted to the sum of (") pounds, shillings, and pence. Dated this day of 19 . (Signed) 8. It must be understood that the Commissioners of Customs and Excise retain their right to require full particulars to be given in any case, if they think it desirable. Custom House, London, E.G., December, 1913. The duty is payable on the gross prices of the purchases made by the Club notwithstanding the fact that such prices include customs or excise duty paid by the vendors to the Club. [Callaway v. Rex [1913], W.N. 202.) 1 Strike out the words which are not applicable. 2 Insert name of club. 3 Amount to be shown in words. INDEX Abstract Books — Rulings for, 206 et seq. Account Books — General remarks on, 72 Accounts — Annual, 121 Income and expenditure, 123 Advertisements — Specimen, 202 Agenda — Chairman's, 14, 197 Committee, 65 Annual Accounts — Forms, 135 et seq. Remarks on, 121 Annual Meeting — Remarks on, 141 Annual Returns — Licensing (Consolidation) Act, 1910, 185 Annual Statement — Finance (1909-1910) Act, 1910, 182, 225 et seq. Appendix — - Forms, 195 et seq. Arrears — Members' Subscriptions, 80 Assets — Balance Sheet, in, 133 Wasting, 124 Backed Bills — How to deal with, 32 Balance — Trial, 121 Balance Sheet — Explanation of, 132 Pro formd, 140 Ballot — Committee, by, 24 Members, by, 26 Regulations as to the, 81 Remarks on, 22 Bars — Check on dispense, 51 Bedroom Superintendent — General duties of the, 117 Bedrooms — Bye-laws regulating, 178 Ruling for Day Book, 215 Benevolent Fund — Regulations for a staff, 223 Billiard Committee — General duties of, 60 Billiard Rooms — Bye-laws, 174 Register for takings of, 216 Bills- Backed, 32 Bills of Fare- Drafting, 34 Specimens of, 200 et seq. Books — Account, of, 72 Library, 58 et seq. Statistical, 72 Borrowing — ■ Remarks on, 40, 132 Butler- General duties of the, 101 Bye-laws — Alteration of, 19 Specimen, 163 Candidates — Ballot of, 24, 26 Underwriting, 28 Candidates Book — Remarks on, 70 Specimen page for, 203 Card Room — Bye-laws, 176 Register of takings of, 216 Cards — Custody of the Playing, 106 Cash Book — Petty, 211 Reconciliation Statement, 16, 199 Remarks on, 74 Catalogue — Library, 59, 84 Cellar — Check on wine, 51 Chairman — Agenda form for, 14, 197 Annual and other meetings, 142 et seq. Committee, of, 13 231 232 INDEX Champagne — Selection of, 46 et seq. Check- Cigars, on, 54 Spirits, on, 51 Wines, on, 5\ Chef- Appointment of, 18 Duties of, 92 Cheques — Cashing Members', 113 Christmas Box Fund — Servants, 38 Cigar Committee — Duties of the. 52 Cigars — Check on, 54 Selecting and testing, 53 Clerk— Coffee Room, 112 Kitchen, 115 Secretary's 72 Coffee Room — Bye-laws, 168 Slip for retaining table in, 218 Coffee Room Clerk — Duties of the, 112 Coffee Room Superintendent — Duties of the, 108 Commission — Illegality of giving or taking, 35 Committee — Agenda, 65 Attendance Book, 14 Billiard, 60 Bye-laws, power to make, 19 Cigar, 52 Duties of, 3, 9 General, 9 House, 30 Finance, 39 Liability of members of, 189 Library, 55 Minutes of, 14 Specimen Resolutions, 200 Wine, 43 Complaints — Dealing with, 20 Members, by, 31 et seq. Members, of, 21 Conduct — Members, of, 21 Cricket Fund — Servants, 38 Debentures — Issue of, 40 Register of, 72 Remarks on, 133 Depreciation — Wasting Assets, of, 125 et seq. Dinners — Arrangements for, 110 Members' Bills for, 219 Menus for, 34, 220 et seq. Dispense Bars — Check on, 51 Election — Members, of, 22 et seq. Entrance Fees — Accounts, in, 129 Entrance Hall — Bye-laws, 166 Expenditure — Division of, 131 Reasons for increased, 5 Expulsion — Members, of, 192 Finance Committee — Duties of the, 39 Finance (1909-1910) Act, 1910— Regulations under, 183 Sections of, 182 Forms — Appendix, 195 General Meeting — Remarks on, 141 Rules, 147, 159 Groom of the Chambers — Duties of the, 105 Hall Porter — Duties of the, 118 House Committee — Duties of the, 30 Income and Expenditure Account — Pro formd, 135, 138 Remarks on, 123 Invoice Book — Remarks on the, 76 Ruling for, 210 Invoices — • Checking the, 36, 89 Kitchen — Check on management of, 67 Profit on working of, 127 INDEX 233 Kitchen Clerk — Duties of the, 115 Specimen slip for, 218 Laundry — Arrangements with, 99 Law — Chapter on Club, 182 Lease — Club building, of, 11 Liabilities — Balance Sheet, in, 132 Liability — Committee, of, 189 Members, of, 189 Librarian — Duties of the, 83 Library — Bye-laws, 173 Catalogue of the, 59, 84 Library Committee — Duties of the, 55 Licensing (Consolidation) Act, 1910— Sections of the, 184 Luncheons — • Arrangement for, 108 Members' bills for, 219 Menu for, 222 Matron — Duties of the, 97 Members — Complaints by, 31 et seq. Complaints of, 21 Election of, 22 et seq. Expulsion of, 192 Liability of, 189 Register of, 72, 204 Subscriptions of, in arrear, 80 Members' Club — Definition of, 1 Menus — Drafting, 34, 92, 94 Specimen, 220 et seq. Mineral Waters — Selection of, 52 Stock book for, 214 Minute Book — Committee, 70 Minutes — Business arising out of the, 15 Committee, 14 Sub-committee, 29 Writing up the, 78 Morning Room — Bve-laws, 172 Notices — Specimen, 201 Order Forms — Tradesmen's, 217 Orders — Tradesmen's, 89 Pension Fund — Servants, 42 Petty Cash Book — Remarks on, 75 Ruling for a, 211 Poll- Regulations for taking a, 144 Pott- Laying down, 102 Openmg of Vintage, 103 Selection o', 45 Proprietary Club — Definition of, 1 Provisions — Profit on, 127 Stock of, 134 Purchases — Annual Statement of intoxi- cating liquors, 227 Register — Debentures, of, 72 Members and Subscriptions, of, 72, 204 Servants, of, 72, 73 Registration — Clubs, of, 184 Report — Secretary's, 15, 198 Sub-committee's, 1 6 Resolutions — Specimen of Committee, 200 Retirement — Law as to, of Members, 188 Rules — Alteration of, 19 Specimens of, 148 Salads — Making of, 98 Scrutineers — Appointment of, 144 Secretary — Telephone — Agenda form for, 197 Bye-laws, 167 Appointment of, 18 Tips — Duties of, 65 et seq. Forbidden in Clubs, 38 Financial statement of, 15 Tradesmen — Report of. 15, 31, 66, 198 Appointment of, 35 Security — Orders to, 89 Officials and Servants, of, 19 Trial Balance — Servants — Explanation of the, 121 Engagement of, 17 Leave of, 91 Wages, 37 Wages Book, 205 Vat.kt— Steward — Duties of the, 117 Appointment of, 18 Duties of, 87 Still Room- Wages — Remarks on, 97 Increase of Servants', 37 Stock — Provisions, of, 133 et seq. Wages Book — Servants, 205 Taking, 134 Waiters — Wines, of, 134 Form of check for, 218 Stock Book- Remarks on, 73 Whiskey — Selection of, 50 Ruling for, 212 Wine- Subscriptions — Stock of, 134 Register of, 204 Sub-committees — Duties of, 29 Stock-taking, 134 Temperature for keeping, 102 Wine Committee — Quorum of, 30 Duties of the, 43 Reports of, 16 Wine List- Compilation of the, 48 Takings' Book — Wine Merchants — Remarks on, 78 Wine in cellar belonging to, 102 THE END Printed by Sir l%aac Pitman & Sons, Ltd., Bath (I5«) rci Pitman's Business Handbooks A Selected List of Practical Guides for Business Men and Advanced Students CONTENTS PAGE ADVERTISING AS A BUSINESS FORCE IS ADS AND SALES . . . .15 ACCOUNTS OF EXECUTORS . . 