ACCOUNT
OF THE,
POOE FUND
AND
OTHER CHARITIES
HELD IN TRUST BY
THE OLD SOUTH SOCIETY,
CITY OF BOSTON;
WITH COPIES OF ORIGINAL PAPERS RELATIVE TO THE CHARITIES AND
TO THE LATE TRIAL BEFORE THE SUPREME COURT
OF MASSACHUSETTS IN 1867.
BY JOSEPH BALLARD.
"BETTER IS A LITTLE WVITII RIGIITEOUSNESS, THAN GREAT REVENUFE4
WITHTOUT RIGHT."  Prov. xvi. 8. 
BOSTON:
PRESS OF GEO. C. RAND & AVERY, 3 CORNHILL.
i 868. 
Entered, according to Act of Congress, in the year i868, by
JOSEPH BALLARD,
In the Clerk's Office of the District Court of the District of Massachusetts.
P,;.:L'ss OF GEO. C. RAND & AVERY, BOSTON. 
PREFACE.
I SHALL, without apologizing, use the words of a preface to the
Parliamentary Commissioners' inquiry concerning the "Endowed
Charities of the City of London," they being more appropriate to
the object in view than any I could offer as a justification for this
publication.  The compiler of that worl says,   The present age ca.nnot be more sensitively alive to the calls of
humanity than our forefathers were. Every species of misery met
its appropriate relief.  But, in numberless instances, the all-changing
hand of time has counteracted the pious intentions of these honorable benefactors. The variations of trustees, the inattention of the
proper officers, the almost criminal heedlessness of some, the absolutely criminal peculation of others, the misappropriation ol even the
embezzlement of the resources of an immense number of these institutionis, public changes or private vicissitudes,- have occasioned
their being diverted to purposes never intended or contemplated
by the liberal and benevolent persons by whonm they were originally planned, established, and endowed. Of these charities the
nation itself is trustee: shall it through insensibility become heedless of this trust? shall it throug,h careless indolence neglect this
trust? shall it tlirough unfeeling indifference abandon this trust?
shall it through ava,.ice violate this trust?   Hlumanity forbids it.
Conscience forbidsit.  Mercy forbids it. Justice forbids it.  Christianity forbids it.  Received froa our ancestors, we must transmit
them to our posterity, undiminished, uninjured; and the only permiissable alteration is, that they may  be increased accordiulg to
increase of means and of wants. If all such institutions hadl beein
?7
aa
4 
iv
perfectly well conducted, faithfilly administered, and fully enjoyed
by those whose wants justly constitute them the recipients of
such munificent bounties, a work like the present would have been
of no use, except as an incentive to others to continue adding to
the funds of beneficence, as the increasing numbers and wants
of the population would still demand an increase of relief; but,
under present circumstances, a different, a more urgent necessity
appears, -to assist the public, to whomn the endowments belong,
in obviating the effect of any further defalcation of these revenues,
in preventing any ulterior misappropriation of these beneficial resources, to constitute every individual a guardian of those supplies,
which, whatever may be his present circumstances or future prospects, he knows not but may hereafter be the source of his future
well-being, or of others near and dear to him, who, by the unforeseen occurrences of which every day shows examples, may hereafter rely on those very institutions which are now upheld by his
own disinterested endeavors."
How far the above may be strictly applicable to the poor-fund
and other property in possession of the Old South Society I will
not at present undertake to say, but think the general principles
embodied in the quotation are worthy of profound consideration
by all who take an interest in the affairs of that institution. 
CON TENTS.
CHAPTER I.'
PIAGE.
Authorities referred to in this Compilation. - Finding the Deacon's Account-Book. -
Nathaniel Cuiiningham's Estate, and Lawsuit to recover it.....  9
CHAPTER II.
Resolution offered for Adoption at Annual Meeting of Old South Prcprietors.-Mrs.
Norton's and other Charities.-Pious and Charitable Fund.-Ministers' Widows'
and Children's Fund.- Josiah Willard.- Dr. Wisner.......  10
CHAPTER Ill.
Sacramental Collections. - Their Discontinuance. - Money paid to Ministers. - Re   mark upon the Administration of the Sacrament. - Mode of keeping Accounts. -
Relief of Poor. - Church or Poor-fund StQck. - Ministers' Pay. - Church Dele   gates.- Funds of Society..................... 26
CHAPTER IV.
Mrs. Norton's Gift of Land. - Building of Stores proposed. - Committee of Year 1800.
- Report of Church Stock. - Treasurer Phillips, Sen.'s, Account of the same.   Treasurer Hubbard's 1761 Account of Church-Stock. - Proceedings for the Erec   tion of Stores. -History of Part of the Stocks belonging to Poor-Fund... 33
CHAPTER V.
Theophilus Parsons's and Jeremiah Mason's Opinions.- Mrs. Norton's Deedand Will.
- Dr. Blagden's Relinquishment of ParsonageiHouse. - Mr. Manning's Non-relin   quishment...........................  44
CHAPTER VI.
Poor-Fund. - Account of $5,245.00, Amount of Loan to the Society. - Parish-Houses
Proposed.-Vote of Society to borrow Poor-Fund.-Ministers' and Treasurer
Phillips's (Trustees) Obligation to Loan $14,000 to pay for Houses. -Extraordi   nary Report respecting the $5,245.00 due from the Society.- Cost of Parsonage   Houses. -Account of Stocks furnished from tihe Poor.-Amount of Society's In   debtedness to Fund...............
0
ki 
vi
CHAPTER VII.
Milk-Street Stores.- Amount of Profit made by their Erection. - Non-performalce of
Trustee-Duties by Ministers.- Relief to Poor only granted to Church-members. -
Conditions of the Poor-Fund Bequests. -Mrs. Norton's Conditions as to Minis   lers' Houses.-Society's Rights in the Parsonage-Houses.- Trustees' Powers and
Duties. - Mistakes in the Use of Property. - Present Value of it. - Dangers arising
from its Wrong Use.....................                                         58
CHAPTER  VIII.
Supreme-Court Decision in the Church-Green Case. -Its Applicability to the Case of
the Old South. - Close-Corporation Practices. - Chambers-Street Chapel. - Mode
of Managing the Business of the Old South......... 64
CHAPTER IX.
Prince Library. - Information. - Master's Report. - Complaints. - Brief. - Defend   ants' Points and Authorities before the Supreme Court of Chancery. -Estimation
of Amount paid by Society, as per their Answer........ 68
CHAPTER X.
Rsrp an Fn  Decree................125
CHAPTER XI.
Poor Fund as a Public Charity. —Regret at Small Amount Awarded.-Deacons' Book
Account. -Accounts from 1708 to 1755.-General Accounts. - Extr.acts from Old
Accounts of the Church. - Ministers' Pay. - Collections and Assessments on Pews.
- ~192 Loan to Ministers. - Pious and Charitable Fund. - Thomas Hubbard and
William Phillips, Sen. -Discontinuance of Sacramental Collections. - Mingling
of Funds. -Old South Stores. -Eckley and Huntington Parsonage-Houses.   Mirs. Norton's Real Estate Gift. -Accounts of Pious and Charitable Fund.   Church Stock of 1761,1766.-Particular Account of the ~186.19s.8-1d.," Sacramenltal
Balance;" and also of the "Interest, ~119.14s.8-I2-d., Account."-General History
of the Poor-Funld.-Parsonage-House RPent.-Responsibility of the Old South for
the Whole Fund.-Utter Uselessness of the Decision as to the True Amount due
the Poor.......................128
CHAPTER XII.
Result of Examination.- Trustees' Obligation. - Regret of Lawsuit. - Conduct o
Members of the Old South. - Extraordinary Preaching by one of the Ministers.   lore Extraordinary Records of the Standing Comimittee. - Remarks on the Tria
Removwl of the Poor-Fund. - Gratitude to the Memory of its Founders. - Dutie
devolving upon each Member of the Society.- Spiritual Interest of the Church.   Advantages and Dangers in Example. - Public Charities of MceLean and Peabody
- Committees for Examination of Public Charities in England. - Their Success. -
Necessity of similar Examinition here
API'ENDIX, No. 1, 151.  Deacons Book........
Rescript and Final Decree..    -
. 131)
. ii-) 11 
OLD SOUTH POOR FUND.  
THE POOR FUND.
CHAPTER I.
Authorities referred to in this Compilation. - Finding the Deacon's Account-Book. -
Nathaniel Cunningham's Estate, and Lawsuit to recover it.
TiE authorities relied upon to substantiate the facts in this relation are the Church Records from 1705, and the Standing Committee's Records, together with those of the Probate both of
Suffolk and Middlesex. To the last, reference can be readily had,
as the folio, leaf, and date are noted for that purpose. These alone
would furnish sufficient proof of the existence of a poor-fund, even
if the Deacon's Cash-Book, which was supposed to be irrecoverably
lost, had never been found. In that book, all the accounts relative to
the charities were accurately kept for nearly a century. This book,
after being missing for a long time, was found in the law-office of
the late Abraham Moore, Esq., by his son, who presented it as an antiquarian curiosity to his friend and classmate, the Rev. Caleb Davis
Bradlee, and was by him deposited in the New-England HistoricGenealogical Society, from whence it reverted to the Old Southl
Society. As Mr. Moore was connected by marriage with a descendant of Nathaniel Cunningham, Esq., he thereby became interested in a suit at law brought to recover some lands formerly
owned by that person.  It is quite probable that the book was obtained from the Old South Society to furnish some proof in the
case, as Mr. Cunningham was an influential member of the Old
South, and bequeathed a considerable  legacy to the poor-futnd.
This suit was brought some fifty years ago, and the lands in question are thus described in the inventory of Mr. N. Cunningham's
estate: "A house, and eight and two-thirds acres of land, at the
bottom of the Common." In 1812, after previous protracted law
proceedings, the case was closed by a quit-claim deed to Messrs.
Otis, Mason, and Joy, from Susannah Cunningham, of the land in
question. This land must have embraced within its bounds a portion of the Common, and Beacon Street extending to Cambridge
Street, including the site of the "Old Powder I-ouse."
2 
CHAPTER II.
Resolution offered for Adoption at Annual MAeeting, of Old South Proprietors.- Mrs.
Norton's and other Charities. - Pious and Charitable Fund. - Ministers' Widows'
and Children's Fund. - Josiah Willard. - Dr. Wisner.
Ix the year 1858, at a special business-meeting of the Old South
Society, the following motion was made:
"Whereas doubts have-been expressed as to the regularity of certain proceedings of this Corporation, and whereas it is important that all legal forms
should carefully be observed in the management of the valuable property held
in trust for religious and charitable purposes, it is therefore voted, That a
Committee of five be appointed to investigate the past proceedings of this
Corporation, and all matters which may affect the legality of the present or
past doings of its offeers, or seem to be in any degree a departure from a
strictly lawful and economical administration of said trust, to report the
result of their examination at a special meeting of the Pew Proprietors, to be
called by said Committee for that purpose, and to propose such measures as
they may deem to be expedient in the premises. And the said Committee is
hereby empowered to take the advice of legal counsel with relation to such
questions and matters as they may think proper."
This motion, at that and a subsequent meeting, was defeated in such
a manner as to raise some doubts of the motives of so determined
and persistent an opposition to an inquiry only offered in view of
correcting any past errors which might thereby be discovered, and
adopting measures for future action conformable to the obligations
of law, and more consistent with the present financial coindition
of the Old South Church and Society.  In January, 1859, a publication was issued, and distributed to those concerned in the affairs
of this institution, invititng their attention to many departures
firom correct business-principles practised by the government of the
Society, in which a remark was made "that the Ministers' and Deacons' Fund may prove a most important subject for consideration,
both to the Society and the Trustees." Subsequently the identical
old Account-Book, kept by the Deacons of the Old South Society,
was fotund; by the aid of which a clear, fill, and complete investi 
gation of the whole of this important matter could be made. This
invaluable book, kept by the respective Deacons and Treasurers of
the Old South Society fiom 1708 to 1798, contains a very particular and accurate account of the numerous charities bequeathed in
trust to the Old South Church Miinisters and Deacons officially, to
whom the income was to be given; the manner in which the fund
was kept, invested, and augmiented; the rise and progress of the
"Church Stock;" amount of sacramental and other contributions
and collections; and the periodical settlement of correct audited
accounts. There is but little doubt that the absence of this book
might, in some degree, be the cause why the Poor Fund of the
Old South had wvell-nigh passed among the things "lost upon earth."
Still it was not by any means the whole cause; for an inspection of
the church-records firom the earliest period wherein the entries
were made, by those eminent men, Drs. Sewall and Prince, and
others, furnishes full and abundant evidence as to the particulars of
that trust. It istherefore believed, thlat, had the motion for a committee of investigation been carried, the Society would have been
spared the consequences, be they what they may, resulting firom the
institution of legal proceedings, which a sense of duty towards a
portion of much-wronged persons called for.
The affairs of the Old South Society, so far as they may be connectedcl directly or indirectly with all the Trust Property, will be
now considered.
The first in magnitude, being the foundation of all the property
now under consideration, is
MIRS. MAnY NORTON'S CIIARITY.
This comprises all the land upon which the five stores in Washington Street, - erected A.D. 1800, - and the Old South Church,
now stand, also that upon which the three stores in Milk Sleet stand.
As this part of the property is so intimately connected with the
financial transactions of A.D. 1800, its further history will be much
better understood by a reference to events of that period.
It may not be improper here to state, that the Old South Chapel,
in Spring Lane, now joined to the NXorton property, was not obtained by the original gift, but from purchase, in A.D. 1816 and
'1819, by the Society; whio must have derived the means of so doing
from the income of the Norton estate aind improvements, as there
is no other visible way that they could have paid for it.  Consequently, that is as much a part of the Trust Property as any other
I I 
12
part of the property now in the possession of the Old South
Society. The next procedure will be to give an account of the
charities bestowed by sundry persons, with extracts from their
wills, all of which, with the exception of one (Mrs. Mills's), are reg,istered in the records of Suffolk Probate Court, the lib. and fol.
of which are noted for reference.
JOHN BOLT'S CIfARITY.
WVill proved April 20, 1711; lib. 17, fol. 34. "Item, I give and
bequeath unto the Poor, being communicants of the South Church
in Boston aforesaid, the saum of Twelve Pounds, current money of
New England, to be paid unto the Deacons of said Church for the
use of said Poor."  Cash received and credited in the Deacons'
book, Feb. 12, 1712.  ~12. Os. Od.
SAMUEL MooRE'S CIIARITY.
Will proved Aug. 22, 1716; lib. 19, fol. 201. "Item, all the
rest and residue of my money and plate I give, devise, and
bequeath unto the use and benefit of the First Meeting House, and
to the use and benefit of the South Meeting House, being equally
divided between them." Credit in Deacons' book, "Received 30 oz.
plate, and bills of credit ~36. Os. 0(c."
SIMON DANIELS'S ChIARiTY.
Will proved May 21, 1722; lib. 22, fol. 266.  "Item, I give and
bequeath to the Poor of the Old South Church in Boston Fifty
Pounds, to be disposed of according to the discretion of the Ministers and Deacons of said Church." Dec. 12, 1722, credit in Deacons' book, "~50. Os. Od."
JOIIN WALLEY'S CIIARITY.
Will not found.  Jan. 4,1725, credit in Deacons' book, "Received
of Mr. John Walley Twenty Pounds, it being a legacy left by his
Father to the Poor of said Church."
ANDREW BELCHER'S CHARITY.
Will, lib. 20, fol. 26, dated Oct. 17, 1717.  "Imprimis, I give to
the Old South Church-in Boston, whereof I am a member, the sum
of Fifty Pounds."  In the church-records there is a vote of grateful thankfulness to the memory of the late Andrew Belcher for his
legacy to the Old South Church; but its receipt is not credited
upon the Deacons' book. 
13
M[ARY SALTONSTALL'S CHARITY.
Will proved Jan. 16, 1729; lib. 27, fol. 227.   "Item, I give
to the poor of the Town of Boston One IHundred Pounds, to be
disposed of to themn at the discretion of the Overseers of the Poor
of the said Town; also to the poor of the now Old South Church in
Boston Twenty Pounds, to be disposed of at the discretion of the
said Church."
Credit in the Deacons' book, March 9, 1730, "Received ~20."
WILLIAM MA.NXLEY'S CHARITY.
Will proved June  26, 1732; lib. 31, fol. 16.  "Item, I give
and bequeath to the poor of the New South Brick Church, whereof
I am a member, the sum of Twenty Pounds, to be raised and levied
out of my estate, to the poor of the Church."
March 5, 1723.  Credit in Deacons' book, "Received ~20."
JOSEPH MAYLEM'S CHARITY.
Will proved Feb. 13, 1732; lib. 31, fol. 140. "Item, I give
unto the Rev. MAr. Joseph Sewall and Mr. Thomas Prince, the
present Pastors of the Old South Church, Five Pounds to each, to
be paid them in public bills of credit, in convenient time after my
decease, by my executors herein named. I also give unto the poor
of the said Church the sum of Twenty Pounds, in Province bills of
credit, to be also paid out of my estate in convenient time after my
decease by my said executors unto the deacons of the said Church,
to be by them distributed, according to the best of their discretion,
for the ends intended."
Credit in Deacons' book, "Received ~20."
ABIGAIL DUCKALINE'S CHARITY.
Will proved Nov. 1, 1737; lib. 33, fol. 159. "Item, I give
and bequeath unto the poor of the Old South Churchl, in Boston, the
sun of Five Pounds in money."
Nov. 3, 1737.  Credit in the Deacons' book, "Received ~5."
These legacies (with the exception of Mr. Belcher's ~50) were
received and credited in the Deacons' book to the amount of
~183.3s. 0d., Old Tenor, with the contribution money; and out of
these combined sums were paid the ordinary sacramental expenses
and donations to the poor, whose names are registered, and the
balance on hand Oct. 8, 1735, ~441.118s.Od., carried to a new
account. 
14
NATHANIEL  CUNNINGHAM'S CHARITY.
Will proved Dec. 13, 1748. "I give and bequeath unto the poor
of the aforesaid meeting-house (Old South), that is, the church and
congregation, Five Hundred Pounds, in passable bills of credit,
such as may be passing at the time of my decease, of the Old
Tenor."
In the church-records (which have always been open for inspection to the church members, and have never been mislaid or lost)
is the following entry: "May, 1749, Voted, That the Deacons be
empowered to received ~500, Old Tenor, left to the poor of the
church and congregation by Mr. Nathaniel Cunningham, deceased,
and give a full discharge, with the full acknowledgments of the
church and congregation for so generous a benefaction."  "175-1,
March 25. Voted the Deacons be desired to put to interest the donation of Mr. Cunningham, deceased, being ~500, Old Tenor, to
keep good the principal, and distribute the interest among the poor
of the church and the conlgreaationl."'
In account of church-stock 1761, the amount realized from this
bequest was ~66. 13s. 4d., lawful money, which was invested in a
Treasury Note, together with Eliza Loring's legacy of ~13.6s. 8d.;
and firom 1757 to 1761, Deacon Hubbard, as Treasurer, had received
~22. 15s. 7cl. interest on the Cunningham legacy, which was paid to
the poor.  In the Deacons' book there is no account of how much
they received from MIr. Cunningham's  executors, or how it was
invested; although subsequently, it appeai's, the business was correctly transacted so far as amount is concerned. It was the custom,
from 1708 to 1761, to thus invest, without making specific entries
thereof; general mention being made of bonds and province notes
of various amounts. This continued until Deacon Hubbard resigned his office as Treasurer; who, when he paid over the assets
of church-stock in 1766, gave a particular account, whereby the
amount of this and other legacies are known to have been received.
FARR TOLMAN'S CHARITY.
Will proved Oct. 22, 1751; lib. 45, fol. 235.  "I do h1ereby give
and bequeath unto the poor of the church whereof the Rev. Dr.
Joseph Sewall and Mr. Thomas Prince are ministers the  sum of
Three Hundred Pounds,,)ld Tenor, or Forty Pounds lawfuil money,
the same to be put out at interest, and said interest to be paid yearly
to the poor forever." In 1761 account of chuLrch-stock, this legacy
was invested in a note of ~40.  July 5, 1763, it was again invested, 
1.)
together with the legacy of Deacon Henchman, in a treasury note
of ~106, the interest on which was credited; and in January, 1766,
in the account of church-stock, this legacy is estimated as an item
of the amount ~874. 14s. 3(c., lawfuil money.
ANN MILLS'S CHARITY.
ATill of Ann Mills, of Watertown, Middlesex County.  Probate
Records, lib. 17, fol. 17: date Nov. 27, 1725. "My Will is that
all the rest and residue of my estate, of what kind or denomination
soever, be equally divided as followeth; viz., one-quarter part to
the Old or First Church in Boston, and one-quarter part to the Old
South Church in Boston, and one-quarter part to the Church in the
east part of Watertown, and one-quarter part to the Church in
the west part of Watertown. To be improved for the relief of the
poor of said churches, and such poor as usually congregate with
said churches, at the discretion of the minister or ministers and
deacons.  To be paid by my executors within five years after my
decease." Upon the Old South Church records, heretofore referred
to, is the following: "At  a church-meeting of the Old South, in
Boston, Jan. 21, 1728.  Whereas, through the good Providence of
God, there is a considerable legacy bequeathed to this church by
Mrs. Ann M!lls, of Watertown, to be improved for the relief of the
poor of this church and congregation,  Voted, Antony  Stoddard,
Esq., Deacon Henchman, and Mr. James Pemberton, be a committee to receive this legacy according to the tenor of the will, and
give proper discharges to the executors."
Inl the Deacons' book this legacy was credited, "Received as fol
lows: -
Joseph Garfield's Bond..............                  t22 16s.  8(1.
Daniel Whitney's Bond.............                     29   4    0
William Smith, and James and John Simpson's bond...               22  5   10
Cash invested in Treasurer's notes, Church Stock, 1761..          21 13    4
~100 19s. 10(/."
It appears that Mrs. Mills must have left quite a large estate, as
the following memorandum in the Deacons' book will show:
1728, South Church, By Six Bonds, from sundry persons, am't ~280 Os.  0(l.
A Note under hand, and Cash.........           2 3    1
~282 3s. ld. 
i6
The sum of ~282. 3s. 1Id. as above is the one-quarter part of the
residue of the estate of Ann Mills, deceased, which she gave by
her last will and testament " to be improved for the relief of the
Poor of the Old South Church and Congregation, at the discretion
of the Ministers and Deacons of said Church." The Committee of
1800, in their report, say,  "We also find an old bundle of papers that
is wrote on,' Six Bonds, from sundry persons, for ~280. Os. Od., due
the Old South Church, the interest whereof to be disposed of to the
Poor of the Church and Congregation, Dec. 31, 1729.' Note, -It
appears that these moneys were never paid by the debtors." In the
Deacons' book, 1762, the interest on amount received from this
legacy of ~100. 19s. 10d., up to date, was paid to the poor.
CAPTAIN JOHN ARM,ITAGE'S CHARITY.
Will proved May 7, 1751; lib. 45, fol. 46.  "Item, I give and
bequeath unto the Old South Church, that I now belong to, One
Hundred Pounds, Old Tenor, or Thirteen Pounds, six shillings, and
eight pence, lawful money of the Province aforesaid, to be put out
at interest by the Ministers aind Deacons of the aforesaid Church,
and the interest of it to be given to the poor members of the aforesaid Church as the Ministers and Deacons shall see fit."
June 1, 1758, in Deacons' book is credited Capt. Armitage's donation and four years' interest: the latter was debited as paid to the
poor, while the principal, ~13.6s. 8d., was invested in a Treasurer's
note of ~40, with that part of Mrs. Mills's legacy received in cash,
as noted in Church Stock of 1761.
DEACON DANIEL HENCHMAN'S  CHARITY.
Will proved March 6, 1761; lib. 58, fol. 104.  "I give unto the
Old South Church, whereof the Rev. Dr. Sewall is minister, the
sum of Sixty-five Pounds, thirteen shillings, and four pence, lawful
money, and order the same to be put out on interest, and the interest thereof to be paid to such of the Poor of said Church as the
Ministers and Deacons shall in their prudence judge proper, forever."
In the accounts of Church Stock, 1761 and 1766, it is called ~66,
and was invested July 5, 1763, in a Treasurer's note. In an interest account of bonds and notes, it also is credited in the Deacons'
book for interest on Treasurer's note.
MRs. ELIZA LORING'S CIIARIITY.
In the account of Church Stock, 1761 and 1766, it is called the
samte amount, ~13.6s., 8($. in each.  In 1761 it was invested in a 
17
Treasurer's note, together with the legacy of Nathaniel Cunninghlam.   1757 to 1761, Treasurer Hubbard  collected as interest
~6. 13s. 6d., and paid it to the poor.
REV. EBENEZER PEMBERTON'S CHARITY.
Rev. Ebenezer Pemberton's will, proved Feb. 28, 1716, lib. 19,
fol. 281.  "I give Fifty Pounds, to be put out at interest by my
executors and overseers, the interest annually to be distributed to
the Poor of the town of Boston.'"
In the account of Church Stock, 1761 and 1766, is Jamnes Mirrick's
note for ~17. 7s. 9d., received for part of the Rev. E. Pemberton's
legacy, 1761, to the "Poor of Boston." 1757 to 1773, the Treasurers
regularly received the interest until May 8, when the note was
paid.
MARY  IRIELAND'S CHARITY.
Will proved Oct. 17, 1763; lib. 62, fol. 225. "I give unto the
Old South Church, whereof the Rev. Drs. Joseph Sewall and Alexander Cummings are pastors, the sum of One Hundred and Thirtythree Pounds, six, and eight pence, lawful money, and order that
the same be put out on interest, taking Province security, or, instead
thereof, good land security for the same, the interest thereof to be
annually paid to such of the Poor of said Church as the Ministers
and Deacons thereof shall in their prudence judge proper, forever,
an account of such disposition to be laid before the Church yearly."
Extract from the church records, which, be it remembered, were
never lost: "1776, the Pastor and Deacons laid before the Church
the distribution of Mrs. Ireland's legacy for one year, being Eight
Pounds, L.M., agreeably to the tenor of her will."
1764, credit in the Deacons' book: "Cash received, Mrs. Ireland's
legacy, by Deacon Jeffries, ~133. 6s. 8d. 1764, Nov. 6, Treasurer
Phillips invested the same in Treasurer's notes,     together-with other
assets."
In Deacon Phillips's accounts (Treasurer twenty-nine years) the
interest from 1766 amounting to ~206. 13s. 4c7., was paid to the
poor as per account, 1791.
1795.  Interest accrued..........~ 17  14s. 0(1.
Legacy................    133  6  8
Principal alndl Interest...       -       ~151 Os. 8(S.
3 
is
DI. JOSEPII SEWVALL'S CHARITY.
Oct. 29, 1764, ill D)eacon,s' book, "Gift of the Rev.  Dr. Josephl
Sevwall, ~20, the income of said sum to be dlistributed to the Poor
of the Old Southl Churchl in Boston, yearly, by thle Deacons of said
Churchlll."
Nov. 6, 176 4, credited as received by )Deacon JefTries, ~'20. Os. 0J.
Di. Sewall wvas for many years p)astor of the Old Southl.
JolN-  SliPSON'S CHAnITY.
Will proved Aug,. 2, 1764, lib. 63, fol. 133.  "Item, I give unto
the Poor of the Church whereof Dr. Sewall is minister thle sum of
Thii'ty Pounds, lawvful money, to be paid to the Deacon or Deacons
of said Church, to be by them distributed among  the said Poor."
1764, Nov. 6, credited in Deacons' book, "Received by Deacon Jeffiies, and paid over to Treasurer Phillips, ~30. Os. 0(d."
JOHN OSBORN'S CHARITY.
1769, June 16, credited in Deacons' books, "Received fiom Deacon Hllubbaid, John Osgood, Esq.'s legacy of ~13."  Jan. 9, 1777, in
accounts Churchl Stock, this is mentioned among the assets as Mlr.
Osborn's legacy.
BEiNJAxrIN PEMBnBTON'S CIIARITY.
AVill proved 1782, June 25, lib. 81, fol. 144.  "I give and bequeath
unto the University of Cambridge, and to the South Church in
Boston, unto each Twenty Pounds. Also to Nathaniel Taylor, Esq.,
Ten Pounds, all deficiencies to be made up to lawful money."  1783,
May 5, credit in Deacons' book, "Received of Samuel Whitwell
andl Jonathan MAason, Esqs., Executors of the will of Benijamiii
Pemberton, Esq., deceased, for his legacy to the OlcdSoutlh Churclh,
~20."
THOMAS BROMFIELD' S CHARITY.
Will proved 1778, April 21, lib. 77, fol. 58.  "Item, I give to tle
Old South Church in Boston, New England, whereof the Rev. Dr.
Joseph Sewall is now Pastor, the sumn of Twenty-five Pound(s, lawftil money aforesaid of Great BrIitain, to be paid into the hands of
the Deacons of said Church, and to be by them let out at interest,
and the interest applied to the supporting of tle Poor of said
Church." 
19
1789, jMay 1, cre(lit in Deacons' book, " leceived Thomas Bromfieldcl's Legacy (see extract fiomn his will), ~33. 6s. 8(7."
THOMAS IHUBBARD'S CIIARITY.
Will provedl 1773, July 23, lib. 73, fol. 36.  "I give to the Charitable and Pious Fund of the Old South Church, so called, in Boston,
Fifty Pounds."
1773, Aug. 17, credit in Deacons' books, i'  eceived of the Executors of the late Thormas Hubbard, Esq., for his legacy to thq
Charitable and Pious Fund, ~50."
This sumI was specially invested and re-invested as belongiing to
this fund for many years, when it became comnmingled with the
Deacons' and Ministers' Ftund(.  Mr. H-ubbard was deacon and treasurer of the Old South, which offices he " filled witl- fidelity, uprightness, and integrity."
The forementionedl twenty-two legacies are all given to the
church, and ministers and deacons, for the use of the poor, and, withl
a fewv exceptions, they are specifically directed to be put out at interest, the income to be distributed to the poor, at the discretion of
the Ministers and Deacons.  There seemed at this time to be but
one object in view,- the spiritual and physical relief of the poor;
and it is curiously worthy of notice that no small part of these testainenitary devises show more than slight evidence of the influence
of the same hand in their concoction.  There were, however, other
objects prominently in view in the minds of those who then  conducted the affairs of the church, as the following vote will show:
Church Records, Ailarch 25, 1725. Voted, That there be a public collection
on our anniversary Fasts and Thanksgivings, to be bestowed on pious uses, for
the advancement of Christ's kingdom among the poor, and other proper objects of such charity, first among ourselves, and then in other places, as we
shall find "we are able," by putting into their hands Bibles, catechisms, and
other books of piety, or by promoting religion among them, or any other
way as you shall deemr and determine upon.  Upon which the church very
generally came into the vote, that there be a public collection on our anniversary Fasts and Thanksgivings, to be bestowed on pious uses, and for the
advancement of Christ's kingdom.  The church voted that the  Ion. Edward
Bromfield, and Daniel Oliver, Esq., be joined with the deacons, as trustees of
this evangelical treasury.  The church also voted that the concurrence of
the congregation be asked in this affair.
JOSEPIH  SEWALL.
TIIOMAS PRINCE. 
20
The above vote was the first step towards the adoption of the
Pious and Charitable Fund, instituted in 1739, the history of which,
having indirect relation to the subject under consideration, will particularly be noted.
At a meeting of the brethren of the South Church and congregation, May
1, 1738.  Whereas there has been a proposal made  that some part of the
money which is or may be collected for charitable and pious uses should, as we
shall find ourselves able from time to time, be made a stated fund, the income of
it to be improved for such uses as the brethren of the church and congregation
shall from time to time determine, Voted, that a Committee be chosen to
consider of said proposal, and make report to this meeting on Monday, the
15th of the instant.  Voted, that the HLon. Ezekiel Lewis, Josiah Willard,
Anthony Stoddard, Samuel Welles, Esq., Col. Edward Winslow, Esq., Mr.
Thomas Hubbard, William Foye, Joshua Winslow, Esq., and Mr. Nathaniel
Cunningham, with the deacons, be of this Committee.   There were several
adjournments to the first Monday in October.  At a  nmeeting, Oct. 2, 1738,
of the brethren of the church and congregation, it being also proposed
that a certain fund be established for the support of the widows and fatherless
children of the pastors of said South Church from time to time, Voted, that
the Committee to consider the proposal for a Fund for Charitable and Pious
Uses take this also into their consideration, and make the report at the next
meeting; and that Messrs. Andrew Oliver and Benjamin Hollowell be added
to the said Committee. December, 1738, at a meeting of the Brethren, Voted,
that the report of the Committee appointed by the brethren of the bchurlch
and congregation to consi(dler of the proposals to establish a Fund for Charitable and Pious Uses be accepted, and recommended to the South Church,
in order, if they see cause, to its being voted and( esta,tblislhed.
At a Chlurch-meetin, April 9, 1739,
.... " And Whereas, Dec. 18, 1738, at a meeting of the brethren of the
South Church and Congregation, there was a report relating to a Fund for
Charitable and Pious Uses agreed upon, and recommended to the said church,
in order,'if they see cause, to its being voted and established,' said report
was read and established accordingly, and is as follows:' At a meeting of the committee of the brethren of the Old South Church
and Congregation in Boston, of which Messrs. Sewall and Prince are pastors,
to consider of the proposals to establish a certain Fund for Charitable and
Pious Uses, as well as for the support of the widows and fatherless children
of the pastors of the Old South fromn time to time, as other uses of
charitable and pious nature, the said committee, after divers consultations,
propose that the said fund be b(egun, continued, and established under the
following regulations: -
I. As divers brethren of the said church and congregation have (leclared
that they contributed, at the last general collection for such uses, with a view
to put the moneys into the said fund, which had been a little before moved,
thbt committee propose that twenty pounds of silver be purchased with part 
of the moneys then collected, and be appropriated and settled as the beginning of said fund for said uses; but yet no addition shall be made to said
fund out of the public collection, for time to come, but by the particular
appropriations of persons inclined to encourage the same, expressed by writing
annexed to their moneys appropriated.
II. That the Pastors and Deacons of the said church, for the time being,
be the trustees of said fund, to manage the same in behalf of the said
church; the major part of said trustees to have power of acting, and all and
each of them to be accountable to the said church, or their committees, from
time to time.
III. That the principal stock of said fund, together with all additions that
shall be made to the said principal by persons disposed thereto, either by
contributions, presents, deeds, wills, or otherwise, shall be kept perpetually
entire, without being broken in upon any occasion; but the principal moneys
shall be either constantly let out to interest, or laid out in some real estate
bringing in somne income, or building on or improving the real estate which
shall belong to said church, as the said church shall at thecir half-yearly
meeting from time to time determine.
IV. That in the bonds for moneys belonging to said fund let out to interest
by the said trustees, the principal and interest shall be expressed by ounces
of silver, and to be made payable to the major part of the trustees; the borrower and two sufficient sureties to be bound both jointly and severally
for the same, and neither the borrower, nor either of the sureties, to We of the
church and congregation.
V. That, while there shall be no widow or fatherless child of the pastors of
said church, the interest and incomes of that part of the fund raised for them
shall be added to the principal stock, not to be divided again.   But when
there shall be a widow, or fatherless child or more, of said pastors, it shall be
left to the said church to judge and order how much of the interest and income shall be disposed of for their support from time to time, and when to
cease supporting them. But of all other parts of said fund it shall be left to
the said church at their half-yearly meetings to dispose both of the interest
and income to any kind of charitable and pious use whatever.
VI. That there shall be a stated half-yearly meeting of the brethren of the
said church; viz., one in the Spring and another in the Fall, annually; that
at the said meeting in the Spring they shall choose a committee, wich shall
consist of members of said congregation as well as of said church, to stand for
the year ensuing, and continue till others shall be chosen in their room, to
examine into the state of said fund, both into principal stock and income,
and consider how to order the same according to the preceding articles, and
make their report to the said brethren at their stated half-yearly meeting,
both in the Spring and Fall ensuing, for the said brethren to consider an(l
vote upon as they shall judge proper.'"
VII. Lastly,  Whereas there  are  stated  hialf-yearly imeetings of  the
brethren, both of the South Church and the congregation with them, for the
preservation of mutual harmony and good agreement, it is further proposed
2t 
22
that the said committee shall, at the said half-yearly meetings from time to
time, lay their aforesaid reports before the said brethren, that the said brethren may express their minds thereupon, and give their advice, when they see
cause, to the said church accordingly.
"'Oct. 18, 1738. Unanimously agreed to by the said committee present,
to be offered as their report by the brethren of the South Church and congregation at their next meeting, in order to its being agreed upon and recommended, if they see cause, to the said South Church, to be voted and estal'
lished."
"Dec. 18, 1738. At a meeting of the brethren of the South Church and
Congregation, this report was agreed upon, and recommended to the said
South Church, in order, if they see cause, to its being voted and established."
"Voted and established at a church-meeting, April 9, 1739."
JOSEPH SEWALL,
THOMIAS  PPRINCE.
It appears extraordinary that there should have been so large a
committee as thirteen, not only of the most prominent men belonging to the Old South Church, but of those also who were at that
time distinguished in the public affaitirs of both the Province and
Town of Boston, appointed to frame rules for the government of a
fund with so small a beginning as this institution possessed; viz.,
"twenty ounces of silver," or about twenty-three dollars.  That
so elaborate a document should for this purpose alone have been
the result of their protracted labors is not probable; but when
it is considered that at that time many charitable gifts had already
been placed in trust of the Old South Church, for the use of the poor,
and to the pastors especially, with most of the committee, it must
have generally been known that in time similar ones would be received, the fair inference therefore must be, that this production
was not alone intended for the Charitable and Pious Fund, but a
sl)ecial Constitution for the perpetual preservation of all Trust
Funds, both real and personal, which were and might be confided
to the Old Southl Church.  Its provisions were, -
That the Pastors and Deacons shall, from time to time, be the trustees to
manage said fund, the major part to rule.
That the principal stock shall be kept perpetually entire, without being
broken in upon on any occasion.
That it shall be kept at interest, laid out in real estate, or may be lent
to the church for the improvement of the real estate of the church.
Ttfat the money shall always be specified in gold or silver, and, when
loaned to individuals, that neither borrower and the two securities required
should either be of the church or congregation. 
23
The whole al)ppopriating power is lodged in the church, to
lwhom  the trustees, at specified periods, are to make  a report of
their doings as to tihe state of the fiund, half-yearly.
Finally, the congregation are to have a voice in the conducting
tile whole fund, fiom which nothing but the interest and income
is ever to be appropriated.
The amount of this fund (foritinug no inconsiderable part of the
trulst-property) is now in the possession of the society in common
with      their general assets.  With what propriety, therefore, can any
person who is ex officio a trustee, or any member of the church
and       congregation, accept an office of emolument, the pay of which
is in any way derived firom a fund so carefully guarded upon this
very      point as this was by its founders?  This report was  in  all
probability the work of Josiah Willard, the son of the RPev. Di.
Willard, pastor of the Old South. Mr. Willard was a man of great
distinction in the time in which he lived; was a graduate of LIarvardcl College, afterwards tutor of the same; held for a period of
fifteen   years the office of colonial secretary under the provincial
government; was judge of probate, and member of the Old South
Church. It was said in (Judge Oliver's) poem, published at the
time of his death,
"He stands distinguished in the important cause
Of widow and of orphan."
For one moment let us imagine a man capable of a production
which would do honor to the most accomplished conveyancer of
the age; so well adapted to its purposes; so carefully and clearly
expressed; so guarded in its restrictions against fiaud, peculation,
and mismanagement; in a word, so exquisitely fitted, not only for
the time for which it was particularly intended, but for all future
times and conditions in which the society might be placed as trustees of other charitable funds.  Great would be his astonshment
to learn that the only recorded result of the careftil labors of those
pious men and women with whom he in this instance was  associated, was the payment, from that part of the fund belonging to the
"m iinister's widow and children," unto Deborah Prince, of one
pound; and that the capital stock, which was to be "kept perpetually entire without being broken upon on any occasion," is nlow
merged in common with the real-estate trust-property of Mary Norton, possession being obtained on the very principles laid down in
Mr. Willard's report, and now augmenting an enormous income, profisely distributed in large salaries, lheavy3 expenses, indirect gifts 
24
to forbidden incumbents, and official emoluments,- one partaker of
which is, ex officio, a trustee of the very property firom which they
are derived.  It is greatly to be regretted that Dr. Wisner, in his
history of the Old South, when he praised the church and congregation "fi'om the beginning for having always been kind and liberal
to the widows and orphan children of the ministers,- quoting largely
fiom this very report, and that of the committee of 1800 also, - did
not with his acknowledged ability and zeal pursue the subject to
the end.  It would, without any doubt, have modified  the high
encomium then expressed; and, possibly, would have led to a thorough investigation of the whole financial concerns of the society.
An account of the fund belonging to this part of the Trust will
now be given from the Deacons' book: -
In 1761, there was invested in Province notes.
"1766, the part in church-stock amounted to.
"1733, amount of Deacon Hubbard's legacy receiv
Interest and profits credited to 1795, as received.
~. 3     58  Os. od.
..        66 19  2~ved.      50  0   0
54 3   2,
$570.35 or ~171 2s. 4id.
In the chlu,ch-stock accounts of 1761 to 1766, this fund is identified; afterwards it was not separately invested, and no particular
notice was taken of it, except when the interest was received and
duly credited, until 1773, when the legacy of Deacon Hubbard (one
of the most prominent founders of this very charity) was received,
cr edited, and invested as belonging to the "Charitable and Pious
Trust."
The respective amounts of all the legacies (with the exception
of that firom Mr. Belcher of Fifty Pounds, Old Tenor) were credited as "received," together with the balance of the sacramental
account, as belonging to the Poor Fund or church-stock.  This was
kept carefully, and profitably invested, while the income was faithfiilly applied, liberally, as far as it was found necessary, to the relief
of the poor, the names of whom were recorded for inspection in
the church-books.  In some instances, in conformity with the will
of the donor (that of Mrs. Ireland), a report was made of the doings of the trustees in special cases.  A particular account was at
first kept of all the charities; but, in time, the benefactions became
so numerous, and a large majority of them being decidedly for the
same purpose, -" the relief of the poor," - the method of keeping
the accounts separately was changed for one less complicated, though
equally correct; the entire accounts fiom 1708, after a critical 
examuination, proving that the only object which actuated tl-)ose
good men who hlad this charity in their chlarge, believing as they
d(id "that we should always have the poor with ls," was to lan(l
its blessings down unimpaired, and increased "to the latest posterity."  WVlen the churchl was first organized, the funds necessarily
required for its expenses, including the salaries of the ministers,
were obtained by subscription, and collections firom the church and
congregation. There were collections also occasionally taken for
aid to sufferers by fire, also to soldiers and sailors engaged in the
countriy's defence; and a permaiiently-established contribution upon
Fast and Thanksgiving Days for missionary and charitable purposes, at which the contributors were requested to mark thleir gifts,
designating for whom, or for what purpose, they were bestowed;
and they were credited in the Deacons' book in accordance, and
faithfilly applied. This rule was most applicable to the " Charitable
and Piouts Fund." The building and repairs of both the meeting aid
minister's houses were defirayed by subscription; and the accountbook affords undisputed evidence that in its own corporate capacity
the society (did not possess a?zy otAher pecu)iagry q,ea,zs, excepting
a very inconsiderable rent received irregularly for tllhe use of the
meeting-house cellar, which was bestowed upon the ministers. They
were so cramped for money in July, 1747, tllat they were obliged to
borrow of the "church-fund for the poor" X192. Os. 7d. to pay off
the deficiency of our ministers."
4
25 
CHAPTER III.
Sacramental Collections. - Their Discontinuance. - Money paid to Ministers. - Remark
upon the Administration of the Sacrament. - Mode of keeping Accounts.- Relief
of Poor. - Church or Poor-fund Stock. - Ministers' Pay. - Church Delegates. -
Funds of Society.
UxNDER all these pecuniary trials, their zeal for aiding thie poor
was undiminished, inasmuch as they held and maintained, in common
practice with sister churches, that important part of the sacramental
service denominated the "offertory," the proceeds from which, after
deducting the expenses incidental to the observance of that ordinance, were paid to the poor-fuind as a thank-offering, and used and
invested with, and as part of, that fund.  Thlis custom continued
to be observed for more than a hundred years, when it was abolished by a vote of the church, as the following extract firom the
records will show:
Dec.  28, 1849.   At the regular church-meetingr, after remarks from
Deacons Cutler, Stoddard, and Dimon, showing that the omission of the
church to take a collection at the close of each communion for the benefit of
the poor of the church would not in the present circumstances of the Old
South in any degree hurt the interests of the poor, and would contribute
greatly to the more solemn and appropriate observance of the ordinance, it
was unanimously voted, on motion of Deacon Cutler, seconded by Deacon
Stoddard, that the contribution hitherto taken on that occasion be hereafter
omitted, and that the pastor give notice of this vote at the close of the next
communion service.                 Attest,
GEORGE W. -BLAGDEN,
Pastor of the Church.
Tuesday evening, Jan. 8, at the close of communion on Sabbath, 6th ultimo,
the pastor gave notice of the omission of the usual contribution, in accordance
with the above vote.                Attest,
GEORGE W. BLAGDEN,
Pastor of said Church.
The particulars of this abrogation of what had hitherto been considered by most chlurches a vital part of this sacred ordinance is 
not directly pertinent to the prominent object of this history, but,
in connection with the answer to the "information," in the Supreme
Judicial Court, of the nine members of the standing committee, the
two pastors, two deacons, and treasurer of the Old South Church and
Society, with the testimony of the witnesses before the auditor relative to the question of the sacramental collection, it is interesting, to show how matters of the gravest importance to present and
future interests are passed upon without that calm, deliberate, and
careful consideration which should never be disregarded, or set aside
by the technicalities of form, or the unwillingness to acknowledge
and correct errors.  The extract from the answer is as follows
And these defendants further answering admit, that it was formerly the custom in said Old South Church to take up a contribution on Communion Sundays; but they deny, on their information and belief, that such contributions
were specially and specifically designed for any specified and certain objects
and purposes, as alleged in the bill of complaint: on the contrary, they say, on
their information and belief, that the said contributions were given generally
to the Old South Church, to be appropriated to any object or purposes desired
by said church.
Two witnesses appeared before the "master," for the )Ipurpose of
sustaining the belief of the defendants, both of whom  had taken a
prominent part in the abrogation act of Dec. 28, 1849. One testified that he "knew" that the sacramental contribution balance was
not specially designed for the poor, but that the contribution was
always considered to be applied for any purposes the church might
choose; and that, among other ways of its expenditure, "they had
made presents to ministers."   The other  witness, when  asked
"whether he knew for what purposes this collection was taken in
the Old South and other churches," answered, "that hle was not so
well acquainted as to the practice of other churches; but, in the
Old South, it was for the use of the poor."  The confession made
by the first witness in the abrogatory document, which passed under
his own supervision, "that the omission to take a collection at the
close of each communion would not, in the present circumstances
of the Old South, in any degree hurt the interests of the poor,"
with the following extract from the records of the standing commxittee in whose charge the financial matters are, will show tle
egregiouts mistake this witness was led into by his zeal to have this
velry imiportant point - viz., the ownership of the " sacramental balance "- settled against the " poor-fund:"
27 
28
Fxtraet, " April 15, 1822.
Received on account of church, for interest.........$91.92
rent of house Mlilk Street...........  650.00
"         balance of communion table........               85.37
lighting and warming church, for charity lecture..   10.00.
$837.29"
Is not thle foregoing sufficient proof that this sacramental balance
is justly a part of the poor-fiund, this extract also dispelling the
obscurity thrown over "the lighting and warming of the church,"
which was neither more nor less than that each of the nine churches
belonging to the Chlarity-Lecture Association paid to the Old South
Church their proportionate p)art of the expense incurred on the evening when that lecture was given, and the twelve preparatory lectures
also bore their part of the cost?  With respect to gifts being made
to ministers out of this money, as stated by this witness, the books
of the chiurch are silent.  In those of the society, there are accounts
of many liberal grants of money to our own ministers and their
families, and one other also, which is noted for its entire absence of
those common forms generally used by officials as indispensably
requisite to substantiate the payments of such large sums of money.
March 15, 1857, " Paid Professor Park one thousand dollars."
No one of these sums of money, it is believed, were connected
directly with the sacramental collections, as they were all p)assed in
the treasuier's annual accounts.  It may be that money donated to
ministers is recorded in somie account-book not filurnished for tlhe
inspection of the auditor, as the books of the Old South had to be
legally demanded before they could be obtained for use in the
lawsuit.
The vote of the church in the "omitting" the customary sacramental collection appears to be based entirely upon the convenience
of supplying the wants of the poor from its own abundant treasury,
absolutely eschewing every consideration arising fiom the important
fact that the offertory was in itself no inconsiderable part in the
celebration of that ordinance.
Tile connection essentially subsisting for miore than a hundred
and forty years between this or(linance and the poor-funld, the interest of the latter being both directly and indirectly affected by the
abrogation, indirectly, more especially, by its severing the last 
29
tie which coinnected the parties together, will lead to some approp-iate selections, which are respectfully offered for the serious consideration of the members of the Old South Church, as being palticularly applicable in this case: -
At the celebration of the Lord's Supper, or HIoly Communion, almsgiving is
a necessary duty, without which our faith would be dead, being alone; the
first way of expressing which is by dedicating some part of what God has
given us to his use and service, which is strictly commanded in the Gospels,
hath the best example for it, and the largest rewards promised to it, being instead of all the vast oblations and costly sacrifices which the Jews did always
join with their prayer, and the only chargeable duty to which Christians are
obliged.  It is, in a word, so necessary to recommend our prayers, that St.
Paul prescribes to the ancient church, that every one lay by him in store, as
God has prospered him, as a collection for the saints, when the sacrament is
received, at which time it is by no means to be omitted. When the Jews
came before the Lord at the soleInn feasts, they were not allowed to appear
empty; but every one was required "to give as he was able," according to the
blessing of the Lord which had given him. And our Saviour supposes we
should never come to the altar without a gift. And it is very possible that at
the time of receiving the sacrament were those large donations of houses,
lands, and money made. For, when the first converts were united to Christ
and one another in the feast of love, their very souls were mingled, they
cheerfully renounced their property, and freely distributed their goods to those
to whom they had given their hearts before. None were allowed to receive
without giving something, and to reject any man's offering was to deny him a
share in the benefit of those comfortable ministrations. At first, this offertory
embraced the moneys paid for the maintenance of the ministers.  Now, indeed,
while they have a stated income, the money collected at these times is generally appropriated to the poor.
In early times, bishops and clergy were the only dispensers of alms to the
poor: the whole of the income of the church was directed to support of the
clergy, and the poor, and the ransom of captives.  "Those who appropriated to
their own use the property of the church, if they persisted in their evil
courses, drew upon them the malediction of Judas, that they might die excommunicated and accursed."
A reference is also recommended to that apposite and beautifuli
selection from the Scriptures, appointed by the Episcopal Church
to be read during the taking the sacramental offertory; believing
that its perusal may induce an opinion, that, if tlhe worldly "interests of the poor are not hurt " by the act of omission, the spiritual
interests of both rich and poor were entirely lost si,ght of and fo)rgotten in that transaction.
From 1708 to 1761, the sacranmental accounts were kept, ii (,o-j 
30
mon with the general legacy accounts, in old tenor, which at the
latter time was changed to lawful currency, as will be seen by
a reference to Deacon Hubbard's general account of the church and
society, wherein the whole accounts to the above date are settled,
and which is the only account in the books in which these affairs
are stated together.  From that time also, the balance, being the
un expended portion of the sacramental collection, was received from
the respective deacons, and credited to the church-stock or poorfund account, in common with the legacies to the poor and the
emoluments therefrom, thus becoming a part and parcel of that
fund.  The manner in which this church-stock or poor-fund was
kept was to credit the cash as it was received for the whole or a
part of a legacy; while bonds or notes comprising also anlother part
of the same were separately accounted for in periodical statements
of clhurchl-stock, the amount of which was charged to each successive treasurer, so that an accurate account of all the trust assets
was shown in the settlement of these accounts, which were always
audited by three persons, and authenticated by their signatures. A
memorandum  or special legacy account was kept of the income
and disposition of the largest legacies; and when any of the bonds,
notes, mortgages, or bank-stock belonging to them, were realized,
the money was placed in the church-stock, and invested with the
money of that fund. These legacies, being designed for one purpose,
in course of time became merged in one conmmon stock.  The ordinary accounts of the parish expenditures, relating to meetin,g-house,
ministers' houses, salaries to ministers, and all other expenditures
which generially belong to public worship, were always kept separately and distinct by themselves.
At this time there were no institutions in this country, similar to
the incorporated companies of the city of London, in which prolperty designed for charitable uses could be placed in safety. Consequently these benevolent donors of the poor-fund confided their
gifts to the Old South Church, believing that sanctuary, whose own
poor was especially interested in its preservation, would insure to
fiuture generations the benefits they intended to perpetuate after
they had passed away.  For many years the money of this fund was
invested in province notes, which were purchased at going rates
when the province required money.  When the currency became
debased, this was redeemed in Spanish dollars at a great discount,
and the proceeds invested in old tenor plrovinice notes, which again
was changed into lawful money, and again invested in province
notes  FBut, when the political troubles between the mother couintiy 
31
and this country commenced, these were sold, and the money was
placed on bond and mortgage of good real estate, where it remained
duringc the RevolutionaryWar,- in one instance, the interest on a
very large sum remaining unpaid for over ten years.  All the property - with the exception of a slilght amount lost- being available,
was, after the adoption of the Federal Constitution, invested in
Unitedl-States and Altssaclhusetts State stocks, purchased at the
most favorable prices for ready money at that day.  When the
MIassachlusetts Bank was establislhedl, these stocks were sold at
an advance, and, with the accumulated income,were invested in that
bank, fi'om which it received an income of over nine per cent per
annum, a small part of this stock being anong the assets o   f this
fund at the present time.  The church was at this period intiinately connected in its social relations with the bank, and seemed
to be well posted up in its knowledge of money affairs.  Several
of its miembers were directors of the bank, and the solicitorship of
the bank and of the church were united in the same person.
While the "cruse of oil" failed not abundantly to supply this
treasury of the Lord," a distribution to the poor corresponding to
its receipts was made; for, in 1797, the amount appropriated for their
relief was five hundred and ninety-two dollars, beilng within eight
dollars of the sum set apart by the society in their by-law donation
at the present time, when their yearly income is over forty thousand
dollars firom the rents of their real estate, which real estate was
enhanced in value by the application of the money of the poor-fund
to its improvement.
The rise and improvement of the church-stock, or poor-fiund,
is as follows, as shown in the Deacons' book from 1708 to 1798, and
in the society's report of 1800:
In Oct. 31, 1761, amt. bonds, notes, &e., per D. Hubbard's ace.,
' Jan.    1766,  "            "          i I I  W. Phillips,
"Jan.    1767,  "          "     "                      " "3
" Jan.    1771,  "         "     "       "           "      I,  
"Sept.   1773,  "          "    "        "           "            1        
"Nov.    1793,  "          "     "       "          "                      
"April,  1800, as per committee's report to the society,
This church-stock, from so small a sum as ~98. 8s. 5d., old tenor,
in 1708, was greatly increased by the gifts and bequests of charitable persons. It was these gifts and bequests, combined with the
zealous and disinterested labors of truly good  men, who exercised a wise discretion and Christian liberality in relieviing the
Y,513 14s. 3(l.
874 14 3
91 I'l 3 3 -,I
1,071 8 4
1,314 10 8
3,052 13 9
$16,062 71 
wants of the poor, which enabled the Trustees to l)present the large
amount of assets in 1800.   So very scrupulous were they in regard
to its proper use and preservation, that no instance can be adduced
where any part of the trust-property was ever used for thie general
purposes of the society, excepting that of tle before-mentioned sum
of ~192, old tenor, "lent out of this stock" to the society "to pay
deficiency to the ministers," and a trifling expenditure from the sacramental collection for expenses of delegates to sister churches on
ecclesiastical business.  So particular were they against the infiingement of this rule, that the society had to pay for wine taken from
the sacramental supply for the entertainment of their miniisterial
guests.  And in 1798, while the church had in their hands funds of
the net amount of over fourteen thousand dollars, the meetinghouse and steeple were out of repair, and the only way devised by
a committee  of ways and means to consider the subject was to
obtain a subscription, which was done, and thus the object effected.
If these funds had been considered by the society, at that time,
justly available for their own purposes, would they not, in the absence of other means, in this case, have been resorted to?  It has
been before stated how the ordinary parish expenses were  paid
before the erection of the present meeting-house.  Subsequently
to that time, a tax upon the pews was laid for that purpose, the
rate of whichl has been but slightly altered until the present day.
32 
CHAPTER IV.
MIrs. Norton's Gift of Land. - Building of Stores proposed. - Committee of Year 1800.
- Report of Church-Stock. - Treasurer Phillips, Sen.'s, Account of the same.  Treasurer Hubbard's 1761 Account of Church-Stock. - Proceedings for the Erection
of Stores. - History of Part of the Stocks belonging to Poor-Fund.
IT will here be necessary, for a clear understanding of this financial history, to give an elaborate account of Mrs. Norton's gift of
land to the Old South, and the relation which it bears, not only to
the entire property now in possession, but to the poor-fund in particular. Mrs. Norton had given the land in question to the society,
in trust for certain purposes, as expressed in her conveyances of the
same. The society had, from A.D. 1677 to 1800, used the same for
the special purposes of that trust; and, to use her own words, "for
noe other intent or purpose whatever."  At this time, 1800, a projeet was entertained by some of the society, to occupy the vacant
part of the land fronting on what now is Washington Street, by
erecting five brick stores thereon, with a view of obtaining an income fiom their rental, whereby they might be enabled "amply to
pay, with the present tax on the pews, not only the present minister (Dr. Eekley), but an additional one." To effect this object, fiunds
adequate became necessary; and as the society, as such, possessed
no means whatever, either real or personal, either to borrow upon,
or otherwise convert into money, the only alternative was 1o resort
to the assets belonging to the Ministers' and Deacons' Fund, thus
profiting by the permissive intimation shadowed forth in the Charitable and Pious Fund foundation, whereby the funds of what Drs.
Sewall and Prince denominated that "evangelical treasury" "should
be laid out in some real estate bringing some income, orbuilding on
or improving the real estate which shall belong to said church."
In 1800, an entire revolution was effected in the manner of
managing the real and personal trust-property, by changing the
former firom a strict trust, and nearly annihilating the latter, by
mixing them togetlher, until it was with great difficulty that each
5 
4
could be discerned tlhrough the obscure medium of a fragile annual
"six-hundred-dollar law," which, fortunately, afforded a clew to unravel the mystery of the well-nigh-forgotten poor-fiund.
MIARY NORTON'S CHARIrTY.
Deed entered and recorded, lib. 6, fol. 26, Suffolk Records, 1st
April, 1669. Attest, Edward Rawson, Reg. The second deed was
acknowledged 30th June, 1677; andl recorded Jan. 13, 1804, lib. 207,
fol. 241, -one hundred and twenty-seven years afterwards.  William Alline, Register.
As this second deed conveys a very important part of the Norton
property as to quantity and conditions, and as Mr. Theophilus
Parsons's opinion of the year 1800 is considered a standard rule as
to the manner of its use by the society, it may be curious to inquire how such a rule could have been made infallible, taking into
consideration the date of the above registrary.
DEED.
To all Christian People to whom these presents shall come: I Mary Norton, the Relict, Wvidow, and sole Executrix to the last Will and Testament of
the late Reverend my Deare and Honoured Husband Mr. John  Norton,
teacher of the First Church of Boston in the County of Suffolk in the Colony
of Massachusetts, in New England, Send Greeting.   Know yee that I the
said Mary Norton for divers good causes and considerations mece thereunto
moving, and more especially for and in consideration of that indeared affection, that my late deare husband, in his life time did beare, and myself doe
beare, unto his and my assured friends- Captaine Thomas Savage, Capt.
WAVilliam Davis, Mr. Hesekiali Usher, Mr. Edward Rawson, Mr. John Hull,
Mr. Peter Oliver, Mr. Josiah Scottow, Mr. Edward Raynsfordl, Mr. Richard
Trewsdall and Mr. Jacob Elliot, all of the said Boston, and in confidence of
their faithfullness to performe that Trust which I shall repose in them, Have
absolutely Given, granted, alliened, enfeofed, and confirmed, and by these
presents doe fully, clearly, and absolutely, Give, Grant, allicne, enfeof, and
confirme unto them the above named Thomas Savage, William Davis, Hlesekiah Usher, Edward Rawson, John Hull, Pete-r Oliver, Josiah Scottow, Richard Trewsdall, Edward Raynsford, and Jacob Elliot, for the use and purpose
and purposes hereafter mentioned, conditioned, and expressed; one parcell
of land situate lying and being within the Limmetts of Boston Towne, above
named, and is part of the land that is adjoining, to my now mansion-house,
the said given and Granted premises, containing by estimation, fifty five poles
or pearches, more or less, and is bounded from the corner post next Nathaniel Reynolds, along the high street leading from Roxbury to Boston; seaven
length of rails being seventy nine foote and a halfe, fromn thence to the
middle fence now standing and partini  of orchard, and the pasture six length 
35
of rails, from the lane or street leading to Mr. Peter Olivers, and soe back
into the pasture, ninety five foote, the said length of rails conteyning seaunty
one foote or thereabouts, from thence to the dividing fence betweene the said
pasture and Mr. Richard Price, his Garden, one hundred foote and alongst
the said fence, this lane aforesaid sixty foote and from thence to the said corner aforesaid, next the said Nathaniel Reynolds his dwelling house Two hundred thirty eight foote and one halfe foote, bee it more or less. To Have
and to Hold the above granted Premises bee the same more or less with all
the priviledges and appurtenances to the same apperteyning or in anywise
belonging unto them the said Thomas Savage, William Davis, Hesekiah
Usher, Edward Rawson, John Hull, Peter Oliver, Josiah Scottow, Richard
Trewsdall, Edward Raynsford, and Jacob Elliott, and to such as they shall
associate to themselves, their heirs, and successors forever, for the erecting of
a house for their assembling themselves together publiquely to worship GotD.
As also the erecting of a dwelling-hlouse for such minister or ministers as shall
bee by them and their successors from tire to time orderly and regularly
admitted for the Pastor, or teacher to the said Church or Assembly, and for
the accommodation of the meeting house, with convenient passages of ingress,
egress, and regress, for the people, that shall, there from time to time assemble as aforesaid, and for noe other intent, use, or purpose whatever.  "And
I the above Mary Norton, sole Executrix as above is expressed for mee, my
heires Executors and Administrators doe Covenant, promise and grant to and
with the said Thomas Savage, William Davis, Hesekiah Usher, Edward Rawson, John Hull, Peter Oliver, Josiah Scottow, Richard Truesdall, Edward
Raynsford, and Jacob Elliott, their, and every of their heires Executors,
Administrators, and Assigns, by these presents that I the said Mary Norton;
now am and at the Ensealing hereof stand and bee the true and proper owner
of the above Granted premises, and that I have good right, full power and
lawful Authority, to Give, Grant bargaine, and confirme, the same, unto them
the said Thomas Savage, William Davis, Hesekiah Usher, Edward Rawson,
John Hull, Peter Oliver, Josiah Scottow, Richard Trewsdall, Edward Raynsford and Jacob Elliott, their heires and successors forever."  And that the
said Thomas Savage, William Davis, Hesekiah Usher, Edward Rawson,
John Hull, Peter Oliver, Josiah Scottow, Richard Trewsdall, Edward Raynsford, and Jacob Elliott, and company, which they shall associate to themselves and their successors shall and may at all times, and from tite to time
forever hereafter, have, hold, possess, and enjoy all the above given and
granted premises, to the use, and uses, intents, and purposes, as above is Expressed, without the least denyall or Contradiction of mee the said Mary Norton, my heires, Executors, Administrators and assigns, or by any other person,
or persons, whatsoever, having, clayming or pretending to have or clayme, any
Lawful right and use or interest therein, by from or under mee, or by from
or under my late Reverend and deare husband Mr. John Norton deceased, or
any of his estate, or either of our heires, Executors, Administrators, or assigns. In \Witness hereof I the above mentioned Mary Norton have hereunto putt my hand and seale the first day of Aprill, One thousand, Six hundred 
36
and sixty nine, being the one and twentieth yeare of the RPeigne of Sovereigne Lord Charles the second of England, Scotland, France & Ireland,
King: Defender of the Faith yr 1669.
Signed Sealed and with seal appending delivered after possession was given      MARY    ORTON.
and taken of the within granted prem-          ARY  NORTON.              A.
ises in presence of us.
J. HINKSMIAN
JOIIN GREENLEAF
SALOMON RAYNSFORD & acknowledged before
TIiOS. DANFORTH Assistant.
In the second deed, an additional "piece of land is given" "for
the ends and purposes in the first above-mentioned deed of April 1,
1669, as fllly and amply declared, reference thereto being had, may
appear;" and the following is a copy of the clause in her will which
gave the remainder of the property: -
Suffolk Records, lib. 297, fol. 241. "Item, I give and bequeath unto the Third
Church of Christ, in Boston, my now dwelling,-house, with all the land belonging to the same, as it is situated near the Third Meeting House, in Boston
aforesaid, with all profits, privileges, riglhts, and appurtenances whatsoever
to the same belonging or appertaining, for the use of the ministry in the said
church forever."
When the plan for erecting the stores was first proposed to the
society, many members, especially the more aged ones, were doubtfuil of its expediency, fearful of jeopardizing the title to the land
on account of Mrs. Norton's conditions as to its use, and the difficulty of raising means, being aware that the society were cramped
to pay their bills, and had recently to resort to a voluntary subscription to pay for repairs upon the meeting-house and steeple.
A committee had been chosen in the preceding year, 1799, to take
into consideration the right and propriety of building a number of
stores on the land held by the society, adjoiningthe'meeting-house.
Their report was twice read by the moderator. It is as follows: -
Boston, March 20, 1800.  Your committee, having met together at different
times to consider the subject referred to them by the South Society, are of
opinion it would be for the interest of the said society to erect, on the land
belonging to them fronting the main street, five handsome brick stores, agreeably to a plan exhibited some time since by Mr. Dawes.
Your committee, wishing to be possessed of the opinion of able lawyers respecting the society's right of building on land given by Mrs. Norton, have
called on Theophilus Parsons, Esq., attorney at law, whose opinion they have 
37
in writing; which is, that the society have a clear right to make use of said
land in any way they please, as said land, in the opinion of your committee,
cannot be improved to the benefit of the said society in any better way than
by erecting said stores; it appearing, by estimate, that the whole expense will
not exceed ten thousand dollars to complete them, and they may be rented,
without any difficulty, to good tenants, for the sum of two thousand or two
thousand five hundred dollars per annum, which will give an interest from
twenty to twenty-five per cent for their money.
If this statement is a true one, and the society's money can be borrowed
for erecting said buildings, even if the society pay the interest for the same
at the rate it is now said to produce, which is nine per cent, there must
remain an overplus of from eleven to sixteen per cent, which would enable
the society amply to pay, with the present tax on the pews, not only the present minister, but an additional one, provided the society should choose to expend it in that way; in doing which, it is the opinion of your committee, the
views of the donors, not only of the land, but those who have left legacies from
time to time, will be fully answered, as the poor of the society will have as
much as they now receive, and the other will be laid out in pious uses for the
support of public worship. All of which is submitted. By order.
WM. HOLMES,
Chairmnan of Committee.
Fast Day, April 3, 1800. After the foregoing report had been duly conversed upon at a numerous meeting of the society, the question was moved
and put whether the same should be accepted. Voted to accept the same,
neroine contra dicente.
A reference to a report of the standing committee of the Old(
South Society, March 22, 1809, hereafter noticed, will show that
denominating the poor-fund in the present report "The Society's
Money" was partly the occasion by which a very large part, $5,245,
belonging to that fund, was wrongfully diverted into the uses of the
society, and is now due, principal and interest.
[Voteel, That there be a committee of five appointed to examine into the
state of the society's funds, and report the sums of moneys and theirdifferent
appropriations.
The committee was appointed April 22, 1800; and the following
is their report:
Your committee, appointed to examine into the state of the funds of the
South Church and congregation, to endeavor to find from what source they
have arisen, and the intentions of the donors, have attended to that business,
and beg leave to report, that, on examining, they find them to have arisen as
follows; viz.: 
38
Given by sundry persons of the church to the care of the
deacons of the church............
Given by sundry persons, for the poor of said church, to the
care of the ministers and deacons of the church...
Given, for the poor of the church and congre   gation, to the care of the ministers and
deacons............  ~5 12s.  0d.
Given by Mrs. Mills......... 100 19  10
Given by Mr. Cunningham......   66 13   4
173  5  2
Collected at sundry times the interest, to the use of ministers'
widows and children.............
Given to the poor of the church, not mentioned to whose care,
Given, and not mentioned whether to the use of the church,
or the church and congregation.............
Collected from May, 1757, to 1773, for use of palls...
Balances arising from the sacramental collections at different
times, to the year 1766, over and above what paid the
expenses................
We find by the church-book, given by sundry persons, which
we find no minutes in the papers for what use, but, as
they are entered in the church-account, suppose for their
use..................
Amount of the whole, lawful money.......
Annexed to this is the notice of the old bonds alluded to in the
account of Ann Mills's charity.
This was in possession in 1766, and at interest, and has been used ever
since, the war coming on in about nine years after this time; and the moneys
remaining during that period must have accumulated considerably. After
peace came on, the money was generally called in, and invested in public
funds, where it now remains, and is as follows; viz.: -
Massachusetts Bank shares, sixteen, at $500 each
Forty-two and one-half Union Bank shares, at $8
Samuel Hinkley & Co.'s bond.......
Three per cent stock..........
Ditto................
Ditto................
4,935 75
..............$. 600 00
......... 1,000 00
.......... 709 3 7
......... 60 93
$16,062 71
Eight per cent stock......
Five and one-half per cent stock..
Massachusetts State notes, 5 per cent
Deferred stock of United States..
All of which is submitted per order.
.tlO2 18s. 4d.
153 6 8
66 19 2
6 0 0
8 0 4
46 7 6
186 19 5
136 14 5
Y,880 Ils. Od.
..... $8,000
..... 340
0.0
00
66
....
$2,391 40
194 35
2,350 00 
The committee acknowledge that they took as a basis of their
report the account of 1766. This fact is also completely substantiated by the mention of the item l~186. 19s. 5(., which is only
found in that document, and in no other, in the whole accounts.
The original report of church-stock was made by \William Phillips,
sen., both deacon and treasurer of the Old South Clhurchl; which
account was audited separately for church and congregation  by
Deacon Hubbard, Andrew Oliver, and Joshua Winslow, while Mr.
Phillips charged the amount, ~874.14s. 3d., to himself in his account
of treasurership, as follows: -
Rev. Mr. Pemberton's legacy.
Mr. Cunningham's       " 
Mrs. Mills's           "
Mrs. Eliza Loring's     "
Capt. John Armitage's  " 
Mr. Farr Tolman's      " 
Daniel Henchman's' 
Mr. John Simpson's     " 
iMrs. Mary Ireland's    " 
Rev. Dr. Sewall's      "
~501 Os. lid.
Pious and Charitable Fund.
Ministers and Widows. 
66 19   21-2
Sacramental Stock.                                 
Interest received on above                      1
306 14   1L
~874 14s. 3d.
In the discovering committee's report, the amount is ~880. 11s. 0(.,
being ~5. 6s. 9d. more than Mr. Phillips's account, and designating
but two names of persons who bestowed legacies to the poor (Cunninghlam and Mills), and stands in relation to each as follows: viz.,
Amount same both accounts....
Amount not explained in committee's account
. ~42T lls. 91.
458 19 3
~880 11 0
Besides leaving unmentioned the names of eilght persons or more
who were early benefactors of the poor-fund, whose gifts must form
a larger portion of the above unexplained amount in this committee's report.
Mr. Phillips's account being kept in accordance with ancient
usagces practised by his predecessors, and being transferred to and
80
17 7s. 94.
66 13 4
100 19 10
13 6 8
13 6 8
40 0  0
66 0  0
30 0  0
133 6 8
20 0  0
63 12 6
3 6 8
186 19 5-1
4
119 14 8 
40
credited by him, with every particular legacy identified, as well as
the unexpended and uninvested balance of both income and interest,
as exhibited in the two last items,- balance ~186. 19s. 54-id., balance
and interest ~119. 14s. 8 2'(1. = ~306. 14s. 14ld., - go far to prove its
correctness.*  To this church-stock account, in course of time, were
added, as " received," the respective legacies of John Osborn, Belijamin Pemberton, and Thomas  Bromfield, with fifty pounds bequeathed by Thomas Hubbard to the Pious and Charitable Fund
some years before 1771, when it was credited to that account.
In 1766, when all the accounts, including those of the early oldtenor legacies, eight in number, were settled by Mr. Hubbard, the
money invested prior to that date was re-invested in a note of
~134. Os. 0(., which comprises a larger part of the sum ~186. 19s. 54d.
attributed in this spurious report to the sacramental collections,
but which had but little to do with it. Was not this committee,
instructed, as they were, "to examine into the society's funds, and
report the sums of money and their different appropriations," truly
unfortunate in their labors, as exhibited in this production? and
was not also the society more unfortunate still, in view of all its
deplorable consequences, in giving heed to representations so incompatible with the actual condition of its financial situation?...
A fair examination of the whole subject inevitably leads to the
conclusion, that this report was purposely intended to divert the
attention of the society from the true condition of the property held
by them in trust, both real and personal.
This subject, being intimately connected with another important
action of the society's financial operations, will be considered in its
due course, in a further and more comprehensive relation of it,
which will then be presented.
At the same meeting it was -
Voted, That so much moneys in the hands of the treasurer, belonging to
them as church and congregation, be borrowed and improved, by erecting the
five brick buildings on the land belonging to them, agreeably to a vote passed
the third day of April last.
Voted, That a committee of five, three of the church and two of the congregation, be desired to apply to the trustees, the ministers and deacons, for the
loan of the sum necessary to defray the expenses of building the stores.
The committee was then chosen.
May 11, 1800. At a meeting of the brethren of the church and congregation,
* This interest was balance of interest account received by Mir. Phillips in the settlement,
when he assumed the treasurership, the assets being estimated at par value by payer and
receiver. 
41
Voted, That the committee appointed on 22d April last, to borrow
moneys of the minister and deacons to defray the expense of erecting stores
on the society's land, be hereby discharged from that duty.  And it is
Voted, That the ministers and deacons be requested, and they are hereby
authorized, to pay and deliver from the money of the church and congregation, to the committee, contractors appointed on 22d April, and to any
other committee that may be employed to erect said stores, all such sums
of money as may from time to time be found necessary by such committees
for building said stores; said committees rendering regular accounts thereof to
said minister and deacons, so that it may appear how much of said money
shall be transferred and changed from their present situation to the property
in said stores. And whatever moneys shall be so paid and delivered shall
be considered as having been duly accounted for by said minister and deacons, the present trustees thereof. And the said minister and deacons shall
at all times be entitled to receive so much of the rents and income of said
stores as shall amount to six per cent per annum upon the moneys they shall
pay and deliver as aforesaid, to the end that they may be enabled to appropriate the same in like manner as the interest of said moneys has heretofore
been appropriated, according to the pious intentions of the donors thereof.
And as it is highly probable that the rents and income of said stores will exceed the rate of six per cent per annum upon said moneys, by reason that
the value of the land will be added to the value of the stores, it is therefore
Voted, That whatever rents and income said stores shall produce, over and
above the legal interest on said moneys, shall go into the hands of the treasurer, distinct from any funds of the society, and shall be used and applied
for the purposes set forth in the committee's report of 20th March last,
and which was accepted the 3d April last, in such manner as the church
and congregation shall from time to time vote and determine, or for such
other ecclesiastical purposes as they shall order.
This document, if any proof was requisite further than that previously offered, affords unquestionable evidence that these fiunds, or
any part of them, never belonged to the church and congregation;
foir, if that had been the fact, why any need of bolrowing upon the
part-of the society? Why not use them as such?
It shows that they were trust-finds, in charge of the society,
the income of which was under the direction of the minister and
deacons.
That these funds were invested, and produced more than legal
interest.
That, in this agreement, provision was made against the diminution of that income.
That a provision also was made (so far as was possible) for the
security of the principal borrowed, making the store-property accountable for the same.  And, as the income firom the moneys had 
42
already been legally disposed of under the provisions in the wills of
the donors thereof, the church and congregation had no right to
alter or divert the same, the distributive power having been vested
with the ministers and deacons of the Old South Church, ex officio.
The trust-funds were in amount, nominally, $16,062.71, consisting
of sixteen shares of the Massachusetts Bank, par-value $8,000.00;
and other assets estimated at the value of $5,221.40, which were by
a special vote ordered to be sold, andproduced the sum of $5,245.00,
leaving the bank-shares for future operation. The cost of the five
stores, as per the treasurer's account, amounted to the sum of
$14,065.90.
To show that the securities, valued at $5,245.00, were justly inseparable fiom the shares of the bank, valued at $8,000.00, and
were equally the assets of the poor-firnd, an abstract from the
Deacons' book will show the date when the purchases were made, -
1784, Aug. 7, purchased 2 bank shares
1 treasurer's note
1         44
1  -      s
1                        10
4 shares in bank
6        m0
2         tc
$2,300 U. S. stock
treasury note,.
.      300   0  0
l   109 13 9
.  300  0  0
.  100  0  0
.  200  0  0
.  660  0  0
. 900  0 0
.  300  0  0
.  379  0  0
.  158  7 9
~3,707 1s. 6d.
" 5 per cent U. S. stock at
20 per cent discount
"42 shares Union Bank
$1,417 92
$13,776 50
Assets on hand belonging to the trust, $13,380.00 
A.D. 1800 was the beginning of a new era in the management
of the money concerns of the society: "old things were to be done
away, and all things become new;" these long-cherished funds, so
wisely and carefully kept and augmented, so prudently yet liberally
administered to relieve the necessities of the poor and needy, were
hereafter to be indiscriminately mixed with the general financial concerns of the society.  Hitherto, they had always been scrupulously
kept apart; and although the society at times suffered much in their
temporal concerns during the vicissitudes of the Revolutionary
. 300 Os. Od.
i 9           4 6 20,
2
44
cc Sept. 2,
1 789,
44
1790, May 1,
1791, Jan.
1792, June 2,
44 July 2,
1793, Nov.
1794, April,
6 c
64
i4
64
44
cc
44
94
44
$12,358 58
1796, Jan.
$1,000
417 92
Oct. 
43
War, yet but a slight loss was incurred by the poor-fund, every
precaution that carefulness could indicate for its safety being taken
by those who held it in their charge. At this period also, a great
change in the religious opinions of many, as to the duties incumbent
upon Christians in relation to doing good, agitated the public mind.
Churches, ministers, and societies became greatly enthusiastic in
disseminating their views and doctrines for Christianizing the world,
and establishing universal benevolence, while the still unruffled
stream of personal, practical charity, smoothly and unostentatiously
making its way, refreshing all around, "blessing those who gave as
well as they who received," was almost unheeded amid the general
clamorwhich prevailed. It was therefore not unlikely that a prominent institution, like the Old South, should have partaken of the
excitement. 
CHAPTER V.
Tleophilus Parsons's and Jeremiah Mason's Opinions. -Mrs. Norton's Deed and Will.
-Dr. Blagden's Relinquishment of Parsonage-House.- Mr. Manning's Non-relin  qnishment.
IN the committee's report of 3d April, they say, " Wishing to be
possessed of the opinion of able lawyers respecting the society's
right of building on land given by Mrs. Norton, having called on
Theophilus Parsons, Esq., attorney at law, whose opinion they have
in writing," of which the following is a copy: -
CASE.
Mary Norton by her deed executed April 1, 1669, conveyed a lot of land,
in Boston, to Thomas Savage and others and their associates, who are now the
Old South Society, in Boston, to them and their heirs and successors, forever,
for the erecting an house of public worship, and also of parsonage-houses for
their ministers; and for the accommodation of the parsonage, and also of the
meeting-house, with convenient passages; and for no other use, intent, or purpose whatsoever. The grantees entered under the said conveyance, and they
and their successors have ever since been seized of the premises. On the
same they erected a meeting-house and two parsonage-houses. One of the
parsonage-houses has been down for some years, and the site of it is vacant
ground. Question, Can the society erect buildings or stores on that vacant
site, to let out, for the purpose of applying the rents for the support of public
worship, and for the benefit of the said society?  Answer, As the conveyance is to the grantees, their heirs, and successors, forever, without any words
of condition or limitation annexed to the fee, it is my clea.r opinion that the
society may erect the building or stores aforesaid for the said purposes; that
the words "and for no other use, intent, or purpose whatsoever" contain only
a direction, a deviation from which will not defeat the title of the society.
Signed,             THEOPHILUS PARSONS.
March 14, 1800.
There being also upon the records of the society an opinion of an
equally emillent professional man, the Ilon. Jeremiah Mason, upon
a part of the same estate, given on a similar occasion, it is thought
proper to place them in proximity, although in anticipation of its
h-istory, which will be otherwise continued in regular course. 
45
JEREMIAH MASON'S OPINION ON DEEDS RELATING TO OLD SOUTH
PROPERTY.
The said parish, in 1810, erected two dwelling-houses on the vacant land
in Milk Street. One of said dwelling-houses has been occupied by the minister of the parish as his parsonage; the other has been leased, and the rents
applied to the support of public worship of the parish.
An opinion is requested, whether the parish can rightfully build warehouses
on the land adjoining Milk Street, on which the two dwelling-houses stand,
and let them to tenants, applying the rents to the support of public worship,
and other necessary expenses of said society.
OPINION.
This case raises two questions: first, whether the first-mentioned deed of
Mary Norton, under which the parish hold the premises in question, created
a condition as to the perpetual use of said premises, for the non-performance
of which a forfeiture may be incurred, and which her heirs may enter, and
defeat the grant. Second, whether the said deed created a trust, limiting and
confirming the said premises for the sole use of a parsonage-house for the
ministers of the said parish forever, which a court of chancery, on due application therefor, will enforce. A copy of an opinion of the late Chief Justice
Parsons has been shown me, given in 1800, in which he says, that the terms
used in the aforesaid deed do not constitute a condition, a deviation on which
a forfeiture may be incurred, but only a direction, a deviation from which
will not defeat the title of the society. I fully concur with that opinion: none
can carry with it a greater authority. Indeed, were it doubtful whether the
provisions of that deed might not be construed to amount to a condition,
little danger to the title of the parish need be apprehended from such construction; none but the heirs of the grantor can take advantage of the breach
of condition. In her will she mentions no descendants, which she would
have been likely to have done, had she have left any; and it is in the highest
degree improbable that any person now living can be able to establish his
heirship to Mary Norton by any line of collateral kindred, after the lapse of
so long a period. I am of opinion, therefore, that there is no ground for any
reasonable apprehension of danger from forfeiture by breach of-condition.
As to the question whether the deed creates a trust, I think it apparent
from the language of the deed, that the grantor intended that the granted
premises should be forever applied to the use of a meeting-house thereon, to
be erected by the parish, then about to be established, and for a parsonagehouse for the use of the ministers of such parish. This in my opinion created
a valid trust; and I think the parish now holds the land subject to that trust.
At the time when Chief Justice Parsons gave his opinion on the "case," no
court in this State had power to enforce the execution of trusts. The
Supreme Court of Judicature now has jurisdiction competent for that purpose.
A court of chancery, in dealing with trusts for charitable uses, will never
vacate or set aside a trust, if it has been abused or misused, and restore the 
46
property to the heirs of the donors, but will, in a proper case, compel the specific execution of this trust for the benefit of the cestuie que. trust. The only
person interested in the specific execution of this trust (that is, in having
always a parsonage-house on the land granted in trust) is the minister of the
parish for the time being.  The great change of circumstances since the time
of conveyance has rendered this land an inconvenient and ineligible site for
a dwelling-house. The present minister is desirous of a residence in a more
retired situation. Under these circumstances, I am of opinion that the parish
may, without the abuse of the trust, apply this land to the use of warehouses,
and provide for the minister a suitable dwelling-house in a more convenient
situation. So long as the income derived from the warehouses shall be faithfully applied to the support of the minister, and other necessary expenses of
the parish, no court of chancery will, I think, ever hold this to be an abuse
or mismanagement of the trust.   More especially will this be deemed not an
abuse or breach of trust when it is done with the consent of the cestuie qui
trust,- the minister of the parish, the only party in interest.   Such consent
the present incumbent, it is said, is ready to give in authentic form. A similar consent, by way of release of all claims to a parsonage-house on that land,
may be required by the parish of all their future ministers, at the time of
their respective settlements. This may be readily done by the parish inserting in their votes for the call and settlement of their future minister, immediately after the vote of the salary, that the same is to be in full satisfaction
and discharge of any supposed right or claim to have a parsonage-house on
the land adjoining the meeting-house, and requiring him, in his acceptance of
the call, especially to assent to such a discharge. I do not think this necessary; but the parish can, if they please, require it out of abundant caution.