10 ACCOUNTANCY . . . . 9 AUDITING, ACCOUNTING, AND BANKING 6 BALANCE SHEETS . . .7 BANK ORGANISATION, MANAGEMENT AND ACCOUNTS . . .5 BANKRUPTCY AND BILLS OF SALE 10 BILLS, CHEQUES, AND NOTES . 7 BOOK-KEEPING, DICTIONARY OF . 9 BUSINESS man's GUIDE . . 3 CARRIAGE, LAW OF . . .12 chairman's MANUAL . . .4 " COLE " CODE DICTIONARY . . 16 COLLIERY OFFICE ORGANISATION . 6 COMPANY ACCOUNTS . . .9 COMMERCIAL ENCYCLOPEDIA . 2 COMPANIES AND COMPANY LAW . 12 CONSULAR REQUIREMENTS . . 14 COST ACCOUNTS . . .9 COUNTINP HOUSE AND FACTORY ORGANISATION . . . .4 DICTIONARY, ENGLISH-FRENCH . 14 DICTIONARY, ENGLISH-GERMAN . 14 DICTIONARY OF BANKING . . 6 DICTIONARY OF COMMERCIAL COR- RESPONDENCE . . .14 DICTIONARY, PORTUGUESE AND ENGLISH . . . .13 DICTIONARY (ABRIDGED), POR- TUGUESE AND ENGLISH . .14 DICTIONARY OF SECRETARIAL LAW 8 DICTIONARY OF THE WORLD'S COM- MERCIAL PRODUCTS . . .13 DRAPERY BUSINESS ORGANISATION 5 ECONOMICS FOR BUSINESS MEN . 16 FARM ACCOUNTS . . .10 FARM LAW . . . .12 GROCERY BUSINESS ORGANISATION 5 GOLD MINE ACCOUNTS . . .9 GUIDE FOR THE COMPANY SECRETARY 7 GUIDE TO BUSINESS CUSTOMS . 13 HANDBOOK OF LOCAL GOVERNMENT LAW . . . . .11 HOUSEHOLD LAW . . .12 HOW TO TAKE MINUTES INCOME TAX LAW INSURANCE . . . , INSURANCE OFFICE ORGANISATION, ETC. ..... LAW RELATING TO SECRET COM- MISSIONS, ETC. LAW OF EVIDENCE . LAW OF REPAIRS .... LICENSING, GUIDE TO THE LAW OF LECTURES ON BRITISH COMMERCE LOCAL GOVERNMENT CASE LAW . MANUFACTURING BOOK-KEEPING AND COSTS .... MARINE LAW .... MECHANICAL TRACTION, LAW MERCANTILE LAW MONEY, EXCHANGE, AND BANKING OFFICE ORGANISATION OUTLINES OF THE ECONOMIC HISTORY OF ENGLAND .... PERSONAL ACCOUNTS . PRINCIPLES OF^PRACTICAL PUBLICITY PRACTICAL BANKING PRACTICAL SALESMANSHIP PROSPECTUSES .... PUBLIC man's GUIDE . PSYCHOLOGY OF ADVERTISING RAILWAY REBATES CASE LAW secretary's HANDBOOK shipping office organisation, etc. solicitor's office organisation, ETC. ..... stock exchange stock-broker's office organi- sation ..... SYSTEMATIC INDEXING TELEGRAPH CIPHERS TRAMWAY RATING VALUATIONS . TRANSFER OF STOCKS AND SHARES THEORY AND PRACTICE OF ADVER- TISING ..... THEORY AND PRACTICE OF COM- MERCE ..... world's COMMERCIAL PRODUCTS . PAGE . 8 12 13 13 11 3 11 9 . 11 OF 10 . 11 6 4 16 10 15 7 15 7 3 15 11 7 5 5 10 6 16 16 16 8 15 13 13 LONDON SIR ISAAC PITMAN & SONS, LTD., i AMEN CORNER, E.C. BATH, NEW YORK AND MELBOURNE Pitman's Complete List of Commercial BooKs post free on application P 2 PITMAN'S BUSINESS HANDBOOKS PITMAN'S COMMERCIAL ENCYCLOPiEDIA AND DICTIONARY OF BUSINESS. A reliable and comprehensive work of refer- ence on all commercial subjects, specially designed and written for the busy merchant, the commercial student, and the modern man of affairs. Edited by J. A. Slater, B.A., LL.B. (Lond.). Of the Middle Temple and North- Eastern Circuit, Barrister-at- Law. Author of " Mercantile Law," " Commercial Law," etc., etc. Assisted by upwards of 50 specialists as contributors, including : W. Valentine Ball, M.A. ; James 0. Cheetham, B.Com. ; Sidney W. Clarke ; Arthur Coles, A.C.LS. ; A. C. Connell, LL.B. (Lond.) ; EmilDavies; Frank Dowler; J.Alfred Eke ; J. B. Eland ; R. A. Fletcher ; A. J. Lawford Jones ; G. H. Knott, M.A. ; Samuel Moses, M.A. ; W. Nicklin, A.S. A.A. ; E. Martin, F.C.I.S. ; E. J. Orford, F.R.G.S. ; Gurdon Palin ; H. W. Porritt ; Harold Roberts, LL.B. (Lond.) ; W. P. Rutter, M.Com. ; W. Courtney Sandford, B.A. ; J. A. Slater, B.A., LL.B. (Lond.) ; W. E. Snelling ; W. H. Spurr, A.C.LS. ; J. E. R. Stephens, B.A. ; J. Wells Thatcher ; P. Tovey, F.C.I.S. ; A. R. Webb, A.S.A.A., A.C.A. ; W. Jayne Weston, M.A., B.Sc. (Lond.). With numerous maps, illustrations, facsimile business forms and legal documents, diagrams, etc. In 4 vols., large crown 4to, (each 450 pp.,) cloth gilt, £1 lOs. net. Half-leather gilt, 12 2s. net. " We have found it of an extremely interesting nature, and can strongly recom- mend it to all wishing to keep thoroughly up to date in commercial and business life. The high standard which Messrs. Pitman have attained in previous volumes published by them is fully sustained in the Commercial Encyclopadia, a strong feature of which is the extremely low price fixed for what may be regarded as a very important work of reference." — The Statist. " Providing, within adequate limits, full and accurate information upon every subject which can be legitimately claimed to fall within the scope of business life, this new work must appeal with peculiar force to all classes of the commercial com- munity .... should prove a more valuable possession to the business man than half-a-dozen dead languages and all the book-lore of 3,000 years." — The Standard. " The work is entirely reliable." — The Joint Stock Companies' Journal. " Every business man who would be abreast of the times should add this to his bookshelves." — The Capitalist. " The compilation is most carefully done, and it is safe to say that no man who is interested in business affairs can afford to be without this work." — The Review of Reviews. " The magnificent and most useful Commercial Encyclopadia .... the business man will have an authoritative guide to practically every question that concerns his enterprise ; while for the encouragement and training of his office and warehouse .staffs, the work can be highly recommended." — The Commercial Review. PITMAN'S BUSINESS HANDBOOKS PITMAN'S BUSINESS MAN'S GUIDE. Sixth Revised Edition. With French, German, and Spanish equivalents for the Com- mercial Words and Terms. Edited by J. A. Slater, B.A., LL.B. (Lond.), of the Middle Temple, Barrister-at-Law, and author of " The Commercial Law of England." The " Business Man's Guide " is a volume of handy size, designed to be of permanent usefulness in the office of the merchant, the banker, the broker, and the trader, and to all members of the staff from the manager, secretary, or cashier, to clerks of all kinds. The information is of such a character as will assist a business man in an emergency, and will clear up doubts and difficulties of every-day occurrence. The work includes over 2,000 