Signed,           J. MAsoN.
It must be admitted that there cannot be a doubt as to the legal
ability of those eminent professional men who were consulted in
this case; but as the questions are involved in doubt and difficulty,
upon which different minds might well be led to different conclusions, who is to say how far any court (a court of chancery, for
instance), having the whole subject before them, may concur with
their opinions and the consequences flowing from them, particularly
when the questions involved would be determinecupon a clear and
legal view of the whole ground, instead of a partial representation,
presented for consideration to private counsel, for an answer conformable to pre-conceived opinions, with a sole view to an ultimate
object? That Mrs. Norton's intention of making this a strict
trust for the placing a meeting and parsonage houses upon the land
bequeathed and given by her, and for "nlo other intent, use, and
purpose whatsoever," seems as plain as language can make it; and
that it was always so understood and practised upon for over one
hundred years by her cotemporary friends, trustees, and their im 
47
mediate successors, who would be most likely to know her wishes,
is unquestionable. During that period, the expenses attendant
upon building and repairing both meeting and parsonage houses,
the ministers' salaries, the expenses of public worship, support of
missionary aid to the poor, relief to sufferers by fire and shipwreck,
were all sustained by collections, contributions, and pew-taxes, firom
church and congregation. Would this have been done, had it not
been well understood at that time that the Norton property was
especially dedicated to another purpose? This property was then,
as it is now, centrally situated. North and south of it had been appropriated to dwellings, and places for business, -Old Cornhill,
directly contiguous, being the choice stand for the fashionable
retail trade of Boston, - nor was there any other vacant lot available, all others having been built upon. It is hardly possible to
conceive of any other reason than the one here given why, under
these circumstances, the church, who were often straitened for
ways and means, should never have entertained, for so long time,
the project of using this land as a source of income. Whether Mr.
Parsons was made aware of this sentiment as to the use of the land
from the time it was received to the time when he gave his opinion,
there is no means now of learning; but, as it regards the amalgamating the personal trust-property with it, there appears to be no proper
way pointed out by the committee whereby the society could have
arrived to a just conclusion upon the subject. If the committee
had, it would have been impossible that a conveyance could have
been made of it; for, had the Society fully comprehended the nature of the trust-fund, which could not have been derived from
that committee's report, they would, inl all probability, have taken
such measures to secure the repayment of the money loaned, as
would have prevented the grievous wrong sustained by that portion of the trust-property.
In the same partial manner must the case have been presented to
Mr. Mason as it was to Mr. Parsons; otherwise, it cannot be
accounted for why he labored under several misapprehensions in his
view of it. Whether or not they might have affected the ol)pinion, it
is not here the place to determine. They are only noticed to show
that both of the opinions were not based upon such a calreful examination as a court of chancery would have made, had the case
been presented to them for a decision.  Mr. Mason supposed the
premises to have been "vacant land," for the future use of which
the society designed one more profitable. In fact, the land had,
from 1705, always been used according to the express direction of 
48
the donor, having a pastor's house erected upon it. This house was
removed in 1809, for the purpose of building two other parsonages
to accommodate the two pastors of the Old South Church. After
the demise of one of them, Dr. Eckley, the rent received firom this
vacant house was, in the society's annual estimate of "ways and
means," reckoned merely as a source of income for paying interest
on their debt.  When these parsonage-houses were removed, to the
great pecuniary advantage of the society, the annual six-hundreddollar grant to the poor was passed (in which no mention was made
as to its perpetuity); and which was, in 1867, by vote discontinued.
It is correct, as Mr. Mason says, that Mrs. Norton left no descendants; but the following clauses in her will show that she
was not unmindful that she had collateral ones, whom she particularly named and mentioned in relation to this very matter.  All
that is known of her previous to her marriage is, that, in 1634, " Mr.
Norton having married a gentlewoman, both of good estate and
good esteem, he took shipping for New England," &c.
Suffolk Records, lib. 6, fol. 223. Item, I give and bequeath unto my
cousin John Norton the sum of Twenty Pounds, to be paid unto him within
one year after my decease. Also all my husband's books, provided security
shall be given that they shall not be taken out of the country.
Item, I give and bequeath unto my sister Mrs. Lucy Norton my silk
gown and petticoat.
Item, I give and bequeath unto my cousin Edmund Hornby of Westerly
Hall, in the County of Suffolk, in England, to his brother Thomas, and his
two sisters Elizabeth and Mary, the sum of ten pounds, in New England
money, apiece, to be paid unto them or their order, in New England, within
one year next after my decease.
Item, my will is, that, if either my brother William Norton, or either or
any of his sons, should trouble or molest my Executors or legatees, by suits
of law or otherwise, whereby they shall be damnified, then the damages
shall be made good to such party or parties out of the books that I have ordered unto my cousin John Norton. 
Then follows the acknowledgment of John Norton:
Received of, &c., in full of legacy given me by my honored aunt, Mary
Norton, &c.                                            JOHN NORTON.
These conditions, by deed and will, by which the Norton property was held, being well-known to those contemporaneous, created
a sensitiveness in their minds towards a strict adherence of the 
terms, and was a great cause why the unproductive property was
not before 1800 improved.  By giving  undue weight to these
"opinions," wrong impressions may have been created by those
having this trust in charge, as to its use; for, after all, they are not
finally decisive, possessing no more weight than that of emanating
from a high legal source, unsanctioned by judicial decision; for Mr.
Chief-Justice Parsons, whose official name is often used in connection with this opinion, did not fill the office of chief justice until
many years after' he gave this "opinion" in the Old South case.
Mr. Parsons says, "It is my clear opinion that the society may erect
the buildings or stores aforesaid, to be let out for applying the
rents for the support of public worship, and for the benefit of the said
society."  Whereupon the committee of 1800 say in their report,
"they have a clear right to make use of said land in any way they
please." On -the other hand, Mr. Mason, after stating the purposes
for which Mrs. Norton gave the land, says, -
This, in my opinion, created a "valid trust; and I think the parish now
holds the land subject to that trust," and that the minister of the parish, for
the time being, is the cestui que trust, without whose consent the land cannot
be occupied for any other purpose than the one specified by Mrs. Norton,
the donor. From whence, therefore, do the parish derive the power to completely change its use? It certainly cannot be obtained from either trustees
or ministers, who in the course of time are ever changing in persons as well
as opinions. In an official opinion in the Dedham case, Judge Parker, of the
Supreme Judicial Court, says (and the quotation here is made especially
both for its applicability, and its significance to the property in question)
that "to divert the charity from the poor of the Old South Church to the
poor of the church in Park Street would be to violate the will and design of
the donor as effectually as to apply it to the support of the town's poor."
-Mass. Rep. vol. 16, lib. 507, Baker v. Fales.
It thus being the opinion of Mr. Mason, that the property constituted a "valid trust," he, in a very significant and peculiar manner,
directed certain proceedings on behalf of the society, in the event
of the settlement of another minister. In Dr. Blagden's case, this
was done by a relinquishment of his official rights, much to his
pecuniary loss; for, instead of providing him a suitable residence, to
which he was justly entitled under Mrs. Norton's will, by virtue of
his official position, the sum received in lieu thereof became, owing
to a great change in money values, disproportionately inadequate for
his support, and rendered it necessary for the society to make him
a        grant of money, which by right was his own.   "Abundant cau                7
49 
50
tion" was thus used as to the right of a parsonage in Dr. Blagden's
case, while in that of Mr. Manning's it was directly opposite. The
committee, on his settlement, either not considering it necessary,
or neglecting to look into the records for information, omitted to
take any discharge of this right; and, when on a suitable occasion a
motion was offered by which both pastors were to be placed, as
regards this matter, upon an equality, the vote was negatived at
the instigation of the treasurer, who strenuously opposed its passage. It is, however, but justice to say, that afterwards, at a meeting for the purpose of adjusting the salaries, the relinquishment of
both the pastors was obtained. 
CHAPTER VI.
Poor-Fund.- Account of $5,245.00, Amount of Loan to the Society. - Parish-Houses
Proposed. - Vote of Society to borrow Poor-Fund. - Ministers' and Treasurer Phil  ]ips's (Trustees) Obligation to Loan $14,000 to pay for Houses. - Extraordinary
Report respecting the $5,245.00 due from the Society. - Cost of Parsonage-Houses.
- Account of Stocks furnished from the Poor. - Amount of Society's Indebtedness
to Fund.
THEE history of the poor-fund will now be continued in regular
course.  The society borrowed of the fund, for the purpose of building the Old South block of stores, five in number (now on Washington Street), sixteen shares of the Massachusetts Bank, par value
$8,000.00; sundry specified stock, par value $5,221.40, sold for
$5,245.00. By the vote of the society directing the sale, the committee were not empowered to dispose in like manner of the bankstock, but only of the securities, valued at the $5,221.40, - without
doubt, deeming the bank-stock too good an investment to be parted
with altogether, - and with the aid of Treasurer Phillips, who was
connected with the bank, borrowed of that institution the additional amount required for the payment of building the stores, taking
out the interest when the money was received, and, what is a singular fact, charging the discount, $479.46, to the trust-fund account,
where it remains unadjusted until this day.  ]Iad the bank-stock
been sold, there would have been no source of income for the pool;
but, that not being the case, the dividends as received were paid
over to the poor by the ministers and deacons.
When the stores were finished, they were rented for $2,600.00
per annum; and, as the rents were received, they were applied to
pay off the loan due the bank, utterly regardless of any obligation
they were liable to by the terms upon which it was borrowed. The
loan firom the bank being thus paid off, the deficiency in crediting the society's part of the rents, together with the appropriation
of the whole of the proceeds arising firom the sale of the securities,
$5,245.00, soon showed itself in making the society daily richer;
while the society in their fiduciary capacity were, in fact, poorer,
having only the $8,000.00 bank stock remaining. And it is extremely doubtful if that would not have disappeared also, in the 
52
comminglement, had it not been absolutely necessary to retain it, the
stated dividends received from it being absolutely requisite to satisfy
the accustomed wants of the poor. Six years after, Nov. 17, 1806,
it was voted by the society, that the deacons be a committee to
procure a plan for a new parsonage-house, and exhibit the same
at the adjourned meeting. And at the meeting, April 13, 1807, is
the following remarkable report:
There is due to the church and congregation fund for the poor thereof
the interest on $5,245.00, which was vested in the five stores called " South
Row," as by vote passed by vote of church and congregation, at a meeting
held May 11, 1800; viz., from the first day of April, 1801, to first day of
April, 1807,- six years, at 6 per cent per annum, and reckoning compound interest, which amounts to $2,195.12; which interest, by a vote passed
as aforesaid, was to be paid from the income of the stores to the ministers
and deacons (trustees) for the same. Your committee beg leave, therefore,
to suggest whether it would not be well for the society to pass a vote for the
treasurer to pay, and place under the direction of the trustees, one thousand
dollars out of the balance of income from the stores, in part of the above
interest. All of which is submitted.
BOSTON, April 20, 1807. Signed,
SAMUEL SALISBURY.
JOSEPH PIERCE.
JOHN WINSLOW.
Voted, The report of the committee be accepted.
Voted, That the treasurer be authorized to pay the balance of the interest
due the church and congregation to the 1st October next, out of the income
of said stores, when received; and, at the end of every quarter-year afterwards he pay to the ministers and deacons (trustees), for the distribution
of said interest money, the quarter's interest, being $78.67-2, as the same
may become due and payable out of the income arising from said stores.
This sum of $78.6721 per quarter amounts to $314.70 per year,
which sum is the interest on $5,245.00, and is more than one-half
the sum paid to the poor under the six-hutndred-dollar by-law
system! Here is indubitable proof of the bargain made when the
trust-money was borrowed to build the stores, showing that not a
doubt existed in the mind of the committee that $5,245.00 of the
poor-fund was "vested in' the five stores," on terms specified in the
vote of May 11, 1800. How it was possible that obligations then
entered into by the parties in interest should for so many years remain unfulfilled is extraordinary; and even more so is it, that, when
a particular examination was made for the purpose of rectifying the
mistake, the most important feature in the bargain whereby the 
53
present and future income was equitably arranged, should have
also escaped their observation, - an omission which caused a loss in
the interest to the poor-fund of $647.18, as per following statement:$5,245, poor-fund, if it had been invested at the income
of 9 per cent per year 6 years, would have
amounted to......             $2,832 30
$5,245, the society allowed 6 years compound interest,    2,195 12
Leaving a loss of.....    $647.18
The interest on the $5,245.00 continued to be paid in conformity
with the aforementioned vote, no other notice having been taken
of it until it is again brought to view in a report attached to an
obligation of the ministers and deacons, agreeing to loan $14,000.00
to build two parsonage-houses, to which reference is made. The
next subject for consideration is the project for building these two
brick parsonage-houses.upon the land whereon the society's roughcast parsonage, erected in 1705, still stood.
Boston, May 22, 1809. At a meeting of the church and congregation,
met by notice from the desk, yesterday, after divine service in the afternoon;
viz., the committee of ways and means for the purpose of building two parishhouses, having considered the subject committed to them, report, That
there is in the hands of the treasurer of the society certain capital stock, the
interest of which is appropriated to the use of the poor of the church; that,
instead of borrowing money of a bank or of an individual, and depositing
this stock as security for payment, it should be disposed of, or so much thereof
as may be found necessary, and the proceeds permanently invested in those
buildings. The interest appropriated to the use of the poor may always be
drawn from the surplus of permanent income, as stated in the schedule annexed. By this operation, the business will be simplified, and the society
freed from the necessity of borrowing money. Your committee, after mature
consideration, could not fall upon any other measure to accomplish the wishes
of the society, without being burthened with a debt that would hang upon
them many years before it could be extinguished; and it was the desire, if
possible, to avoid an increase of the tax on pews, especially at this particular
time, when it is expected there will be a secession of some from the society.
ESTIMIATE, ETC.
Money of church and congregation........ $11,250 00
pews to be sold...........              1,290 00
"       pews in gallery...........              2,000 00
in treasurer's hands..........                2,824 49
$17,364 49
This sum, it is supposed, may be sufficient for the purpose of building the 
54
two.houses. The interest of$11,250.00 is $675.00, for the use ofthe poor. This
sum, deducted from the surplus income of $1,360.00, (pew-tax), will leave about
$685.00 per annum. Out of this income must be paid the rent of two houses
for the two ministers, the chief part of one year, while the two houses are
building. Afterwards the pew-taxes may be reduced to what they were
before the Rev. Mr. Huntington was settled.
In the above report, the right of the society to deposit as collateral security the " certain capital-stock" belonging to the poor-fund
for moneys borrowed for their own uses is unequivocally declared,
for the purpose of inducing the trustees of this property to loan
them a large part of it for realization into cash; and then, at one
"fell swoop," by a counter-report unsupported by a particle of evidence, deprive this same poor-fund of another large part. It is not
therefore surprising, that, when such opinions were entertained, the
final destination of the fund became only a question of time.
Boston, June 6, 1809. The church met according to notice given. Voted,
That the trustees of certain funds placed in their hands be requested to furnish the society with so much from the same as may be required to complete
the building of the parsonage-houses, upon condition that the interest be paid,
and the buildings be insured to insure payment thereof.
The houses, after they were finished, were insured at the Massachusetts Insurance Office.
In pursuance of a vote of the church and congregation, on the 7th June
following, the standing committee, by a sub-committee, made application to
the ministers and deacons, trustees of certain funds, with the request that
they would furnish from said funds the means of erecting two parsonagehouses, as expressed in said vote, to which they signi;fied their ready compliance, under their hands, on the paper which accompanies this report.
MINISTERS' AND DEACONS' AGREEMENT.
Whereas in times past there have been legacies, bequests, and donations
made to the South Church, to be placed at interest for the benefit of the poor
of said church and congregation, and the interest arising therefrom to be distributed among them according to the direction of ministers and deacons of
said church, trustees for the purpose; and whereas the society have voted
to build two parsonage-houses, whereon the old one now stands, and it appears that the church and congregation, at their meeting on 22d May, 1809,
voted and accepted the report of a committee by them appointed to devise
ways and means to build two parsonage-houses, - which was to appropriate so
ouch of the capital stock as might be found necessary for that purpose, - and
the church at their meeting 6th June, 1809, Voted, That the trustees of the fund 
55
be requested to furnish the society with as much from the same as may be
required to complete said houses, upon condition that the interest be punctually paid, and the buildings be insured to secure the said payment; and
whereas the church and congregation, at their meeting 7th June, 1809, Voted,
That the standing committee for the year be the committee to contract for
building said houses and carry the same into effect,- we, therefore, the undersigned, ministers and deacons, trustees as aforesaid, in compliance with
the above request, do hereby agree to pay to said committee, or to any person
or persons by them appointed to receive the same, a sum out of said funds not,
exceeding fourteen thousand dollars.
BOSTON, Dec. 29, 1809.
JOSEPH ECKLEY.
JOSHUA HUNTINGTON.
WILLIAM PHILLIPS.
E. M. HUNTINGTON.
JOHN MOREY.
Appended to the report and agreement is the following paper,
the singular character of which is most extraordinary, considering
that it was offered and accepted by those who were well acquainted
with all the circumstances of the case, many of whom had borne
testimony in direct contradiction to its purport. Had they but consulted with care the past records of the church, it would have
dispelled any doubts they might have entertained respecting the
validity of the transaction relative to the "investment of the
$5,245.00 in the five stores," and proved that that money was a portion of the benefaction of Mills, Ireland, Cunningham, Bromfield,
Henchman, Hubbard, and a host of other worthies, kept sacredly
invested from the earliest gift of John Bolt, in 1712, to 1800, when,
in an evil hour for the spiritual interest of the church, the property
in trust became amalgamated with the land-trust of Mary Norton,
and thus became the prolific source of many evils, of which this connection and its consequences are far from being the least; for it initiated a series of measures subversive of that purity of Christian character which ever strives to keep itself "unspotted from the world."
This, it is obvious, a religious society, when imbued with an irrepressible desire of progressive accumulation, "growing by what it feeds
on," found it difficult to do; for the "cares of this world and the deceitfulness of riches, entering in, choke the word, and it becometh unfruitful;" and it is to be feared that higher interests, at times, were in
danger of being sacrificed by the counsels pursued in favor of these
temporalities. To such a height did this passion arise that at one
time a project was entertained to alter the present Old South meet
Signed,
Attest, 
56
ing-house, by turning the lower floor and cellar into stores fobr
rent, removing the part for worship up-stairs, thus making the
"Father's house a house of merchandise."  Happily for the  interest of the church, and the associations blended with its history, the
exterior of this venerable edifice escaped desecration from the
hands of those architectural Vandals whose blind zeal for "modern
improvements" spare neither age, art, nor historical associations.
The singular production appended to the agreement is as follows:  The standing committee also embrace this opportunity to communicate to
the society, that, by the records, it appears that there was a committee appointed April, 1800, to examine into the state of the funds, who reported that
the foundation upon which the funds "had arisen" consisted in certain items,
as they stood in 1766,- the whole of which amounted to ~886. lls. lawful
money. That the funds on 3d April, 1800, consisted of bank-shares, - value,
$8,000.00, -and other securities, nominally $8,062.72.   At a meeting of
church and congregation, 11th May, 1800, it was voted that the ministers and
deacons deliver, from the money of the church and congregation, to the committee empowered to erect the stores, such sums as might be necessary for
the purpose.   This last sum was reduced to specie value, amounting to
$5,221.40, - sold afterwards for $5,245.00,- and was then considered to be the
property of the church and congregation, leaving the bank-shares to belong to the
church. By another part of the report of that committee of 3d April, made
May 11, 1800, it might seem that the whole, $5,221.40 (or $5,245.00), grew
out of certain donations from particular persons. That, however, does not
appear to have been the fact, but, on the contrary, arose from the four last
items, as stated in that report, amounting to ~378. 8s. 3d. lawful money. This
statement is founded upon that of the committee of 3d April, 1800, on the state
of the funds. The society will therefore consider, whether the ministers and
deacons have the disposal of the interest of that part, as was then supposed in
said vote. The standing committee are unanimously of opinion, they had not
that right. If the society concur in the same opinion, it should seem that the
$5,221.40 ($5,245.00) vested in the stores, as well as the income that has since
arisen on the same, was the property of the church and congregation, and
entirely at their disposal. If so, the vote or votes passed May 11, 1800, as
respects the control of the interest by trustees, should be reconsidered. Voted,
To accept the report of the standing committee. It was then moved, this
meeting be dissolved; and it was dissolved accordingly.
ieJOHN WINSLOW,
Clerk.
This "simplified" counter-report, by which  a large part of the
poor-fund is transferred to the society (as will be seen above), is
grounded upon the fraudulent report presented to the society, April,
1800, for the purpose of influencing their vote upon the store-building question, and was the original cause of that -
"Legal wrong that bears Astraea's name."
i 
57
A careful examination of documents relating to that transaction
furnishes no proof whatever as to the authenticity of that report,
while it affords abundance of evidence to the contrary.
The two parsonage-houses were erected at the cost of $16,310.00.
The money was furnished from the property of the poor-fund, as per
ministers' and deacons' agreement with the society, as follows: -
res Massachusetts Bank, sold for...  $4,524 00
J     1,               4...   4,364 00
1"        "       "...   3,245 00
cent United States stock......        650 00
Amount furnished in stocks.......$12,783 00
The whole indebtedness of the society to the trust at this time
was,
For the for
"   "  am
'Vhich was
Fo        r interes
"  compo
vote
"  additio
of society...............       2,195  00
nal interest on $5,245.00 to date of building houses.    944 05
Whole indebtedness of the society to the trust,.  $21,646 51
8
1810. May 3, 7 shar
July 1,  7   "
1811.  July 1, 15   "
6 per 
CHAPTER VII.
Milk-Street Stores.- Amount of Profit made by their Erection.- Non-performance of
Trustee-Duties by Ministers. -Relief to Poor only granted to Church-mambers.
- Conditions of the Poor-Fund Bequests. - Mrs. Norton's Conditions as to Minis  ters' Houses.- Society's Rights in the Parsonage-Houses. - Trustees' Powers and
Duties.- Mistakes in the Use of Property.- Present Value of it.- Dangers arising
from its Wrong Use.
APRIL 17, 1843. Another of those speculative projects, the
legitimate offspring of the successful financial operations carried
into effect in 1800, was at this time entertained, for the purpose of
removing the two parsonage-houses built in 1810, and erecting
three stores for income, upon part of the trust-land of Mrs. Norton,
in Milk Street. This being a portion of the same piece of land
upon which Mr. Mason's opinion was given, as will be seen by reference to the proceedings in that case, page 45, the plan was to
be effected by borrowing a very large sum of money for the purpose. But, as many members of the Old South objected to this
measure, on the ground of its illegality, a protracted discussion on
the question ensued, during which it was discovered that the whole
proceedings of the society, for the eleven years prior to that period,
were extremely doubtful as to their lawfulness, they not being in
accordance with the requisitions of the general law of the State
regulating all parishes; to which they, as well as all others, were
amenable. It therefore became indispensable that an act of incorporation should be obtained; and, as the legislature was then in
session, one was hurriedly passed, March 26, 1845.   This event
caused a change in the measures at first contemnplated, and a lease
of the land granted for twelve years, at a ground-rent of twelve
hundred dollars per year, to parties agreeing to build at their own
cost the stores in conformity to the original plan proposed by the
society themselves; and, at the expiration of that time, the whole
estate with its improvements reverted free and clear to the society.
They are now in possession of these stores, and rent them fobr a
iI 
large sum.  By this operation, it will be seen that the society was
benefited financially over one hundred thousand dollars.
Received twelve years' ground-rent.......        $14,400  00
"    rent for stores after they came into possession, to 1860,    40,000 00
"    cost of stores to those who built them...       75,000 00
$129,000 00
Even if there should be deducted fiom this the amount paid
yearly from the easterly parsonage-house rent to the poor, $7,200.00,
- a small sum comparatively, - it is largely over the above estimate.
The poor-firnd, so far as it was connected with the removed parsonages, being entirely forgotten in this transaction, it seemed as if
one of the last ties which held it in recollection was severed.
The ministers of the church - being trustees, and supposed on
account of their professional position to be more accurately acquainted with the wants and sufferings of the needy - having long
ceased to administer the benefits of the charity, the poor-fulnd
had well-nigh fallen into utter oblivion.
It is painful to conceive that such an institution, engaging the
hopes, the religious aspirations, and earnest solicitude of the many
Christian men and women who founded and endowed this charity,
should, in so short a time comparatively, become neglected, nearly
forgotten, and its treasures meted out in almost criminal narrowmindedness, or, being commingled with the general funds of the
society, expended for purposes not designed by the donors.
In some, if not in many instances, relief was denied to applicants
because they were not members of the church as well as of the
congregation; while, in fact, a larger part of the money bequeathed
was given expressly to both. And, whenever an examination into
the condition of the poor-fuind was suggested, it was not unfrequently excused as needless, by members adverse to the measure,
saying there were no poor to relieve!
A careful investigation of the accounts of church and society,
with the Records of Suffolk and Middlesex, furnishes evidence that
all the pioperty, with the exception of the meeting-house, communion-plate, &c., now in possession of the Old South, is held in trust,
- the chapel in Spring Lane included,- being purchased by the
society with the profits of the united property of the Norton bequest and the assets of the poor-fulind. It is fair, therefore, to consider that the whole, other than the part excepted, is altogether
held in trust. Should this be essentially so, fiom whence do the
59 
60
society obtain the right to assumne free and uncontrollable ownership over it, and direct its use to purposes never designed by those
who placed it in the society's charge? It certainly does not derive
it firom the opinions of Messrs. Parsons and Mason; for those, at
best, can carry no further weight than that of any other persons of
like eminence in their profession; and the society themselves stand
precisely in the same position as any individual does in assuming a
trust, - equally obliged to perform its lawful requisitions, and
transmit it unimpaired, as far as is possible, to their successors. The
ministers and deacons, being but ex-officio almoners, cannot justly
alter the duties enjoined upon them, or deprive their successors of
rights over which they only possess power for a brief time. Neither
can they compromise the future claims (whatever they may be)
which the society and its ministers hold under Mrs. Norton's will,
as expressed in the following conditions: "For the erecting a
dwelling-house for such minister or ministers as shall be by them
and their successors orderly and regularly admitted for the pastor
or teacher of the Old South Church or assembly." The society
having on their part accepted and fulfilled these conditions by
erecting three parsonage-houses, it would seem that a proper construction of this part of the bequest would be, that, as the society,
without any legal right being first obtained, disregarded this condition by placing the Norton property in such a position as to render
an exact compliance with the terms by which it was held almost
impossible, they should appropriate from the income received from
it a sufficient sum to furnish a suitable and proper "dwelling-house"
for each and every "minister or teacher regularly settled by the
Old South Society," the said sum to be annually expended for the
purpose, in strict conformity with the conditions of Mrs. Norton's
will, and for "no other purpose whatever."  Whether in its final
result it makes any pecuniary difference'or not to the pew-owners
is a matter in nowise to be considered here. If Mary Norton
made provision in her will that the Old South'" ministers and
teachers" should be provided with land for their parsonage-houses,
and the society take both land and houses for money-making purposes, is not the society, to say the least, bound to fiurnish both
house and land for each minister's use and accommodation? The
apathetic feelings towards this charity in later years had well-nigh
consigned it to utter forgetfulness. Those who formerly took an
interest in it had passed away, and its recollection was only faintly
remembered by a few of their successors.  This, with the erroneous
idea that there were but few, if any, poor persons in the Old South 
61
requiring aid, and the belief that none but church-members in full
communion were entitled to it, had its due influence in fostering
the impression that the entire property was one of those lucky
waifs which floated into their possession for want of an ownership.
Unfortunately, the society would not permit an investigation into
this state of affairs, which were conducted altogether by a few, who,
by that indifference not unfrequently exhibited in similar cases in
other institutions, had become sole managers of these financial concerns.
Such an examination would have shown, that this charity was
not intended for the relief of public pauperism alone, but was desigcned for aid also to persons whose means were limited, and
required a small addition to eke out the sum necessary for their
maintenance in a manlner not entirely different firom that to which
they had been accustomed, and that no account was made of their
religious belief.    They rejected  not the supplications of the
afflicted: neither did they turn away their face from a poor man."
In other words, to require aid was to receive it.
For the aged and infirm, in particular, was this boon bestowed.
How often has some weary pilgrim ill the last stage of the journey      of life had occasion to bless with grateful remembrance the
founders of this charity,
"Whose hearts contrived for their relief
More good than their own hands could do "!
The great privilege of dispensing this "good" was for many years
enjoyed by their successors in the Old South Church. They also
have passed away, and gone, we trust, to receive their reward.
It is scarcely within the bounds of probability (as "the poor will
always be with us " ) that the purposes for which this trust was
created cannot now be executed as reasonably as at that time.
If no authority is given to make a change, and the trust is jus* as capable of being executed now as at the time it was made, they -the trustees -
cannot legally change it. But if it is apparent that not only the very purposes for which the trust was created are obsolete, or that a further and more
extended application of the trust could advantageously be made, in a similar
direction in which the original trust was intended, on application a court
of chancery would direct a reference to inquire what object is next (cy pres.)
such objects; and, after mature consideration, will direct the application of the trust in such a way as they may deem proper. The trustees, being
only transitory ex-officio agents, have not the legal right either to add to or
alter the objects specified by the donor. 
62
Under these plain and comprehensive rules of law, how is it to
be accounted for that this trust-property was so lamentably mis used? The initial mistake was in borrowing the money of the
trustees to build the five stores called the Old South Block, in
Washington Street, without adopting the legal obligations commonly used on like occasions between individual parties, trusting
to what may be termed family affiance, - a sure way in cases of this
nature to produce difficulty. Another and greater one was made
in the second transaction, of borrowing more trust-funds to build
the two parsonage-houses, previously to which the society, in 1806,
had discovered an error in favor of the poor-funld, amounting to the
very considerable sum (for that time) of $5,245.00,- which occurred in not carrying out the bargain made by them in 1800,
and honorably rectified it, by a vote which is upon the records of
the society. But from some inexplicable reason, or mistake, which
cannot now be accounted for, while they made an appropriation for
payment of the interest on the $5,245.00 as it became due, that
amount of poor-fund stock was never credited at all on the books
of the society, and was the foundation of that counter-report,
founded upon the fraudulent one of 1800, which is before related
in the course of this history.
In making these researches into the history of this fund, sufficient evidence was found in the records of both church and society
to warrant the opinion that all the property now in possession (with
but an inconsiderable exception) is held by them in strict trust, for
special purposes; and that the profits and enhanced values, over and
above what was expended in the performance of those trusts, are
also a part and parcel of the original trusts, and, as such, the Old
South Society are accountable for the same.
The question therefore may be asked, From whence do those who
are only trustees for specified and distinct purposes  deiive the
power, without legal direction first obtained, to appropriate any
part of this property for other purposes than thosetor which it was
designed by the donors, expressed in their wills in the most unequivocal manner?
Should this be the present position of the property, how can any,
portion of it be justly appropriated for the support of any establishment whatever (however good it may be) in which the members
of the Old South are only benefited in common with other members of the community; and with what propriety can an official of
this church intrusted with the care and distribution of the poorfnd, holding also an office of compensation in the society, occupy
I 
63
another office in this same establishment whose emoluments are
taken from this very trust-property?
The land received in trust from Mrs. Norton is now much the
greater part in value of the property, and was given on the only
condition, that they (the society) "should assemble themselves
together to worship Almighty God," - a provision broad and expansive enough to prevent any theological objection against the society's
changing their religious opinions, by which the whole property could
be transferred to any denomination of Christians whatever. If,
therefore, a "departure firom a strictly lawful administration of its
affairs," or a latitudinarian course, be pursued in its management
and ownership, may not its very safety be imperilled by any unholy
combination formed for the express purpose of obtaining control of
so large an amount of property?
This may appear at first sight too problematical to heed; but what
do the tendencies of the public mind at the present time show, by
which a contrary opinion could be sustained? Is it not almost entirely absorbed in pursuit of material interests?  Are even  our
religious institutions free from this unholy contamination? If not,
how is it to be accounted for that so many changes, both in opinions
and position, are prevalent with them? Why is so little veneration exhibited towards the preservation of those ancient places of
worship which our fathers in the church dedicated as "houses of
God, the very gate of heaven," - with all their historical and religious associations, as well as architectural excellences, so readily
sacrificed to that Juggernaut which, under the specious appellation
of the "demands of commerce," "spares not the temple's holy
grounld," but bids fair to deprive also the conmmunity of a large and
important part of their very habitations? Had such opinions prevailed in older nations, what would have been the fate of those immortal works which are now the wonder and admiration of the
world? Would it not be wise, therefore, in view of the past history of the subject now under consideration, and of transactions at
the present taking place in other churches, not to be too sanguine
that -" as gold can knit and break religions " - the golden prize in
the possession of the Old South, at some time or other, superinduced
by the "demands of commerce," may be strong enough to break
through even this old bulwark of Orthodoxy, and scatter all its
treasures, not even sparing the miserable remnant of the poor-fund
which remains. 
CHAPTER VIII.
Supreme-Court Decision in the Church-Green Case. -Its Applicability to the Case
of the Old South. - Close-Corporation Practices. - Chamnbers-Street Chapel.-Mode
of Managing the Business of the Old South.
SINCE this was written, the Supreme Court of Chancery has decided the "New South Case." The sound principles of law on
which this decision is grounded, if applied to this case of the Old
South, would show the most astonishing disregard of all legal obligations in the management of the trust-property, since 1800, held
by that institution. Rights of pew-holders, in that decision, are
said to be as follows:-                                      -
As pew-holders, they had no right or title in the real estate beyond a limited usufructuary interest, by virtue of which each had an exclusive right to
occupy a particular portion of the church edifice, at certain times, for the special
purpose of attending on public worship, and for the customary use to which
said edifices may be properly appropriated. And this was the extent of the
beneficial use or enjoyment which belonged to the pew-holders as such.
They could in no just sense be held to be equitable owners of aliquot parts, or
shares, in the property, according to the number of pews held by each;
because a right to a pew conferred a limited usufruct only, and not the entire
beneficial interest in the property, such as belongs to stockholders in corporations established for pecuniary profits. But the stockholders also became
members of the society or parish, and, by virtue of such membership, had a
right, according to the duly expressed will of the majority, to control the
management of the property. This, however, was not an absolute and unrestricted right. The entire jus disponendi was not vested in them. Their
power was necessarily limited by the trusts for which the legal title was held.
These they could not pervert or destroy by misappropriation of the property.
Their right was restricted, from the very nature of the trust, to such direction
and control of the affairs of the parish or society, both religious and temporal,
as were calculated to subserve and duly administer the trust for which the
property was held. But beyond this they could not legitimately act. The
trust was not limited by time; it had for its object no temporary purpose;
the property was devoted to a use in its nature perpetual. No power to revoke
or annul the trust was reserved by implication. It would be plainly inconsistent with its manifest scope and purpose, that the majority of the trustees, 
65
or of the cestuis que trust, or of both united, should have the power to abrogate such a trust by diverting the entire property from the use to which it
was dedicated, and converting it to purposes of private pecuniary gain. This
view of the nature of the trust which attached to property belonging to parishes and religious societies, as anciently organized in the town of Boston, is
especially applicable to the corporation which is the subject of these proceedings. It did not owe its existence solely to the contributions of those who
intended to become beneficial owners in the property, as pew-holders or members.  It was founded in part by donations from those who had no expectation of personal benefit or advantage, but who gave money for the special
purpose of aiding in the erection of a house of worship for the use of a religious society; and by a voluntary grant of land from the town, conveyed on
the express trust that it was to be appropriated to such purpose. It is difficult to see on what principle property so given and held can be justifiably
taken and appropriated, either by a majority of the trustees, or of the cestuis
qute trust, to a purpose wholly foreign from that for which it was originally intended to be used. Certainly no case was cited by the learned counsel forthe petitioners which lends any sanction to such a doctrine.
It must be admitted that the same principles of law must be applicable to both the Old South and New South cases, whose relative position bears so much resemblance.
Mrs. Norton gave her land to the Old South, the fee of which
was invested "in trust, for the erecting of a house for their assembling themselves together publicly to worship God; and also the
erecting of a dwelling-house for such minister or ministers as shall
be by them and their successors, firom time to time, orderly and
regularly admitted for the pastor or teacher of the same church or
assembly; and for the accommodation of the meeting-house with
convenient passages of ingress, egress, and regress for the people
that shall from time to time assemble as aforesaid, and for no other
purpose whatever."
In a gift by will, she gave her "dwelling-house, and land belonging thereto, for the use of the ministry in the said church forever,"
the inducement being, as she sets forth, that the society had
erected a meeting,-houtse upon the land first given them.  The
society, having accepted the land, built a meeting-house upon it,
which remained until it was removed for the purpose of erecting
the present one; the whole expense for both of which, and for
necessary repairs thereon, was defrayed by subscription of the
society. The society also erected, by the same means, a parsonagehouse, which remained until removed to make way for the two
brick parsonage-houses occupied by Dr. Eckley and Mr. Huntingtont; and these were removed for the purpose of making it the site 
66
for the present stores which are standing thereon.  Until the present meeting-house was erected, the mniniste],s' salaries, and all parish
expenses whatever, were paid by private subscription. After that
period, a pew-tax was laid, to enable the society to be more systematical in meeting their engagements. In 1738, the society
inaugurated the Pious  and  Charitable  Fund, for the purpose
of diverting a portion of the gifts which were flowing into the
treasury, for one purpose only, to other uses which had not been
considered in their bequests. The moneys received for this particular trust, being duly credited in proper order, afterwards became
merged in the church-stock.
After the trust-property became mixed together, real and personal, the chapel land in Spring Lane was purchased in the society's
own name, for a chapel, and accommodation of the Prince Library,
to which purpose it was devoted, until quite recently, when it was
rented for business purposes.
From 1711 to 1789, many legacies from benevolent persons, the
interest whereof was to be paid annually to the poor, were received,
and the accounts of them accurately kept, exclusively, separately,
and entire firom those of the parish, until 1800; since which they
have been mixed together, and have been managed as one, and the
society has assumed exclusive ownership over the entire property.
In the mean while, in addition to this, the very heavy expenses of
salaries to ministers, their house-rents, - since the parsonages were
demolished to muake room for stores to rent,- repairs of meetinghouse and other buildings, support of Chamnbers-street Chapel, with
all other parish expenses, including the six-hundred-dollars grant
to the poor, have been defrayed by the income since 1800, - the
society meanwhile, as their books will show, not having ever received one cent of income firom any source whatever other than
firom the united trust-property confided to their keeping for special
purposes, "their power being limited by the trusts for which the
legal title was held," except the annual tax on pews, amounting to
about twelve hundred dollars.
For many years past an approximation to close-corporation principles in the business concerns of the society has been gaining
ground, which has resulted in utterly disregarding the usual safeguards practised in other well-regulated business comalmulnities, iiinl
which, in this particular case, where such heavy responsibilities
were involved, should  have been  rigidly observed.   It was  an
ancient usage to have the standing committee composed of nine
members, five of the church, and four of the congregation, all being
pew proprietors, so as to affoird a  prope  representation o)f both 
67
church and society,- the clerk of the society performing the duties
of that office gratuitously. Within a few years the clerk has been
paid a yearly salary, the standing committee selecting some young
member for that office. It is well known to all, that this place was
occupied under this understanding for many years.  It is now filled
by one who also holds the respective offices of deacon of the Old
South, trustee of the poor-fund, and superintendent of the Chambers-street Chapel, - from which is derived a pretty fair income
altogether.
It was also customary, when matters involving the expenditure
of large sums were to be acted upon by the society, to refer them
to a special committee to report thereon at an adjourned meeting.
Affairs of the greatest moment, involving vast expenditures as well
as future liabilities, are now merely presented for form's sake, and
adopted at one and the same meeting. Even the treasurer's
account - of the magnitude it must necessarily be -has, unintentionally and carelessly, been sometimes audited by those whose interest therein should have excluded them; and, for the same reasons,
the treasurer himself transacted the business of his office, for many
years, without giving the legal bonds required to make his acts
valid.
The yearly account, thus audited, is merely read over at the
annual meeting for the choice of officers and for the transaction of
other business, - the brief time allotted to which absolutely forbids
its thorough examination; and, as there is never any printed report
of it, the knowledge of the business transactions of the society must
necessarily be limnited. Under this mode of conducting the business
of the society, its administration fell into the hands of a few, who
inconsiderately thought that the rejection twice of the resolutions
of inquiry, offered for the purpose of looking into the entire concern, would (so large was the majority in their favor) forever
put the question at rest, not considering so persistent and unreasonable an opposition to such a just and fair proposition would(
furnish in itself good and sufficient reasons for the inquiry demanded. 
CHAPTER IX.
Prince Li~ rarv. - Information.- Master's Report. - Complaints. - Brief. - Defendants' Points andAuthorities before the Supreme Court of Chancery.- Estimation
of Amount paid by Society, as per their Answer.
THE following account of the society's proceedings in relation to
the preservation of the library intrusted to their care by their eminent pastor, Dr. Thomas Prince, not having been immediately connected with thle main subject of this history, has been deferred
until this time.
The library bequeathed by Dr. Prince, under particular conditions
designed by him for its preservation, is the only trust-property
which has been administered near the terms designed by the donors;
but, inii the words of the late Dr. Clark, "it proved as totally insignificant for all beneficial purposes as it would do if the books had
been deposited in a deep well." The action of the society at large,
in relation to this valuable collection, will best be shown by their
proceedings in connection with a report of a committee on the subject, Oct. 10, 1848, twenty years ago: -
Your committee have also considered the actual condition of the library.
The foundation laid in the wise and liberal bequest of the late Rev. Mr.
Prince, for an historical and ecclesiastical library, seems to demand from us,
that the design should be carried forward, and be made more useful than it
has hitherto been, either to others or to ourselves. Your committee recommend that an annual appropriation be made for the increase of the library,
and that purchases be made, as opportunity shall offer, of the writings of the
Puritan Fathers of Old and New England: it should also include polemical
and periodical literature, biography, civil and ecclesiastical history, tracts,
reports of societies, sermons, manuscripts, and documents relating to ecclesiastical councils, etc.
Your committee recommend that an appropriation be now made to procure
a portrait of Rev. Mr. Prince, to be suspended in the library, to testify that
we recognize him as our benefactor, and that we honor his generous spirit;
the portraits also of Cotton, Baxter, Owen, and Mather, of Henry, Watts,
Milton, Knox, Calvin, and Luther, with others "of whom the world was not
worthy," should be there; nor should the features of the men of more recent
date be wanting,- such as Edwards and Whitefield and Dwight and Stillman 
69
and Emmons. The establishment of such a library would be hailed with joy,
it is believed, by all the lovers of New-England institutions. It would be something permanent, and increasinffgly useful to the world. It would be honorable to this church and our city. The advantages of such an institution to
ministers and students will appear at a glance. A beginning once made, in a
liberal spirit, many donations doubtless would be offered, and such an institution at length arise as would be worthy to be called a Congregational Puritan Library. These views may be new to some of the proprietors; and the
committee do not design to have them adopted in full without mature reflec tion, and at a subsequent opportunity.
This report was written by the late Gov. Samuel T. Armstrong,
who evinced the strongest interest in this subject until his death.
The response to this noble and praiseworthy appeal was the following vote of the society:
Voted, That the Committee on the Library cause a portrait of the Rev. Mr.
Prince, the beneficent founder of the library, to be placed therein, at an expense not exceeding one hundred dollars.
A few years since, one who was of this committee sent a catalogue of this library to London, by a person professionally well acquainted with books, to ascertain its value. The inquiry was duly
made in the proper quarter, and its value was estimated to be falt
greater than any one in this country could imagine.  One who was
interested in the foundation of the present Congregational Library,
encouraged by the prospective plan in this report for the establishment of almost the same thing which they proposed, made an informal l-ut ineffectual attempt to call the attention of those prominent
in Old South affairs to the subject. Under the circumstances at that
time, it would have seemed a fortunate period to have carried out
the plan shadowed forth in the accepted report of the committee of
the Old South.  The foundation could tlen have been laid of one
of the noblest evangelical institutions in our country, not only having the means, unattainable at any price otherwise, as to-books to
begin with, with the pecuniary power of erecting an edifice to contain them,- which would have redounded to the everlasting
honor of the Old South, and shown their gratitude for this " wise
and liberal bequest of Dr. Prince."  It is pleasant to think that an
arrang(ement has recently been made to deposit this collection in
the City Library, where it will at least be protected from depredation and harm, and may become more useful than it ever has been
heretofore. Yet still it is to be regretted that after the labors of
fifty years, which it took to complete this collection, there has never 
70
been found some kindred spirit who could have carried out the intentions of its founder.  Instead, therefore, of its becoming the corner-stone of a noble structure lasting for ages, it now is only a
specimen of the past, isolated, and independent of improvement;
kept "firee of dust," for the inspection of curiosity-mongers; and the
building' in which it was kept, with the chapel,- purchased with the
property of the trust-fiunds, -by the transmutation of the "demands of commerce" (more rent), adding thousands of dollars to
that huge property now in possession, bringing in a refit of over
forty thousand dollars per year.
The above disposition of the library, on this poor-house principle
of ridding oneself of an encumbrance which stands in the way, was
transacted under close-corporation proceedings, the present opinion of the society at large in the matter never having been legally
obtained.
The suit in equity in the Supreme Court was commenced in July,
1859, by the filing of an infbrmation in the name of the attorneygeneral, of which the following is a copy -
To the Honorable the Justices of the Supreme Judicial Court of the Common                        wealth of Massachusetts.
Informing sheweth unto your Honors Stephen H. Phillips, Attorney-General of the said commonwealth, at the relation of Joseph Ballard, of Boston,
in the County of Suffolk and commonwealth aforesaid, that "The Old South
Society, in Boston," is a corporation duly established by the laws of this
commonwealth, having been incorporated by an act of the legislature passed
on the twenty-sixth day of March, in the year eighteen hundred and forty-five,
by which act Samuel T. Armstrong, Pliny Cutler, Charles Stoddard, and
others, proprietors of pews in the Old South meeting-house, in Boston, and
their successors, were made a corporation by the name of "The Old South
Church, in Boston," which name was changed to that of" The Old South Society, in Boston," by an act.of the legislature passed on the seventh day
of March, in the year eighteen hundred and fifty-nine.
And  the said attorney-general, at the relation aforesaid further informs
your Honors that the ministers and deacons of the Old South Church, in
Boston, are, by virtue of sections thirty-nine and forty of chapter twenty of
the Revised Statutes of this commonwealth, constituted a body corporate
for the purpose of taking and holding in succession all grants and donations,
whether of real or personal estate, made either to them and their successors,
or to their church, or to the poor of their church..
And the said attorney-general, at the relation aforesaid, further informs
your Honors that one Ann Mills, of Watertown, in this commonwealth, by
her will, proved 27th of December, 1725, and recorded in Middlesex Registry,
liber 17, folio 17, bequeathed a sum of money amounting to ~282. 3s. 1-d. 
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"to the Old South Church, in Boston, to be improved for the relief of the
poor of said church, and such poor as usually congregate with said church,
at the discretion of the minister or ministers and deacons." That one Mary
Ireland, in the year 1761, bequeathed to the said Old South Church "the
sum of ~133. 6s. 8d., lawful money," and ordered "that the same be put out
at interest, taking province securities, or, instead thereof, good land securities
for the same, the interest thereof to be annually paid to such of the poor of
said church as the ministers and deacons thereof shall in their prudence
judge proper, forever,- an account of such disposition to be laid before the
church yearly." That one Thomas Bromfield, by his will, dated 14th Decem ber, 1764, bequeathed to the said Old South Church "the sum of ~25, lawful
money of Great Britain, to be paid into the hands of the deacons of said
church, and to be by them let out at interest, and the interest applied to the
poor of the church." That one Captain Armitage, by will dated May, 1754,
bequeathed to "the Old South Church, that I now belong to, one hundred
pounds, old tenor, or ~13. 6s. 8d., lawful money of the province aforesaid,
forever, to be put out to interest by the ministers and deacons of the aforesaid church, and the interest of it to be given to the poor members of the
aforesaid church as the ministers and deacons shall think fit." That divers
others persons, including John P. Bolt, Nathaniel Cunningham, Simon Daniels, Abigail Duckalien, Daniel Henchman, Elizabeth Loring, Samuel Mores,
William Mauley, John Maylem, Benjamin Pemberton, Rev. Dr. Sewall, John
Simpson, John Osborn, and others whose names are not known to your informant, at different times between the year 1700 and the year 1800, bequeathed sums of money "to the poor of the Old South Church," "to the
poor being communicants of the South Church, in Boston," "to the poor of
the Old South Church, in Boston, to be paid to the deacons, to be by them
distributed among said poor," etc., etc. That it was formerly the custom in
the said Old South Church to take a contribution on each communion Sunday, the proceeds of which, after being applied to meet the expenses of the
communion-table, and of sending ministers and delegates to sister churches,
were to be distributed among the poor of the church. That from the aforesaid bequests and contributions, extending through many years, a fund was
gradually accumulated in the hands of the ministers and deacons of the Old
South Church, in Boston, which was known as "The Ministers' and Deacons'
Fund," and of which a separate account appears to have been kept until the
year 1800; at which time, according to the report of a committee of the Old
South Society, made 11 th May, 1800 (the correctness of which report, however,
your informant does not admit), the said fund amounted to the sum of $16,062.71, which was invested in United States, State, and bank stock, and in
sundry bonds and notes. [A coly of said report is hereto annexed,
marked Exhibit A.]
And the said attorney-general, at the relation aforesaid, further informs
your Honors that, in the year 1801, the Old South Society, being in want of
money to enable them to build stores on their land on Washington Street,
borrowed of this fund the sumrof fourteen thousand dollars, in accordance with 
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a vote passed at a meeting held on 11th May, 1800, - a copy of the record of
the proceedings of which meeting is hereto annexed, marked Exhibit B.
That, as appears from the records of the society [a copy of which is hereto
annexed, marked Exhibit C] it had been at first proposed that "the society
pay the interest for the same at the rate it is now said to produce, which is
nine per cent;" but it was afterwards voted that "the ministers and deacons
shall at all times be entitled to receive so much of the rents and income of
said stores as shall amount to six per cent per annum upon the moneys
they shall pay and deliver as aforesaid, to the end that they may be enabled
to appropriate the same in like manner as the interest of said moneys has
heretofore been appropriated, according to the pious intentions of the donors
thereof." That no interest or profits was paid on the above amount prior to
the year 1807, when a vote was passed by the society, stating the sum of
$2,195.12 to be due as interest thereon; but whether said sum, or any part
thereof, was ever paid over, does not readily appear. That in the years 1809,
1810, and 1811 (a portion of the before mentioned loan of $14,000.00 having
previously been refunded), a further sum of over sixteen thousand dollars
was borrowed by the society from the Ministers' and Deacons' Fund, partly in
accordance with a written instrument, a copy of which is hereto annexed,
marked Exhibit D. That after this second loan, a small balance of one or
two thousand dollars appears to have been left in the hands of the ministers
and deacons, of which an account was kept for several years; but this balance is believed to have been finally merged and lost sight of in the general
funds of the society. That, instead of the payment of interest for the second
loan above-mentioned, the rent of the "easterly parsonage-house," so called,
amounting usually to about $600.00 per annum, was paid, as appears by the
report of the standing committee, dated 28th April, 1823, " to the ministers
and deacons for interest of money borrowed by the society, for the purpose of
building the two parsonage-houses; which money was left by a number of persons at different periods to the ministers and deacons of -the Old South
Church in trust, for the benefit of the poor of said church." That since the
removal of the said parsonage-houses, in the year 1845, to give place to the
new block of stores on Milk Street, it has been customary for the treasurer
of the aforesaid "Old South Society, in Boston," to pay over $600.00 annually, in accordance with a by-law of the said corporation, which provides,
among other duties of the treasurer, that "he shall pay annually to the deacons, for the use of the poor, the sum of six hundred dollars." That the
whole capital of the large fund which originated and accumulated as above
set forth is now in the possession of the said "Old South Society, in Boston,"
the successors of the society of the Old South Church, or South Church, as it
was originally called, and is mingled with its general funds without any separate account, and even without any recognition of its existence other than
may be implied from the above-quoted provision of the by-laws of the said
corporation. And that there are now, and always have been since the establishment of said fund, persons answering to the description of "poor of the
Old South Church," and, as such, entitled to the benefit of said fund.
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But now so it is, may it please your Honors, the funds which in law and
justice should be in the hands of the said "ministers and deacons of the Old
South Church, in Boston," and which should be applied by them to the use of
the poor of said church, are now in the possession of the said "Old South
Society, in Boston," and are used by the said corporation to defray its general
and current expenses,- for salaries of ministers, organist, and choir; for
repairing and ornamenting the meeting-house; for grants to missionary and
other societies, and to professors of the Theological Institution at Andover,
etc., etc.,- and not only the said "Old South Society, in Boston," but also
the said "ministers and deacons of the Old South Church, in Boston," neglect and refuse, contrary to equity and good conscience, to take any steps to
place the said funds in the proper hands, or to use them for the purposes for
which they were intended.
And the said attorney-general, at the relation aforesaid, charges that the
funds appropriated to public charity as aforesaid are in danger of being
wholly misapplied and perverted.
In consideration whereof, and forasmuch as these matters are remediless
according to the strict rules of common law, and can only have relief in a
court of equity, where they are properly cognizable and relievable, -
And to the end that the aforesaid corporations may true answer make under their corporate seals to the matters herein charged, and may upon the
several and respective corporal oaths of their proper officers, to the best and
utmost of their several and respective knowledge and belief, full and perfect
answer make to all and singular the several matters aforesaid, as fully as if
particularly interrogated thereto; and that the said charity may be established; and that an account may be taken under the direction of this Honorble Court of all moneys so bequeathed, contributed, and accumulated as
aforesaid; and that the said "Old South Society, in Boston," may be decreed
to pay over such sum as may be found due, upon the taking of said account
to the said "ministers and deacons of the Old South Church, in Boston," to
be by them held and applied to the purposes for which the said moneys were
originally intended, so far as such purposes are now capable of being performed; and that such further and other directions may be given for the
establishment and maintenance of the said charity as to your Honors may
seem meet, and this case may require, -
May it please your Honors to grant unto your informant a writ of subpoena
of this Honorable Court, to be directed to the said "Old South Society, in
Boston," and to the said "ministers and deacons of the Old South Church,
in Boston," commanding them at a certain day, and under a certain pain
therein to be limited, to appear before this Honorable Court, and then
and there full, true, perfect, and direct answer to make to all and singular
the premises, and further to stand to perform and abide such further order,
direction, and decree as to your Honors shall seem meet.
And your informant shall ever pray.
STEPHEN H. PHILLIPS, Attorney-General.
URIEL H. CROCKER, of Counsel.
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EXHIBIT  A.
REPORT OF COMMITTEE OF OLD SOUTH SOCIETY.
BOSTON, 18th April, 1800. Your committee, appointed to examine into
the state of the funds of the South Church and congregation, to endeavor to
find from what source they have arisen, and the intentions of the donors,
have attended to that business, and beg leave to report, that, on examining,
they find them to have arisen as follows; viz.,
Given by sundry persons for the poor of the church to the care
of the deacons of the church...... ~102 18s. 4d.
Given by sundry persons for the poor of the church to the care
of the ministers and deacons of the church...       153  6  8
Given for the poor of the church and congregation to the care
of the ministers and deacons...  ~5 12s. Od.
Given by Mr. Mills.....  100 19  10
Given by Mr. Cunningham....   66 13   4- 173   5 2
Collected at sundry times the interest to the use of ministers'
widows and children............         66  19  2
Given to the poor of the church, not mentioned to whose care    6  0  0
Given, and not mentioned whether to the use of the church or
the church and congregation..........             8   0 4
Collected from May, 1757, to 1773, for the use of the palls.   46  7 6
Balances arising from the sacramental collections at different
times, to the year 1766, over and above what paid the ex  penses............... 186 19  5
We find by the church book, given by sundry persons, which
we find no minutes in the papers for what use, but, as they
Amount of the whole lawful money...     ~880 lls. Od.
This was in possession 1766, and at interest, and has been used ever
since.   The war coming on in about nine years after this time, and the
moneys remaining during that period, must have accumulated considerably.
After peace came on, the money was generally called in, and invested in
public funds, where it now remains, and is as follows; viz., —
Massachusetts Bank shares, sixteen, at $500.00 each...   $8,000 00
Forty-two and a half Union Bank shares, at $8.00...           340 00
Samuel Hinkley & Co.'s bond............               416 66
Three per cent stock..                $2,391 40
Ditto..............            194  35
Ditto..........     2,350 00-   4,935  75
Eight per cent stock....               600 00
Five and a half per cent ditto...........               1,000 00
Massachusetts State notes, five per cent.....       709 37
Deferred stock of United States......           60 93
$16,062 71
All which is submitted per order.
JOHN WINSlT,OW, Chairman.
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EXHIBIT B.
COPY OF RECORD OF MEETING OF SOCIETY, 11TIf MAY, 1800.
May 11, 1800.  At a meeting of the brethren of the church and congrega
tion,
Voted, That the committee appointed on the 22d of April last to borrow
moneys of the minister and deacons to defray the expenses of erecting stores
on the society's land be hereby discharged from that duty. And it is Voted,  That the minister and deacons be requested, and they are hereby authorized, to pay and deliver from the money of the church and congregation to
the committee, contractors appointed.on the said 22d April, and to any other
committee that may be employed to erect said stores, all such sums of money
as may from time to time befound necessary by such committees for building
said stores; said committees rendering regular accounts thereof to said minister and deacons, so that it may appear how much of said money shall be transferred and changed from their present situation to the property in said stores.
And whatever moneys shall be so paid and delivered shall be considered as
having been duly accounted for by said minister and deacons, the present
trustees thereof.
And the said minister and deacons shall at all times be entitled to receive
so much of the rents and income of said stores as shall amount to six per cent
per annum upon the moneys they shall pay and deliver as aforesaid, to the
end that they may be enabled to appropriate the same in like manner as the
interest of said moneys has heretofore been appropriated, according to the
pious intentions of the donors thereof.
And as it is highly probable that the rents and income of said stores will exceed the rate of six.per cent per annum upon said moneys, by reason that
the value of the land will be added to the value of the stores, it is therefore
Voted, That whatever rents and income said stores shall produce over and
above the legal interest on said moneys shall go into the hands of the treasurer, distinct from any funds of the society, and shall be used and applied
for the purposes set forth in the committee's report [see Exhibit C] of the
20th of March last, and which was accepted the 3d April last, in such manner
as the church and congregation shall from time to time vote and determine,
or for such other ecclesiastical purposes as they shall order.
Whereas, on the 3d day of April last, the society came into the resolution
of building five stores according to a plan exhibited by Mr. Dawes, Voted,
That, in the article of the depth of said stores, proposed on said plan to be
forty feet, the committee for erecting the buildings be authorized to make an
alteration, if on further consideration they shall judge it proper.
JOSEPH ECKLEY.
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EXHIBIT C.
COPY OF PORTION OF THE RECORD OF A MEETING OF THE SOCIETY, HELD
3D APRIL, 1800.
The report of the committee chosen in the preceding year, and appointed
to take into consideration the right and propriety of building a number of
stores on the land belonging to the society, adjoining the meeting-house, was
twice read by the moderator. It is as follows:  Boston, March 20, 1800. Your committee, having met together at different times to consider the business referred to them by the South Society, are
of opinion that it would be for the interest of the said society to erect on the
land belonging to them fronting on Main Street five handsome brick stores,
agreeably to a plan exhibited some time since by Mr. Dawes.
Your committee, wishing to be possessed of the opinions of able lawyers
respecting the society's right of building on land given by Mrs. Norton, have
called on Theophilus Parsons, Esq., attorney at law, whose opinion they have
in writing, which is, that said society have a clear right to make use of said
land in any way they please. As said land, in the opinion of your committee,
cannot be improved to the benefit of said society in any better way than by
erecting said stores, it appearing by estimate that the whole expense will not
exceed ten thousand dollars to complete them, and they may be rented without any difficulty to good tenants for the sum of two thousand, or two thousand five hundred dollars per annum, which will give an interest of from
twenty to twenty-five per cent for their money. If this statement is a true
one, and the society's money can be borrowed for erecting said buildings,
even if the society pay the interest for the same at the rate it is now said to
produce, which is nine per cent, there must then remain an overplus of from
eleven to sixteen per cent, which would enable the society amply to pay, with
the present tax on the pews, not only the present minister, but an additional
one,- provided the society should choose to expend it in that way,- in do
ing which, it is the opinion of your committee, the views of the donor, not only
of the land, but those also who have left legacies from time to time, will be fully
answered, as the poor of said society will have as much as they now receive,
and the other will be laid out in pious uses for the support of public worship.
All which is submitted by order.
WILLIAM HOMES,
Chairman of the Committee.
After the foregoing report had been duly conversed on, at a numerous
meeting of the society, the question was moved for and put, whether the same
should be accepted.
Voted To accept the same, nemine contradicente.
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EXHIBIT D.
COPY OF AGREEMENT BETWEEN THE MINISTERS AND DEACONS OF THE
OLD SOUTH CHURCH AND THE 1OLD SOUTH SOCIETY.
Whereas in times past there have been legacies, bequests, and donations
made to the South Church to be placed at interest for the benefit of the poor
of said church and congregation, and the interest arising therefrom to be distributed among them according to the direction of the ministers and deacons
of said church, trustees for the purpose; and whereas the society have voted
to build two parsonage-houses on the site whereon the old one now stands,
and it appears that the church and congregation, at their meeting on 22d MAay,
1809, voted and accepted the report of a committee by them appointed to
devise ways and means to build two parsonage-houses, which was to appropriate so much of the capital stock as might be found necessary for that purpose; and the church at their meeting, 6th June, 1809, voted that the trustees
of the fund be requested to furnish the society with so much from the same
as may be required to complete the said houses, upon condition that the interest be punctually paid, and thie buildings be insured to secure the said payment; and whereas the church and congregation, at their meeting on the 7th
June, 1809, voted that the standing committee for the year be the committee
to contract for building said houses, and carry the same into effect, - we,
therefore, the undersigned, ministers and deacons, trustees as aforesaid, in
compliance with the above request, do hereby agree to pay to said committee,
or to any person or persons appointed by them to receive the same, a sum out
of said funds not exceeding fourteen thousand dollars.
BOSTON, December, 1809.
JOSEPH ECKLEY.
JOSHUA HUNTINGTON.
WILLIAM PHILLIPS.
Attest,
E. M. HUNTINGTON.
JOHN MOREY.
To the preceding information two separate answers werl'e, ill
March, 1860, filed by "The Old South Society, in Boston," and by
"The Ministers and Deacons of the Old South Churcli, in Boston."
These answers were as follows: -
THE SEVERAL ANSWER OF THE OLD SOUTH SOCIETY, IN BOSTON.
The Old South Society, in Boston, now and at all times hereafter saving and
reserving to themselves all benefit and advantage of exception which can or
might be had or taken to the many errors, uncertainties, and other imperfections in said complainant's bill of complaint contained, for answer thereunto,
or unto so much and such parts thereof as these defendants are advised is or 
78
are material, or necessary for them to make answer unto, these defendants
answering say:   These defendants admit they are a corporation duly established by the
laws of this commonwealth; that they were incorporated by an act of the
legislature passed in the year eighteen hundred and forty-five, by which
Samuel T. Armstrong and others, proprietors of pews in the Old South
meeting-house, in Boston, and their successors, were made a body corporate
by the name of "The  Old South Church,- in Boston," and that their name
was changed by an act of the legislature passed in the year eighteen hundred and fifty-nine to that of "The Old South Society, in Boston;" and that
the ministers and deacons of the Old South Church are, by the laws of this
commonwealth, to be deemed a body corporate for the purpose of taking and
holding in succession all grants and donations made to them and their successors, or to their church, or to the poor of their church.
And these respondents, further answering, admit, on their information and
belief, that Ann Mills, Mary Ireland, Thomas Bromfield, and Captain Armitage gave or bequeathed to the Old South Church, in Boston, the several
sums of money set forth in said bill of complaint, at the times therein named,
and for the purposes and objects therein set forth, and that said several sums
were paid over to said church; and these defendants say, on their information
and belief, that these several sums of money were used and appropriated by
said church and the ministers and deacons thereof for the purposes and objects designated by said donors; and these respondents, further answering, say,
that they have no personal knowledge of the aforesaid facts, but that their belief of them is founded upon the records of said church and society, and upon the
fact that they never knew or heard of any complaint ever having been made
by any member of said church or society, or of the congregation worshipping
in the Old South meeting-house, or by the poor of said church or congregation, or by any one else, that the moneys aforesaid had not been faithfully
and rightfully appropriated according to the intention of the donors, except
from the relator in the case for some short time before the filing of this bill of
complaint.
And these respondents admit, on their information and belief, that divers
other persons, named in said bill of complaint, between the year seventeen
hundred and the year eighteen hundred, gave or bequeathed different sums of
money to the Old South Church, or to the poor of said church, or to the
ministers and deacons thereof; but these defendants have no knowledge,
information, or belief, how much money was so given or bequeathed, or
what portion thereof, if any, was specifically given or bequeathed for
the use of the poor of said church; but these defendants say, on their information and belief, that all sums of money so given or bequeathed have been
faithfully and scrupulously appropriated and used for the purposes and objects
for which they were given or bequeathed, because they never heard of or
knew of any complaint having been made in said church or congregation, or
among the poor thereof, or by any one else, until by the relator in this case
quite recently, that said sums of money were not rightfully and properly ap
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propriated according to the will of the donors thereof, and that they can find
no record of any such complaint on the records of said church or society.
And these respondents further answering say, that it appears from the records
and accounts of said church and society, which they believe to be true and
accurate, that large sums of money were from the year seventeen hundred
down to the present time yearly appropriated for the poor of said church and
congregation under the direction of the ministers and deacons of said church,
and they submit said records and accounts for examination in such manner
as shall be directed by this Honorable Court.
And these respondents, further answering, admit, that it was formerly the
custom in said Old South Church to take up a contribution on communion
Sundays; but they deny, on their information and belief, that the proceeds of
such contributions were specially and specifically designed for any specific or
certain objects and purposes as alleged in the bill of complaint; on the contrary,
they say, on their information and belief, that the said contributions were given
generally to the Old South Church, to be appropriated to any objects and pur poses desired by said church. And these defendants admit, on their informa tion and belief, that from said contributions and former gifts and bequests to the
church, or to the ministers and deacons thereof, and from the accumulations
of interest thereon, there had gradually accumulated a fund belonging to said
church, which was under the direction and management of the ministers and
deacons of said church, and of which a separate account was kept; and that,
in the year eighteen hundred, said fund amounted to the sum of sixteen thousand and sixty-two dollars and seventy-one cents, as appears by a report of
the Old South Society made to said society, May 11, 1800, and which report
these defendants believe to be true and accurate, and which is annexed to
the bill of complaint, and marked A; and which amount these defendants
believe was invested as set forth in said report.  And these defendants, further answering, say, on their information and belief, that of said amount of
$16,062.71, belonging to said church in the year eighteen hundred, but a small
portion thereof was composed and made up of gifts and contributions made
specifically for the benefit of poor of said church and congregation and no
other purposes, and that the larger part thereof belonged to said church free
from all conditions and limitations; said church possessing full power to appropriate and use the same for any useful, charitable, and religious purposes
said church might determine upon.
And these defendants say, on their information and belief, that said church,
through and by their ministers and deacons, from the first gathering of said
church and congregation, appropriated more money to the poor of said church
and society than was given them for the poor alone, - so that it could not
be used for any other object.
And these defendants, further answering, admit, on their information and
belief, that in the year eighteen hundred, or about that time, the Old South
Society did borrow of the ministers and deacons of the Old South Church
the sum of fourteen thousand dollars to build stores on Washington Street,
in acordance with a vote of said society passed May 11, 1800, and that it was 
voted by said society to pay said ministers and deacons six per cent per annum on the sum they should deliver to the society. And these defendants
say, on their information and belief, that the interest on said loan was accounted for and paid to said ministers and deacons; and that it appears by
an examination of the books of said society, of the accounts of the treasurer
thereof, the Hon. William Phillips, that on the first day of April, A.D. 1807,
there was a credit to the ministers, trustees for the church, for compound interest on money loaned to the society as per vote passed May 11, 1800,
of twenty-one hundred and ninety-five dollars and twelve cents; and that
afterwards, up to April 1, 1810, interest is credited to said ministers and deacons quarterly on said loan, which credits amount to the sum of nine hundred
and forty-four dollars and five cents. And these defendants say, on their information and belief, that the whole loan authorized by the vote aforesaid of
May 11, 1800, was repaid by the society to the ministers and deacons of the
church before the expiration of the year eighteen hundred and ten; and
they admit that, partly in pursuance of the agreement annexed to said bill of
complaint, marked D, the society borrowed of the ministers and deacons the
sum of fifteen thousand nine hundred and twenty dollars and ninety-two cents
for the purpose of building two parsonage-houses, of which sum of $15,920.92
the sum of three thousand one hundred and thirty-nine dollars and seventeen
cents was the interest on the loan of $14,000.00, made by authority of the vote
of May 11, A.D. 1800. And these defendants admit, that a balance of two
thousand dollars remained of said fund belonging to said church, and under
the control of the ministers and deacons thereof, after the last loan of $15,920.92 to build the two parsonage-houses; but they deny, on their information and belief that the same has been merged in the general funds of the
society: on the contrary, they say, on their information and belief, that the
same has always been kept separate from the funds of said society, and is now
held for the said ministers and deacons of the church, and is invested in four
shares of the Massachusetts Bank, the par value of which is $1,000, and a
bond of the Massachusetts Hospital Life Insurance Company for $1,000; and
the said Old South Society have never taken or meddled with the proceeds
of said investments, but they have always been under the control of the min isters and deacons of the church.  And these defendants, firther answering,
say, on their information and belief, that the first loan made in pursuance of
the vote of May 11, A.I). 1800, fromn said ministers and deacons to said soci ety, has been fully paid, both principal and interest, more tlan forty-five years
since; that no claim or complaint has ever been made from any source that it
was not paid; and that the great lapse of time ought to be a sufficient bar to
any claim now made that it has not been paid.
Aud these defendants admit, that, instead of paying any interest as such on
said last-named loan to build the two parsonage-houses, the Old South Society, by agreement between said society and the Old South Church and the
ministers and deacons thereof, paid to the ministers and deacons for the use
of the poor the rent of the easterly parsonage-house, - which for the first year
was $450.00, for the second year was $500.00, and from the year 1816 to the
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year 1828 was ranging from $650.00 pe-r year to $775.00 per year, and from
1828 to the year 1845 was $600.00 per year, and since the year 1845 there has
been paid the sum of $600.00 per year by virtue of a by-law of these defend ants; and these defendants admit that since 1845 no separate account has
been kept by them of the interest on the money delivered by the ministers
and deacons aforesaid to these defendants by the agreement, a copy of which
is annexed to the bill of complaint, marked D, except by paying said rent
and said yearly sum of $600.00 as aforesaid. And these defendants admit
there are, and always have been, persons answering to the description of the
poor of the Old South Church.
And these defendants, further answering, say, on their information and belief, that there has always been since the year eighteen hundred a sum paid
over by the Old South Society to the said ministers and deacons for the support
of the poor of the church and congregation, and so used and appropriated,
fully equal to the interest upon any and all sums which were ever given to
the said church, or to the ministers and deacons thereof, for the sole purpose
of being used and appropriated for the benefit of the poor. And these defendants further say, that they believe there never has been at any time any
misappropriation, either by the ministers and deacons aforesaid or by this
defendant corporation, of any funds or moneys given or contributed to either
for the support of the poor; and from the best information they can derive
from the records of said church and society, and also from the high character and integrity of these persons acting for said church and society in times
past, they believe and say that the said society has from time to time paid
over to the ministers and deacons, for the support of the poor, all the yearly
proceeds of any and all sums given or appropriated solely for the support of
the poor, and for no other use.
And the defendants, further answering, say, upon their information and
belief, the arrangement herein before set forth by which the said ministers and
deacons delivered to the Old South Society the sum of $15,920.71 for the
purpose of building two parsonage-houses, and the said society paid over to
the ministers and deacons for the use of the poor the rent of the easterly parsonage-house till the year 1845, and since that year the sum of $600.00 per
year, has been acquiesced in by all members of both said church and society,
and all other persons, and that no complaint or dissatisfaction has ever been
expressed with the same from any source until recently by the relator in this
case; and therefore these defendants say they believe said arrangement so
made was just and fair, and beneficial to the interests of the poor of the church
and congregation as any that could be made, and that the same ought not
now to be disturbed or set aside.
And these defendants, further answering, say, on their information and belief, that the minister and deacons of said Old South Church have used and
appropriated for the relief and support of the poor of said church and congregation all the money that in the exercise of a sound discretion they believed
that the wants and needs of said poor required; and that, since the year
eighteen hundred and thirty-eight, said ministers and deacons have dis
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bursed for the relief of the poor of said church and congregation, on the
average, each year, the sum of $1,048.93; and that large sums have been
applied by said ministers and deacons each year, since the year eighteen
hundred, for the relief of the poor of said church and congregation, -a
large portion of which disbursements has been paid into their hands by
this defendant corporation for that purpose. And they annex hereto a
statement of the amount so paid by the ministers and deacons for the relief
of the poor, as appears by the records and accounts of said society and
church, which they believe to be true and correct, from the year 1800 to the
present time. And these defendants, further answering, say, on their information and belief, that, for the last four years before the filing of the bill of complaint, the disbursements aforesaid for the relief of the poor have been made
by the deacons alone, at the request and by the consent of the ministers, to
relieve the latter from that burden, on account of the pressure of other official
duties and calls.
And these defendants, further answering, deny, on their information and
belief, that there are any funds which should be in the hands of said ministers
and deacons, to be applied by them to the use of the poor of the Old South
Church, in the possession of these defendants, which are used by these defendants for the other purposes set forth in said bill of complaint; but, on the contrary, they say, on their information and belief, that this defendant corporation
are and have been paying yearly to said ministers and deacons, for the support
of the poor, all the money they are in law, equity, and good conscience bound
to pay, and they believe as much as could have been realized in any way or
manner of investment from all gifts and contributions made solely for the
use of the poor.
And these defendants, further answering, deny that there is any other matter, cause, or thing, in the said complainant's bill of complaint contained,
material or necessary for these defendants to make answer unto, and not
herein and hereby well and sufficiently answered, confessed, avoided, or denied, is true to the knowledge, information, or belief of these defendants, all
which matters and things these defendants are willing to aver, maintain, and
prove as this Honorable Court shall direct, and humbly pray to be hereof
discharged and dismissed with their reasonable costs in this behalf sustained
ZACHARIAH JELLISON.
JABEZ C. HOWE.
GEORGE HOMER.
CHARLES BLAKE.
SIMON G. CHEEVER.
SAMUEL COVERLY.
SAMUEL JOHNSON.
INCREASE S. WITHINGTON.
JOSHUA B. KIMBALL.
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83
COMMONWEALTH OF MASSACHUSETTS.
Suffolk, ss. At Boston, in said county, on the 9th day of April, A.D. 1860,
personally appeared before me Zachariah Jellison, Jabez C. Howe, George
Homer, Charles Blake, Simon G. Cheever, and Samuel Coverly, and on the
10th day of said April personally appeared before me Samuel Johnson, Increase S. Withington, and each made oath that the foregoing answer by them
signed respectively is true to the best of their knowledge, information, and
belief; and on the first day of May, 1860, personally appeared before me
Joshua B. Kimball, and made oath that the foregoing answer by him subscribed is true to the best of his knowledge, information, and belief.
Before me,
JOSIAH W. HUBBARD,
Justice of the Peace.
The following sums have been distributed to the poor of the Old South
Church from the year 1800 to 1859, as appears from the books of the treasurer, viz. ( the year in the society's books closes with March):         1800-1       $747 00              1830-1        $736 04
1801-2        754 00              1831-2         767 74
1802-3        645 00              1832-3         715 81
1803-4        575 00              1833-4         633 21
1804-5        685 00              1834-5         726 10
1805-6        660 00              1835-6         752 76
1806-7        635 00              1836-7         760 48
1807-8        613 00              1837-8         844 03
1808-9        545 00              1838-9         887 35
1809-10       630 00              1839-40       1,100 91
1810-11       497 00              1840         1,074 47
1811-12       460 00              1841         1,296 14
1812-13       520 00              1842           918 68
1813-14       507 00              1843           895 75
1814-15       532 00  1844                       870 38
1815-16       561 00               1845         1,001 86
1816-17       510 00              1846         1,047 45
1817-18       400 00               1847         1,107 94
1818-19       484 00               1848        1,114 70
1819-20       723 83              1849         1,274 70
1820-21       728 87               1850        1,170 50
1821-22       724 21               1851        1,136 09
1822-23       696 54              1852          1,115 87
1823-24       757 38              1853           985 01
1824-25       929 64              1854           918 93
1825-26       928 21               1855        1,019 70
1826-27       975 03              1856           946 79
1827-28       981 46              1857           991 04
1828-29       892 69              1858-59      1,066 77
1829-30       709 17              1859-60       1,145 48 
84
THE SEVERAL ANSWER OF THE MINISTERS AND DEACONS OF THE OLD
SOUTH CHURCH, IN BOSTON.
The ministers and deacons of the Old South Church, in Boston, now and
at all times hereafter saving and reserving to themselves all benefit and advantage of exception which can or might be taken to the many errors, uncertainties, and other imperfections in said complainant's bill of complaint
contained, for answer thereunto, or unto so much and such parts thereof as
these defendants are advised is or are nmaterial, and necessary for them
to make answer unto, these defendants answering say: -
These defendants admit that the Old South Society, in Boston, is a corporation duly established by the laws of this commonwealth; that it was incorporated by an act of the legislature, passed in the year eighteen hundred
and forty-five, by which act Samuel T. Armstrong and others, proprietors of
pews in the Old South meetinghouse, in Boston, and their successors, were
made a corporation by the name of the "Old South Church, in Boston," and
that the name of said corporation was changed by an act of the legislature,
passed in the year eighteen hundred and fifty-nine, to that of "The Old
South Society, in Boston;" and that the defendants are, by virtue of the
laws of this commonwealth, to be deemed a body corporate for the purpose
of taking and holding in succession all grants and donations made to them
and their successors, or to their church, or to the poor of their church.
And these defendants, further answering, admit, upon their information and
belief, that Ann Mills, Mary Ireland, Thomas Bromfield, and Captain Armitage gave or bequeathed to the Old South Church, in Boston, the several
sums of money set forth in the said bill of complaint, at the times therein
named, and for the purposes and objects therein set forth, and that said several sums were paid over to said church; and these defendants say, on their
information and belief; that the several sums of money aforesaid were used
and appropriated by said church and the ministers and deacons thereof; for
the purposes and objects designated by said donors.  And these defendants,
further answering, say, that they have no personal knowledge of the aforesaid
facts, but that their belief of them is founded upon the records of said church
and society, and upon the fact that they never knew or heard of any complaint ever having been made by any member of said church or society, or of
the congregation worshipping in the Old South meeting-hoise, or by the poor
of said church or congregation, or by any one else, that the moneys aforesaid
had not been faithfully and rightfully appropriated according to the intention
of the donors, except from the relator in this case for some short time before
the filing of this bill of complaint. And these defendants admit, on their
information and belief; that divers other persons named in said bill of coinplaint, Mr. John P. Bolt, Nathaniel Cunningham, Daniel Henchman, Elizabeth Loring, Samuel Mores, William Mauley, John Maylem, Benjamin
Pemberton, Rev. Dr. Sewall, John Simpson, and John Osborn, between the
year seventeen hundred and the year eighteen hundred, gave or bequeathed
certain sums of money to the Old South Church, or to the poor of said church,
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85
or to the ministers and deacons thereof. And these defendants, further answering, say, on their information and belief, that none of the gifts or bequests
of said last-mentioned persons were made to the church or the ministers and
deacons thereof to be invested, and the yearly interest thereof expended, for
the benefit of the poor; but that, when made for the use of the poor of the
church, they were made generally for the use of the poor of the church so
that the whole gift or bequest would be used immediately for that purpose.
And these defendants say on their information and belief, and from an examination of the records and accounts of said church and society, that said sums,
so given for the use of the poor of said church generally, were, very soon
after such gifts and bequests, appropriated, used, and expended by the ministers and deacons for that purpose.  And these defendants, further answering,
say, on their information and belief, that no gifts or bequests were made to
said church at any time for the use of the poor, where the yearly interest
only of the gifts or bequests were to be so appropriated, except the gifts and
bequests before-named of Ann Mills, Mary Ireland, Thomas Bromfield, and
Captain Armitage, amounting in all to the sum of ~454. 16s. 5}d.; and that
all the moneys belonging to the said church at any time, with the exception of said ~454. 16s. 52d., did not arise and were not made up from
gifts or bequests to the church, or the ministers and deacons thereof, for the use
of the poor; but that all such gifts and bequests were expended, soon after their
reception, for the purposes for which they were given; and that all funds
held at any time by said church, or the ministers and deacons thereof, except
said sum of ~454.16s. 5-d., could be used, appropriated, and disposed of for
any charitable or religious use or purpose at the will and discretion of said
church. These defendants say, on their information and belief, that all sums
of money so given or bequeathed have been faithfully and scrupulously
appropriated and used for the purposes and objects for which they were given
or bequeathed; because they never knew or heard of any complaint having
been made in said church or congregation, or among the poor thereof, or by
any one else, until by the relator in this case quite recently, that said sums
of money were not rightfully and properly appropriated and used, according
to the will of the donors thereof; and that they can find no record of any
such complaint on the records of said church or society. And these defend ants, further answering, say, it appears from the records and accounts of said
church and society that large sums of money were, from the year seventeen
hundred down to the present time, yearly appropriated for the poor of said
church and congregation, under the direction of the ministers and deacons of
said church, which records and accounts these defendants believe to be cor rect; and they submit said records and accounts to examination in such man ner as shall be directed by this Honorable Court. And these defendants,
further answering, admit, that it was formerly the custom in said Old( South
Church to take up a contribution on communion Sundays; but they deny, on
their information and belief, that such contributions were specially and spe cifically designed for any specified or certain objects and purposes as alleged
in the bill of complaint; on the contrary, they say, on their information and 
86
belief, that the said contributions were given generally to the Old South
Church, to be appropriated to any objects and purposes desired by said
church. And these defendants admit on their information and belief, that
from said contributions and from gifts and bequests to the church or to the
ministers and deacons thereof, and from the accumulations of interest thereon,
there had gradually accumulated a fund belonging to said church, which was
under the management and direction of the ministers and deacons of said
church, and of which a separate account was kept; and that, in the year
eighteen hundred, said fund amounted to the sum of sixteen thousand and
sixty-two dollars and seventy-one cents, as appears by a report of a committee of the Old South Society made to said society, May 11, A. D. 1800,
and which report these respondents believe to be true and correct, and which
is annexed to the bill of complaint, marked A, and which fund these defendants say, on their belief and information, was invested as set forth in said
report. And these defendants, further answering, say, on their information and
belief, that of said sum of $16,062.71, in the year eighteen hundred, but a portion thereof was composed and made up of gifts and contributions made specifically for the benefit of the poor of said church and congregation and no
other purposes; and that a portion thereof belonged to said church free from
all conditions and limitations, said church possessing full power to appropriate the same to any useful, charitable, and religious purpose and use said
church might determine upon.  And these defendants further say, on their
information and belief, that said church, through and by their ministers and
deacons, from the first gathering of said church and congregation, appropriated more money to the poor of said church and society than was given
them for the poor alone,- so that it could not be used to any other object.