articles. In crown 8vo, in cloth cover of special design, 540 pp. 3s. 6d. net " An admirable specimen of the new type of business instruction book. In nearly 500 closely printed pages, with subjects arranged alphabetically, it packs away a great amount of information of the kind frequently required and not easily obtained by business men of many kinds. The fulness of the technical phraseology, with foreign equivalents, is one of the best features of the book. One may search any ordinary dictionary in vain for explanations of such phrases as ' bottomry bond,' ' h3T)othec,' ' quintal,* or ' fittage.' The summarised information of trade customs, of foreign practice, and of commercial law, is given with great lucidity. Altogether it is a book that canjbe heartily recommended." — Daily Mail. PITMAN'S PUBLIC MAN'S GUIDE. A Handbook for aU who take an interest in questions of the day. Edited by J. A. Slater, B.A., LL.B. (Lond.). The object of this book is to enable its readers to find within a comparatively compact compass informa- tion on any subject which can possibly bear upon matters political, diplomatic, municipal, or imperial. In crown 8vo, 444 pp., cloth gilt, 3s. 6d. net. " Comprehensive and concise are the two adjectives which best describe the ' Public Man's Guide,' to which might be added indispensable." — Westminster Gazette. " Such a volume as this, giving a great mass of carefully selected and condensed information on a wide range of subjects, is exactly what is needed. The volume is, in fact, a miniature encyclopaedia, not for the student, but for most general readers — one might say for ' the man in the street.* ** — Glasgow Evening News. LECTURES ON BRITISH COMMERCE, including Finance, Insurance, Business and Industry. By the Rt. Hon. Frederick HuTH Jackson, G. Armitage-Smith, M.A., D.Litt., Robert Bruce, C.B., Douglas Owen, W. E. Barling, J. J. Bisgood, B.A., Allan Greenwell, F.G.S., James Graham. With a Preface by the Hon. W. Pember Reeves. In demy 8vo, cloth gilt, 295 pp., 7s. 6d. net. Contents. — ^The Bank of England — ^The British System of Taxation — The London Postal Service — London as a Port — ^The Machinery of Marine Insurance — British Shipping — Fire Assurance, Life Assurance — Industrial Life Assurance, Personal Accident and Sickness Insurance, Workmen's Compensation Assurance, Motor-Car Insurance, Burglary Assurance, etc. — The Economic Position of the Coal Industry of the United Kingdom — ^The Woollen Industry. PITMAN'S BUSINESS HANDBOOKS THE CHAIRMAN'S MANUAL. Being a guide to the manage- ment of meetings in general, and of meetings of local authorities, with separate and complete treatment of the meetings of public companies. By Gurdon Palin, of Gray's Inn, Barrister-at- Law, and Ernest Martin, F.C.I.S. In crown 8vo, cloth gilt, 192 pp., 2s. 6d. net. " We only wish that it were a sine qua non that no chairman should be allowed to occupy that position unless he could show that he had carefully perused this little book. We strongly urge all our readers to obtain a copy." — Accountants Journal. INSURANCE. A Practical Exposition for the Student and Business Man. By T. E. Young, B.A., F.R.A.S., ex-President of the Institute of Actuaries. Second Edition, Revised. In demy 8vo, cloth gilt, 408 pp. 5s. net. " It is enough to say of the second edition of this well-known work that it retains all the valuable features of the first edition, and includes additional information of an important character. In particular the chapters upon fire, marine, and accident insurance have, on the invitation of Mr. Young, had the advantage of revision and approval by several well-known experts in these departments. We can cordially commend this work to all students of insurance." — Local Government Journal. INSURANCE OFFICE ORGANISATION, MANAGEMENT, AND ACCOUNTS. By T. E. Young, B.A., F.R.A.S., and Richard Masters, A.C.A. Second Edition, Revised. In demy 8vo, cloth gilt, 150 pp., 3s. 6d. net. " The need of a suitable text -book, dealing in a clear and comprehensive manner with the various aspects of life assurance both from the theoreticEU and the practical standpoint, has probably been felt by every student of this great branch of finance. A text -book admirably adapted to supply this want has now been prepared by Mr. T. E. Young. His long and varied experience as a practical manager and actuary, and his intimate associations for years with actuarial students have rendered him eminently qualified for undertaking such a work." — The Insurance and Finance Chronicle. OFFICE ORGANISATION AND MANAGEMENT. Including Secretarial Work. By Lawrence R. Dicksee, M.Com., F.C.A., and H. E. Blain, Tramways Manager, County Borough of West Ham. In demy 8vo, cloth gilt, 306 pp., 5s. net. " We have scarcely ever seen an office manual so complete and reliable as this one. The chapters on office management are compact with useful information, the ripe fruit of experience." — Manchester City News. " An enormous amount of useful information is comprised in the 300 pages of which the work consists." — Accountant. COUNTING HOUSE AND FACTORY ORGANISATION. A Practical Manual of Modern Methods applied to the Counting House and Factory. By J. GiLMOUR Williamson, Holder of Business Diploma of the Heriot-Watt College, Edinburgh, etc. In demy 8vo, cloth gilt, 182 pp., 5s. net. " The volume deals exhaustively with the subject from all aspects, in some seven- teen chapters, and discusses the work of the various departments of a business house from a practical standpoint. Theories are rightly eschewed. The work will undoubt- edly receive a welcome from manufacturers who are aiming at efficiency, and who are anxious to inaugurate system or reorganise on reliable and tried lines, and there are doubtless not a few who are on the look out for a comprehensive volume containing practical hints." — Uardwa-fe. Trade Journal. PITMAN'S BUSINESS HANDBOOKS SHIPPING OFFICE ORGANISATION, MANAGEMENT, AND ACCOUNTS. A comprehensive Guide to the innumerable details cormected with the Shipping Trade. By Alfred Calvert. In demy 8vo, cloth gilt, 203 pp., with numerous forms, 5s. net " This is the most practical handbook on the subject that we have seen. It is in the presentation line by line, in any part of th&book, of the subject-matter treated, that the author shows his complete and intimate knowledge of the practice of the shipping trade. There is nothing dead or too theoretic about Mr. Calvert's book, and his method of explanation is eminently clear and forcible. We can confidently recommend the work. The book fully answers