And these defendants, further answering, admit, on their information and
belief, that in the year eighteen hundred and one, or very near that time, the
Old South Society did borrow of the ministers of the Old South Church the
sum of fourteen thousand dollars to build stores on Washington Street, in accordance with a vote of said society passed May 11, A. D. 1800; and that it
was voted by said society to pay the ministers and deacons six per cent per
annum on the sum they should deliver to the society. And these defendants
say, on their information and belief, that the interest on said loan was paid
and accounted for to said ministers and deacons; and that it appears by an
examination of the books of the treasurer of said society at that time,- the
Hon. William Phillips, who also acted as treasurer of the Old South
Church, -that April 1, A. D. 1807, there was a credit to the ministers and
deacons, trustees for the church, for compound interest on money loaned to
the society, as per vote passed May 11, 1800, of $2,195.12; and that afterwards, up to April 1, A. D. 1810, interest is credited to said ministers and
deacons regularly and quarterly on said loan, which credits amount to
$944.05. And these defendants say, on their information and belief, that the
whole loan authorized by the vote of May 11, 1800, was repaid by the society
to the ministers and deacons before the expiration of the year eighteen hundred and ten; and they admit, that, partly in pursuance of the agreement an
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nexed to said bill of complaint, marked D, the society borrowed of said ministers and deacons the sum of $15,920.92 for the purpose of building two parsonage-houses, of which sum of $15,920.92 the sum of $3,139.17 was the interest
on the loan of $14,000.00, made by authority of the vote of May 11, 1800, as
aforesaid. And these defendants admit that a balance of $2,000.00 remains
of said fund belonging to the said church, after said money furnished for
building the parsonage-houses, but they deny that the same has been
merged in the general funds of said Old South Society; on the contrary,
they say the same has always been kept separate and apart from the funds
of said society, and is now held for said ministers and deacons, and is
invested in four shares of the Massachusetts Bank, the par value of which
is $1,000.00, and in a bond of the Massachusetts Hospital Life Insurance
Company of $1,000.00. And these defendants admit, that, instead of paying
any interest as such on said last-named loan, said Old South Society paid to
the ministers and deacons, for the use of the poor, the rent of the easterly
parsonage-house, which for the first year was $450.00, for the second year
was $500.00, and from the year 1816 to the year 1828 was varying from
$650.00 to $775.00 per year, and from 1828 to 1845 was regularly $600.00
per year, and since 1845 there has been paid the sum of $600.00 per year
by virtue of a by-law of said society. And these defendants admit, that, as
far as they know, since 1845, no separate account has been kept of the money
delivered by the ministers and deacons to said society to build said parsonagehouses by virtue of the agreement annexed to the bill of complaint marked
D, except by paying said rent and said yearly sum of $600.00 as aforesaid.
And the defendants admit, that there are and always have been persons answering to the description of" the poor of the Old South Church."  And these
defendants, further answering, say, on their information and belief, that there
has always been, since the year eighteen hundred, a sum paid over by the
society aforesaid to the ministers and deacons for the support of the poor of
the church and congregation, and so appropriated, fully equal to the interest
upon any and all sums which were given to the said church, or the ministers
and deacons thereof, for the sole purpose of being appropriated for the benefit
of the poor. And the said defendants further say, they believe there never
has been at any time any misappropriation, either by the ministers and deacons of the Old South Church, or by the Old South Society, in Boston, or by
both, of any funds given or contributed to either for the support of tife poor;
and from the best information they can derive from the records of said
church and society, and also from the high character and integrity of those
persons acting for said society and church in times past, they believe and say
that the society has from time to time paid over to the ministers and deacons,
for the support of the poor, all the yearly proceeds of any and all sums given
or appropriated solely for the support of the poor and for no other use.
And these defendants further answering, say, the arrangement herein before set forth by which the ministers and deacons delivered to the Old South
Society the sum of $15,920.92 for the purpose of building two parsonagehouses, and the said society paid over to the ministers and deacons the rent of
the easterly parsonage-house till the year 1845, for the use of the poor of said 
88
church and congregation, and since 1845 the sum of $600.00 per year, has
been acquiesced in by all members of both church and society, and all other
persons; and that no complaint or dissatisfaction has ever been expressed
with the same from any source until recently by the relator in this case; and
therefore these defendants say they believe said arrangement so made was
just and fair, and as beneficial to the interests of the poor of the church and
congregation as any that could be made, and that the same ought not now
to be disturbed and set aside.
And these defendants further say, that, upon their personal knowledge
since they have occupied their positions as ministers and deacons, and upon
their information and belief before, the ministers and deacons have used and
appropriated for the relief and support of the poor of the church  all the
money that in the exercise of a sound discretion they believed that the
wants and needs of said poor required; and that, since the year eighteen
hundred and thirty-eight, they have disbursed for the use of the poor each
year, on the average, the sum of $1,048.93, which money has been derived
from the income of the Massachusetts Bank stock aforesaid and the Life In surance Company's bond, and from payments to them by the Old South
Society for the support of the poor; and that large suns have been used each
year bv the ministers and deacons for the support of the poor since the year
1800, a very large portion of which was paid into their hands for that purpose by. the Old South Society; and they annex to the answer a statement
of the amounts paid by the ministers and deacons for the use of the poor, as
appears by the records and accounts of the society and church, and which
they believe to be true and correct, from the year eighteen hundred to
this time.   And these defendants say, that, for the last four years before
the filing of this bill of complaint, the disbursements aforesaid for the
poor have been made by the deacons alone, with the approval and consent
of the ministers, to relieve the latter from that burden, on account of the
pressure of their other official duties and calls. And these defendants, further answering, deny on their information and belief, that there are any
funds which should be in the hands of said ministers and deacons, to be
applied by them to the use of the poor of the Old South Church, in the possession of the Old South Society, in Boston, and applied and used by them
for the purposes such as those set forth in the bill of complaint; but, on the
contrary, they say, on their information and belief, that they are and have
been receiving yearly from the Old South Society all the sums for the support of the poor which the latter ought to pay, and, as they believe, as miuch
as could have been realized in any way or manner of investment from all
gifts and contributions made solely for the support and use of the poor.
And these defendants, further answering, deny, that there is any other
matter, cause, or thing, in the said complainant's bill of complaint contained,
material or necessary for these respondents to make answer unto, and not
herein and hereby well and sufficiently answered, confessed, traversed,
avoided, or denied, is true to the knowledge, information, or belief of these
defendants, all which matters and things these defendants are willing to aver,
maintain, and prove as this Honorable Court shall direct, and humbly pray
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to be hereof discharged and dismissed with their reasonable costs in this
behalf sustained. And these defendants do not affix hereto any corporate
seal, because they never have adopted one.
G. W. BLAGDEN, }.3Iiisters.
J. M. M.NNING,
CHARLES STODDARD, } Deacons.
LORING LOTHROP,
COMMIIONWEALTE OFr MASSACHIUSETTS.
Suffolk, ss.  At Boston, the fourth day of May, 1860, personally appeared
before me the above named G. W. Blagden, Charles Stoddard, and Loring
Lothr-op, and on the fifth day of May, 1860, personally appeared the above
named J. MA. Manning, and each severally made oath that the foregoing
answer by them severally subscribed is true to the best of their knowledge,
information, and belief.
Before me,
CHARLES HOUGITON,
Justice of the Peace.
The following sums have been distributed to the poor of the Old South
Church from the year 1800 to the present time, as appears from the books of
the treasurer (the year in the society's book closes with March):
$747 00
754 00
645 00
575 00
685 00
660 00
635 00
613 00
545 00
630 00
497 00
460 00
520 00
507 00
532 00
561 00
510 00
400 00
484 00
723 83
728 87
724 21
696 54
757 38
929 64
928 11
975 03
981 46
892 69
709 17
1800-1
1801-2
1802-3
1803-4
1804-5
1805-G
180G-7
1807-8
1808-9
1809-10
1810-11
1811-12
1812-13
1813-14
1814-15
181a-16
1816-17
1817-18
1818-19
1819-20
1820-21
1821-22
1822-23
1823-24
1824-25
1825-26
1826-27
1827-28
1828-29
1829-30
12
$736 04
767 74
715 81
633 21
726 10
752 76
760 48
844 03
887 35
1,100 91
1,074 47
1,296 14
918 68
895 75
-870  38
1,001 86
1,047 45
1,107 94
1,114 70
1,274 70
1,170 50
1,136 02
1,115 87
985 O1
918  93
1,019 70
946 79
991 04
1,066 77
1,145 48
1830-1
1831-2
1832-3
1833 —4
1834-5
1835-6
1836-7
1837-8
1838-9
1839-40
1840-41
1841
1842
1843
1844
1845
1846
1847
1848
1849
1850
1851
1852
1853
1854
1_855
1856
1857
1858-59
1859-60 
The following statement of account, though not a portion of the answer,
is inserted here, in order to show the sources from which the above sums,
alleged to have been distributed among the poor, and amounting in all to
$49,029.64, were actually derived.
T  income received from notes, divi   dends, &c.....
contribution acct...
candle money...
$8,959 52
rent of house....
Thanksgiving collection..
rent of cellar..        5
candle money....
notes, dividend, &c., as above       4
contribution account..
quarterly charity funds and col  lection...
42,050 07
$51,009 59
CR.
1800 to 1813, By money paid out during this time
1813to 1860, By         $"            "
$49,029 64
600 00
$49,629 64
1,379 95
$51,009 59
"house rent 1860 not in
Balance on hand not paid.
In iarch, 1860, the following decree was entered in the case by
agreement: -
In accordance with an agreement heretofore filed, it is ordered that the
above-entitled cause be referred to Henry W. Paine, Esq., as special master,
to inquire into and report to the court all matters pertinent to the issues
raised on the bill and answers.
By  the court,
GEORGE C. WILDE, Clerk.
In the summer of 1862, the case was argued by counsel before
the master, who, after a long andi carefiul examination, presented in
MIarch, 1865, the following report: -
00
DR.
$8,229 09
691 53
38 00
29,232 73
132 89
1  50 00
150 00
4,589 46
3,389 3 7
s
i
1800 to 1813, 11
44          4c cc
II
1813 to 1860, 11
ic              ig         99
9 9             ig          4 6
99              9 c         96
ti              44          t 6
ti              4 4        44
4.1             46         tc
I
4,505 62
$7,966 00
$41,063 64
DECREE.
Alarch 4, 1861. 
91
MASTER'S REPORT.
The undersigned, having, in pursuance of the order annexed, duly notified
the parties, and having heard their evidence, respectfully submits to the
Honorable Court tlhefollowing report:  He was requested by the complainant to ascertain "the amount of the
fund which in law and justice should be in the hands of the ministers and
deacons of the Old South Church, in Boston, to be applied by them to the
use of the poor of the church;" and this is the only matter pertinent to tile
issues raised by the bill and answers, to which his attention has been
directed.
The evidence introduced consisted principally of records and accountbooks of the Old South Church, some of which dated back to the early part
of the last century.  The first statement of the fund claimed as a poor-fund
appears in one of these books, entitled, "South Church Booke, Sacramental
Contrabutions, 1708." This statement is found under date of 1761, and is
headed, "Stock belonging to South Churchl, in Boston, at interest."  A fuller
and more exact statement is, however, given in the same book, under date
of Jan. 1, 176G; and as after this, though an account of the fund as a
whole has been regularly kept down to the present day, there is no oiler
authentic statement of the fund distinguishing the several sources from
which it arose, or the relative proportions belonging to each division, it becomes important to examine this statement carefully.
It is as follows:  "Rise and increase of the church-stock is as follows:
1. Rev. Mr. Pemberton,
2. Mr. Cunningh,am,
3. Mrs. Mills,
4. Mrs. Eliza Loring,
5. Capt. Jona. Armitage,
6. Mr. Farr Tollmnan,
7. Daniel Henchman,
8. Mr. John Simpson,
9. MIrs. Mary Ireland,
10. Rev. Dr. Sewall, gift,
.  ~17.   7s. 9d.
66  13          4
100         19 110
~.13  6   8               "
13   6   8
40   0   0
*.    66  0   0
30  0   0
.   133  6   8
20  0   0
~501:. Os. lld.
.  ~63.12s. 6-d.
~    3  6   8
66 19  24
. ~186.19s.  5-d.
.  119 14    8}
~7306 14  1di
~874. 14S. 3d.'}
11. Pious and Charitable Fund,
12. Ministers' widows,
13. Sacramental stock,
14. Interest received on the above,
The Rev. MIr. Pemberton, by his will (proved 26th February, 1716), gave
"fifty pounds, to be put out at interest by my executrix and overseers; the
interest to be annually distributed to the poor of the town of Boston, accord
le(,acy,
ig
9 9
44
11
il
11
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ing to their good discretion."  The first item in the aforesaid statement was
undoubtedly paid over to the ministers, under this clause of Mr. Pemberton's
will.
Nathaniel Cunningham, by his will (proved 13th December, 1748), " gave
unto the poor of the aforesaid meeting-house-i.e., the church and congrega tion - five hundred pounds in passable bills of credit."  Under this clause the
second item was received.
Mirs. Ann Mills, by her will, directed "all the rest and residue of her
estate to be equally divided as followeth; viz., one-quarter part to the Old, or
First Church, in Boston, and one-quarter part to the Old South Church, in
Boston, to be improved for the relief of the poor of said churches, at the
discretion of the minister, or ministers and deacons."  The third item was
received from the executors of this will.
No copy of the will of Eliza Loring was produced; but by an entry in the
aforesaid book (page 86) it appears that she bequeathed ~13. 6s. 8d. for
the use of the poor, and that it was received by the ministers and deacons.
Jonathan Armiitage, by his will (proved 7th May, 1751), gave " to the Old
South Church one hundred pounds, old tenor, or thirteen pounds, six shil lings, and eight pence, lawful money of the province, forever, to be put out at
interest by the ministers and deacons of the aforesaid church; and the
interest of it to be given to the poor members of the aforesaid church, as
the ministers and deacons shall think fit."
Mr. Farr Tollman, by his will (proved 22d October, 1751),gave  "unto
the poor of the church the sum of three hundred pounds, old tenor, or forty
pounds lawful money; the samne to be paid into the hands of the deacons of
said church, to be put out at interest, and said interest to be paid yearly to
the poor forever."
Mlr. Daniel Henchman, by his will (proved 6th March, 1 761), gave "unto
the Old South Church the sum of sixty-five pounds, thirteen shillings, and
four pence, lawvful money; the same to be put out at interest, and the interest
thereof to be paid to such of the poor of the said church as the ministers
and deacons thereof shall in their prudence judge proper, forever."
Mur. John Simpson, by his will (proved 2d August, 1764), gave "unto the
poor of the church the sum of thirty pounds, to be paid to the deacon or
deacons of said church, to be by them distributed among said poor."
lMrs. MIary Ireland, by her will (proved 17th October, 1763), gave "unto
the Old South Church the sum of one hundred and thirty-tlree pounds, six
shillings, and eight pence, lawful mnoney; to be put out on interest, the interest
thereof to be annually paid to such of the poor of said church as the ministers and deacons thereof shall in their prudence judge proper, forever."
By an entry in the aforesaid book (page 43), it appears that Dr. Sewall
gave "~20. Os. 0d., the income of said sum to be distributed to the poor of
the Old South Church, in Boston, yearly, by the deacons of said church,"
and that this sum was received.
It appears by the church records, that at a meeting of the church and
congregation in 1738 it was proposed, "that some part of the money, which
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q
is or may be collected for charitable and pious uses, should, as we shall
find ourselves able from time to time, be made a stated fund; the income of
it to be improved for such uses as the brethren of the church and congregation shall from time to time determine." That a committee was raised to
consider and report upon this proposal, and also upon another proposal; viz.,
"to establish a fund for the support of the widows and fatherless children of
the pastors of the said South Church from time to time; " that the committee
made a report recommending the establishment of such fund, and the mode
and manner of perpetuating it; that "said report was read, voted, and
established accordingly by the church and congregation."
This report recommended that the pastors and deacons shall, from time to
time, be the trustees to manage said fiued.
That the principal stock shall be kept entire, without being broken in upon
on any occasion.
That it shall be kept at interest, or laid out in real estate, or lent to the
church for the improvement of the real estate of the church.
That the money shall always be specified in gold or silver, and, when
loaned to individuals, neither the borrower nor either of his two sureties
shall be of the church or congregation.
Not long after this vote was passed, a fund was set apart, called the " Pious
and Charitable Funtl," and another and smaller one for the use of the
widows and fatherless children of the pastors.
These two funds, thus created, and appearing in the foregoing statement,
are not afterwards to be found, though there are in said book several statements of church stock.  They do not appear to have been kept distinct from
the other funds in the hands of the ministers and deacons, as was recommended by the committee and ordered by the vote, but were mingled with
them; and the presumption is strong that the brethlren of the church and
congregation who were to control the fund had directed its application to
the same uses for which the greater part of the fund was held, though no
vote authorizing such application is to be found.
Thomas Hubbard, by his will (proved  23d July, 1773), gave "to the
Charitable and Pious Fund of the Old South Church, so-called, in Boston, fifty
pounds;" and it appears, by the aforesaid book (page 85), that this sum
was received from the executors of Ir. Hubbard's will, in August, 1773, and
mingled with the general fund.
The item denominated "Sacramental Stock" is the one which raises questions of the greatest difnculty. The history of tlhis stock may be traced
back to the year 1708.  The opening entry in the aforesaid book is as follows: -
July 12, 1708. By the last account for the balance brought from the old
book, folio 23; viz., a bond of Capt. N. Williams for payment of so much,
seventy-eight pounds,.............                               ~ 78. Os. Od
Cash in sundry bag,s at Capt. Hill's,.....   17 8  5
Total,.....................9.8.S'
Total, h..
This amount was in old tenor. 
94
This account is continued regularly from July 12, 1708, down to the year
1789.
The other credits i;-p-:      t are sacramental contributions, sums re ceived for the use of the palls, and sums bequeathed for the use of the poor
and not required to be put at interest. Of the sacramental contributions, it
appeared that, from time to time, certain portions at the time of their con tribution were specially designated to be for the poor, or for some poor per son named; but the great mass was made without any special appropriation.
On the other side are debited moneys expended for the communion ser vice, expenses incurred by delegates to ordinations and councils, moneys
paid to procure and keep in repair the palls, moneys paid for the expenses
of conventions of ministers of the neighborhood at the pastor's, and moneys
disbursed to the poor.
Much the larger portion of the receipts was from the sacramental contri butions, or moneys taken up on communion Sundays; and much the larger
part of the disbursements was for the use of the poor.
The balance of this account gradually increased till 1761, when the larger
part of it was invested in a treasury note for ~134. Os. Od. lawful money.
This note is not afterwards in any way included or mentioned in the sacramental account, but appears in the above-menitioned statement of 1761, and,
with several other small balances that were transferred from the sacramental
to the general account, between 1761 and 1766, forms the thirteenth item in
the foregoing statement; viz., ~186. 19s. 54d.
From 1766 to 1789, the date of the latest sacramental account (that has
been brought to the knowledge of the master), a balance was almost every
year transferred from that account to the general fund, called the church
stock; and from 1789 down to the time of the discontinuance of the sacramental collections, in 1849, in the account of the general fund, there is
annually, with but few exceptions, a credit to that fund of a balance of sacramental collections transferred.
The general character of the items in the sacramental account has been
alrh-eady stated. The following items of an exceptional character also
appear: -
"July, 1708.  Paid for catechizing,....  ~1. lOs. Od.
"March, 1771.  Paid Rev. Mr. Prentiss for board, and sundry
charges on the sickness and death of Dea. Sewall, as per
account,..............      9  13  6
"Dec., 1771.  Paid Rev. John Walley for taking catalogue of
the library of the late Rev. Dr. Sewall, as per his ac       count, the greatest part of seventeen days,...   30 12  0
"Sept., 1764.   100s. Od. appropriated expressly to the poor,
given to sundries,...........              5   0 0"
On the debit side of this account, under date of July, 1749, is found this
entry: "To cash lent out of this stock, July 6, 1747, to pay off the deficiency
of our ministers, as per vote of the church, ~192. Os. Od." It no where appears that this sum was ever refunded.
II
I 
In 1798, it appears by the records of the church and congregation, that it
was Voted, "That the deacons be a committee to obtain an estimate of the
expense of repairing the steeple, and such other parts of the building as may
be found necessary, and to devise some plan for raising a sum sufficient for
said purpose;" that the comnmittee reported "that the repairing of the
steeple would cost fifteen hundred dollars, and that it would be proper to
open a subscription in thie society for raising this money;" and that it was
voted " to open a subscription."
It appears by the records of the church, that, at a regular church-meeting
in 1849, it was voted to discontinue the collections on communion Sundays,
after remarks fiom Deacons Cutler, Stoddard, and Dimon, showing that the
omission of the custom of the church to take a collection at the close of the communion season for the benefit of thie poor of thle church would not, in the
present circumstances of the Old Southl, in any degree hurt the interests of
the poor."
This record purports to be signed by the clerk, who was also at that time
the sole pastor.
The general fund, entered on the books as church stock, was increased. by
legacies for the use of the poor, by balances of sacramental collections, and
by accumulations of interest. This sum was invested in bonds and stocks,
which, at their par value in 1800, amounted to $16,0G2.71.
On April 3, 1800, a committee appointed to take into consideration the
propriety and right of building a number of stores on the land belonging to
the society adjoining the meeting-house reported that it was expedient to
erect five brick stores, and recommended borrowing of the society for the
purpose; they being of opinion, that, after paying the same interest upon
the sum borrowed as it was then producing, there would be a surplus of rents
which might be applied towards the support of an additional minister, "providing the society should choose to expend it in that way," "in doing which,"
they say, "the views of the donor, not only of the land, but those who have
left legacies from time to time, will be fully answered, as the poor of said
society will have as much as they now receive, and the other will be laid out
in pious uses for the support of public  worship."  This report was  accepted. 
At the same meeting a committee was raised to examine into the society's
funds, and to report the sums of money and their different appropriations.
The following is the report of that committee, made to the church and
congregation, April 22:
BOSTON, 18th April, 1800.  Your commnittee, appointed to examine into
the state of the finds of the South Church and Congregation, to endeavor
to find from what source they have arisen, and the intentions of the donors,
have attended to that business, and beg leave to report that, on examining,
they find them to have arisen as follows:
03 
96
Given by sundry persons for the poor of the church, to the
care of the deacons of the church...
Given by sundry persons for the poor of the church, to the
care of the ministers and deacons of the church
Given for the poor of the church and congrega     tion, to the care of the ministers and deacons ~5. 12s. 0d.
Given by Mirs. Mills......... 100 19  10
Given by Mr. Cunningham.... 66 13   4Collectcd at sundry times the interest to the use of ministers'
widows and children.......
Given to thle poor of the church, not mentioned to whose
care..........
Given, and not mentioned whether to the use of the church,
or church and congregation.....
Collected from 1733 to M\ay, 1757, for the use of the palls.
Balances arising from the sacramental collections at differ    ent times to the year 1766, over and above what paid
the expenses                                                 161
We find by the church books, given by sundry persons,
which we find no minutes in the papers for what use,
but as they are in the church accounts, suppose for
their  use......
136 14  5
~880. 11s. od.
Th-is was in possession 17 G6, and at interest, and has been used ever since.
The war coming on in about nine years after this time, and the moneys remaining during that period, must have accumulated considerably. After peace
came on, the money was generally called in, and invested into public funds,
where it now remains, and is as follows, viz.:
Massachusetts Bank shares, sixteen, at $500.00 each..   $8,000 00
Forty-two and one-half Union Bank shares, at $8...          340 00
Samuel Hinkley & Co. bond.......          416 66
Three per cent stock........    4,935  75
Eight per cent stock........        600 00
Five and a half per cent ditto,.......    1,000 00
Massachusetts State note, 5 per cent,...                         709 37
Deferred stock of the United States.....         60 93
$16,062 71
All which is submitted per order.
JOIN WINSLOW, Chairmnan.
At the meeting at which this report was made, it was Voted, "That a committee of five, three of the church and two of the congregation, be desired
to apply to the trustees, the minister, and deacons for the loan of the sums
necessary to defray the expenses of building the stores."
F
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At a meeting of the church and congregation, held May 11, 1800, the fol lowing votes were passed: -
"Voted, That the committee appointed on the 22d of April last to borrow
moneys of the minister and deacons to defray the expenses of erecting stores
on the society's land be hereby discharged from that duty. And it is
Voted, -
"That the minister and deacons be requested, and they are hereby author ized, to pay and deliver from the money of the church and congregation to
the committee of contractors appointed on the said 22d April, and to any
other committee that may be employed to erect said stores, all such sums
of money as may from time to time be found necessary by such committees
for building said stores, said committee rendering regular accounts thereof
to said minister and deacons, so that it may appear how much of said money
shall be transferred and changed from their present situation to the property
in said stores. And whatever money shall be so paid and delivered shall be
considered as having been duly accounted for by said minister and deacons,
the present trustees thereof.
"And the said minister and deacons shall at all times be entitled to receive
so much of the rents and income of said stores as shall amount to six per
cent per annum upon the moneys they shall pay and deliver as. aforesaid, to
the end that they may be enabled to appropriate the same in like manner as
the interest of said moneys has heretofore been appropriated, according to
the pious intentions of the donors thereof.
"And as it is highly probable that the rents and income of said stores will
exceed the rate of six per cent per annum upon said moneys, by reason that
the value of the land will be added to the value of the stores, it is therefore
Voted, That whatever rents and income said stores shall produce over and
above the legal interest on said moneys shall go into the hands of the treasurer distinct from any other funds of the society, and shall be used and
applied for the purposes set forth in the committee's report of the 20th
March last, and which was accepted the 3d day of April last, in such manner
as the church and congregation shall from time to time vote and determine,
or for such other ecclesiastical purposes as they shall order."
In pursuance of this vote, the society received out of the fund fourteen
thousand dollars, all of which, except the sum of $5,245.00, was soon after
reimbursed.                                                           -
On a pledge of a portion of the stocks, money was borrowed of a bank;
and the interest on the loan was paid in advance out of the fund, until April
1, 1801, when the stock was sold. The interest so paid amounted in the aggregate to $479.46.
The committee raised to examine the treasurer's account reported to the
society, at a meeting held April 13, 1807, that "there is due to the Church
and Congregation Fund, for the poor thereof, the interest on $5,245.00,
which was vested in the five stores, called South Row, as by vote passed by
the church and congregation at a meeting held on 11th May, 1800; viz.,
from first day of April, 1801, to the first day of April, 1807, six years at six
13 
98
per cent, and reckoning compound interest, amounts to $2,195.12, which
interest, by a vote passed as aforesaid, was to be paid from the income of the
stores to the minister and deacons, trustees for the distribution of the same;"
and the committee recommends that a vote be passed requiring the treasurer
to pay, and "place under the direction of the trustees, one thousand dollars
out of the balance of income from the stores, in part of the above interest."
The report was accepted, and it was thereupon Voted, "That the treasurer
be desired, and he is hereby authorized, to pay the balance of interest due
the church and congregation to the first of October next out of income of
the stores when received, and that, at the end of every quarter-year afterwards, he pay to the minister and deacons, trustees for the distribution of
said interest money, the quarter's interest, being $78.672, as the same may
become due and payable out of the income accruing from said stores." But
it does not appear that any part of this sum, $2,195.12, has been paid.
At a meeting of the church and congregation, held May 22, 1809, "the
committee of ways and means for the purpose of building two parish-houses,
having considered the subject committed to them," reported, "That there is
in the hands of the treasurer of the society certain capital stock, the interest
of which only is appropriated to the use of the poor of the church; that, instead of borrowing money of a bank or of any individuals, and depositing this
stock as security for payment, it should be disposed of, or so much thereof as
may be found necessary, and the proceeds invested permanently in those
buildings. The interest appropriated to the use of the poor may always be
drawn from the surplus of permanent income, as stated in the schedule annexed:
ik
Estimate, viz., eighteen bank shares at $500.00 is $9,000.00.
If they should be sold at 25 per cent advance, which is
3 per cent under the price quoted, will produce. 
Money, when received for pews sold.....
Money of the church and congregation in the treasurer's
hands.............. 
Twenty pews in the gallery unlet and unsold, if disposed of
to workmen in part pay, say....
Making the sum of...........               $17,364 49
This sum, it is supposed, may be sufficient for the purpose of building the
two houses. The interest of $11,250.00 is $675.00, for the use of the
poor," &c.
This report was accepted.
At a meeting of the church, held June 6, 1809, it was Voted, "That the
trustees of certain funds placed in their hands be requested to furnish the
society with so much from the same as may be required to complete the building of two parsonage-houses, upon conditions that the interest be punctually paid, and that the buildings be insured to secure payment thereof."
In a report of a committee appointed to examine the accounts of the treasurer of the society, made 20th April, 1808, this item appears: "Interest
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$11,250 00
1,290 00
2,824 49
2,000 00
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money of the poor of the church and congregation, subject to the direction of
the ministers and deacons, trustees for the fund, $2,509.81." An item, similarly entitled, amounting to $2,824.49, is also to to be found in the report of
the committee of 1809.
In December, 1809, on application of the standing committee, the minister
and deacons gave them a written agreement, of which the following is a
copy:
Whereas in times past there have been legacies, bequests, and donations
made to the Old South Church, to be placed at interest for the benefit of the
poor of said church and of the church and congregation, and the interest
arising thereon to be distributed among them according to the direction of the
ministers and deacons of said church, trustees for the purpose; and whereas
the society have voted to build two parsonage-houses on the site whereon the
old one now stands, and it appears that the church and congregation at their
meeting on 22d May, 1809, voted and accepted the report of a committee by
them appointed to devise ways and means to build two parsonage-houses,
which was to appropriate so much of the capital stock as might be found
necessary for that purpose; and the church, at their meeting on the 6th June,
1809, voted that the trustees of the fund be requested to furnish the society
with so much from the same as may be required to complete the building of
said houses, upon condition that the interest be punctually paid, and the
buildings be insured, to secure the said payment; and whereas, the church and
congregation, at their meeting on the 7th June, 1809, voted that the standing
committee for the year be the committee to contract for building said
houses and carry the same into effect,- we therefore, the undersigned, ministers and deacons, trustees as aforesaid, in compliance with the above request,
do hereby agree to pay to said committee, or to any person or persons appointed by them to receive the same, a sum out of said funds not exceeding
fourteen thousand dollars.
RoSroN. December 1809.
JOSEPH ECKLEY.
JOSHUA HUNTINGTON.
WILLIAM PHILLIPS.
Attest,
E. M. HUNTINGTON.
JOHN MOREY.
The standing committee say, in their report communicating the result of
their application to the minister and deacons,  "We  embrace this opportunity to communicate to the society, that, by the records, it appears
that there was a committee appointed April 3, 1800, to examine into the
state of the funds, who reported that the foundation upon which the funds
had arisen consisted of certain items as they stood in 1766, the whole
of which amounted to ~880. lls. Od. lawful money; that the funds on 3d
April, 1800, consisted of bank shares, specie value $8,000.00, and other
securities nominally to $8,062.72. At a meeting of church and congregation,
:2?-:.I. 
100
11 th May, 1800, it was voted that the ministers and deacons deliver from the
money of the church and congregation, to the committee empowered to erect
the stores, such sums as might be necessary for the purpose. This last sum,
when reduced to specie value, amounted to $5,221.40 (sold afterwards for
$5,245.00), and was then considered to be the property of the church and
congregation, leaving the bank shares to belong to the church. By another
part of the report of that committee of 3d April, made May  11, 1800, it
might seem that the whole $5,221.00 (or $5,245.00) grew out of certain donations from particular persons. That, however, does not appear to have been
the fact; but, on the contrary, arose from the four last items, as stated in that
report, amounting to ~378. 8s. 8d. lawful money. This statement is founded
on that of the committee of 3d April, 1800, on the state of the funds. The
society will therefore consider whether the ministers and deacons had the
disposal of the interest of that part, as was then supposed in said vote. The
standing committee are unanimously of opinion they had not that right.
If the society concur in the same opinion, it would seem that the $5,221.40
($5,245.00) vested inl the stores, as well as the income that has since arisen
on the same, was the property of thie church and congregation, and entirely
at their disposal. If so, the vote or votes passed May 11, 1800, as respects
the control of the interest by the trustees, should be reconsidered." This
report was accepted; but no further action was had thereon.
The master has not been able to trace any connection between the i378.
8s. 8d., the sum of the last four items in the statement of 1766, and the sum
of $5,245.00 invested in the stores.
The account of the fund now claimed as a poor-fund was kept by the treasurer with the South Church, and the general statements of the fund were entered in the books under the head of church stock down to 1813, when the
money had been advanced for the building of the two parsonage-houses.
After that time, no general statement of the fund appears; but the account
of what remained thereof was kept as before by the treasurer with the South
Church. In this account the church was credited with the interest on the
remaining fiund as received, as well as sacramental contributions, and was
charged with the expenses of the church before mentioned, and money disbursed to the poor.
As the sacramental collections were entered with the gifts and legacies
made expressly for the use of the poor; as from the earliest account, in 1708,
to the final discontinuance of these collections in 1849, all the surplus, after
payment of certain church expenses (and a few others, not so clearly of that
character, before specified), was made a part of the fund out of which disbursements to the poor were made, which fund consisted mainly of moneys
left by will to be kept at interest for the benefit of the poor; as the church,
as early as 1747, by borrowing from it to pay their minister, treated it as a
fund not subject to their disposal; and as, when discontinuing the collections,
they were called collections "for the benefit of the poor," and the discontinuance was voted for the reason assigned, that they were not needed for the
poor, - the Master has been forced to the conclusion, that the items of sacra
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mental stock in the statement of 1766, and the balances afterwards transferred, are a part of the poor-fund. From the facts, he infers that these contributions were originally made with the understanding that any surplus remaining, after defraying certain special church expenses, should be applied
to the benefit of the poor.   If this was not the clear understanding and
intention of the contributors, the balances were so mingled with moneys held
expressly in trust for the use of the poor that it is not practicable now to
separate them, and assign to each its due proportion.
The item in the statement of 1766, called "Interest received on the above,"
is evidently interest on all the preceding items.
The master'is of opinion that the sum of ~874. 14s. 3d., appearing at the
foot of the statement of 1766, is to be regarded as the poor-fund at that date,
excepting items 11 and 12, which he presumes afterwards became a part
thereof, as before stated.
After 1766, a separate and regular account was kept of all the income received
from, and of all disbursements out of, this fund. This account shows that
between that date and the 18th April, 1800, this fund increased largely, so
that at the latter date it amounted to the sum of $16,062.71, taking the stocks
in which it was invested at their par value. At their market-value the sum
would be somewhat larger. This increase arose principally from the rise in
the value of the stocks and notes in which the fund was invested, and from accumulations of income, but in part from legacies, one of which was expressly
required "to be let out at interest, and the interest applied to the use of the
poor; " and from small balances transferred almost every year from the sacramental account. During this period, the, payments charged in this account
were mainly for the poor. After the discontinuance of the separate sacramental account in 1789, a few charges are made of sacramental expenses;
and, in one case, of expenses of a delegate to an installation. This charge is
as follows: "30th July, 1789.  By cash supplied John Sweetser, Jr., Esq.,
expenses of journey to New Concord for instalment of the Rev. Mr. Evans,
as per memorandum.  N. B. — See folios 33 and 34 for presidents of the like
kind, ~10. 16s. 4d." (Folios 33 and 34 contain the sacramental account from
1746 to 1751.) There is also a charge in January, 1800, of "Paid Mr. J.
Pierce, for black cloth and flannel, to put the meeting-house in mourning for
General Washington, $40.17." And there is another charge on March 28,
1799: "Paid Jeffrey & Russell, for sperm candles, $43.33." From this date
to 1823, sums are charged from time to time for candles; and the other side
of the account shows, that from 1809 to 1826, a sum which for the first two
years was $9.00, and afterwards $10.00, was annually in December credited
as "received at" or "of quarterly meetings, for candles;" though these
credits do not equal the amount charged during tlhe same time as paid for
candles. Other portions of the book contain accounts of collections taken
at meetings held in March, Junle, September, and December of each year
during this period, called Quarterly Charity Meetings, and of the distribution
among the poor of the amount so collected.
In 1808, an addition to this fund was made of $650.00, "received," as 
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appears by the books, "of the treasurer of the late Thursday evening Charitable Society, as per vote passed Feb. 3, 1808, the income of which to be
applied to the benefit of the poor of that church."
A separate account was kept for a number of years, with several of the
legacies which were directed to be put at interest. On the one side, the
interest was credited, and on the other the disbursements to the poor were
charged. Such an account was kept with one of the legacies down to 1791,
when it was discontinued.
In accordance with their agreement before recited, the ministers and deacons, in 1810, furnished to the society on May 3, 1810, $4,524.00; on July 1,
$4,364.00; and on Jan. 1, 1811, $3,895,75; in all, $12,783.75.
On Jan. 1, 1811, the society was indebted to the fund as follows:
For balance unpaid of first loan....
interest paid the bank to April 1, 1801. 
"  compound interest, as per vote, to April 1, 1807
"  interest from April 1, 1807, to Jan. 1, 1811.
"  money furnished May 1, 1810..          
"  interest on same to Jan. 1, 1811.. 
money furnished July 1, 1810..
"  interest on same to Jan. 1, 1811.. 
"  money furnished Jan. 1, 1811....
$22,797 11
From the time of its completion down to 1845, the rent of the "easterly
parsonage-house," so called, was annually paid over to and received by the
ministers and deacons, instead of interest on the loan. This rent for the first
year was $450.00; for the second year, $500.00; from 1816 to 1828, it ranged
from $650.00 to $775.00 per year; and from 1828 to 1845, it was $600.00 per
year. By a by-law passed in 1845, the treasurer of the society was directed
to pay annually to the deacons for the use of the poor the sum of six hundred
dollars; and this sum since that time has been paid regularly.
The sums of money annually distributed among the poor are correctly
stated in the answers; but these sums were derived, in part, from sacramental
collections of the year, from the income of so much of thl poor-fund as was
admitted to be held by the treasurer for the ministers and deacons, and
from sources other than the funds of the society.
The total of disbursements to the poor of the society from its own funds,
from July 1, 1811, to Jan. 1, 1861, including the aforesaid sums paid to ministers and deacons, is $29,232.73. The total of interest on the sum due from
the society to the poor-fund from Jan. 1, 1811, to Jan. 1, 1861, is $62,109.99.
This difference between these two sums, viz., $32,877.26, added to the aforesaid sum of $22,797.11, makes the amount in the hands of the society, Jan.
1, 1861, belonging to and constituting the principal part of the poor-fund,
viz., $55,674.37.
The residue of this fund, which in January, 1861, was in the hands of the
.    $5,245 00
479 46
2,195 12
1,781 90
4,524 00
180 96
4,364 00
130 92
3,895 75
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treasurer of the society, though admitted to be a part of the poor-fund, was
invested in four shares Massachusetts Bank stock, $1,000, and in note of
Mass. H. & L. I. Co., for $1,000; and the fund was indebted to said treasurer
in the sum of $52,50. It was in proof that the wants of the poor of the
Old South Church had been liberally supplied, and that no complaint had
been made by any one but the relator, and that no complaint had been made
by him that the necessities of the poor had not been liberally supplied.
The report sets out-the facts in evidence, from which the master has drawn
his conclusions.
The respondents except to this report, and file the exceptions which are
herewith returned.
H. W. PAINE.
March 3, 1865.
Master's fees, $500.00.
To this report the defendants filed the following exceptions  --
And now the said defendants come and except to the m
in this case, and file the following specifications of their
1. They except to said report because said master has
fund" of said church and society to amount to $55,674.37
uary, 1861, when, upon the facts and evidence, it should
smaller sum.
2. They except to said report because said master h
made a part of, said poorfund of said church and socie
than those given to said society and church, or the mi
thereof, for the use of the poor, and the interest thereof r
purpose.
3. They except to the said report because the said mae
and made a part of, the poor-fund of said church and socie
contributions named in said report, and also that fund des
mental stock as well as the interest accruing from said
stock; the said defendants alleging, that, upon the facts
contributions and funds formed no part of any fund de
the use of the poor.
J. G. ABBOTT,
For the Defendants.
Upon these exceptions, the case finally came utip for argument
before the full bench of the Supreme Court, in November, 1866.
The briefs of the respective counsel were as follows: -
COMPLAINANT'S BRIEF.
This information was brought to establish a charity for the benefit of the
poor of the Old South Church,- that an account of all moneys bequeathed,
contributed, and accumulated for such charity might be taken; that the 
104
said Old South Society might be decreed to pay over such sum as might be
found due from them, upon the taking of such account, to the ministers and
deacons of said church, the other respondents, to be by them held and
applied to the purposes of such charity; and that such further and other
directions as the case might require might be given for the establishment
and maintenance of said charity.
The several answers of the two respondents, in substance, admit the exist ence of a fund as charged; but deny that it is as large as alleged, and assert
that there is no ground for the interference of this Court.
Henry W. Paine, Esq., was appointed a special Master, "to inquire into,
and report to the Court, all matters pertinent to the issues raised on the bill
and answers." The Master has made his report, by which the following
facts appear:   On the 1st January, 1766, there was a certain fund, amounting to the sum
of ~874. 14s. 3d., which had arisen from several sources, as shown in a statement of that date found in an ancient account-book of the Old South Church.
(Master's Report, pp. 1, 2.) 
Of this sum of ~874.14s. 3d., more than half, or ~510. Os. lid. (being the
amount of items 1-10 in said statement), had come from legacies and gifts
made expressly to the poor, and most of them expressly required to be put at
interest, and the income only distributed in charity. (pp. 2, 3.)
The sum of ~63. 12s. 6-d. (being item 11 in said statement) was held as
a fund "for charitable and pious uses;" "the income of it to be improved
for such uses as the brethren of the church and congregation shall from time
to time determine." (p. 3.)
The small sum of ~3. 6s. 8d. (being item 12 in said statement) was "a fund
for the support of the widows and fatherless children of the pastors" of said
church.  (p. 3.)
The sum of ~186. 19s. 5-d. (being item 13 in said statement) arose principally from the excess of the amount of the collections taken at said church
on communion Sundays, during a long series of years, over the amount
required to defray the expenses of the communion service and certain other
special charges  (p. 4).  The Master reports (p. 11), that, "from the facts,
he infers that these contributions were originally made with the understanding that any surplus remaining, after defraying certain special church expenses, should be applied to the benefit of the poor."  The facts Yrom which
he draws this inference are as follows:
That it appears from an account running back to 1708, that, during the
time in which this sum of ~186.19s. 5-d. had been accumulating, there had
been entered, promiscuously with the sums received from these collections,
many sums received from gifts and legacies made expressly for the use of
the poor, but not, as with those before noticed, required to be put at interest.
(pp. 4, 10.)
That, during this long period, the payments made out of these communion
moneys had, with one trifling exception, been made either to the poor, or to
defray the special church expenses before referred to.  (pp. 4, 5.)