and makes good its title." — Manchester Guardian. SOLICITOR'S OFFICE ORGANISATION, MANAGEMENT, AND ACCOUNTS. By E. A. Cope and H. W. H. Robins. In demy 8vo, cloth gUt, with numerous forms, 5s. net. " The volume is rendered complete by the publication of numerous forms and diagrams, and the authors are to be congratulated on the thoroughness with which they have performed their task. We have no doubt whatever that the book will be extremely useful to the parties for whom it is intended." — Birmingham Chamber of Commerce Journal. GROCERY BUSINESS ORGANISATION AND MANAGEMENT, By C. L. T. Beeching, Organising Secretary of the Institute of Certificated Grocers. With Chapters on Buying a Business, Grocers' Office Work and Book-keeping, and a Model set of Grocers' Accounts. By J. Arthur Smart. In demy 8vo, cloth gilt, about 160 pp., with illustrations, 5s. net. " The authors can speak with authority of the things of which they write, and they give us of their best. The book has twenty chapters, the topics of which extend from ' buying a business ' to ' trading results.' Mr. Smart deals fully with the grocer's office work and book-keeping, and gives an admirable set of grocer's accounts . . . the work is well done throughout . . . it will be read with profit and pleasure." — Grocer. DRAPERY BUSINESS ORGANISATION AND MANAGEMENT. By J. Ernest Bayley. In demy Svo, cloth gilt, 300 pp., 5s. net. " The author has evidently spared no pains to make his work interesting, and in this he has so well succeeded that it can be read with advantage by both beginners and experts in the dry goods trade." — Financial Times,. BANK ORGANISATION, MANAGEMENT. AND ACCOUNTS. By J. F. Davis, D.Lit., M.A., LL.B. (Lond.). Lecturer in Banking and Finance at the City of London College. In demy Svo, cloth gilt, with forms, 5s. net. " It is concisely and clearly written, and the many examples of rulings of books and specimens of vouchers and forms in use form admirable Ulustrations to the text. The work should fulfil a useful purpose in providing the general survey of banking which has hitherto been lacking." — Financial Times. 6 PITMAN'S BUSINESS HANDBOOKS STOCKBROKER'S OFFICE ORGANISATION, MANAGEMENT AND ACCOUNTS. By Julius E. Day, Manager to an Inside Firm of Stockbrokers on the London Stock Exchange. In demy 8vo, cloth gilt, 243 pp., 7s. 6d. net. " Without doubt there is a distinct need for this book, for it deals lucidly with many puzzling points of interest to the investor . . . The author is to be con- gratulated upon his achievement in grappling so successfully with a difficult task, for the book will prove an asset of considerable value to the beginner, and a work of undeniable interest to ' The man in ThrogmortonStreet.' " — Joint Stock Companies' Journal. COLLIERY OFFICE ORGANISATION AND ACCOUNTS. By J. W. Innes, F.C.A. (Swithinbank Innes & Co., Chartered Accountants), and T. Colin Campbell, F.C.I., for many years Managing Clerk to a large Colliery Company, and now a principal Book-keeper at one of the largest Collieries in England. In demy 8vo, cloth gilt. 5s. net. " This is a very useful book. It provides a manual for officials in a colliery office as well as affording many hints to those engaged as merchants and factors in the merchanting and distribution of coal. The work is certainly one which should find a place on the bookshelves of all those who are engaged in colliery working. The present work is an attempt to deal with the subject by practical men, who are fully conversant with the subject on which they write." — Iron and Coal Trades Review. MONEY, EXCHANGE, AND BANKING, in their Practical, Theoretical, and Legal Aspects. A complete Manual for Bank Offtcials, Business Men, and Students of Commerce. By H. T. Easton, of the Union of London and Smith's Bank, Ltd., Associate of the Institute of Bankers. Second Edition, Revised. In demy 8vo, cloth gilt, 312 pp., 5s. net. " Mr. Easton's book can be commended to every one desiring guidance and instruc- tion in the mysteries of money and exchange, and the theory and practice of banking." — Truth. DICTIONARY OF BANKING. A Complete Encyclopaedia of Banking Law and Practice. By W. Thomson, Bank Inspector. In crown 4to, hdf-leather gilt, 563 pp., 21s. net. " Since the publication some years ago of Sir Inglis Palgrave's famous ' Dictionary of Political Economy ' we have been favoured with no work of reference so useful to bankers as the one which has just been compiled by Mr. Thomson. Mr. Thomson has succeeded in his object of compiling a work which shall be of use both to the banking student and to the practical banker who requires information in a hurry." — Bankers' Magazine. AUDITING, ACCOUNTING AND BANKING. By Frank Dowler, A.C.A., and E. Mardinor Harris, Associate of the Institute of Bankers. In demy Svo, cloth gilt, 328 pp., 5s. net. " An authoritative book of real practical value. Diagrams, iigures and explana- tions make the auditing part quite clear. Also the author has referred where, necessary, to legal cases. The banking section is lucid and practical, being far clearer than in books which one remembers having studied. It should be in every business or banking library, and would be helpful as a text-book for examinations." —T.P.'s Weekly. PITMAN'S BUSINESS HANDBOOKS PRACTICAL BANKING. Including Currency. A Guide to Modern Banking Practice and the Principles of Currency. By J. F. G. Bagshaw, Associate of the Institute of Bankers, and C. F. Hannaford, Associate of the Institute of Bankers, Examiner in Banking and Currency to the London Chamber of Commerce. In demy 8vo, cloth gilt, 333 pp. 5s. net. " This work is intended as a guide to modem banlcing practice and the principles of currency, and should be of great value to students of banking affairs. At the same time the information supplied is so well arranged that the book will prove of great service to bank officials for matters of reference. Owing to its wide scope, this book is especially useful to those in banking offices who are in the early years of their career." — Bankers' Magazine, PITMAN'S BILLS, CHEQUES, AND NOTES. A Handbook for Business Men and Lawyers. Together with the Bills of Exchange Act, 1882, and the Bills of Exchange (Crossed Cheques) Act, 1906. By J. A. Slater, B.A. LL.B. (Lond.), Barrister-at-Law. In demy 8vo, cloth gilt, 206 pp., 2s. 6d. net. PITMAN'S GUIDE FOR THE COMPANY SECRETARY. A Practical Manual and Work of Reference with regard to the Duties of a Secretary to a Joint Stock Company. By Arthur Coles, A.C.I.S. With Introduction by Herbert E. Blain. In demy 