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105
That the church, as early as 1747, by borrowing of this fund to pay their
minister, had treated it as a fund not subject to their disposal.  (pp. 5, 10.)
That the same thing is shown by the subsequent history of these sacra mental contributions:  1st, from the fact that from this date (1766) until
the discontinuance of these collections in 1849, a balance, consisting of the
surplus not needed for the special objects above referred to, was annually,
with but few exceptions, transferred to form a part of the fund out of which
disbursements to the poor were made, and which fund consisted mainly of
moneys left by will to be kept at interest for the poor (pp. 5, 10). And
2d, from the fact that from the records of said church, signe-  by Dr. Blag dlen, then sole pastor and clerk, it appears that, at a regular church-mlleeting
in 1849, it was voted to discontinue the collections on communion Sundays,
"after remarks from Deacons Cutler, Stoddard, and Dimon, showing that the
omission of the custom of the church to take a collection at the close of the com munion season for the benefit of the poor of the church woulid not, in the present
circumstances of the Old Soutth, in any degree hurt the interests of tle poor."
(pp. 5. 10.)
The remaining sum of ~119. 1i-s. 81-d. (being item 14 in said statement)
consists of interest which had accumulated on all the preceding items, and
should be distributed proportionately among them. (p. 11.)
From these facts the Master concludes that the whole of this fund of
~874.14s. 3d., with the exception of items 11 and 12, amounting to ~66. 19s. 21d., was in 1766 a fiend already devoted to charitable purposes, as
claimed by the information. (p. 11.)
After 1766, a separate and regular account was kept of all the income re ceived from, and of all disbursements out of, this fund as a whole (p. 11).
Separate accounts were also kept for some years with several of the legacies
mentioned, but they were finally discontinued (pp. 11, 12). No  separate
account was kept of the funds mentioned in items 11 and 12. They were not
kept distinct from other funds, as it had been voted that they should be when
they were established (p. 4), and the Master finds that, "The presumption is
strong that the brethren of the church and congregation who were to control
these funds had directed their application to the same uses for which the
greater part of the fund was held, though no vote authorizing such application is to be found" (p.4).  A legacy of ~50. Os. 0(l. given in 1774 to the
first of these two special funds, but mingled directly with the large general
fund, is of course liable to the effect of the samne presumption.  Thus the
only portions of the fund concerning which there was any question in 1766
are found by the Master to have become shortly afterwards devoted to the
same purposes as the remainder of the fund, and the fund became, as a
whole, properly a poor fund. This conclusion of the Master is stated by him
in his Report (page 11).
But, if there be any doubt whether this fund was thus early devoted wholly
to the poor, its later history leaves no room to doubt that it has been at some
time so devoted.
After 1766, it increased in amount, being in 1800 over $16,000.00 (p. 11)
14 
106
This increase arose principally from rise in stocks and accumulations of income, but also in part from legacies to the poor, - one of which was, like those
before mentioned, expressly required to be let out at interest, and the interest
applied to the use of the poor, - and from balances of sacramental collections
(pp. 11, 5). In 1808 the sum of $650.00 was added to this fund, having been
given by a charitable society expressly that the income might be applied to
the benefit of the poor of the church (p. 11).  All these moneys were
merred undistinguishably in one general fund, the payments out of which,
witlh:-e exception of the loans to be mentioned hereafter, and of a few insijnificant matters mentioned on page 11, have down to the present day been
made wholly to the poor or for their use. (p. 11.)
But, if these facts are not sufficient to prove that all this money had been
devoted to the poor, we have the fact, as found by the Master (p. 11), that
those portions of the fund about which any question can be raised "were so
mingled with moneys held expressly in trust for the use of the poor that
it is not practicable now to separate them, and assign to each its due proportion."
And now, to preclude all question as to this fund, we have the distinct and
repeated admissions of the respondents that it all belonged to the poor.
On 3d April, 1800, a committee of the society recommended borrowing from
this fund for the purpose of building stores on the society's land, paying the
same interest therefor that it was then producing, "in doing which," they say,
"the views of... those who have left legacies from time to time will be fully
answered, as the poor of said society will have as much as they now receive"
(pp. 5, 6). This report was accepted, and at a subsequent meeting it was voted
that application be made to the ministers and deacons, trustees, for such a loan;
and that they should be paid interest at six per cent upon the amount thereof,
"to the end that they may be enabled to appropriate the same in lilce manner
as the interest of said moneys has heretofore been appropriated, according to the
pious intentions of the donors thereof" (p1). 7). The sum of $14,000.00 was
accordingly loaned, all of which except $5,245.00 was soon repaid (p. 8).
The existence of this indebtedness was acknowledged in the report of a committee made in 1807, which stated that "there is due to the Church and Congregation Fundfor the poor thereof, the interest on $5,245.00,.. which interest
by a vote," &c., "was to be paid... to the minister and deacons, trustees for
the distribution of the same."  This report was accepted, and the treasurer
was ordered to pay interest then due to the amount of $2,1.12, and interest
quarterly thereafter (p. 8).  Similar recognitions of "interest money of the
poor" were made by committees in 1808 and 1809, at which last date it
amounted to $2.824.49. (p. 9).
The answers of both the respondents (Answers pp. 14, 23) admit such interest as due to the ministers and deacons, and included, to the amount of
$3,139.17, in the second loan, which is next to be considered, and which
is thus admitted by the respondents to have been larger by the above amount
than it is found by the Master to have been. [This amount of $3,139.17 is
made up by adding to the sum of $2,195.12, above-mentioned, $944.05, as
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simple interest on $5,245.00 for the three years from 1st April, 1807, to 1st
April, 1810. See Answers, pp. 14, 22.]
In 1809, a committee appointed to consider the means of raising money to
build two parsonage-houses reported, that there was " in the hands of the
treasurer of the society certain capital stock, the interest of which only is
appropriated to the use of the poor of the chlurch," and they recommended bor rowing this money, recognizing in terms twice afterwards in their report that
the interest of the money so borrowed would belong to the poor (pp. 8, 9).
This report was also accepted, and shortly afterwards the sum of $12,783.75
(p. 12) was loaned for the above-mentioned purpose by the ministers and
deacons, trustees, in accordance with a written agreement set forth in full in
the Master's Report, and which distinctly acknowledges that the moneys then
loaned had arisen from "legacies, bequests, and donations made to the Old
Southi Church to be placed at interest for the beneft of thle poor" (p. 9).  Upon
this sum certain amounts in the nature of interest have been paid yearly
down to the present time (p. 12).  But the principal, as well as the $5, 245.09 before mentioned as remaining unpaid of the first loan, has never
been repaid.  As alleged in the bill (p. 4), and not denied in the answers,
the standingi committee of the society, as late as 1823, in express terms, acknowledged that certain sums were then paid "to the ministers and deacons
for interest of money borrowed by the society for the purpose of building
the two parsonage-houses, which money was left by a number of persons at
different periods to the ministers and deacons of the Old South Church in
trust for the benefit of the poor of said church."  It is also admitted in the
Answers (pp. 14, 15, 23) that the sum of $15,920.92 was borrowed in 1810
by the society from the ministers and deacons, and that no part of the principal, and only an inadequate sum as interest, has been repaid. The small
balance of the fund still remaining after the above loans is still recognized
as belonging to the poor (p. 12).  (Answers, pp. 14. 23.)   But even this
amount is asserted by the respondents to be held for the ministers and deacons, and not by them, as it should be.
By the figures given in the Master's Report at page 12, the amount of the
poor fund is thus shown to have been on the 1st January, 1861, $57,621.87.
The only act of the society at all inconsistent with the existence of this
indebtedness to the trustees for the poor is to be found in a report of a committee made in 1809 or 1810 (p. 10), which gives the opinion of the committee that the sum of $5,245.00 before-mentioned did not belong to the poor,
and which recommends that the votes by which the society agreed to pay
them interest therefor should be reconsidered. But, though said report was
accepted, no such reconsideration was had, nor any other action taken upon the
subject (p. 10).  But in this report the committee give the reasons for their
opinion, and such reasons are evidently invalid, and show moreover that the
committee did not proceed upon information as to the origin of the fund so
authentic as that now before the Court.
1. The report of the committee of 1800 (p. 6), upon which they say they
found their opinion, is on the face of it vague and general, and evidently of 
108
no weight in comparison with the statement on page 2 of the Master's Report,
which is taken from the original books of account, containing the full account
of this fund, and which gives the items in such a manner that they can
almost all be traced to their orginal source in a will or elsewhere.
2. The Master reports that he has not been able to trace any connection,
as claimed by the committee as the foundation of their opinion, between the
sum of ~378. Ss. 8d. and that of $5,425.00, and such connection is evidently
wolly arbitrary and unfounded.
Thus, to review the ground we have gone over thus far: the Master's Report
shows a fund which in 1766 was almnost wholly devoted to the poor, - the small,
exceptional items being shortly afterwards so devoted.  It shows that, whatever questions may be raised about the beneficial ownership of' the fund in
1766, all such questions are removed by its subsequent history, which proves
that the only parties who could lay any claim to use it for their own purposes so treated and managed it as to show that they subsequently devoted
it to the poor.  And it shows still further, that the respondents have repeatedly, and in the most solemn manner, admitted that it was a fund belonging
to the poor, and over which they had no control.  The Report shows further
that the ministers and deacons, who, as a corporation under G. S. c. 31, s. 1,
should properly hold this fund in their own hands in trust for the poor, do
not in fact so hold any part of it. That a sum of about $2,000.00 is acknowledged to be so held for but not by them; that additional sums, amounting
with sim}le interest unpaid to $55,674.37, have been borrowed fiom the fund
by the societe for which the said ministers and deacons hold no evidence of
indebtedness, and for which the said society now denies its liability, though
it has for more than fifty years paid an inadequate sum towards the interest
upon it,- inadequate as interest, but claimed as sufficient as regards the
wants of the trustees and their beneficiaries, the poor.
I.
It seems to us that this case must turn more upon the facts than upon any
question of law.
1. The issue seems to be, whether this fund, in regard to the existence or
ormount of which there can be no controversy, is held by the defendants as a
charitable trust, or in their own right, according to their present claim.
2. The concededfacts in the case seem to us to place the character of a
charitable trust upon it, beyond all controversy.
1. It is shown we believe to the satisfaction of the court, that the donors of
every portion of it expressly devoted it to a permanent investment, the interest
to be for the benefit of the poor of the church and congregation.  This  constitutes a public charity for the poor designated. Tudor's Charitable Trusts,
6, " A gift to the poor, either indefinitely or of a particalcr parish or place, has
been held to be charitable."  Attorney General v. Peacock, Rep. T. Finch,
245; same v. Matthews, 2 Lev. 167.  But as precisely in point, Attorney
General v. Clarke, Amb. 422, where the bequest was of the interest of ~4,200.Os. Od., "to the poor inhabitants of a parish, and hel(l to be a public charity."
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This principle is recognized in all the subsequent cases. Attorney General
v. Bovill, 1 Phill. 762. The extent of the scheme here for expending the income of the fund is well worthy of note, as well as the history of the charity
and the expenditure of the income, and will relieve the defendants from all
embarrassment as to applying the whole income of the fund in their hands.
So gifts to the widows and orphans of a parish are public charities. Attorney
General v. Comber. 2 Sim. and Stu. 93. And, if the poor be not expressly
named, it will be presumed they were intended.  Tudor 7. Attorney General v. Trinity Church, 9 Allen.
2. The manner in which this fund has been kept by the ministers and deacons shows that they always regarded it as a permanent jfund, and tilat the
interest was for the poor of the parish, which is the essence of public charity.
Tudor, 7.
3. If there were any doubt as to ani- particular portion of the fund, the trustees, having so mingled them that they cannot be separated, must lose all claim
upon any portion of the fund.  (And the defendants do not attempt to define
the present extent of the "poor fund" in their answers even, but admit, in a
general way, that there is or was such a fund, pp. 21, 22.) hart v. Ten Eyck,
2 John, ch. 62, where it is held that if the trustee mingle the trust-fund with
his own in such a manner that it cannot be separated, or distinguished, he
must lose his own. The same principle is applied to other subjects: where
the party withholds or destroys evidence, the presumption will be taken most
strongly against him. Amory v. Delamirie, I Str. 505: Lupton v. White, 15
Vesey, 432; Panton v. Panton, id. 440.
The same rule exists everywhere in regard to the commixture of property.
The party in fault, although not intentionally, must run the risk of separation;
and the party thus r aking the mixture will lose his own, unless he can show
what his share is.  Ryder v. Hathaway, 21 Pick. 298; Pratt v. Bryant, 20
Vt. Rep. 333.
II.
We do not apprehend the defendants can claim any benefit from the long
lapse of time in the case.
No statutory or presumptive bar applies to a trust, and especially a public
charitable one. Where the trust is express, i.e., declared upon the face of the
gift, there is not, and never was, any limitation or restriction as to the- extent
to which the trustees will be held liable to account for the income.  Tudor,
341, 342; Attorney General v. the Mayor of Exeter, Jac. 443, 448.
It is here said, that where the trustee has for a long period, "under an innocent mistake, misapplied the fund, from the lathes and neglect of others,
that is, from no one of the public setting him right, - when the accounts have
in consequence become entangled," the Court will, from the hardship of the
case, fix a limit to the account. But that certainly is not this case.
Where the trust is created by the act of the parties, i.e., appears upon the
face of the donation, no time is a bar to the relief.  Clanricarde v. IIenning,
30 Beav. 175. 
110
The rule seems to be entirely well settled, that, in all cases of that character,
no statute of limitations or presumptive bar will operate; and that there is no
limitation as to the extent to which the account may be carried back.  Attorney General vi. Brewers Co., 1 Mer. 498.
And even the English Stat. Lim. 3 and 4,Win. IV. ch. 27, which, in terms,
embraces charitable trusts, " leaves the liability of express trustees, to account without any limit, as it was before." Hicks v. Sallit, 3 DeG. M. & G.
782, 816.
Each case must rest upon its peculiar circumstances; and" accounts will be
carried back as far as there al)pears to have been any misappropriation of the
finds."  "   iWhere the trustees admitted possession of the charity estate for
two hundred years, and stated that they had always been ready to account
lor the rents, an account was directed for the whole period." Tudor, 343,
where the author states " the result of the authorities as above."
1. It will scarcely be denied that the present case is one of express trust.
2. The misapplication of the fund appears clearly, both by the defendants'
own books, and by the finding of the Master.
3. The repeated acknowledgments of the trust down to a very recent period,
1849, must remove all question, if the case came within the presumptive bar;
which this does not.
III.
The accepting the $600.00 annually, of the society by the trustees, can be
no legal bar to the account, for numerous reasons.
1. The trustees and the society are in the same interest, and( not competent
therefore to make any contract binding upon the charity.
2. It was never agreed to be, or understood to be, in full of the interest due
from the society. It was what the trustees, by arrangement with the society,
saw fit to expend and call sufficient for the present necessities of the poor of
the parish.
3. The law will not presume a contract, in such a case, contrary both to the
facts, and to the duty of the trustees. The law will presume that trustees intend to perform their whole duty, when that is consistent with the facts.
Story J. in Piicard v. Williams, 7 WVheaton, 59.
The recent case of Davies v. IIodgson, 25 Beavan, 177, seems to bear upon
this point. It was there held, that receiving the income o'thlie fund arising
firom an improper investment does not legalize the investment, from the acquiescence, but only restricts the claim for income to the difference between
what was thus received and what should have been received by a proper
investment.
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IV.
The late English cases seem to have a bearing upon the extent of the ac countability of the society which has had the money, knowing it to be trust money.
1. It is settled that they are under the same restrictions and responsibility
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as the actual trustees, and cannot any more plead a statute or presumptive
bar. Ernest v. Croysdill, 6 Jur. N. S. 740.
2. A trustee de son tort is held the same as an express trustee, and his accountability is not barred b)y lapse of time.  Cooper v. Green, 7 Jur. N. S.
785; ITennessev v. Bray, 33 Bear. 93.
3. All the members of a firm to whom trust-money is paid are liable as
trustees. Eager v. Barnes, 31 Beav. 579.
4. And any release by the cestiti que trust must be by one clearly having
the authority, and must be understandingly made.   Farrant v. Blanchford,
1 DeG. J. and Sm. 107; 9 Jur. N. S. 423.
5. The language of Lord Justice Turner, in Attorney General v. Corporation of Rochester, 5 DeG. M. and G. 797, 822, "Ift' the court finds a clear
trust expressed on a will, no length of time during which there has been a
deviation from it can warrant this Court, as I apprehend, in making a decree
in contradiction of such trust," is forcibly applicable here. And the language
of the same learned judge, in same v. Beverly, 6 id. 268, is similar: "If the
Court clearly sees what the intention of the testator was, and that there has
been a breach of trust in the non-observance of that intention, I apprehend
that no argument founded on the length of time can prevail."
In a case in the English Court of Chancery Appeal, decided in July, 1865,
Attorney General v. St. John's Hospital, 11 Jur. N. S. 629, where a charity
for the poor had been misapplied for several centuries, the Court decreed in
favor of the restoration of the fund. In this case certain payments had been
all along made for the poor, but not the whole their due.
V.
There is in truth no case, upon thile facts, of a claim adverse to that maintained by the information, until within a very recent period.
Both the trustees and the society have all along treated  this  churchfund, which the Miaster finds to have been intended both by the donors and
the society for the use of the poor, as a trust of so sacred a character that it
could not be infringed in any the slightest particular by them.
The Master thus states his own conclusions in regard to the character of
this fund, which must be regarded as entirely conclusive in thie matter, unless
contradictory in its own terms, or set aside for some cause (pp. 10, 11.):
"As the sacramental collections were entered with the gifts and l,gacies
made expressly for the use of the poor, as from the earliest accounts, in 1708,
to the final discontinuance of these collections in 1849, all the surplus, after
payment of certain church expenses (and a few others not so clearly of that
character, before specified), was made a part of the fund, out of which disbursements to the poor were made, which fund consisted mainly of moneys
left by will, to be kept at interest for the benefit of the poor; as the church,
as early as 1747, by borrowing from it to pay their minister, treated it as a fund
not subject to their disposal; and as, when discontinuing the collections, they
were called collections "for the benefit of the poor," and the discontinuance
was voted for the reason assigned, that they were not needed for the poor, 
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the Master has been forced to the conclusion, that the items of sacramental
stock in the statement of 1766, and the balances afterwards transferred, are
a part of the poor fund.  From the facts, he infers that these contributions
were originally made with the understanding that any surplus remaining,
after defraying certain special church expenses, should be applied to the
benefit of the poor.  If this was not the clear understanding and intention of
the contributors, the balances were so mingled with moneys held expressly in
trust for the use of the poor that it is not practicable now to separate them, and
assign to each its due proportion."
"The Afaster is of opinion that thle sum of ~847. 14s. 3d., appearing at the
foot of the statement of 1766, is to be regarded as the poor fund of that date, ex cepting items 11 and 12, which he presumes afterwards became part thereof as
b(fore stated."
2. There is a statement (page 4, of the information), not contradicted by the
answers, and extracted from the report of a committee of the society, recordcd
upon their books under date of April 28, 1823, stating that the rent of the
"easterly parsonage-house," usually amounting to about $600.00, was paid
to the "ministers and deacons for interest of moiey borrowed by the society
for the purpose of building the two parsonage-houses, which money was left by
a number of persons at different periods to the ministers and deacons of the
Old South Church, in trust for the benefit of the poor of said c7hurch." This is
the defendants' own recorded claim in regard to this question, as late as 1823.
Could any thing be more decisive in favor of the plaintiffs' present claim?
3. In every instance where this fund is referred to upon the defendants'
books, with the single exception of the report of one committee, never acted
upon, this fund is spoken of in the same, or similar, terms.
Thus, on April 3, 1800, on occasion of the first loan, "The poor of said
society will have as much as they now receive" (pp. 5, 6). And the loan is
upon the express condition, that the trustees "shall at all times be entitled to
receive so much of the rents and income of said stores as shall amount to six
per cent, &c., that they may be enabled to appropriate the same in like manner as the interest of said moneys has heretofore been appropriated, according
to the pious intentions of the donors" (p. 7).
And on May 22, 1809, on occasion of the loan for "parsonage-houses," the
committee say, "that there is in the hands of the treasurer of the society
certain capital stock, the interest of which only is appropriate- to the use of the
poor of the church," and they propose a permanent investment in the parsonage-houses, and "the interest appropriated to the use of the poor may always be
drawn from the surplus of permanent income" (p. 8).
And June 6, 1809, the loan is asked "upon conditions, that the interest be
punctually paid, and the buildings be insured to secure payment thereof" (p. 9).
And the act of borrowing (page 9) recites, " Whereas in times past there
have been legacies, bequests, and donations made to the Old South Church, to
be placed at interest for the benefit (f the poor of said church and of the church
and congregation, and the interest arising thence to be distributed among them
according to the direction of the ministers and deacons of said church, trustees
for that purpose."
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And as to the $650.00 (page 11) received from another charitable society
in 1808, by the very vote of donation, recorded in the defendants' books, it is
provided, " the income of which to be applied to the benefit of the poor of
that church."
Judging therefore from the defendants' own recorded declarations, it will
be impossible to do them the discredit of allowing, that they have ever, until
the present suit, repudiated, or attempted to evade, the full responsibility of
the trusts upon which they hold this fund.
The effect of the lapse of time therefore must be to confirm the claim
which we assert, the acquiescence being all in that direction.
The defendants, in their answers (pp. 15, 23) admit they were liable
for interest upon this fund to the trustees, and that the interest has not been
formally accounted for.
VI.
And in regard to the only portion of this fund as to which there was ever
any question, the sacramental collections,- and that is now removed by the
finding of the Master, - 2 Daniels's Ch. Pr. 1475, 1490,- these repeated acts
and declarations of the defendants through so long a period of time would
otherwise have been important. Thus in Attorney General v. Rochester,
supra, Lord Justice Turner said, "Undoubtedly, if an instrument, or any act
of donation, be doubtful in its terms, contemporaneous usage may be referred
to; and, if there has been a long usage in the application of funds to purposes
which may be warranted upon one construction of the instrument, but which
may not be warranted upon another construction of the instrument, the Court
will lean to that construction of that instrument, provided it be doubtful,
which will best correspond with the mole in which the funds have been for
so long a time applied; but that is the case where the trust is doubtful in its
terms and interpretation." This is all that we could desire to have the Court
do in the present case, if all questions of doubt were not conclusively settled
by the finding of the Master.
The cases are very numerous where similar doctrines have been declared.
Lord Eldon in Attorney General v. Bristol, 2 Jac. & W. 321; same v. Catherine Hall, Jac. 381. Lord Cranworth in same v. Deans and Canons of Windsor, 6 Jur. N. S. 833, 843, " I feel that such a continual usage is not to be
overlooked, when we are trying to discover what was the intention of trose who
founded the charity." If defendants' conduct had all along been consistent
with their present claim, no doubt, as to the sacramental collections, it would
before the Master have been of great weight. But the character of that fund
is now clearly established, both by the defendants' recorded acts and declarations and by the finding of the Master.
VII.
There can be no question that the accumulation of this fund must now be
treated as part of the corpus of the charity; for the Courts sometimes direct
an accumulation.  Attorney General v. Bovill, 1 Phill. 762. They will therefore adopt accumulations already made, and not expend them at once.
15 
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We think therefore that we are fully justified in saying that the Master's
Report has established the fact, beyond all controversy, that the whole of this
fund, with its present accumulations, is held by the Old South Society as a
charitable trust, the income of which is for the use of the poor of the church and
congregation in all future time.
And that this finding is confirmed both by the books and the acts and declarations of the society. It is fair to say, that there is not one entry in the account of this fund upon these books, nor one act of the society in relation
to it, so far as it has any bearing upon the issue, bfor the period of a hundred
years and more, which does not confirmn the finding of the Master, and contradict the defendants' present claim to appropriate this fund, in their own discretion, the same as any other of their private estate.
The history of this fund during all this long period is that of a sacred trust,
to be kept inviolate from all ordinary uses of the society. If they used any
portion of it except for the poor, they borrowed it of the trustees, upon express stipulation to pay six per cent interest, as they would of any stranger;
and they repaid portions of it with interest, or gave recognizance to pay
with "compound interest;" and until within the last few years have always
acknowledged the character and extent of the trust.
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VIII.
We therefore ask the Court for a decree establishing this charity, and directing the money paid over to the trustees according to the stipulations of
the society when they borrowed it, and that it be referred to the Master to
settle a proper scheme for the expenditure of the income.
ISAAC F. REDFIELD and TUXBURY  & CROCKER,
Counsel.
DEFENDANTS' POINTS AND AUT'HORITIES.
This is a bill in equity, to compel the defendants to account for certain funds
alleged to have been given to the ministers and deacons of the Old South
Church for the benefit of the poor of said church and society, aid loaned by
the ministers and deacons to the Old South Society, and misappropriated.
There is no allegation that the ministers and deacons have refused to supply
the wants of the poor, or that those wants have not been amply supplied.
The complaint is, that the funds alleged to have been given for the poor have
been permitted to remain in the hands of the Old South Society, and that no
separate account of them has been kept (Bill, p. 4).
The answers admit that certain sums were given to the church, or the ministers and deacons, the interest of which was to be appropriated for the poor of
the church; and also certain other sums which were to be used for the poor
of the church without restricting such use to the interest (Answers, p. 20).
They also allege that they have appropriated all funds given them for the
poor to that purpose; that certain sums were loaned to the society, but that
the society have always paid yearly a sum for the poor more than equivalent
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to mneet the interest of any sums given for that purpose.  That the arrangement between the church and society by which at first the society paid the
annual rent of one house, and afterwards six hundred dollars per year, for
the use of the poor, had subsisted more than half a century, and been acquiesce(1 in by all parties, and ought not now to be disturbed. The case was
submitted to a Special Master to report to the Court all matters pertinent to
the issues raised on the bill and answers.  This report has been mele, to the
conclusions of which exceptions were taken; and the case now comes before
the Court on the bill, minus report and exceptions.
I.
No case is made for the action of the Court upon the information of the
Attorney General.
The allegation is, that the ministers and deacons of the Old South held for
the church a fund for the poor of the church, which has been permitted to be
misappropriated, by not keeping it separate and apart firom all other funds.
Suppose that all the requisites necessary for to make a public charity, and
to justify the interference of the Attorney General, exist, still it is a charity
to be managed according to the discretion of the ministers and deacons and
church.  They are a corporation to take, hold, and manage the fund, and use
it at their discretion for the poor. The whole power is with them. No one
else has any right to interfere in the exercise of that discretion, while it is admitted they have exercised their discretion and judgment in reference to the
objects and purposes for which the fund was given them.
Parker v. May, 5 Cush. 351. Attorney General v. Foundling Hospital, 2
Vesey, jun. p. 42.
It is also submitted that a fund held " for the poor of the church" is not a
public charity in the sense of the law. The persons for whose benefit the
charity was established were certain and well-defined.  There was no uncertainrty or indefiniteness as to the objects of the charity. They were the poor
of the church; and those of the church who were poor were to be ascertained
by the ministers and deacons.
Attorney General v. Federal-street Meeting-house, 3 Gray, 1.
II.
On the facts alleged in the bill and answers, and foun(l in the Master's
Report, the bill cannot be maintained certainly against the Old( South Society.
The bill seeks to set aside an arrangement made between the church and
society in reference to the fund in question half a century ago, and which has
been acted upon, and acquiesced in by all parties, up to the time of bringing
is bill.
The statute of limitations need not be pleaded. It is quite sufficient, upon
the authorities and on principle, that all the facts upon which the application
of the statute must depend should be set forth in the answer. A demurrer
may be taken, even where the bill itself makes a case within the statute. In 
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this case, all the facts upon which the application of the statute depends
appear by the bill and are set forth in the answers, and the defendants both
claim that the state of affairs so long settled and acquiesced in should not be
disturbed (Monroe, pp. 15, 16, 23, 24).
Bogardus v. Trinity Church, 4 Paige, 197.  Mit. Eq. P1. 259.  Harpending
v. Dutch Church, 16 Pet. 486. Hubert v. Trinity Church, 24 Bent, 595.
Dunlap v. Gill, 4 Yerger, 96.  Forster v. Hodgson, 2 Vesey, 183.
Here the bill and answers both set forth the fact, that, in 1800, a part
of the fund was loaned by the church to the society, which the bill claims has
not been repaid, or no interest paid since 1807. The report of the Master
also finds the same fact; nor is it claimed that there has been any promise or
undertaking on the part of the society which would take the case out of the
statute, during the half-century that has elapsed since the loan.   Now,
clearly, in reference to the society, they cannot be called on at this time to
pay this debt, if one existed. No trust attaches to this money in their hands,
as between the church and society it is but an ordinary loan of money.
Attorney General v. Rochester, 5 DeG. M. & S. 797.   Same v. Beverly,
6 DeG. M. & S. 268.   Same v. Bristol, 2 Jacob & W. S. 321.  Same v.
Payne, 27 Beavan, 168. Marjoran v. Attorney General, 5 H. of Lord's
cases, 1.
So in reference to the loan of 1811, nothing is ever alleged to have been
paid upon it as a loan since it was made. An arrangement was made by which
the rent of a house was paid over, and afterwards six hundred dollars per year,
which arrangement we claim cannot now be set aside, after so long an
acquiescence.
But at any rate, as to the balance found to be unpaid by the Master on the
first loan of five thousand two hundred and forty-five dollars, and the three
items of interest therein, amounting to four thousand four hundred and fiftysix dollars and forty-eight cents in 1811, it is not claimed that since 1811 any
thiing has ever been done to revive that debt; and the society cannot now be
called on to repay it with interest upon the ground that the church held it for
certain charitable purposes.
III.
Upon the facts stated in the bill, and found by the Master, we claimn that
after an acquiescence of all parties in interest for nearly half a century, and
without any complaint that the alleged objects of the charity, the poor, are
injured, the Court will not interfere with and disturb the arrangement made by
the church and the society in reference to the administration of the fund in
their hands.  The bill claims that the poor-fund in the hands of the ministers
and deacons included all that was called " church stock," and which was made
up, not only from legacies for the poor, but also from sacramental contributions,
and sums received for the use of the palls. The answers deny that the portion arising from the two last sources formed any part of a poor-fund, or that
they were given for that purpose.  The Master has reported a large number
of facts bearing, upont that question, floi' which he has arrived at the conclu
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sion that the sacramental contributions, and sums received for the use of the
palls, became a part of the poor-fund; but certainly it appears to be a matter
of doubt, and very difficult to be ascertained at this time, whether the poor-fund
included the whole of the church stock from 1800 to 1811. Now it is admitted
that an arrangement was made by which at first the society were to pay the
ministers and deacons the rent of one house, more or less, as an equivalent for
the interest of the fund that belonged to the poor, and that this was done
from 1811 till 1845, when the fixed sum of six hundred dollars per year was
substituted for the rent.
In view of the fact that the parties to the transaction then knew what the
poor-fund was better than any one can now determine it, and that no bad faith
or fraud is alleged or pretended, we claim with entire confidence that the
arrangement so made between the ministers and deacons and society cannot now be inquired into and set aside; because it was an arrangement competent to be made by the first party as trustees, in the exercise of their discretion in behalf of the church; and because it is to be presumed, in the absence
of all testimony to control such conclusion, that they made the best arrangement they could make under the circumstances.
The ministers and deacons for the church had full power to invest the fund
in their hands, grantiig it was all a poor-fund, according to their judgment
and discretion.  They do so, by placing it so that they are to receive the rent
of a house, instead of interest from a corporation whose credit was undoubted
they receive this rent, everybody acquiescing, for thirty-four or five years,
and then, instead thereof, a yearly sum equal to the average rent of the house,
for twelve or thirteen years more. Can it now be claimed that this arrangement, so long(r acted on, can now be set aside?
From aught that appears, this was the best arrangement in reference to an
investment of the fund that could be made.   It is very doubtful whether, if
an attempt had been made by the ministers and deacons to keep the fund in
their own hands, they could have realized so much for the forty-seven years;
or whether, at the end of that time, the fund might not have been mostly lost
by the great fluctuations in business and values.
Therefore we claim on the admitted facts in this case, without now discussing the question whether the whole or what part of the fund called "church
stock" was a poor-fund, and however that may be decided, that the Court
will not interfere with and open an arrangement made and acted on fornearly
half a century without interference or objection from any one.
Authorities cited to the second point. The Dublin case, 38 New Hamp.
R. 459.
IV.
But upon the bill, answer, and the facts reported by the Master, the poorfund as reported by him is too large, and includes sums that form no part
of it.
This fund is called the "church stock" until after eighteen hundred. It is
nowhere intimated up to that time that it is a "poor-fund;" on the contrary, 
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the name given it, and the report made in that year, show it was a fund
where all the moneys belonging to the church were kept. The report finds
that certain sums were given to the church the interest of which was to be
expended for the poor, and certain other sums without any such restriction;
which last were undoubtedly disbursed at about the time of their reception.
Those sums given the interest only of which was to be expended formed a
part of the church stock, the interest of which, or a part of which, was disbursed (Report, pp. 11 and 12).
Down to the present century, then, no expression is used to indicate an
exclusive appropriation for the poor.   On the contrary, the statements of
1761 and 1766 indicate what portions are for the poor, and what for other
purposes. So the report of the committee of April 18, 1800 (Report, p. 6),
to "inqutire into the state of the church funds, and to endeavor to find from what
source they have arisen, and the intention of the donor's," clearly indicates, that
at that time there had been no appropriation of the whole fund to the poor,
or that it was so understood; as they were appointed to find out from whence
it had arisen, and also the intention of its donors. They report its sources,
making it in 1766 ~830. ls. Od., of which ~429. 10s. 2d. was given for the
poor, and ~451. Os. 10d. was derived from sacramental contributions, use of
the palls, and gifts to the church, without any object being designated; that
is, in 1766, over half of the fund was not given for or appropriated to the poor.
In the vote of May 11, 1800, just after this report had been made and accepted, these funds are not alluded to in any way as appropriated to the poor
exclusively; on the contrary, taken in connection with the report just made,
the contrary is recognized.  Six per cent interest is ordered to be paid to
the ministers and deacons, so that they may appropriate it, not to the poor
exclusively, but as it had been appropriated theretofore, according to the pious
intentions of the donors; that is, a part for the poor, and a part for general
church and religious uses.
The vote of April 13, 1807, was the first one speaking of this fund as one
for the poor; and the terms used in that vote are not inconsistent with the
fact, that the fund in question was for other church purposes, as well as for
the poor exclusively. As we have seen before, a large portion of it was
for the poor; and it might, as a designation, be called the "church's fund for
the poor thereof," without excluding, necessarily, the fact that it was also a
fund for other purposes. 
At any rate that vote does not, and does not purport to, make  any appropriation of the fund; it merely describes a fund then existing, and we have
seen that up to that time there had been no recognition or appropriation of
it as exclusively a poor-fund.   Besides, this was the vote merely of the
society, and not of the church; and they could not, even if they had attempted
it, without the assent of the church, have altered the legal character of the
fund.
The vote also of May 22, 1809, is open to the same criticism; it speaks of
a fund in the hands of the treasurer, the interest only of which is devoted
to the poor. Now, this again is but a description of a fund by reference to
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the main purpose for which it was used, and is by no means inconsistent
with the fact that a portion of it might be used for other purposes; and, what
is more important, it was a vote of the society in reference to a fund not belonging to themselves, but the churchI. It is to be remarked also, that by this
vote they recognize the fund the interest of which belongs to the poor as
but eleven thousand two hundred and fifty dollars, the interest being six
hundred and seventy-five dollars. It seemed, then, to have been ascertained
that the other part of the fund had not been appropriated for that purpose.
The only vote of the church upon this subject is that of June 6, 1809
(Report, p. 9), where no intimation is given that the church considered
this fund exclusively as a poor-fund; on the contrary, they request the trustees
qf certain funds placed in their hands to furnish a certain amount to the
society.
In the December following, the ministers and deacons agree with the society
to furnish fourteen thousand dollars to build two parsonage-houses. They
recite the fact, that there have been legacies and donations to the church, to be
placed at interest for the benefit of the poor, and the interest to be distributed among them, which was strictly true, as appears by the statements of 1761
and 1766, and the report of 1800; but it also appeared by the same statements and report, that but half the church stock arose from such legacies
and gifts.  This recital certainly does not give the whole fund any exclusive
character as a poor-fund, nor does it attempt to do so. Even if it did, the
ministers and deacons could not alter or change the legal character of the
fund in their hands.
These are substantially all the facts, except that the church funds were
all kept together as "church stock;" from which it is claimed that the whole
church stock was a poor-fund.
If it was all a poor-fund, then it must have become so either because the
isutms of which it was composed had been given for that purpose, or because
those to whom the whole fund belonged appropriated it to that use.
In this case, less than half the fiund in 1766 was given for the poor; the
rest was under the control of, and belonged to, the church,- for, as we shall
see hereafter, it cannot be claimed that the sacramental contributions were
devoted to any one object.
That portion of the fund, then, arising from other sources than gifts for
the poor, more than half in amount, in order to become a poor-fund must
have become so by the action of the church, to whom it belonged.
Now, there is not offered a single vote of the church making any such appropriation; on the contrary, all their acts are inconsistent with such an
appropriation. They have, for nearly half a century, acted upon the ground
that there was no such appropriation by them.
The votes of the society, of 1807 and 1809, even if they had undertaken,
which they do not, to make such an appropriation, could have no such effect;
because the society - the congregation - had not a particle of authority to
act in the matter.
So of the recital of the ministers and deacons. If they had undertaken to 
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fix the legal character of the fund, and devote it to the poor, instead of reciting
how a large part of it was obtained, it would not have had the slightest effect,
for the reason that they had no power to do it; the church only had that
power.
There is not claimed to be the slightest evidence that the church ever voted
or acted in reference to such an appropriation.
On the contrary, it is evident the church never intended to make such an
appropriation, and never supposed they had, for these reasons:   First, They caused separate accounts to be kept of several of the legacies
given them for the poor, of the interest received, and the persons to whom it
was distributed, long after 1766; one being kept up till 1791. This certainly
is inconsistent with the church considering the whole fund a poor-fund, for
then no separate accounts would be necessary.
Second, The church used this fund for general church purposes and objects
other than supplying the poor, at their discretion; they loaned the society,
which was never repaid, ~192. Os. Od., to help pay the salary of the minister.
After the discontinuance of the sacramental account in 1789, sacramental
expenses, expenses of a delegate, cost of putting the church in mourning,
candles for lighting the house, were charged to this fund; which facts are inconsistent with its being exclusively a poor-fund.
Third, The inquiry made by the committee to ascertain the sources of the
fund, and their report, are utterly inconsistent with the claim that the fund
was then a poor-fund exclusively.
Fourth, The subsequent action of the church and the ministers and deacons, in permitting the whole fund to go into the hands of the society upon
the payment of interest, or about one-half of it, for the poor, which has continued for nearly half a century, is inconsistent with the whole fund being a
poor-fund.
Fi/fh, The action of the committee of the society in their report of December, 1809, which was accepted, sets forth the fact that the whole of the
"church stock" did not originate from the donations of certain persons,
and was not therefore a "poor-fund."  That report sets forth the fact, that
the five thousand two hundred and forty-five dollars and twenty-one cents,
before advanced for the stores, was not a poor-fund, but arose from other
sources than gifts for that object; and so, that there was no indebtment to
the ministers and deacons on that account. From the fact, that from this
time all traces of the five thousand two hundred and forty-five dollars and
twenty-one cents, and the item of interest, disappear from the accounts, no
payments for either principal or interest being paid or demanded, and no account being kept of it, - and this having been acquiesced in for nearly half
a century, - shows that the church and society both accepted the result arrived at by the committee, and acted upon it (Report, p. 10).
It certainly cannot be claimed here, that the sacramental contributions, or
sums received from the use of the palls, were originally contributed for the
poor exclusively, or that they were made with any condition attached. The
answer denies such fact, and alleges that they were made for the benefit of
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the church, to be disposed of as the church saw fit.  Nor does the report find
that they were made originally for that object (Report, p. 11).  They can
only be made a poor-fund, then, by the action of the church; that is, the
church, having the exclusive control of the sacramental gifts, with the right
to appropriate them as they pleased, could appropriate them for supplying
the wants of the poor. And, for the sake of the argument, suppose such had
been the appropriation by the church, - and that is as strongly as it can be
stated for the complainant, - the money still remains in their hands. It is not
the case of their passing it out of their hands into those of trustees, when it
would be beyond their control; but, while the money remains in their own
possession, they can change the appropriation of it at their discretion, and no
one can interfere.
The case is no stronger than would be that of a rational person who established a certain fund for the poor, in his hands, keeping it separate from his
other property, and applying all its income, except what was needed for the
poor, to add to it. Very clearly, such a fund would at all times be within the
control of such person, to discontinue it, and apply it to any other use. So
in this case, if the sacramental gifts were ever set aside as a poor-fund by
the church, they still remained in the possession of the church, and they
could apply them to other purposes, as they very clearly have in this case,
more than half a century since.  This would seem to be a perfect answer to
the attempt after this lapse of time to set aside the last appropriation, and
compel the church to adhere to their first application of the funds.
V.
The conclusion of the Master was clearly wrong in including the sacramental stock, and sums received for the use of the palls, in the poor-fund, upon
the facts found. 
In the first place the answer expressly denies that the sacramental contributions are expressly for the use of the poor; but, on the contrary, claims
them to be gifts to the church, without conditions.
Then there is no proof offered of any custom or rule among Congregational
churches to that effect; and the facts reported here, so far from justifying the
conclusion, establish the fact of its incorrectness.
It is admitted that there was no act'of the church expressly appropriating
the sacramental contributions to the poor, but it is inferred from the conduct
of the parties.
In the first place, the fact that all church expenses were paid out of the
fund. as well as the expenses of conventions and delegates; then that other
payments were made, like those appearing on page 5 of the report, - show
that the church had the most absolute control of the fund.
The fact, too, that occasionally a part of the contribution was expressly
designated by the contributor to be for the poor is irreconcilable with the conclusion that the contributions without such designation were not made free of
all conditions.
The vote of the church in 1849 to discontinue the collections, because such
16 
1 oo')
discon.tinuance would not hurt the interests of the poor, is no evidence to
prove that they were not entirely at the disposal of the church.  They were
undoubtedly applied for the benefit of the poor, but no such use was made
the condlition of the gift.
Nor does the borrowing from the fund to pay the clergymen's salary lead to
any such result. The salary was paid by the society, and not out of this
fund; the vote onlv indicates that those whose duty it was to pay the clergymen's salary should repay this sum.