8vo, cloth gilt, 344 pp., with 54 facsimile forms, 5s. net. "The title is sufficiently explanatory of the contents, but the book constitutes a manual for reference by secretaries of joint stock companies. The work seems to include every branch of secretarial duty, and to be excellently well done." — Money Market Review. COMPANY ACCOUNTS. By the same Author. (See page 9.) THE COMPANY SECRETARY'S VADE MECUM. A Manual of information on matters relating to Limited LiabiUty Com- panies, for Directors, Secretaries, etc. In foolscap 8vo, cloth, Is. 6d. net. PITMAN'S SECRETARY'S HANDBOOK. A Practical Guide to the Work and Duties in connection with the Position of Secretary to a Member of Parliament, a Country Gentleman with a landed estate, a Charitable Institution, with a section devoted to the work of a Lady Secretary and a chapter dealing with Secretarial work in general. Edited by H. E. Blain. In demy 8vo, cloth gilt, 168 pp., 3s. 6d. net. BALANCE SHEETS. How to Read and Understand Them. A Complete Guide for Investors, Business Men, Commercial Students, etc. By Philip Tovey, F.C.I.S. With 26 inset balance sheets. In foolscap 8vo, cloth, Is. net. PROSPECTUSES : HOW TO READ AND UNDERSTAND THEM. By the same Author. In demy 8vo, cloth gilt. Is. 6d. net. 8 PITMAN'S BUSINESS HANDBOOKS PITMAN'S DICTIONARY OF SECRETARIAL LAW AND PRACTICE. A Comprehensive Encyclopedia of Information and Direction on all matters connected with the work of a Company Secretary. Fully illustrated with the necessary forms and documents. With Sections on special branches of Secretarial Work. Edited by Philip Tovey, F.C.I.S. With contributions by nearly 40 eminent authorities on Company Law and Secretarial Practice, including : G. N. Barnes, M.P. ; F. Gore-Browne, K.C., M.A. ; A. Crew, F.C.I.S. ; J. P. Earnshaw, F.C.I.S. ; M. Webster Jenkinson, F.C.A. ; F. W. Pixley, F.C.A. In one handsome volume, half leather gilt, gilt top, 774 pp., 25s. net. This work makes a very wide appeal.' It explains in detail the duties and liabilities of a Secretary from the inception of a Company until the completion of its winding up, should such a course be necessary. Each stage in the history of a Limited Comi)any, whether it be private or public, is fully dealt with ; every important decision in Company Law has been embodied in the text ; and for the benefit of the close student a synopsis of the leading cases is given in a large number .of instances. Promoters and Directors will find in the pages of this work much valuable and interesting information. Careful and accurate expositions of their legal position are given, and their duties and liabilities are fully defined. Accountants, Financiers, Shareholders, Managers, and Students of Conmierce, and, indeed, all who are directly or indirectly interested in Limited Companies, may consult the Dictionary with confidence on all matters appertaining to Company Law and Administration. Other important branches of the profession have not been overlooked; and adequate treatment has been given to the duties and responsibilities of Private Secretaries, Lady Secretaries, Secretaries to Trade Unions, and other organisations. THE TRANSFER OF STOCKS, SHARES, AND OTHER MARKETABLE SECURITIES. A manual of the law and practice. By F. D. Head, B.A. (Oxon). Late Classical Exhibitioner of Queen's College, of Lincoln's Inn, Barrister-at-Law. Second edition, revised and enlarged. In demy 8vo, cloth gilt, 220 pp., 5s. net. " The practising secretary is to be congratulated on the addition to his working library of this excellent text-book on one of the most complicated and difficult sub- jects with which he has to deal. Admirable alike in design and execution, this exposi- tion of the law and the practice relating to the transfer of securities in joint stock companies is a complete and reliable handbook on transfers, to which the secretary may turn with coiidenoe in the expectation of finding all the difficulties of the subject dealt with, and not slurred over in the far too usual manner." — The Secretary, HOW TO TAKE MINUTES. Being a Reliable Guide to the best method of noting and recording the Minutes of a Business Meeting. With Table A of the Companies (Consolidation) Act, 1908. In demy 8vo, cloth, 80 pp.. Is. 6d. net. " The author has endeavoured to place the reader in possession of information which will enable him to take and record minutes in a methodical and businesslike manner." — Joint Stock Companies' journal. PITMAN'S BUSINESS HANDBOOKS PITMAN'S DICTIONARY OF BOOK-KEEPING. An entirely new and unique work for teachers, students and practitioners providing in dictionary form information and guidance upon any point in Book-keeping and Accountancy. By R. J. Porters, Book-keeping Master at Pitman's School. In demy 8vo, cloth gilt, with many facsimiles, 780 pp., 5s. net. Unsolicited Testimonial. Mr. T. G. S., of W. Hampstead, writes : — " During my studies for the public book-keeping examinations of 1913, and also for the examinations of the London Association of Accountants, I found your Didionary of Book-keeping my best friend. ... It contains so much useful information and is so easy for reference that I strongly recommend its use to any person studying for similar examinations. . . . The following results obtained by the help of your Dictionary are sufficient testimony as to the merits of the book : — N.U.T. Book-keeping and Accountancy, Advanced, First Class; R.S.A. Book-keeping, Advanced, First Class; L.C.C. Book-keeping and Accountancy, Teachers' Diploma ; Intermediate and Final Examinations of the London Association of Accountants." . MANUFACTURING BOOK-KEEPING AND COSTS. By George . Johnson, F.C.I.S. In demy Svo, cloth gUt, 120 pp., 3s. 6d. net. " This is a very valuable and practical work on the accounts and books that a manufacturing establishment should keep. . . The book is a verj' useful one . . . we trust that it will receive a hearty and practical welcome." — Commercial Review. ACCOUNTANCY. By F. W. Pixley, F.C.A., of the Middle Temple, Barrister-at-Law, Ex-President of the Institute of Chartered Accountants. In demy Svo, cloth gilt, 318 pp., 5s. net. " The work constitutes a very successful attempt to treat accountancy on a scientific basis. The author gives valuable advice on the construction of books and state- ments of account. The work is of a practical nature, and should be of the greaiest value and assistance to intending practitioners." — Money Market Review. " A careful, practical treatise." — Times. COST ACCOUNTS in Principle and Practice. By A. Clifford RiDGWAY, A.C.A. In demy Svo, cloth gilt, with 40 specially prepared forms, 3s. 6d. net. " This treatise deals exhaustively with its subject, and discusses the questions involved from the point of view both of principle and practice. Manufacturers especially should find it of great service." — Financial Times. COMPANY ACCOUNTS. By Arthur Coles, A.C.I.S. With a Preface by Charles Comins, F.C.A. In demy Svo, cloth gUt, 320 pp., 5s. net. " We think Mr. Coles' book is one which will find favour both with practitioners and students. Its clearness and conciseness are commendable, and the author's experience has enabled him to deal with company accounts from a practical as well as a theoretical point of view." — Accountant. GOLD MINE ACCOUNTS AND COSTING. A Practical Manual for Of&cials, Accountants, Book-keepers, etc. By G. W. Tait (of the South African staff of a leading group of mines). In demy Svo, cloth gilt, 93 pp., 5s. net. " The author of this book has had many years' practical experience in account keeping on the miaes in South Africa, and the method he sets out will be found of considerable use to those keeping accounts of mines of all classes and in all parts of the world." — Capitalist. 10 PITMAN'S BUSINESS HANDBOOKS THE ACCOUNTS OF EXECUTORS, ADMINISTRATORS AND TRUSTEES, With a Summary of the Law in so far as it relates to Accounts. By William B. Phillips, A.C.A. (Hons. Inter, and Final), A.C.I. S., formerly Lecturer on the subject to the Manchester Evening School of Commerce, and the Manchester Chartered Accountants' Students' Society. In demy 8vo, cloth gilt, 3s. 6d. net. " The book is very readable, and contains much that is helpful. Those called upon to act as executors, particularly those dealing with estates under English jurisdiction, will find their duties set out very clearly. The accountant, though reading much therein that is familiar, will find the work of considerable utility, containing as it does, some very useful scales and forms relating to Estate and Succession duty, etc. The various illustrations are clearly set out, and will also be found helpful both to the practitioner and the student." — Accountants' Magazine. PERSONAL ACCOUNTS. By W. G. Dowsley, B.A., Lecturer in Book-keeping on the Modern Side, St. Andrew's College, Grahamstown. Size ISJin. x 9Jin., half-leather, 106 pp., with interleaved blotting-paper, 6s. 6d. net. FARM ACCOUNTS. By the same Author. Size 15J in. by 9J in., half leather, 106 pp., interleaved blotting-paper. 6s. 6d. net. THE HISTORY, LAW, AND PRACTICE OF THE STOCK EXCHANGE. By A. P. Poley, B.A., of the Inner Temple and Midland Circuit, Barrister-at-Law ; and F. H. Carruthers Gould, of the Stock Exchange. Second edition revised and brought up to date. In demy 8vo, cloth gilt, 348 pp. 5s. net. " It is possible to hail with something more than merely passing gratitude on our part, and we trust also on the part of members of the Stock Exchange, a new edition of a work which, on its first appearance, met with a reception commensurate withUts merits . . . worth double the price the Publishers ask for it." — Financier, BANKRUPTCY AND BILLS OF SALE. An " A B C " of the Law. By W. Valentine Ball, M.A., of Lincoln's Inn, and the North Eastern Circuit, Barrister-at-Law. In demy 8vo, cloth gilt, 386 pp. , 5s. net. Second edition, enlarged and brought up to date. " Mr. Ball has elucidated an abstruse subject so clearly that the non-expert may consult with understanding and profit, but he has also kept in view the special require- ments of chartered accountants. The 'ABC arrangement is a novel feature, but a welcome one, in a work of this kind, for it permits of easy reference on a point without any break in the sequence of a closely-reasoned work that embodies authoritative decisions on the many points involved." — Financier. THE LAW OF HEAVY AND LIGHT MECHANICAL TRACTION ON HIGHWAYS IN THE UNITED KINGDOM. By C. A. Montague Barlow, M.A., LL.D., M.P., and W. Joynson Hicks, M.P. In demy 8vo, cloth gilt, 318 pp., 8s. 6d. net. " An excellent book. The manner in which the subject is treated is quite admirable, and the various decisions dealing with the subject are well classified and rendered perfectly clear, as in fact are the entire contents of the book. Certainly the best pr.ictical handbook that we have seen on the subject." — Motof Traction. PITMAN'S BUSINESS HANDBOOKS 11 PITMAN'S MERCANTILE LAW. By J. A. Slater, B.A.,LL.B. A practical exposition for law students, business men, and advanced classes in commercial colleges and schools. Second Edition, Revised. In demy 8vo, cloth gilt, 448 pp., 5s. net. "We are not surprised that a second edition should have been called for. Business men will find it a book of reference which will provide them with the rules of law upon general subjects in a short and clear form, and the law student, too, will find it of considerable assistance." — Law Times. PITMAN'S HANDBOOK OF LOCAL GOVERNMENT LAW. Specially designed for all engaged in the offices of Local Author- ities in England and Wales, and for Public Men. By J. Wells Thatcher. Of the Middle Temple, Barrister-at-Law. In crown Svo, cloth gilt, 250 pp., 3s. 6d. net. LOCAL GOVERNMENT CASE LAW. By Randolph A. Glen. M.A., LL.B. (Cantab.), Barrister-at-Law, of the Middle Temple and Western Circuit. In three volumes. Vol. I (1910), 176 pp., demy Svo, cloth gilt, 5s. net. Vol. II (1911), about 350 pp., demy Svo, cloth gilt, 7s. 6d. net. Vol. Ill (1912), 356 pp., in demy Svo, cloth gilt, 10s. net. In these three volumes over 1,200 cases (English, Scottish, and Irish), decided in 1910, 1911 and 1912, are collected for the use of Clerks to Local Authorities, Members of the Legal Profession, Justices of the Peace, local authorities and other municipal workers. ENCYCLOPAEDIA OF MARINE LAW. By Lawrence Duckworth, of the Middle Temple, Barrister-at-Law. Second Edition. Revised. In demy Svo, cloth gilt, 386 pp., 5s. net. " The object of this volume is to place before a shipowner or anyone connected with maritime commerce, in well-digested form, the essence of the law and the full meaning of words coimected therewith. The advantage of such lucid condensation of a library of books in a single volume will, we venture to believe, be appreciated by (busy men of commerce." — Skipping World. PITMAN'S GUIDE TO THE LAW OF LICENSING. The hand- book for all Licence-holders. By J. Wells Thatcher, Barrister-at-Law. In demy Svo, cloth gilt, 200 pp., 5s. net. This guide has been specially written for the use of licence-holders. The various subjects are treated in alphabetical order, and will be found easy for instant reference. The alphabetical arrangement of the titles will be of service, both to " The Trade," and to the trained minds of the legal profession, for it gives a short and accurate summary of each subject of the law of licensing. RAILWAY (REBATES) CASE LAW. By Geo. B. Lissenden, Author of " Railway Trader's Guide," etc., etc. In demy Svo, cloth gilt, 450 pp. 10s. 6d. net. " Mr. Lissenden has done a great service. . . Any satisfactory report of these complicated cases before the Railway and Canal Commission must necessarily go into considerable detail, and this book supplies it, thereby saying the inquirer much trouble and expense by concentrating them in one volume." — Railway Gazette. 