This case is no stronger in favor of the claim of the complainants than one
which has been passed on by this Court. In the case referred to, many of
the facts upon which it was claimed that the sacramental gifts were devoted
to a poor-fund were almost exactly like those upon which the same claim is
ma(de here; but the claim was disallowed by the Court.
Parker v. Iay, 5 Cush. 357.
Nor is there any trouble in separating what was given for the poor from
what was not so devoted; accurate accounts are kept of the disbursements to
the poor, and separate accounts kept of the interest received firom certain of
the legacies, and paid out on their account, down to 1791, so that an account
substantially correct can be arrived at. Besides,-the committee of the society
say in 1809 that they had made such separation, and that the five thousand
two hundred and forty-five dollars loaned to the society in 1801, with the
interest thereon, arose from funds not given to the poor. This report has
been acted upon and acquiesced in for more than forty years by both parties.
If that separation thus made and acted on is adopte(d and adhered to, the
matter becomes one of easy solution.
The ministers and deacons loaned in 1811, as appears by the report, twelve
thousand seven hundred and eighty-three dollars and seventy-five cents; the
MIaster has added to that sum the amount loaned in 1801, and interest on it,
amnounting to nine thousand seven hundred and one dollars and forty-eight
cents; and this has swelled up the sum due the poor-fuhnd to twenty-two thousand seven hundred and ninety-seven dollars and eleven cents on the 1st of
January, 1811.
If the sum then advanced is taken as the poor-find, - viz., twelve thousand
seven hundred anl(1 eighty-five dollars and seventy-five cents, which is certainly
giving all to it that can be aske(l,- it becomes easyr to ascertain the amount
of that firnd to the present (lay.  If the arrangemenit imade'is to be set aside,
which we claim ought not to be done, - takiyng that sum with the amount
of interest, and deducting the payments made by the (church to thle poor,
youL have the present amount of the fund.
And a sum so found, it is submitted with great confidence, is the largest
sum that cain under any circumstances, after an acquiescence by all parties
for niiearly half a centurv, he (decreed to the poor-fund.
,J. G. A,IBOTT, for Defendants.
ik
The  Iaster's Rep)ort makes the Old South Society indebted to the poortuId on the 1st of January, 1861, for the sumA of' $55,)6741.37; which result
ii a((ounted fobr in the fbllowino' manner: -
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Certain stocks and obligations were loaned the society (under special conditions) by the trustees of the poor-fund, for the erection of five stores upon
a portion of the land held in trust from M s. Norton, as follows: -
3 per cent stock...
ttinkley's bond...
Deferred United States stock.
Massachusetts State notes.
51 United States stock. 
40~ shares in Union Bank 
3 per cent United States stock
8 per cent United States stock
$2,406 40
135 156
53 41
617 40
850 00
412 00
102 03
645  00
$5,221  4 0
The above when sold realized to the society $5,215.00.  These assets cante
into possession of the society as an investment of a part of the fuIi(ls of
the poor-fund, precisely in the same manner as that of the MIassachusetts
Bank stock.
5),24)5  00
For prepaid interest on monteys borrowed of a[tssach tsetts Bank,
and charged to poor-fund, and not repaid.
amount paid for building parsonage-houses.1
of United States stock......
compound interest on $5,245.00 as per vote Nov. 17, 1807.
Jan. 1, 1811.
For interest on 55.245.00 and $479.46 equals $5,72-1.46 fioln
April 1, 1807, to date....... 
interest on 7 bank shares sold M;y, 1810, to date. 
' 7  "    "       "  July 1, 1810, to date. 
i;.. "     whole sum, principal and interest, from Jain. 1,
1807, to Jan. 1, 1864.......... 
62,109 99
$84,907 10
Cit.
1860. 
By amount of rent received from  1830) to 1860 from parsonat-e      houses, when vacant by death of Dr. Eckley, as per books, $29,232 73
$55,674 37
To which is to be added, to make up the present
the fund which should be in the hands of the mi
deacons, trustees -
4 shares Massachusetts Bank...
Loan to Massachusetts Life Insurance Cotipany.
$1,0()O  O0
1,000  00
2,000  00
. *             5$7,6 74  37
Cash balance oni haind Jan. 1, 1861
4 I-'I)
12,'33
6,5 0
2,195
.i &3
7 5
0 0
1 2
1,781 ,O
180 9(i
1 3 0 9 — ) 
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It will in the above account be seen, that, after the conscientious restoration
of the compound interest on the amount of $5,245.00, intending to carry out
in a degree the bargain entered into when the money was borrowed in 1800,
then earning nine per cent, no more than lawful interest is calculated, and
yet to what a large sum it comes in 1861! Assuming therefore that this
had continued at nine per cent, to what a sum would it have amounted!
Add to this the amount received by the society under their management, and
the riddle is at once solved why the property now in their possession, including
the meeting-house, is estimated at seven hundred thousand dollars.
In this answer it is stated, that there has been distributed to the poor of the
Old South Church (the poor of the congregation not being mentioned as recipients), from 1800 to 1860, as appears from the books of the treasurer, an
amount, set forth in sixty items, of $49,029.64.  A reference to the treasurer's
book will show that there was received during the same time $51,009.59,
credited to the following sources, viz.:
To income received from 1800 to 1813, from bank stock and
notes...............  
" balance of sacramental account fbr same timne                          
For lighting Old South Charity Lectures.
To candle money taken out of quarterly charity                             0
amount Thanksgiving collection......
rent of meeting-house cellar.....
candle money received from Chlarity Sacramental Lectures,
sundry items.........
interest from bank stock and notes.....
contributions received from sacramental celebrations..
quarterly charity contributions, and interest on fund belong    ing to that charity........
rent of parsonage-house received from 1813 to 1860, paid
as interest for money borrowed of poor-fund...
29,232 73
$51,009 59
In the above statement, the only items of money not directly belonging to
the poor were the rent of the parsonage-house (which, in reality, as far as it
sufficed to pay interest, was theirs), the rent of the cellar, and that proportion
of the light-money paid by other associated societies belonging to the Charity
Lecture for their part of the expense incurred by the Old South Society in
lighting the meeting-house on charity-lecture nights, as well as the monthly
preparatory ones.  In fact, therefore, nearly the whole of it belonged justly
to the poor, and it became the duty of the Old South Society to distribute it
to them.
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$8,229 99
691 53
38
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50
00
89
00
150 00
4,589 46
3,389 3 7
4,505 62
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CHAPTER X.
Rescript and Final Decree.
In January, 1867, the Court made their decision in the case, and
filed a rescript of their reasons therefor, a copy of which is as
follows:
"The gift of Dr. Sewall, and the various bequests stated in the Master's
Reports for the poor of the town, or of the parish, or of the church, were
clearly public charities, to be appropriated by the ministers and deacons, according to the intention of the donors.  But the contributions are not shown
to have been so exclusively and absolutely devoted to the poor as to be impressed with the character of a public charity. The appropriation, fromi time
to time, out of such contributions, for the expenses of administering the sacrament, of the expenses of delegates of the church, &c., were according to commnon usage. These payments, as well as those for lighting the church, and
towards the salary of the ministers in 1747 (which does not appear to have
been refunded), tend to show that these contributions were not considered or
treated as having been made or devoted exclusively for the relief or benefit
of the poor.  The reasons assigned by the decision in 1849 for discontinuing
X uch collections only tend to show that the sums so collected had been  annually given to the poor.  It is to be presumed that the small portion of them
specially designated by the donors at the time of contribution as intended
for the poor were immediately so applied. The mingling of the fund for
the poor with the other funds of the church does not entitle the trustees of
the poor to the whole of the church fund, there being evidence by which the
amount of each fund can be approximately ascertained. Assuming, as most
favorable to the claim made in behalf of the attorney general, that the "'1 oor and
Charitable Fund," and the fund for the support of the widows and fatherless
children of the ministers of the church (amounting together to ~t66. 19s. 2-d.),
are to be included in the fund for the poor derived from bequests and gifts,
and amounting to ~501. Os. 112d.; the statement on the church books in 1766
of the "' church stock," shows that at that time the charity was entitled to the
sum of ~568. Os. 1-41d.; and this, the "sacramental stock" (~186. 19s. 54d.),
and the interest accrued thereon,'amounted to the sum of ~306. 14s. 1-d., and
the whole church stock ~874. 14s. 3d. This last sum was therefore to be divided between the two funds in the proportion of those sums, ~568. Os. 11d.
and ~306. 14s. 14d.  The statement of 1766 shows a larger proportion to
41 
126
the charity than the report of the committee in 1800. In the latter year the
whole church stock, estimated at the par value of the securities in which it
was thus invested, amounted to the sum of $16,062.71, and of this the market value was something more.  Even if we assume its whole value in 1800
to have been nearly $20,000, the poor-fund appears to have received about
its proportion in the sum of $12,783; this was invested in the parsonagehouses erected on the land of the society in Milk Street, under the agreement
of the ministers and deacons of the society. If thre transaction in reference
to the funds between 1800 and 1809 are followed out, the result would be
substantially the same.  This sum of $12,783.75 must therefore be taken as
the principal sum belonging to the charity, and invested in said estate at that
time. The payments by the society, and the receipt by the ministers and
deacons, in —lieu of the interest on this sum, of the rent of the easterly parsonage-house from this time annually to 1845, althlou,gh for a greater part of
this time less than such interest computed at six per cent would have been,
must, after so long a lapse of time, and in the absence of any evidence of bad
faith or unreasonableness in the arraugements, be d(leemed a substitute for,
and a satisfaction of; such interests. From 1845, when the payment and receipts of such rent ceased, the charity is entitled, to the time of filing this bill
in 1859 and since, to annual interest at the rate of six per cent annually,
deducting therefrom the annual payments of $600.00 made by the society to
the ministers and deacons since 1845.  The principal sum of $12,783.75,
with so much of the interest thereon as remains unpaid, together with the
further principal  sum  of $1,947.50  belotgiig to the charity, admitted to
have been in the hands of the treasurer in January, 1801, with interest
thereon to d(late of the decree, will constitute the amount due to the charity.
"A decree may be entered for the payment of this sum, when computed, by
the society to the ministers and deacons of the church, to be held by them
for the use of the poor.  Inasmuch as the intermingling by the defendants of
the funds of the charity into these funds has afforded grounds for the infoirmiation, and the information is sustained in part, the costs incurred in support
of it, taxed as between counsel and client, are to be paid out of the'charity,'
and the defendants will bear their own costs."
In accordance with the foregoing rescript, the following decree
was entered in January, 1867, finally disposing of this case, which
had then been pending for seven years andl  a half.
-4
FINAL DELCIEE.
This case caile on to be heard before the Court upon the Bill,
Answers, and MIaster's Report, and was argued by counsel; and
thereupon, upon consideration, it was finally ordered, adjudged,
and decreed as follows:  That there is a public charitable trust of the character described
in the information, to the amount of $18,291.27; and that the same
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is hereby establishedl for a perpetual public charity for the benefit
of the poor of the church and congregation connected with the
Old South Society in Boston, under the direction and control of
the ministers and deacons of the Old South Church in Boston.
That $,()000.00 of said fund is now held by the treasurer of said
Old South Society for said ministers and deacons of said Old South
Church; that the balance of said trust fund, viz., $16,291.27, is
now in the hands of the Old South Society in Boston, one of the
defendants, said SumT being the amount loaned by the ministers an(l
deacons to said society under the agreenelent of said ministers and
deacons with said society, of the d(ate of December, A.D. 1809, set
forth in the Information and Master's Report, together with the
interest thereon which has not been paid by said society heretofore;
and that said sum of 816,291.27, in the hands of said Old South
Society, and said sum of $2,000.00, held by the treasurer of said
society for said ministers and deacons, be forthwith delivered and
paid over to the ministers and deacons of the Old South Church,
the lawfuil trustees of the same, to be administered by them according to the terms of the trust as above stated.  That the sum of
8739.40, taxable costs in this suit, and the sum of $1,750.00, for
counsel fees, in behalf of the plaintiff, be paid out of said fund by
the said trustees; and that the said defendants bear their own costs. 
CHIIAPTER Xl.
Poor-fund as a Public Charity. - Regret at Small Amount awarded. - Deacons' Book
Account. - Accounts from 1708 to 1755. - General Accounts. - Extracts from Old
Accounts of the Church. - Ministers' Pay. - Collections and Assessments on Pews.
- ~192 Loan to Ministers. - Pious and Charitable Fund. - Thomas Hubbard and
William Phillips, Sen.- Discontinuance of Sacramental Collections. - Mingling of
Funds.-  Old South Stores. - Eckley and Huntington Parsonage-houses.- Mrs.
Norton's Real Estate Gift. - Accounts of Pious and Charitable Fund. - Church
Stock of 1761-1766. - Particular Account of the ~186. 19s. 8~(/.," Sacramental Bal  ance," and also of the 1' Interest, ~119. 14s. 8-d., Account." - General History of the
Poor-fund.- Parsonage.-house Rent.- Responsibility of the Old South for the
Whole Fund.-  Utter Uselessness of the Decision as to the True Amount due the
Poor.
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The permanent establishment of this institution as a public
charity is a source of much gratification to its friends, for the reason
that it places it more immediately under the guardianship of' the
public at large than it has been heretofore; while, at the same
time, it cannot but be regretted that the whole, or a larger part, of
the amount of property claimed under the award of the Master,
Henry W. Paine, Esq., could not have been consistently awarded.
The great diference in amount existing between this award and
the one finally received by the trustees induced a desire to respectfully examine into the presumptive evidence which had so much
weight in forming the character of this decision. Believing therefore that one of the surest means of arriving at the true intent and
meaning of the acts of those of a by-gone age is to be derived
from their own records of them, to those records we have resorted,
and have found the following resu         lts: - 
The  Old South deacons' book of accounts, commencing 1708,
contains a record of the monthly collections received from that
portion of the sacramental celebration called the offertory for the
poor, and appears to have invariably been the record, also, of all collections which were marked by the donors for special destination, as
well as all sums of money bequeathed by will or otherwise for the
present or future use of the poor. These sums, together with the
balance of what remained of the monthly collections after the expenses attending the ordinance were paid, were devoted to the
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relief of the f)oor wh-ose names Avere recordled.  This account continned from 17(!8 to 1755, -  for forty-seven years,-  when it was
settled with a committee appointed fbor the purpose.  The following
analysis of it is presented, for its curiosity as well as usefulness in
the present case:
170s,                                 ~. s. (/.:1749,
July 1Y, A bond of Capt. Wiiams,.Jully  Cash distributed 
and cash in sniidry bass                   Cash paid for wine
at Capt. Hull's,            95  8 5        Cash paid for bre
Cash received  for sundry                   (,Cashl for small re
contributions,            7,543  1 0       Cash, ordination 
Cash  received for special                   Cash lent out of t
contributions,              19  0 0          July 6, 1747, to
Cash received fromn legacies                   deficiency of ou
of eight persons,          183  3 0          as  per the  v
Cash, exchanging silver for                    church,
paper,                       7  7 0        Cash fiorold teno
Cash received for wine fir-                  Casli for stundries
iished for othler than sa-                 Cash  for silver 
crament,                    12 14 s          der S. More's M
Cash received for oll tenor                  Amount of error
note,                       20  0 0          1711,
Balance of accou
Old tenor,...,;7,880. 14s. 1,d.l Old tenor,..
L. of  ( 6.
to poor,   2,813 19  11
le,         3,508 16 10
-ad,          112 3   4
p)airs,          2  8  0
of't-rministers 137  3   0
this stock to
pay off the
ir ministers
ote of the
192  0   0
r bills, note, 360  0  o
s,               6   5 7
tankard  ulirvill,         30   8  0
r in account
1 D   0
nt on  hand, 716  9   5
Contemporary with the sacramental accounts was the church
stock account, wherein the legacies and other gifts to the poor were
registered, and the balances of the sacramental collections carried
to the criedit of the poor-account.  Also, another account of the expense of building the meeting-house, and raising the funds, as well
as a general parish-account of the moneys raised by collection for
salaries of ministers, repairs of their houses, woodl, and all other
parish expenses, until 1745, when a tax was laid on the pews, to
defiay the salaries assessed and to pay for the repairs.  A  reference
is here made to some extracts from the oldest church records, to explain the mode in which the business of that day was done: -.
"1705. Subscription taken for new parsonage-house.
1719. It is just and reasonable that such persons as enjoy the privileges of
the pews and best seats in the meeting-house do contribute agreeablyto support the worship of God there.
1725. Collections on Fasts and Thanksgivings for pious uses among the
poor.
1728. Subscription for a new meeting-house.
1733. Subscription to pay balance ~469. 18s. 7d. due on new meetinghouse, wood for pastors, and paving and posts round the meeting-house.
1735. Contributions to enlarge ye ministers' pay, their allowance made
by the church falling short.
1737. Treasurer Osborn received at sundry times ~13,029. 18s. 9d., of
which he has paid ~12,987. 7s. 8d., balance ~42. lls. Id.  Received ~30.Os. Od., for cellar rent of Capt. Williams.
17
;C7,880. 14s. 1(1,. 
30o
1737. Collected for Revs. Mr. Bass ~1. Od. Os., Torry ~4.19s. Od., Cotton ~3. Os. Od.
1738. Pious and Charitable Fund established.
1738. Collection to be taken to be divided equally between the pastors.
1738. Widlow and Fatherless Children of the Pastors' Fund proposed.
1738. Collections for Widows' and Ministers' Children Fund.
1738. Collected for Messrs. Bass ~1. Os. Od., Torry ~1. Os. Od., Carpenter
~1. Os. Od., Callender ~6. Os. Od.
1738. Collection Fast ~85. 2s. 2d.
1738. Gave out of the Pious and Charitable Fund to Cotton and Torry
for preaching, ~20. Os. Od.
1739. Appropriated to Ministers' Widows Charity Fund,           ~5. Os. 0od.
Pious and Charitable           "            5 0  0
Bass and Torry,                             2 0  0
"   Nurse Kenny,                                 1 0  0
1740. Weekly contribution for ministers' support.
1740. Collection, charitable and pious uses,                     5  0  0
1741. Collection for sufferers by fire at Charleston, S.C.
1742. Collected for charitable and pious uses,                   5 0  0
1743. Collected        "       "       "                        4  0  0
1744. Collected        "       "       "                        5  0  0
1745. Collected        "       "       "                        5  0  0
1745. Collected for sufferers taking Cape Breton; contributors to mark
who the money is for.
1745. Pews to be assessed a weekly tax, and the owners obliged to pay
pro-rata assessments for repairs.
1747. Collection for Pious and Charitable Fund.
1748. Pew-tax altered by committee.
1748. Collected for Charitable and Pious Fund,                 ~15. Os. Od.
1749. Collection to repair Dr. Sewall's house and meeting-house.
1749. Collected to pay debts and salaries.
1749. Collected for Pious and Charitable Fund,                 10  0  0
1750. Collected      "              "                          10  0  0
1751. That ye contributors be requested to mark the donations for the
purposes intended.
1754. Coli. Ch. and Pious Fund, ~5.  Os. Od. 1757. Col. do. ~10.0 Os. 0d.
1754.      "             "        4  10  0  1 1758.  c"   "    15 0 0
1755       "             "        7  10  0   1759.   "   "    15 0  0
1756.      "             "       10   0  0   1761.   "   "    15 0 0
1759.      "  for fire in Boston.
1761. Assessment on pews, and subscription to rough-cast the minister's
house.
1762.  Coll. Ch. and Pious Fund, ~15.  Os. Od. 1765. Coll. do. ~15. Os. Od.
1763.      "             "        19 19   0   1766.  "   "    2 5   0
1764.      "             "        17  5   0
1766. Pew-assessment and subscription asked for payment meeting-house
repairs.
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By the analysis of the long account firom 1708 to 1755, fortyseven years, we are enabled to obtain the exact amount of all expenditures that do not generally come under the head of sacraniental expenses.  After this time tile lnet balance alone was paid
to the poor.
Ill the examination of this portion of the "resc(ript," the ~192.Os. Ocl. loan for paiyment towards the salaries of the  ministers,
bears conspicuously upon  the  question whether "the collections
were so exclusively and absolutely devoted to the poor as to be
impressed with the character of a public charity." There are certainly strong proofs in affirmation of such an opinion, among which
is that the "church stock," " sacramental stock," and Pioius and
Charitable Fund accounts, and numerous side accounts of the legacies, their investments, and expenditures for the poor, are ilnvariably kept exclusively fiee (with few slight exceptions) fromn all other
parish matters until 1800.  And more esplecially do the accounts
of Thomas Hubbard and the elder William Peillil)s, treasurers of
the Old  South, show in every line a large amnount of property
belonging exclusivelv to the poor.  A glance at the extracts here
furnished for inspection will, it is thought, show that the omission
of refunding the ~19O. Os. 0O. borrowed money was a matter of ne(essitv rather than right, especially that in 1745, two years before
this money was obtained, a regular plan of weekly pew-taxes was
established, adjusted again in 1766, and continued until near or
after 1800, when the present  mode of quarterly payments took
place. The extracts also show that the financial concerns of the
parish, amid such an avalanche of benevolent contributions at that
period, were at a very low ebb.
It is reasonably conceived, in view of the evidence on this point,
that the discontinuance of taking the sacramental collections presents something more than the mere fact that they were monthly
(not annually) given to the poor, in itself a circumstancee)f ordinary importance.  But when it is taken in connection with the
universal custom of other religious institutions of that period, it
shows that in a close adherence to this general duty they were not
only practisklg for nearly a hundlred and fifty years the universal
example of other churches, but were fully sustaining the cardinal
principles of their own; whose corner-stone was, i metapl)loliecally
speaking, founded upon Christian charity. "We will give as we are
able," says one of the ancient reports; and the present act of inrcorporation of the Old South is " for charitable purposes."  There is 
132
no doubt also but the money received at the collections for special
purposes was so assigned; a large portion of the Pious and Charitable Fund was so received.  No  mingling of the poor-fiund with
other funds of the church could possibly take place before 1800, for
they never until that time possessed a dollar. Then, it was, they
borrowed the poor-fundcl to build the Old South Block of five stores,
for the express purpose of obtaining money enough to support
another minister as colleague with Dr. Eckley.  For be it remembered in support of these facts (and " are they not written in the
chronicles" of the Old South also), that the property bequeathed by
Mrs. Norton to the Old South was all in real estate, in trust, for
special purposes, and for "no other use whatsoever."  One portion
was for the erecting of a meeting-house, and another for pastors'
and teachers' dwelling-houses. No provision whatever was made for
the expense of erecting these edifices, or defraying the expenses
attending their use: all tlhis was done by private efforts (in the
manner of other parishes) until 1800, a period of a century and a
quarter.
The assumption that the amount of ~66. 19s.'2,d. lawful "is
most favorable to the claim made in the behalf of the attorney
general" proves to be a most utnf)rtunate mistake, being much less
than one-half the sum, exclusive of interest justly due that portion
of the poor-fiund denominated the Pious and Charitable Fund, of
which the Mlinisters' Widows' and Children's Fund was the branch
or offshoot, founded in 1738, and which received this ~66. 19s. 21d.
by collections, as per record before noted, the fundamental principle
avowed at its organization being "that the principal stock of said
fiund, together with all additions that shall be made to said principal
by persons disposed thereto, either by contribution, presents, deeds,
or otherwise, shall be kept perpetually entire, without being broken
into on any occasion; but thie principal nioneys shall either constantly be let out to interest, or laid out in real estate b riuginig in some
income.  When Treasurer Hubbard made up his accounts in 1766,
preparatory to his resignation of his office as treasurer, he credited
this fund with ~9. Ils. 1lid. as the balance of interest due the Pious
and Charitable Fund.  The principal, ~66. 19s. 2-d., he charged to
AMr. Phillips, his successor.   Mr. Phillips, in crediting ~874.14s. 3dt.
as church stock, has specifically itemized the ~66. 19s. 21 d. while the
~9. 11s. 11d. is credited in the ~119. 14s. 8 (I., balance of interest
in favor of the poor-funld received by Mr. Phillips, the ~186. 19s.
5rd. with this ~119. 14s. 81-d. being together ~306. 14s. 14d., the
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sum the res(ript calls the "other funds of the church."  In 1771,
Treasu'er Phillips credits as interest received for Piouts and Charitable Fund -1. 6. s8d., and, in 1773, also received fiom the executors
of Treasurer Hlll)bard a legacy bequeathed by him of ~50. O0s. Od.,
w}liich was iummediately put out at interest, until it amounted in
1782 to ~64. 12s. 9(., when it was invested in a State note of that
areoint until the interest was ~10. 13s. 3d.; from which time it was
lost sight of, it having been swallowed up in the general fund, together with ~66. 19s. 2-(t., the first sumn.  These var'ious amounts
added make ~143. 11s. 101&-,. lawffil money, or 478-64 dollars, due
this fiund in 1782; with interest to 1861, $2,500.00.
For the purpose of presenting a correct statement of the account
of church stock of 1766, which bears so strongly upon the decision
in this case, it will be proper to go back to Treasurer Hlubbard's
chiurch-stock account made up to 1761, which was duly audited and
accepted by the chureli, and is really the foundation of the account
of 1766, the lattter being only a continuation of it.  The account
of 1761 contains eight items of diferent amounts of treasurer's
notes, wherein was invested all the legacies, with the names of the
donors of the separate sums belonging to the poor-fitnd or " sacramental stock,"' to the amount of...    ~379. 14s. 3d.
And a treasury note of.....         134   0  0
M'uking in the whlole, in 1761..
In the analysis of the long account settled in 1755, it will be
seen that, in 1752, a charge was made for an unexl)ended balance
of ilioneys arising from the legacies, gifts, and collections at that time,
to the amount of ~360. Os. 0d.  "It was" (so says the record in the
de.conis' book) "for old bills burnt, and interest received firom
Treasurer Foye in dollars, aind was vested in comniiittee notes to
draw.interest fi'om the p)rovince, beiig 160 dollares, anliouting to
~360. Os. 0(l. as above."   When  Treasurer ilHubardl inade up his
l"sacramental account," in 1761, it stands in the deacons' book as
follows: -
X513. 14s. 3d. 
134
1761.                             ~. s. d.
Oct. 31. To South stock invested in
a note of this date. 134  0 9
1758.                   ~.  s. d.
June 1. By acct. of the
stock set out
1752..360  0  0
interest to this
day...150  6  0
more money let
out 1755..225  0  0
"interest on same 29 14  0
765  0  0 lawful.
", ~765. Os. Od., old tenor,  ~.  s. d
invested in province
note...    102  0  0
"a note for one year, in        vested 1760...  6 2  4
a note for one  year, in        vested 1760...  8  5  1
"interest received on ~116.
7s. 5d. to Oct. 31, 1761. 16 13 11
1761.
Oct. 31. " the sacramental stock to
make ar even balance,       18 8
134 0 0
MNr. Hubbard's 1761 account not being settled until 1763, this
~134.  Os. Od. will be found indirectly to compiose an item in a general account embracing other matters (being the only one in the
deacons' book, evidently placed there for explanatory purposes
only), wherein this ~513. 14s. 3d. account is balanced, and the treasury note, ~134. Os. Oc., paid over to MIr. Jeffries for Treasurer Phillips among treasury notes amounting to ~418. Os. Od.
When this same sacramental stock again appears, it is in the stock
account of 1766, amounting to ~874. 14s. 3d., which Mr. Phillips
as treasurer charged to himself, and credited Mr. Hubbard with.
In this account we find the sacramental stock increased to ~186.
19s. 51ld., being ~52. 19s. 52d. over the amount of ~134. Os. Od.,
~42. ls. 4-d. of which was the balance of the sacramental stock.
~315. 10s. Od. old tenor, or ~42. ls. 4.d. lawful, paid Nov. 1, 1763,
according to Treasurer Hubbard's general account of that date,
and the balance,.~10.18s. ld., is credited on his account as received
by Treasurer Phillips.  It is thought the above statement, sustained
by the evidence which has been offered, conclusively proves that
this sacramental stock or balance was and is a part and parcel of
the trust-fund or poor-fund, and neither more nor less than a portion
of unexpended assets, - which in ordinary bookkeeping would
be called balance, or profit and loss.
The most extraordinary part of this rescript is now to be considered, -that is, the interest, ~119.14s. 82-d., allowed upon ~186. 19s.
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5&d., the time which elapsed between the two accounts being about
three years; and the balance of the advance, ~52. 19s. 5Id., with the
~134. Os. Od., being nearly all invested already in treasury notes
paying interest. In point of fact, therefore, there was no interest
ever calculated or intended upon any such sum. But to set this
matter both of principal and interest forever at rest, the following
account of interest, sustained by evidence from the deacons' book,
will be offered. The occasion of this interest account was as follows: -
When Treasurer Hubbard passed over the assets of the churchstock account or poor-fund, amounting to ~874. 14s. 3d. lawful, to
his successor Mr. Phillips, they were all invested in securities of
different amounts and dates, making it expedient to calculate the
interest upon each item pro and con, for the purpose of effecting a
just and equal settlement of their respective accounts.   These
identical calculations, copied from the treasurer's accounts in the
deacons' book, are here added, presenting the following important
result: -
Balance of interest received from Hubbard by Jeffries and Phillips, ~9. 1 ls.
1 lid. of which belongs to Pious and Ch. Fund
Interest received on Whitney's bond                              
1"          "    Merrick's   ". 
t "    McKnight's note. 
, "    treasurer's note to June
~"     "    Gould's note,                                 
~"     "    treasurer's note                              
",, ~         t "  "  notes. 
",, "    Merrick's bond. 
", "    Simpson's note                                    
Amount received by Mr. Phillips
Interest allowed Mr. Hubbard on treasurer's
"    Gould's note..
"    treas. note to Oliver
"      "    "  ~730
Deduct amount allowed Mr. Hubbard
. ~22. 3s. 98d.
~119. 14s. 8~Ld.
. Y,141.18f. Gd.
10. lls. 6-Ld.
2
0 9 0
4 12 4
16 10 11
n
11
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Being thetprecise sum received and credited to the poor-fund by
Mr. Phillips in the ~874. 14s. 1-ad. account, which proves beyond a
doubt that both the t186. 19s. 5~d., as well as this sumn t119.14s.81(-., mnaking together ~306. 14s. 1d., was a part of the church
stock or poor-fuind.
With such incontrovertible evidence as to the misapprehensions
of this rescript, it seems quite unnecessary as well as useless to
examine any calculations based upon so unreliable a foundation.
There is also no "absence of complete evidence by lapse of time,"
or any other cause why any transaction whatever bearing upon the
great question at issue (this claim) cannot be as clearly elucidated
as any event which has taken place within a few years. The accounts are kept with great accuracy, free almost entirely from mistake or error, easily investigated and understood.  The far greater
part of the transactions are recorded by Thomas Hubbard and William Phillips, who must both have been practical bookkeepers.
The first transaction between the poor-fund and the society occurred in 1800, when a plan was conceived to erect five stores to
renit, for the purpose of obtaining means to support another minister.
The society, not having any property themselves which they could
utise or borrow upon, were compelled to resort for aid to the trustees
of the poor-fund then invested in securities, realizing nine per cent
per annum.  The consent of the society to this measure being
questionably obtained (not without the opposition of a large numher, who tlhoughlt the title to the real estate held in strict trust might
be imperilled thereby), an agreement was made by which, in addition to the legal interest, they should receive a certain portion of
the rents, so that the poor-fund should be protected from any loss
in changing the investment. The assets of the fund borrowed
were in Massachusetts Bank stock $8,000.00, with Union Bank
and other securities which were sold for $.5,245.00; which, with
mnonev borrowed on note at the bank, whose prepaid interest stands
still undischargoed, was taken from the poor-funid, - the whole
being used for the payment for the stores.  The probable reason 
why the bank shares were not directly turned into cash was, that
their dividends were necessary to satisfy the wants of the poor.
The money borrowed of the bank being repaid out of the income
of the stores, and the bank stock returned, an order was passed that
the treasurer should set apart firom the rents of the stores a certain
part,- which appears never to lhave been done.  All this time there
was no mention made of the $5,245.00 amount used in building the
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stores.  When, six years after, the new parsonage-house began to
be talked about, it was discovered that the bargain made when the
stocks were borrowed that realized $5,245.00 had never been fulfilled on the society's part; and being desirous at once, without the
least hesitation, to make all the reparation in their power, the society voted that compound interest on $5,245.00 should be paid up
to that time, and directed the treasurer to pay quarterly the interest
on $5,245.00 to the trustees of the pooi-fund, which directions
were followed for some time.  No credit was given by the society
for this sum, or obligation taken by the trustees. A few years after,
when the two parsonage-houses were proposed to be erected,
another application to the poor-fund for ways and means became
necessary.  It was then discovered without any propel examination
(for the "opinion" was founded upon a fraud in 1800), that the
ownership of the $5,245.00 amount of stocks was questionable.
The committee of ways and means for building the two parsonagehouses for the use of Dr. Eckley and Rev. Joshua  Huntington
reported, that, there being in the hands of the ministers and deacons
certain funds belonging to the poor, it would be better to borrow the
amount required of them than of the bank, as it would "simplify"
matters, and be less troublesome to manage than it would to take
the stocks and borrow upon thlem.  This cool proposition to cornmit such a breach of trust now stands recorded upon the books of
the society.  Another bargain was then mnade to borrow these poorfiunds (which at that time, the rescript says, were $12,783.75) of the
ministers and deacons, to "an amount not exceeding fourteen thousand dollars."  A written agreement between the parties, made at
the time, says "that the interest should be punctually paid, and the
build(lin(,s insured to secure payment."  A copy of this agreement is
upon record, signed by Joseph Eckley, Joshua Huntington, and William Phillips the treasurer; the latter gentleman probably knowing
enough about the amount of the funds to be loaned, as to Ilis engagement, not falling short in that particular.  The only reason foir
building, the houses was for the accommodation of the ministers.
They being both living made it a manifest absurdity, in the face
of a written agreement also, to suppose any such contract could be
entered into as to borrow money to build a house for rent, to be received in lieu of the interest on the money borrowed.
At the decease of Dr. Eckley, the vacant house was leased for
many years, at various prices, falling some short of the interest onl
the borrowed funds for the same time. The memorandums on the
standing-committees' records, adduced to support the idea of a bar
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138
gain as to rent and interest, are nothing more than allusions in
estimating ways and means from time to time without the slightest
connection in the way they have been brought forward in this case.
If there had been any such bargain, why, when the houses were removed to make way for the enormously profitable stores, was there
no provision made to insure the poor their just part of it, or provide security against the hasty repeal of the six hundred dollars
by law annually granted, which could have at any time, before as
well as after the promulgation of this "rescript," been effected?
For more than a hundred and twenty years the Old South has
been responsible for the funds, - a larger part of them in amount being placed directly in their charge, and the whole indirectly so, the
Pious and Charitable Fund and Mrs. Ireland's legacy being held under particular directions.
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CHAPTER XII.
Result of Examination. -Trustees' Obligation.-Regret of Lawvsuit.- Conduct of Mem  bers of the Old South. - Extraordinary Preaching by one of the Ministers.- More
Extraordinary Records of the Standing Committee. - Remarks on the Trial. -Remo  val of the Poor-fund. - Gratitude to the Memory of its Founders. - Duties devolving
upon each Member of the Society. - Spiritual Interests of the Church.- Advantages
and Dangers in Example. - Public Charities of McLean and Peabody.- Committees
for Examination of Public Charities in England.- Their Success.- Necessity of
similar Examination here.
A careful and thorough examination of the books of the society
furnishes the following results: -
That the society, fiom its foundation to 1800, never possessed
any property in its own right.
That Mary Norton gave certain real estate to them, on conditions
that there should be erected upon it a meeting-house and parsonages for their teachers or ministers, and for "no other purpose whatsoever."
That the society did erect two meeting-houses and a parsonagehouse upon said land, and maintain and pay for them, and all
other expenses in supporting ministers, parish expenses, &C., &c.,
for more than a hundred years, by collections, subscriptions, and
taxes upon pews.
That, until 1849, a sacramental collection was received monthly,
the net amount of which, after customary expenses were deducted,
was devoted to the poor.
That certain legacies were placed in the hands of the ministers,
"in trust," for the relief of the poor, and an account of them kept
in the deacons' books, exclusively distinct from all other accounts
of the society.
That the stock account of the poor-fuind of 1766, amounting to
~874. 14s. 3c., which Treasurer Phillips charged himself with, is a
true state of the assets belonging to the poor-find at that time.
That the suims ~186. 19s. 5~cl. and ~119. 14s. 8-d., making
~306. 14s. 1-(., which, in the rescript, is assigned to the society,
are indubitably, the one a balance of stock, and the other a balance
of interest belonging to the poor-fulnd.
That, consequently, any calculation made upon a basis such as
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140
this is proved to be, as to the amount of the poor-fund claimed, is
altogether unreliable, and, in justice, should be of non-effect.
That the trustees never agreed to receive the rent of the pars6nage for interest on money borrowed of the poor-fund at sundry
times.
That there is now due from the society to the fund, not only the
sun borrowed to pay off the minister's salary, but other sums, with
interest, borrowed at various times and not repaid.
That all the accounts relating to this fund are clearly recorded
in the deacons' account and other account books, easily comprehended and elucidated.
Still, under the unfortunate termination as regards the amount
awarded, there is much gained in having this institution pronounced
a "public charity;" for it relieves it from that close-corporation incubus which well-nigh strangled it.  Now  the trustees are constrained by legal obligations to thoroughly examine into the true
state of the fiund committed to their charge, and, irrespective of
consequences to others, do their duty at all hazards, in exposing
any injustice past, or feared in the future.
Being declared a public charity, they, the trustees, are thereby
placed in an anomalous position; for it becomes them as such, under
the new construction of things, to examine into the whole matter,
and, should they be assured that the late decision has failed in
making a just award, it would be their duty to inaugurate proper
measures at once to obtain one. This, as church officials, would
be proceeding against themselves; while, upon the other hand, any
dereliction of duty as trustees, without good and sufficient reason,
would be both reprehensible and unjust.
That this affair should have ever been brought into Court is sincerely regretted.   It should have been (under the circumstances)
the very last place to be resorted to for a settlement of such a subject. In addition to the inquiry resolutions, before the suit at law
was commlnenced, an ineffectual application was made to many
prominent members of the society, with the hope of inviting their
attention to the subject, and having it fairly investigated, believing,
if any wrong had been practised towards the poor, as soon as it
was manifested, the church and society would at once make every
possible reparation within their power. In some few instances
those thus invited to inspect the accounts made promises so to do,
which never were fulfilled, but, as a general thing, the faith in the
infallibility of the church prevailed, and the attempt was treated
with scorn and contempt.   So intense was this impression that
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even the pulpit, on the Sabbath, was desecrated by the preacher
proclaiming in his sermon, that the person who had undertaken to
disturb the affairs of the Old South had better direct his attention
to looking after the legacy which Deacon Henchman left to Harvard College, at the same time irrieligiously assuring his hearers
that God would protect the Old South against all sacrilegious.ittempts of the kind.  Had this reverend gentleman been but ordinarily" posted up " in this division of his sermon, "deacons' book,
article Hubbard, d(late October, 1761; article Phillips, date January,
1766.   Suffolk Probate Records, lib. 58, fol. 104, he would there
find that this Deacon Daniel Henchman of the Old South gave in
trust to that church a sumn of money amounting to ~65. 13s. Od.,
lawfiul, which money he directed to be put out at interest, to be
paid to the poor of said church as the ministers and deacons thereof ill their prudence judge proper, forever; he would also have
discovered that, until the year 1800, the ministers and deacons, in
their respective times, religiously and honestly executed the duties
of their sacred trust, invoking blessings firom the widow and the
orphan, the poor and the needy. He might also, for the first time
perhaps, learn that this benevolent donor, from a confidence inspired by the exalted characters of a Sewall and a Prince, directed
that the executive part of the duties appertaining to this trust,
should be performed by their successors, the pastors of the Old
South.   How little did this benevolent donor to this fund imagine that one of these reverend trustees should prove so recreant
to the duties of his high office as to direct the fulmninations of the
pulpit against the bare thought of an inquiry into its welfare!
To also show the state of feeling existing in the few members
who exclusively administered the prudential affairs of the society,
the following extracts from the records of the standing committees'
reports of 1864, 1865, and 1866, are offered, to show that this is the
only instance in which this medium is used as a means of church
discipline, and the only one wherein the alleged offender id not
the opportunity of making a defence:
Report of 12th April, 1864. -" In reference to the suit in equity, prosecuted in the name of Joseph Ballard against the Old South Society, a hearing
has been had before the Master in Chancery to whom the case was referred, and a report been made. That report has been recommitted for the
purpose of reporting the facts more fully. A new report has not been made
by the Master; but our counsel, Judge Abbott, informs us it will no doubt
be made in the course of this spring, or early in summer; but the case cannot be heard before the Court until next November, or perhaps not until
March, 1865. In the mean time, the committee have no anxiety or fear as 
142
to the final result of this suit,- a suit, be it remembered, brought by one of
the oldest pew-proprietors in the Old South, and for several years a member
of our standing committee."
Report of 11th April, 1865.-"The suit in equity, prosecuted in the
name of the Attorney-General, at the relation, or instance, of Joseph Ballard, against the Old South Society, a hearing was had last year before the
Master to whom the case was referred, and a report made. That report, as
stated in your committee's of last year, was recommitted for the purpose of
reporting the facts more fully. Our counsel, Judge Abbott, has recently informed your committee the Master's new report will be filed within a few
days, so that the matter will probably be determined at the next November
session of the full Court. He says, further, he has no doubt the new amended report will contain all the facts in the case which ought to be before the
Court. In the mean time, the committee repeat the declaration of last
year, that they have no anxiety or fear as to the final result of this suit.
Let it be remembered that the complainant in this case, Mr. Ballard, has
been a member of the Old South Society for fifty years or more, and for
several years a member of our standing committee. Our only regret is,
that the party who brought this action, and those few who have sympathized
and co-operated with him in causing all this expense and trouble, cannot be
made to pay all the costs which have been incurred, or may hereafter be incurred, in prosecuting this uncalled-for and unnecessary suit."