12 PITMAN'S BUSINESS HANDBOOKS HOUSEHOLD LAW. By J. A. Slates, B.A., LL.B. (LonA). In demy 8vo, cloth gilt, 316 pp., 5s. net "The scheme of this book is quite admirable. It covers almost every phase of a householder's existence, and continues it even to the winding up of his estate." — Morning Post. COMPANIES AND COMPANY LAW. Together with the Com- panies (Consolidation) Act, 1908. By A. C. Connell, LL.B. (Lend.), of the Middle Temple, Barrister-at-Law. In demy 8vo, cloth gilt, 344 pp., 5s. net. " The volume before us will afford great assistance to all persons who are at any time brought into contact with joint stock companies. The numerous points of company law will be found to be lucidly explained, and copies of all the more inrportant forms are set out." — Law Times, FARM LAW. By M. G. Johnson. This is a handy volume which cannot fciil to be of the greatest use to farmers, land agents, surveyors, and all other persons who have to deal with land and landed interests. In demy 8vo, cloth gilt, 160 pp., 3s. 6d. net. " This work is a very successful attempt to supply in clear and simple language a summary of the law relating to the farm and the agricultural holding." — Land Agents' Record. THE LAW OF CARRIAGE. By J. E. R. Stephens, B.A. 01 the Middle Temple, Barri&ter-at-Law. In demy 8vo, cloth gilt, 324 pp., 5s. net. " It deals with the subject in a clear, concise manner, and should undoubtedly appeal to those persons for whom it is intended. Practically the whole of the cases on this branch of the law are referred to in the volume." — Law Times. INCOME TAX AND INHABITED HOUSE DUTY LAW AND CASES. A Practical Exposition of the Law, for the use of Income Tax Of&cials, Solicitors, Accountants, etc. By W. E. Snelling, of the Inland Revenue Department. In demy 8vo, cloth gilt, 278 pp., 5s. net. " Mr. Snelling has done his work as compiler extremely well. The numerous sections are models of clearness and brevity, while in most instances they are illustra- ted and supported by references to the decisions of high legal authorities upon the particular points concerned. There are three useful appendices and a copious index." — Morning Post. THE LAW RELATING TO SECRET COMMISSIONS AND BRIBES (CHRISTMAS BOXES, GRATUITIES, TIPS, ETC.) THE PREVENTION OF CORRUPTION ACT, 1906. By Albert Crew, of Gray's Inn, and the Soutn Eastern Circuit, Barrister- at-Law ; Lee Prizeman of Gray's Inn ; author of " A Synopsis of Mercantile Law," " Company Law," etc. In demy 8vo, cloth gilt. 5s. net. " It is an admirable summary of the law before and after the passing of the Pre- ventionofCorruptionAct, 1906, with an excellentanalysisof the Act and full reference to cases. It is a very good handbook of its kind. ' The exposition is clear and reference is easy." — Westminster Gazette. PITMAN'S BUSINESS HANDBOOKS 13 THE LAW OF REPAIRS AND DILAPIDATIONS. By T. Cato WoRSFOLD, M.A., LL.D. In crown 8vo, cloth gilt, 3s. 6d. net. THE LAW OF EVIDENCE. By W. Nembhard Hibbert, LL.D (Lond.), Barrister-at-Law of the Middle Temple. In crown 8vo, cloth gilt, 3s. 6d. net. THE WORLD'S COMMERCIAL PRODUCTS. A descriptive account of the Economic Plants of the World and of their Commercial Uses. By W. G. Freeman, B.Sc, F.L.S., Super- intendent, Colonial Economic Collections, Imperial Institute, London, and S. E. Chandler, D.Sc, F.L.S., Assistant, Colonial Economic Collections, Imperial Institute, London. With contributions by numerous Specialists. In demy 4to, cloth gilt, 400 pp., 420 illustrations from photographs and 12 coloured plates and maps, 10s. 6d. net. DICTIONARY OF THE WORLD'S COMMERCIAL PRODUCTS. With Equivalents in French, German, and Spanish. Second Edition, Revised. In demy 8vo. cloth gilt, 164 pp., 2s. 6d. THE THEORY AND PRACTICE OF COMMERCE. Being a Complete Guide to Methods and Machinery of Business. Edited by F. Heelis, F.C.I.S., Author of "How to Teach Business Training," " Questions and Answers in Business Training," etc. Examiner in Business Training to the Lancashire and Cheshire Union of Institutes, the West Riding County Council, and the Midland Union of Institutes. Assisted by Specialist Con- tributors. In demy 8vo, cloth gilt, 620 pp., with many facsimile forms, 4s. 6d. net. Also in 2 vols., each price 2s. 6d. net. PITMAN'S GUIDE TO BUSINESS CUSTOMS AND PRACTICE ON THE CONTINENT. By Emil Davies. In crown 8vo, cloth gilt, 154 pp., 2s. 6d. net. A NEW DICTIONARY OF THE PORTUGUESE AND ENGLISH LANGUAGES. Based on a manuscript of Julius Cornet, by H. Michaelis. In two Parts. First Part : Portuguese-English. Second Part : English-Portuguese. Colloquial, commercial, and industrial terms have been plentifully introduced throughout the book and irregularities in the formation of the plural and in the conjugation of verbs have been carefully noted. Second Edition. Two volumes, each 15s. net. 14 PITMAN'S BUSINESS HANDBOOKS ABRIDGED DICTIONARY OF THE PORTUGUESE AND ENGLISH LANGUAGES. Including Technical Expressions of Commerce and Industry, of Science and Arts. By H. Michaelis. In crown 8vo, cloth, 15s. net. The present Dictionary is an abridgment of the author's larger Portuguese and English Dictionary, its whole construction and principal featiures being the same as those of the larger work. In two Parts, l. Portuguese-English. English- Portuguese. Both Parts in one vol. PITMAN'S DICTIONARY OF COMMERCIAL CORRESPON- DENCE IN FRENCH, GERMAN, SPANISH AND ITALIAN. Second, Revised, and cheaper Edition. In demy 8vo, cloth, 502 pp., 5s. net. " Nine hundred columns are occupied by the dictionary, and in an a{)pendix of more than fifty pages we have specimen letters dealing with the most important phases of commercial life. They are practical models which can easily be adapted. Care has been taken throughout to give the student the essentials of a good style of commercial correspondence in a clear and helpful fashion, and as a work of reference the volume is invaluable." — Manchester Courier^ ENGLISH-FRENCH AND FRENCH-ENGLISH DICTIONARY OF BUSINESS WORDS AND TERMS. Size 2J by 6^ ins., cloth, 2s. 6d. net. In this work an effort has been made to bring together a great many terms used in commercial correspondence which are not contained in the dictionaries in ordinary use. ENGLISH-GERMAN AND GERMAN-ENGLISH DICTIONARY OF BUSINESS WORDS AND TERMS. A new pocket English- German and German-English Dictionary, with a list of Abbrevia- tions in general use, by Fritz Hundel. Size 2 J by 6i in., rounded corners, roan, 2s. 6d. net. PITMAN'S INTERNATIONAL MERCANTILE LETTERS. A Collection of Actual Letters arranged in Groups illustrating modem mercantile methods, and forming models for the Foreign Correspondent. Five volumes. Each in crown 8vo, cloth gilt, 250 pp. English . . . . 2s. 6d. English-French . . 2s. 6d. English-German . . 2s. 6d. English- Italian . . 3s. Od. English-Portuguese . . 3s. 6d. CONSULAR REQUIREMENTS FOR EXPORTERS AND SHIPPERS TO ALL PARTS OF THE WORLD. By J. S. NowERY. In crown 8vo, cloth. With exact copies of all forms of Consular Invoices. 2s. 6d. net. PITMAN'S BUSINESS HANDBOOKS 15 THE THEORY AND PRACTICE OF ADVERTISING. By Walter Dill Scott, Ph.D., Director of the Psychological Laboratory of North Western University, U.S.A. In large crown 8vo, cloth, with 61 illustrations, 240 pp., 6s. net. The Author of this work has made advertising the study of his life and is acknow- ledged as one of the greatest authorities on the subject in the United States. THE PSYCHOLOGY OF ADVERTISING. A Simple Exposition of the Principles of Psychology and their Relation to Successful Advertising. By the same Author. In large crown 8vo, cloth, with 67 illustrations. 282 pp., 6s. net. In this book, Professor Dill Scott does not merely state principles and theorize upon them — he furnishes characteristic examples and appropriate illustrations in explanation and support of his views. THE PRINCIPLES OF PRACTICAL PUBLICITY. " The Art of Advertising." By Truman A. de Weese. In large crown 8vo, cloth, with 43 full-page illustrations, 266 pp., 7s. 6d. net. The Author was in charge of Special Publicity for the Louisiana Purchase Exposition at St. Louis (1904), and is Director of Publicity for one of the largest advertising firms in America. The book will be found a comprehensive and practical treatise covering the subject in all its branches, showing the successful adaptation of advertising to all lines of business. ADVERTISING AS A BUSINESS FORCE. A Compilation of Experience Records. By P. T. Cherington, Instructor in Commercial Organisation in the Graduate School of Business Administration, Harvard University. In demy 8vo, cloth gilt, 586 pp., 7s. 6d. net. " Prof. Cherington's book is incomparably the best and most authoritative work on the general subject of advertising that has yet been issued. Here, at last, we have a book that represents advertising in the way its most advanced exponents see it that illustrates it with instances drawn from the field of actual occurrences. Theories and principles, in this manner, emerge naturally from the concrete cases adduced and stand out as verdicts ; they are not special pleading in advance of the evidence. Nothing like this book has been given to the advertising world before." — " Printers' Ink" {U.S.A.). PRACTICAL SALESMANSHIP. A treatise on the Art of Selling Goods. By N. C. Fowler, Jnr. Assisted by twenty-nine Expert Salesmen, Sales managers, and prominent business men. In crown 8vo, cloth, 337 pp., 3s. 6d. net. ADS AND SALES. A study of Advertising and SeUing from the standpoint of the new principles of Scientific Management. By Herbert N. Casson. In demy 8vo, cloth, 6s. net. 16 PITMAN'S BUSINESS HANDBOOKS SYSTEMATIC INDEXING. By J. Kaiser. In royal 8vo, cloth gilt, with 32 illustrations and 12 coloured plates. 12s. 6d. net. " Every bit of his book is worth reading ; he not only shows what should be done, but why it should be done, and the reason that some other method should not be adopted. He not only guides in the right path, but also takes care to erect frequent warnings which are designed to prevent a wandering in other directions. -He gives very frequent illustrations to amplify his text, and a careful perusal of his views will enable the ordinary business man to quickly seize upon the essentials in useful indexing." — Liverpool Journal of Commerce. TELEGRAPH CIPHERS. By A. W. E. Crosfield, Assoc. Municipal School of Commerce, Manchester. Size, 12 in. by 12 in., cloth, 21s. net. A condensed vocabulary of 101 Million pronounceable artificial words all of ten letters, and with a difference of at least two letters between each half-word of five letters. THE "COLE " CODE, OR CODE DICTIONARY. Si^e 7 J in. by 10 in., 272 pp., cloth. 15s. net. This book contains a simple, safe, and economical method of cabling verbatim commercial, technical, and social messages, complete and up to date, with unlimited facilities for extensions to suit any kind of business, including cabling from books, catalogues, price lists, etc. There are also two extra vocabularies of 10,000,000 words each, arranged in alphabetical land numerical order. OUTLINES OF THE ECONOMIC HISTORY OF ENGLAND. A Study in Social Development. By H. O. Meredith, M.A., ' M.Com., Fellow of King's College, Cambridge ; Professor of Economics, Queen's University, Belfast. In demy 8vo, cloth gilt, 376 pp., 5s. net. " Beginning with the Economic development of Britain during the Roman occupa- tion, the work traces the progress made down to the present day, in the course of which Mr. Meredith discusses such interesting subjects as the genesis of capitalism, money and taxation, the growth of trade and industry, the trade union movement, the law and the wage-earning classes, finance and national welfare, etc.. To the student and busy man it affords an excellent introduction to the study of one of the most complex questions of the day." — Chamber of Commerce Journal. ECONOMICS FOR BUSINESS MEN. By W. J. Weston, M.A. (Lond.), B.Sc. (Lond.). In crown 8vo, cloth, Is. 6d. net. COMMERCIAL TRAVELLING. A Guide to the Profession for present and prospective Salesmen " on the road." By Albert E. Bull. In crown 8vo, cloth gUt, 2s. 6d. net. THE ECONOMICS OF TELEGRAPHS AND TELEPHONES. By John Lee, M.A., Traffic Manager,, Post Office Telegraphs. In crown 8vo, cloth gilt, 2s. 6d. net. TRAMWAY RATING VALUATIONS AND INCOME TAX ASSESS- MENTS. By F. A. MiTCHESON, Accountant, Manchester Corporation Tramways. In demy 8vo, cloth gilt, 2s. 6d. net.