Report of 9th April, 1866.-" The suit in equity, prosecuted in the name
of the State Attorney-General, at the relation of Joseph Ballard, against the
Old South Society, which has been dragging its slow length along for several
years past, the committee regret to say is not yet terminated. Judge Abbott, our counsel, at our annual meeting last April, informed the committee
that the new revised report of Commissioner Paine, to whom the case was referred by the Court, would be ready for argument before the full Court in
April of this year, and a final decision reached. A note from Judge Abbott
to the chairman of this committee, received a few days since, informs us,
that, in consequence of his own severe illness, and in press of other professional labors, he was unable to argue the case this present April term, and
the case has been again postponed until next October term of the Court.
The committee regret exceedingly these repeated postponements, but there
is no remedy within their power."
"'The law's delay,' of which Shakspeare complained-more than three
centuries ago, has come down to us as an inheritance of evil and vexation.
In the mean time, the committee have only to repeat their full confidence
in the justice of their cause, and that the final decision, whenever reached,
will be in our favor. Even should the report, in its present form, be accepted by the Court, which we do not anticipate, the committee believe an appeal to another tribunal must result in favor of our society. The printed
report of the commissioner referred to accompanies this report, and will
be read, if required by the pew-proprietors."
IT  "Tihe Daily Adveitiseir" of Feb.  22, 1867, appeared  the  following arVticle, ftlrnished by an officer of the church.  T'he nalne of
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the "person" therein referred to did not, however, appear ill the
"Advertiser," but was inserted in the manner shown below, when
this statement was incorporated in a report of the standing committee as hereinafter stated: -
THE OLD SOUTH CHURCH.- As various contradictory statements have
been made relative to a recent decision in our Courts, affecting certain funds
belonging to the Old South Chqrch, we have obtained a statement of the
facts in the case, and lay them before our readers, as the subject is one of
interest to many of our citizens.
About sixty years ago, the Old South Society borrowed of the Old South
Church a sum of money with which to build two parish houses, on land owned
by the society.  For the use of this money, the parish agreed to give the
church the annual rent of one of these houses. The rent was thus given
quarterly, until the house was taken down in 1845. As the rent then ceased,
the society agreed to pay the church, annually, a sum equivalent to the annual
rent for the fifteen previous years, and, to make the matter permanent, incorporated the provision in their by-laws. These payments have been made regularly up to the close of the last year. The arrangement was considered by
those interested as advantageous to the church, and reasonable for the society;
and the loan was regarded as a permanent investment in safe hands.
Nearly seven years ago, a person [Joseph Ballard], a member of the parish,
but not of the church, and for some years not a regular worshipper at the
Old South, brought a suit in equity against both the church and parish, in
the Supreme Judicial Court; and a decision was reached in December last.
The Court confirmed the original contract, and the payment of rent from
1809 to 1845, when the houses were taken down. After that time, they
directed that the society should pay the church the additional sum of $167.00
yearly, to make the amount equal to six per cent per annum. The whole
cost to which the church and society have been subjected in this suit is about
$5,000.00, and one-half of this sum is, by order of the Court, taken out of the
poor-fund.
With very few exceptions, all the church, and all the society now worshipping at the Old South, were grieved with the whole proceeding from the
beginning, while the poor, certainly, are not benefited by the change.   The
decree of the Court is that the money loaned be now paid back to the ministers and deacons of the church. It has never been demanded of the society
by the church before this, and consequently they have never refused to pay
it, or to acknowledge the debt.
To the above statement the following answer was made, and published  in "The Daily Advertiser," Feb. 27, 1867:                 THE OLD SOUTH POOR-FUND.
To the Editors of the Boston Daily Advertiser:
I notice in your paper of yesterday a statement relative to the recent suit
concerning the poor-fiund of the Old South Church. As I find myself
referred to in that article in a rather uncomplimentary manner, and as I con 
144
eeive that it gives al erroneous view of the facts, I must ask you to favor me
by publishing the following statement:  In the year 1858, having at that time been a pew proprietor in the Old
South for thirty-four years, and having been a regular attendant at that church
for over sixty years, certain circumstances directed my attention to the fact,
that, at the beginning of this century, there had been in the hands of the
ministers and deacons of the church a fund for the benefit of the poor, the
greater part of which had been loaned to the society in 1809. On further inquiry I found, not only that this loan had never been repaid, but that the
ministers and deacons held no note of the society, or other evidence of indebtedness for the amount loaned, - it is true, as stated in your article, that,
in 1845, a by-law of the society made it one of the duties of the treasurer to
"pay annually to the deacons for the use of the poor the sum of $600.00;"
but it was not recognized in the by-law, or in any other way, that this was to
be paid as interest upon money borrowed, or that it was any thing other
than a free gift made to the poor by a rich corporation out of its ample funds.
The sum of $600.00 did not correspond to the amount of the interest on the
above-mentioned loan, which, reckoned at six per cent,would be about $76 7.00,
instead of $600.00; and this by-law was of course subject any day to repeal,
or to an amendment diminishing the amount to be paid.
Thinking for these reasons that this fund for the poor -the greater part
of which had arisen from legacies given to the ministers and deacons of the
Old South, in the last century, by persons who had expressly directed in
their wills that it should be forever put out at interest for the benefit of the
poor- was likely to be entirely lost sight of, and the money perhaps diverted
to other purposes, I offered, at a meeting of the pew proprietors, held in June,
1858, a vote for the appointment of a committee to investigate, among other
things, "all matters which might seem in any degree to be a departure from
a strictly lawful administration of the valuable property held in trust for
religious and charitable purposes." This vote so offered was rejected; and
shortly afterwards I published a pamphlet, stating the facts relative to this
and other subjects, and distributed it widely among all persons interested in
Old South affairs. As the officials of the Old South -including the ministers and deacons, and the standing committee of the pew proprietors- still
refused to move in the matter, and as the majority of the pew proprietors
had refused even to appoint a committee to investigate it, I was finally compelled to lay the subject before the Attorney-General, and at my suggestion
the suit recently decided was commenced by him, in July, 1859. To this suit
answer was made, in substance, that every thing was as it should be, and that
there was no cause for the interference of the Court; but the Court thought
otherwise, and have finally done what I claimed should be done,- they have
established and set apart a fund for the poor of the Old South Church and
congregation, and have fixed its present amount at $18,291.27; they have
decreed that the Old South Society shall repay to the ministers and deacons
the amount which they borrowed of them in 1809, with the balance of interest remaining due; and, as showing their judgment as to the propriety
and justice of my proceedings, they further decreed that my costs in the mat
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ter, taxed as between counsel and client, shall be paid out of the fuind which
I have been instrumental in saving, and that the respondents, the Old South
Society, and the ministers and deacons of the Old South Church, who united
in opposing the suit, shall bear their own costs. In your article you say, that
"the whole cost to which the church and society have been subjected in this
suit is about $5,009.00, and one-half of this sum is, by order of the Court,
taken out of the poor-fund." This sentence would seem to be written with
a view to give the impression that the Court ordered half the costs of the
respondents to be paid out of the poor-fund; while the fact is, as above stated,
that the costs of the complainant only, as the prevailing party, were allowed
out of the fund, and the respondents were ordered to bear their own costs.
With regard to the grief said to be felt by the Old South Church and
Society, I have no doubt that they have reason to feel grieved that they
have been involved in the position of formally denying and resisting the just
rights of the poor. And with regard to the poor not being benefited by the
result of the suit, I can only say that to ordinary minds it would seem that
they were benefited when they gained an increased annual sum to be distributed amnong them, and when the principal of the sum which belonged to
them was transferred, together with the arrears of interest, into the hands of
its proper custodians, from the keeping of those who, having borrowed it,
promising to pay six per cent interest, had through a long series of years
failed to keep their promise, and who, when finally called upon to do so,
refused to acknowledge that they owed either principal or interest.
I have no desire to become involved in a newspaper controversy on this
subject, or to re-argue matters already decided by the highest judicial tribunal of the State. I would, however, say in closing, that I intend at an early
day to publish in pamphlet form a full statement of all the facts relating to
the origin and administration of the large trust property now held by the
Old South Church.  Yours, &c.,
JOSEPH BALLARD.
BOSTON, Feb. 23, 1867.
Nearly two months after the appearance of these articles in "The
Advertiser," the standing committee  of the  Old South  incorporated the first of them in their Annual Report to the pew proprietors, inserting, in the manner shown above, the name of the
"person" therein referred to.  At this time, after my reply had
pointed out its misrepresentations, and with the final decree befo(e
them, it would seem that the committee must have known that the
statement which they thus perpetuated on the records of the Old
South was a false and unfair one, most especially in its allegation
that "the poor certainly are not benefited by the change."
To prevent in future any interference with their affairs, a vote
was passed on April 12, 1867, and is now on the records of the
standing committee, that the clerk of the society shall not make
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a copy of any record, or portion of one, or suffer any pew-holder
to do so, without first having a vote of permission from the standing committee.
This abortive attempt to suppress the truth, by depiriving "the
proprietors" of their legal rights of " inspecting" the records,
proves, if any further proof is wanted beyond what these pages
furnish, that the true position in which the society stands is well
understood by the few persons who are suffered so exclusively and
secretly to conduct its affirs.
The suit in chancery was commenced July, 1859, nearly four
years before the society at large was thus officially informed of its
existence.  Its progressive stages were only noticed in the same
way.  Meanwhile the society, in the same happy reposedness to
the last in the bland representations of a successful termination, regrets of innocuous vengeance, poetical quotations, and determined
appeals, were constrained at last to believe, by a decree of Court,
in the reality of their position. Of the majority, who, on two occasions defeated the motion for the appointment of a committee
of inquiry, it is believed a larger portion had no motive for it
other than an indifference towards a measure not particularly interesting to themselves, and which might prove troublesome, while
at the same time it is easy to imagine that there might be sonme
snore conversant in the affairs of the society who might have objections to a too intimate scrutiny into affairs. If the purpose for
which the measure was sought had been designed to remove the
property into private hands for other uses than those for which it
was intended, it would have fully vindicated the zeal shown in its
defence; but, being designed only to restore their rights to an unfortunate and helpless class, it would have been generally supposed
that the slightest intimation of such a wrong would have induced
an anxiety in those (especially in this case) having charge of affairs to have investigated the matter at once.  It cannot justly be
supposed that those who from time to time have ackninistered the
prudential affairs of this institution are, in the least degree, accountable for these irregularities.  They, believing every thing had
been done rightly and in order, followed in the steps of their predecessors.
The poor-fund is, by the order of Court, to be paid over to the
trustees, thereby relieving the society of any further responsibility
of its management or preservation.  But this is plainly wrong, as
a large portion of the money bequeathed was conditionally giveln,
and so aCCelitdl, is is shown in the case of Mrs. l'eclan(l, who ex
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pressly required her money to be invested in a particular manner,
and an annual account of proceedings relative thereto to be laid
before the society; and in that of Mr. Cunninghlam, where the
principal received was ordered by the society to be put out at interest forever, which interest was to be paid to the poor; as well
as that of the Pious and Charitable, and Ministers' Widows' and
Children's Fund, where the capital stock was ordered by the society "never to be lent to either member of the church or congregation."   In fact, all the legacies, without a single exception,
were considered as being under the express charge of the Old
South Church, and were always so managed until the year 1800.
And here, while recording these events, let us retain a grateful
remembrance of the labors of those eminent Christians-Sewall,
Prince, Hubbard, Jeffries, Phillips, and Mason - who, by their
wise and judicious administration of this cl-harity for more than
a hundred years, were enabled to afford a generous and ample
relief to the poor and afflicted, as well as to leave a large increase
of finds to their successors in 1800.  Upon whom, by this removal
of the funds, does the responsibility of not only the minor duty
of distribution of the income, or the far more important one of
the security of the principal rest? Are the ever-changing trustees
individually or collectively held answerable for any dereliction of
duty, or to whom, or when, are they obliged to report their acts,
other than through a long protracted course of legal proceedings
instituted in the name of the Attorney-General,- which, in reality,
is all that official has to do with it? With due deference, it is apprehended, that, had the true position of this matter been understood by the Court, a different decision upon this point would have
been made. Should the evidence pointed out in this document
prove the amount awarded to be wrong, will the society, should
the trustees be so regardless of their duty in demanding redress,
faiil to commnence such proceedings as will insure a restoration of
what is due to this fund, even to the last farthing? Can a mer(legal escape from such obligations justify a retention of property
so manifestly intended for other purposes than those to which it is
now devoted? Necessity does not demand it. The property bestowed by Mrs. Norton prevents that, in abundantly providing accommodations for society purposes, which to other institutions are
often a source of anxiety and embarrassment.
All the expenses of the church and society having been for years
paid firom the common stock relieves proportionally, as far as the
poor-ftund is concerned in that cormmon stock, each pew proprietor 
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from pecuniary responsibilities as a tax-payer. And is it not quite
apparent also, that it induces in many instances a free and liberal
appropriation of both means and credit of the society, regardless of
that wise economy which under even the most favorable ciicumstances should always be practised as an example to others less
favorably situated? Above all other considerations, in due solemnity, it is believed an honest restoration of these funds would prove
highly beneficial to the spiritual interests of this church, in relieving
it fi'om the " care of where we should bestow our goods," " for where
our riches are, there will be our hearts also;" besides, "should we
not be concerned that nothing of other men's goods stick to us?
for, if we do not shake it off as a burning coal from our flesh, it
will spiritually destroy us;  it will carry a curse, and leave a curse
behind."
Incorporated as the Old Southl Church is expressly folr "charitable purposes," are there not more  than ordinary obligations resting, upon each individual member of this institution in this matter
to "let their light so shine before men that they may see their good
works "? IUpon their action in this case may depend the welfare of
this as well as that of other charities founded, as this was, in good
faith. If this, in so short a time comparatively from its beginning,
should have been nearly forgotten, and suffered to fall into dilapidation, it may be fearfully apprehended that other charitable gifts
of this benevolent age may in the course of time share a like fate.
Sad indeed is it even to imagine that the sequel to the Old South
poor-fund should ever become just cause of impairing men's confidence in the perpetuity of the benevolent gifts of the present age,
or that the munificent charitable foundations of a McLean and a
Peabody can ever be forgotten.
Following the example of their ancestors abroad, the first settlers
of New England, "as they were able," liberally founded many institutions for the support of churches, as well as relief for the poor.
Of these, it is believed, not a few fell into disusage fi'om causes somewhat akin to those mnentioned in this relation. To such a degree did
this prevail in England some years ago, that the British Parliament
took the matter in hanid, and appointed a committee to investigate
the subject of all the "public charities."  They were eminently
successful in their labors in re-establishing many charities which
were lost, corrected misusage in others, and recovered large sums
not for many years thought of. It seems to be a great pity that such
an example could not be followed by our Massachusetts Legislature.
Its results might prove beneficial in keeping trustees of public
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charities up to their duty, and afford a substantial pledge to the
beneficent that their gifts in that direction will not be uncared for,
or misapplied.
For the purpose of placing the subject more understandingly
before the reader, so far as the deacons' book is concerned, a perfect
copy of it will be appended to this work, with the exception that
the names of the recipients of the poor-fund will be omitted; and,
for convenience, the accounts are placed in order, they having
been transposed in the original book. In April, 1798, this book
was closed, and a new one opened by William Phillips (Governor
Phillips), the successor of Treasurer Mason; from which time this
history is compiled from original documents from various sources,
-the early church records, standing committees' records, &c.
Having now fulfilled my promise of February, 1867, that I
would publish a full statement of all the facts relating to the origin
and administration of the trust property held by the Old South
Society, I take my leave of the subject with a sincere hope that
the labor bestowed upon it will not be in vain; and that the public,
who are now the guardians of this excellent charity, will, in default
of suitable action in the premises on the part of its present trustees, inaugurate proper measures to have the same thoroughly examined, with a view of placing it upon its original foundation, and
protecting it firom further wrong.
JOSEPH BALLARD,
73 years a member of the Old South Society.
BOSTON, May, 1868.  
APPENDIX No. 1.
While the purpose of this history hitherto has been for the restoration and
preservation of the poor-fund, many other objects not directly connected.
with that important question have not passed unnoticed. One among these
is that of pews and pew-liolders' rigffhts, which demands a more deliberate
consideration than could appropriately have been given before.
Airs. Norton, in 1669, gave to certain persons and their successors forever
a piece of land, on the condition that they should erect a meeting-house
"publiquely to worship God, and for noe other purpose whatever."  The
grantees accepted the conditions, and erected a meeting-house at their own
cost, which is supposed, in the absence of any plan, to conform in the seating to other similar places of worship at that period of time; as to pews and
seats, these being allotted under the principle, that "it is just and reasonable
that such persons as enjoy the privilege of the pews and best seats in the
meeting-house do contribute agreeably to support the worship of God
therein."
As early as 1685, it appears that many difficulties occurred in defining the
rights of pews belonging to the estates of persons deceased, which led to the
following action on the part of the society:
October  16th, 1685. -Voted  at a church-meeting some  propositions  presented to the church about regulations of seats in the meeting-house, especially
pews.
1st. They are not to be counted (though built at private men's charges) to be
an inheritance in fee simple, because not so intended by the grantor, nor any record
or evidence for it by the grantees, but many living witnesses to the contrary
2d. It is equal that they who built the seats should enjoy them as long as they
ordinarily attend the assembly in public worship, and their children after them, or
any of them as they shall leave their interest to, or shall, in case they have not
determined it, and there be need of it, be appointed by the order of the overseers of
the seats, deputed by the church.
3d. If such parents die in the infancy of their children, the overseers shall no
further give liberty to any of sitting in their seat than will condition to relinquish
it again when such children are come to age and demand their right.
4th. It is both illegal, unequal, and contrary to ye true intention of ye grant of
ye pews for an owner, when he removes, or shall have no more use of his seat to set
in himself, to sell or give his right to whom he seem meet, without the approbation
of ye overseers; both because it was contrary to ye intendment of ye first grant, and 
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opens a door to confusion, and so the most unworthy may be preferred before the
most deserving.
5th. If such builder, leaving the house, require his charge, ye overseers shall
order his reimbursement by ye church; which they shall either receive again for the
church of such whom they again grant it to, or reserve it to ye church's distress as
they in prudence see meet.
6th. Where two families are equally interested in one seat, and there fall out a
difference between them about their seat or sitting, the said overseers are empowered
to issue the controversy; and if the parties concerned will not submit to their determination, they shall, if church-members, be liable to answer it to the church; if
otherwise, to civil authority.
7th. For the further managing this affair we commend to the overseers.
1st. That they take ail inventory of the pews and ye present proprietors, who
have themselves built, or are the children of such, in lawful possession.
2d. That when any seat so considered is vacant, they do not presently dispose
of it, but they first enquire whether there be not some person or persons to whom
on ye aforesaid grounds there may be some reasons to determine it.
3d. That they be desired to grant no more pews without the approbation of ye
church.
Many of the principles embodied in the above were applicable only to the
seats and pews of the first meeting-house, although they were the foundation
afterwards of the pew regulations established for the present meeting-house,
which was built forty-five years after. These principles, partaking more of
the nature of police regulations than of any legal authority, held by the society as grantees under the very broad and liberal conditions by which Mrs.
Norton's bequest was given, made it very difficult, it seems, to determine any
general rule which could be in all cases enforced, and at last obliged them to
resort to civil authority.
1727.  At a church-meeting it was voted that a new meeting-house should be
built.
1728. Voted it should be built by subscription.
1729. Voted that the old pew-holders bring in their claims for pews taken.
1730. Worshipped in the new meeting-house,'April 30th.
The present house, according to a plan now extant, was divided upon the
lower floor into ninety pews, and fourteen long seats fronting the pulpit, which
in churches at that time were devoted to the use of aged alid infirm persons,
more especially to those whose hearing was impaired. There were four side
galleries with similar seats, the two upper ones being occupied by persons of
African race; many of whom were very aged, and had passed their lives so
far in the service of the best families in Boston. Upon sacrament days, those
belonging to the church took their seats in the two windows at each end of
the aisles, east and west of the pulpit, and partook with the rest of the worshippers.
These good old practices of ancient days, enabling the aged, infirm, and
lowly to enjoy in common with their more fortunate fellow-worshippers
chirchl  services, were handed down from their E,nglish ancestors, where, to
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the present time, especially in the provincial churches, "rich and poor meet
together," for" the Lord is the Maker of them all."  There are seen the poor
charity-children, with the lame, halt, and blind, worshipping at the same
altar with the nobility and gentry,- as far as eligibility is concerned, often
having the best seats for their accommodation.
Until 1745 the old mode of payment from collections for seats and pews
was continued, when in 1748 a weekly rent for pews and a pro rata assessment for repairs was adopted. In 1761 the pew-tax was altered again.
1762. Voted that the hindermost of the long seats be made into pews for the
accommodation of strangers.
April, 1801, the standing committee were directed to sell all the society's
pews.  Nov. 7, 1801, they reported they had sold a number.
November, 1808.  A  notion was made and seconded that the pews above and
below shall be valued, and then sold by auction to the highest bidder, who shall bid
for choice, and that the tax be fixed upon each pew per Sabbath before sale; which
was voted unanimously,- the standing committee to carry this into effect, and
the committee be directed to advertise the above pews for sale.
May 22, 1809. Estimate of pews belonging to the society: -
Pews to be sold...........            $1,290
Pews in the gallery..........   2,000
$3,290
1815. Received rent for gallery pews, $300. Received 1818, $459.67.
1833. Ten pews belonging to the society not occupied.
1836.  Rent of gallery pews, $368.47.
1845.  The society own eight pews on the lower floor and fifty pews in the gal
lery.
Rent received from the gallery pews, $209.
1853. The Committee on Pews reported," Upon the subject of pews No. 56
and No. 87, that pew 56 belonged to John Kent, and No. 87 to Samuel
Johnson, and that the two pews only pay one pew rent." Upon the subject
of the rights of owners of pews who are represented by administrators,
executors, and attorneys, it says,- -
It is not denied that such pews have the right to be represented at all meetings
of the proprietors, in the same manner that shares in a joint-stock corporation are
represented; but it is clear that such claimants are not eligible to office, and that
the right to vote may be questioned at any time and refused, unless documentary
evidence is furnished of such right. In this respect it stands as the right to vote
by proxy in other corporations, the administrator or executor being the proxy or
attorney of the deceased; and holding the property, not in fee, but in trust, he is not
eligible to office. The committee also recommend that the forfeited pews be sold
at auction; and voted that the standing committee be authorized to carry into effect
the recommendation contained in this report in regard to the sale of pews for taxes,
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and that the treasurer be authorised to purchase said pews, when sold, in behalf of
said society.                Signed to the report as Committee on Pews.
URIEL CROcKER.
JOsEPH BALLARD.
GEORGE HOMER.
April 30, 1853. - Report accepted.
Before this report was agreed upon in committee, great care was taken to
consult competent authority as to the legal principles there pronounced. If
there has been no alteration in the law in relation to corporate property
since that time, it may seem that the acceptance of this report would make
any action in regard to the pews at present inexpedient.
The extracts from the records, and the foregoing report, prove that the
pews were never sold without the special direction of the society until 1858,
when the celebrated sale of five pews was expressly made, without that authority, for the purpose of obtaining a majority of votes against having a
committee of investigation into the money affairs of the old South. *
The restrictive clauses in the pew deeds were introduced to prevent improper persons from becoming pew-owners, as well as to prevent a class of
persons becoming such, who in former days were inadmissible to seats and
pews in common with the general congregation; although they were treated
in other respects with all Christian kindness, and welcomed to the brotherhood of the church. At the time this feeling prevailed, a pew-holder in a
sister church transferred a pew to a person of the proscribed race, who held
it in despite of a conditionary restriction in the deed; and the society were
obliged to settle the matter in an amicable manner. By change of circumstances, this restriction is at the present time become inoperative; and that
class of persons are placed upon a par with all others, and choose their pews
and seats wherever their ability and convenience may lead them.
Whenever a pew was deemed forfeited, it was invariably for unpaid taxes,
or run out; and the reason why such pews were sold at public auction was
to legalize their ownership. It is believed that there is not upon record a
single case where the forfeiture was caused by the non-attendance at public
worship of the pew-owner, or his removal from the society.  The class to
which such property belongs makes it impossible that such restrictions could
ever be effectual.
These remarks about pews, and the rights of pew-holders, have been called
for by some extraordinary proceedings on the part of the society concerning
that species of property. At the annual meeting for choice of officers and
business purposes, April, 1867, a pew-proprietor wishing to address the meet img was prevented from so doing by a vote taken at the time, whereby his
pew, standing in his own name, was confiscated, and consequently, not being
an owner, he had no right to speak, or take any part in the meeting.  The
next day several applications were made to purchase the mulct pew, the vote
* And it is not impertinent to the subject under consideration to say, that it is believed
that Mlessrs. Ames, Learnied, l,igelow, Jolinsoni, jr., and Hubbard, whlo pimrclhaed these
pews, ihav-e inever occll)ied tihem for a single Sabbath since they owned them.
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to the contrary notwithstanding; neither has the control of its ownership ever
been assumed by the society. Such a procedure can only be accounted for
on                          two reasons, -  one, in having effected their gagging purpose, a measure not
by any means for the first time resorted to on such occasions; the other, a
latent doubt of its legality. Did it never occur to the members of the society
that such practices may invalidate important business transactions, and open
claims for damages for private wrong? The next movement in this direction was the sending the following circular to the owners, heirs, administrators, and pew-holders, not omitting the owner of this forfeited pew: -
BOSTON,  Oct. 29, 1867.
SIR, - At a meeting of the proprietors of the old South Church, a committee
was appointed to call attention to owners of pews, and parties interested in pews,
the titles of which stand in the names of deceased persons, to the clause in the deed
of grant; viz., "If the said      -, or his legal representatives, upon his or their
leaving the said meeting-house, shall neglect to offer the said pew as aforesaid,
then he or they shall forfeit the same to the said corporation." The committee
was not appointed to enforce the legal rights of the corporation, but to ascertain
if some amicable arrangement cannot be made so as to have the titles to the several
pews stand in the names of those who actually attend service regularly at the ol(
South Church.
(Signed)   LINUs M. CIILD.
CHlRLES STODDARI).
LORING LOTHROP.
If this committee, who are so anxious to have the pews filled, are really sincere in the desire to obtain that object only, would it not be a more sure and
respectable way for them to recommend that the society should dispose of
some of the large number of pews which they own, and first have them
filled, before any further measures are taken which may interfere with the
rights of individuals or families?
Just before the settlement of the junior pastor, the pews in the west gallery
were appropriately fitted up, for the purpose of making them free seats; an
invitation was posted up, and in a short time the sitters were doubled in
number.   Soon a new arrangement was made,  appropriating indiscriminately the seats of private pews without the owners' leave; which, naturally,
gave some cause of dissatisfaction, more particularly among those who from
their childhood clung to their love for the "old family pew" with'its many
endeared recollections of parents, kindred, and friends, who often in imagination again filled their seats, - seats now to be occupied by the unknown
multitude of a populous city.
The society cannot possibly now have any reason of a prudential kind
against the disposal of a part of these pews; inasmuch as it was decided in
the New South Church case, that the value of a pew for any purpose beyond
its legitimate one was next to nothing, and that the ownership of a pew does
not carry with it any righft whatever in the funds belonging to the society.
An application was recently made in the proper quarter, in behalf of a
highly respectable lady, for a regular transfer of a family pew to her.  It
was denied on the ground that no female could hold a pew in her own 
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name; while at this time there are pews standing in the names of several
ladies, and it is well known that in other societies no such distinction exists.
Even had it been so, the Old South Church  should have been the last to
have adopted it, for a grateful remembrance to the memories of Mary Nor ton, and other "mothers in Israel" who worshipped at the altars which she
raised, would forbid such heartless ingratitude.
Under these circumstances, it is not strange that there should be an exodus
of some of our oldest worshippers to other places of worship, and that their
vacant seats are not filled up with younger persons; neither can it be reason ably expected that this evil can be remedied by any measures contemplated
in this pew arrangement. For the time is past when ecclesiastical govern ment rules in these matters. They now can only be permanently settled by
reference to "civil authority;" which, in this particular case, seems to be of no
consideration whatever with the authorities of this corporation, who, regard less of both common and statute law have ingrafted in their by-law, Art. v.,
that "no person shall vote by proxy," instead of directing "the mode" by
which that act can be performed, as expressed in the statutes under which
this society is incorporated.
Should these transactions be considered as a specimen of the business
qualities of the small number of persons into whose hands the important
matters of this corporation have fallen, it is quite time that the society at
large should insist upon an entire change in so ridiculous a condition of
affairs, and that all matters of consequence whatever should be submitted
to the consideration of a special committee, and reported by them to the
society (at a future meeting) to decide upon.
Subsequently, it was thought best by the authorities of the society to give
a deed to the lady who owned the pew in question. At the annual meeting
for choice of officers and other business purposes, April 14, 1868, this pew
question formed no inconsiderable part of the proceedings; and it was clearly
demonstrated, in despite of the gag which was freely applied to the forfeited
pew-member especially, that the society were determined not to accept such
puerile and vague action upon a subject which had been settled as far as it
could be by the accepted report of a select committee charged with the subject, in 1853, a copy of which is heretofore given.   The present committee
- re-organized out of the last year's one - were instructed to purchase
pews, instead of seizing them.  In the course of the debate, great fears
were expressed by some, lest the broad and liberal conditions by whi -h a pew,
holder held his pew from Mary Norton as an heir or successor of Messrs.
Savage, Davis, Upshur, Rawson, Hull, Scottow, Trewsdale, Raynsford, and
Elliott inadvertently imperilled the control of the ownership of the vast
property now in possession of the Old South Society; and, unless some obligatory measures were taken to compel the pew-owners to a personal attendance
on worship in their own pews, there was nothing to prevent even the Spiritualists from becoming dominant.  It was not stated at this time, whether the
pew-holders were obliged to believe in the religious, moral, and political
opinions preachets when this millennial security for the property is reached,
or practise "our revolutionary principles," whatever they may prove to be.
I
I
I
t
I
I
i 
APPENDIX No. 2.
DEACONS' BOO)K.
A copy of this book is published for the purpose of establishing the fact,
that the sacramental collections, after paying the expenses attending the
celebration of that ordinance and other matters belonging to it, were
especially devoted to the poor; and that the accounts of the poor-fund were
kept separately, by themselves,- the ordinary parish accounts being kept
elsewhere. The number of communicants, during the period covered by
this account, was from eight hundred to a thousand.
i  
SOUTH CHURCH
BOOK FOR SACRAMENTAL CONTRIBUTION.
1708. 
160
Boston, New England, June 22, 1708.
1708.                    South Church is Dr.
July  12  To Cash paid for a Book..
"a Box for the Church, &c.
"Cash to sundry poor*.
Aug.   9  "Hornes for Catechizing [horn books]
13   "Sundry poor...
Oct.   9  "Widow Harlow...
28   "25 Galls. Canary (  5s. a gall..
"Cooperage and porterage
Nov.   5   "Repairing Glass...
22   "Sundry poor, 21 persons.
Dec.   5   "    "      "    3   "..'
10   "31 Galls. Wine ~ 5s...
"Cooperage and porterage.
1709.
Jan.
April 1
May ]
Sundry poor, 6 persons...
"      "  to date, 6 persons...
1 "   "          11   "...
I1 Cord of Wood to poor...
21 galls. of Wine (  5s...
Cooperage and porterage...
Cash for the poor...
31 Galls. Wine, 5s. 3d., ~8. 2s. 9d.; Cooperage,
&c., ls. 2d....
John Pell's wife....
Jos. Biscoe for Bread for Sacrament to June 1709
21 Galls. Wine, 5s., ~5. 5s.; Cooperage, &c., ls. 2d.
Sundry poor, 15 persons...
2 quarter casks Wine, and porterage..
25 galls. Wine, and porterage...
Andrew Walker....
Sundry poor at Thanksgiving, 13 persons
Sundry poor, 4 persons...
Sundry poor, 5 persons...
1710.
Jan. 23
March 20
26
Cash paid for cleaning Plate and Linen 2 years
Sundry poor to date, 20 persons.
Balance carried to New Account.
3.   2  0  0
8 11  0
.  101 19  7
~221 10 10
* Whose names are mentioned.
I S.
5
.. 2
2 15
1 10
2 5
1   0
6 5
1
10
8 4
1 12
7 15
1
d.
6
6
0
0
0
0
0
2
0
0
0
0
2
Jan. 24 11
April 1 71 1
May 1 6 11
i c
June 1 0 1 1
4 i
1 3-6 4
2 16
3 19
4 4
13
5 5
1
3 7
0
0
0
0
0
2
4
I
Jul,y
8 3
10
3 0
5 6
13 10
10 11
6 5
11
0
8
2
0
0
8
0
0
0
0
I
64
4 4
46
46
44
94
4 4
44
66
64
Aug. 30
Oct. 31
Nov. 3
i
10
23
Dec. 26
8
3 18
1 11
3 4
I
46
i 6
64
i
NI
i 
Miarchi 21 " "5141
April  17 " "51    7
M ay   1 6 " "520
June   1 3 "                                                             606
Jul~y  11   "     i1
Aug.   8   " "596
Sept.   5   " "51 
Oct.    3 " "575
Nov.   28 " "620
Dec.   26 " "518
1710.
Jan.   23 " "578
Feb.   20 " "541
March 20 " "520
31    "    "                                           ~~~~~~~~~~~~5 12   5
~t221 10 10
21
44
44
94
4
64
46
69
44
66
49
ic
99
99
ii
46
tc
44
64
94
cc
94
44
46
44
64
4 6
4 i
44
6i
49
99
49
4
46
96
46
44
66
4 6
4 6
49
96
94
ic
46
44
4 4
4
4 9
64
44
66
94
44
44
4c
44
cc
ii
44
49
64
9,
ic
4 9
94
46
5 7 8
5 4 1
5 2 0 
162
To Sundry poor, 4 persons...
"   "      "   8   ".
"44 Galls. Wine, and porterage...
"Joseph Briscoe for Bread for Sacrament past
year.....
"Sundry poor, 3 persons...
"Sundry poor against Thanksgiving, 11 persons.
"Sundry poor, 12 persons...
"46 Galls. of Wine, and porterage..
Sundry poor at Thanksgiving...
"Cash pd. for cleaning Plate and Linen past year
Two poor Widows...
1711.
Jan. 18
29
Feb. 19
March 19
21
Jan.   18   " Cash paid for mending Plate..
29   "Sundry poor, 9 persons...
Feb.  19   " Sundry poor, 2   "...
March 19   " Sundry poor, 3   "...
21   "Widow Moss and Mary Glass..
April       "25- Galls. Wine, and porterage..
30   "Mrs. Ball, her husband being sick.
May   14   "Sundry poor, 6 persons...
Error in addition of original acct., to agree
Balance carried to New Acct...
6   0
4 10  0
1 10  0
2'0  0
..1  0  0
5 19   5
1  0  0
4  0  0
1  0  0
.  110   7  4
~183   5  0
;E Si,
1 4
3 18
11 13
d.
0
6
2
April 1 7
Ma.y 2 9
3 0
June 1 9
3 0
1 2
3 1
710
12 12
516
1 0
14
8
0
6
0
5
0
0
0
July 10
Aug. 8
Oe,t. 2
17
Nov. 13
II
f
i
k 
Ap*l  1.                5  4   5
5 7 4
~183 5 0
April 16
May   14   "
cc
t 
164
To Cash for 21 Galls. Canary
"Cash for curing       "
"Sundry poor, 9 persons.
"a poor person...
"Cash paid Mr. Briscoe for Bread.
"Cash paid for altering Plate.
"the Poor...
1  25 galls. Canary, 7s. 6d.
" 212' "   Wine, 5s...
"Cartage, &c...
"Sundry poor, 2 Persons.
"Mary Lambert, being sick
21- Galls. Wine, and porterage.
"Sundry poor, 11 persons..
Sundry poor at Thanksgiving, 16 persons
53 Galls. Wine, cooperage, porterage, &c.
Sundries.....
1712.
Jan. 21
Feb. 11
March 3
24
April 12
Sundry poor, 11 persons.
Sundry poor, 3 persons.
Sundry poor, 3 persons.
Sundry poor, 14 persons.
46-2 galls. Canary, porterage, &c.
Balance carried to New Acct..
.   10  5   0
210  0
1 10  0
.   11  0  0
.  14  1  0
.  84  11  6
~201 17  6'
1 71
May
June
Aug.
Y, S.
515
10
415
1 0
3 0
110
1 0
d.
6
0
0
0
8
10
0
Y, 9. 7s.
5 7
2
Sept. 4
10
0
0
0
3
0.
0 14 17
1 2
1  0
8 2
9 12
Oct. 2
29
N.ov. 4
19
29 44
44
44
8 12
15 8
1 14
0
4
5
46
44
cc
44
44
4c
f
i
i 
165
1711.                                                               ~  s. d.
By Balance of Old Acct.
" Contribution. 
Jul    994.. 51 
66     44
cc     cc
ov     cc
c c    i
~   s. d.
.  110   7  4
5   7   0
5 10   6
4  17 10
4  10  3
5  2   5
7 14   0
7   6   6
-.    6   4  10
June  11
July    9
Aug.   6
Sept.   3
Oct.   1
29
Nov.  26
Dec.  24
1712.
Jan. 21
Jan.   21
Feb. 25
"  "           *....      65
" Cash Recd. of Dea. Jno. Cutler, Administra    tor to Mr. John Botts's estate, for a legacy
he left for the poor communicants..
" Contribution....
March 17
April 14
May  12
~201 17 6
1 711.
46
5 15 3
6 5 3
cc
12 0
6 19
6 10
7 6
0
8
4
4 
166
May   20  To Cash paid for Wine, and porterage
June  26   " Sundry poor...
" 2121 Galls. Wine, and porterage.
July   8  "Goody Brown.. 
"Briscoe for Bread to June last.
14   " Dea. Miriam for Poor..
"Sundry poor, 6 persons.
Aug.   5  " 2521 Galls. Wine, and porterage.
Sept.   1  "Poor...
21-2 Galls. Wine, and porterage.
29   "Henry Wright's wife..
Oct.       "26-2 Galls. Wine, and porterage.
Cash paid for cleaning Linen and Plate.
Sundry poor, 14 persons...
25 Galls. Wine, and porterage.
Sundry poor, for Thanksgiving.
Sundry poor, 4 persons...
Nov. 19   "
1 713.
Jan.   2   "
28   "
Feb.   2   "
6   "
16 4"
May   11   "
Cash pd. for 212 Galls. Wine, and porterage
25 Galls. Wine, and porterage.
a poor woman of the church..
21-2 Galls. Wine, and porterage.
Sundry poor...
Sundry poor, to date...
Balance carried forward to New Acct..
~175 17  2
1 712.
May 20
June 26
Y. S.
2 5
2 12
5 19
10
3 16
2 0
3 12
2 9
15
6 9
14
3 7
d.
6
0
5
0
0
0
0
6
0
8
0
5
2 0
10 10
7 10
7 15
14
0
0
8
0
0
5 8
9 1
11
319
.   11 10
. 12 10
.   69 15
8
11
0
6
0
6
5
i
I
I 
167
By Balance brought from Old Account
" Contribution...
*      *.
Jul  8cc...     790
Sept    3cc...     74
9      c;...
Oct          cc"...     76
c      cc...
Dec.   2 " "4.     7    4
44~~~~~~~~ 6                  o
1713.
Jan.   19
Feb. 16
March 16
April 13
May 1 1
.  7 18
7  1
8 0
6 17
4 17
~175 17  2
1712.
Y, s -
84 11
7 6
7, 9
6 12
7 4
6 2
7 6 -
7 8
7 3
d.
6
.1
0
4
0
0
6
0
4
May
July
Aug.
Sept.
1 7
8
4
3
29
Oct.
Nov. 24
Dec. 22
96
94
66
66
i 6
CZ
66
t6
66
64
3
9
0
0
5
0 
168
To Cash paid for curing Wine..
"Cash paid Mr. Briscoe for Bread to this time
Cash for 21 Galls. Wine, and porterage.
"a poor person...
"32 Galls. Wine, and porterage.
"Sundry poor, 13 persons.. 
"Ruth Knight...
"51 Galls. Wine, and porterage...
"Sundry poor at Thanksgiving.
"Widow Wormwood and Samuel Grisse.
10
Sept. 14
Oct.   19
29
Nov.   10
Dec.    7
1714.
Jan. 18
1" 222 Galls Wine, and porterage
" Cash, Sundries.
" Sundries at Thanksgiving
J" Mr. Briscoe for Bread.
" Cash paid for cleaning Linen
years, ending October next
" 2 Brass Cocks for Wine.
Nov.  23   " Sundry poor..
" 2 Casks and 23 galls. Wine
1715.
Jan. 18
April 21
1 "Sundry poor...
" Jonathan Williams for Wine.
" 32 Galls. Canary...
" Sundry poor.. 
" Sundry poor.. 
" 2112 Galls. Canary, 23 Galls. Sherry
1" Sundry poor
1" Cleaning Plate and Linen
June   5
July   8
Aug.   5
Nov.  14
21
1716.
Jan. 26
" Cash paid J. Williams for Wine.
" Sundry poor.. 
Amount carried fortard.
Y, s. d.
10 0
3 15 10
1 713.
6
0
2
0
0
0
6
0
6 2
10
5 7
.   10 15
10
. 14 15
6 0
1 0
4 3
6
3 15
3 0
0
2
0
8
March 29
July 22
and Plate for 2
2 0
7
8 19
19 13
0
0
0
0
6 10
9 14
13 0
16 0
2 0
13 4
8 1 7
4 0
6
9
0
8
0
9
0
0
k,
9 8 0
15 0
-'172 0 6 
169
By Balance brought from Old Acct..
" Contribution...
l  6 "...
Aug  3   "..                           41 
31  "...
28   "     c,..    48
Oct    26   "  6                                                 8
it   4
4~~~~~~~~~~            ~ it
~   s. d.
69  15  5
4  18 10
4 16   5
4  18  6
4 16  6
4   8   8
4   8   5
3   0  4
4   2  3
June
July    6
Aug.    3
31
28
Oct.   26
Nov.  23
Dec.   21
1714.
Jan.   18
Feb. 15
March 15
April 12
May   10
June    7
July    5
Aug.    2
30
Sept., 27
Oct.   25
Nov.  22
J4  6  0
*    4  18  3
.  3 18 11
A4  6  9
M5  4   1
4  15   7
J4   5 8
4  10  0
4  4 10
S4   5 0
4   6  2
4   5  7
2  0  0
4 12  6
Nov.   22  ~...
"Exchanging of Money for Bills.
" Contributions.
20
1715.
Jan. 17
"...       4  8  6
n own hand..    3  0  0
....    4   1   5
March  4          8 2
Ai..       4 8  6
May.         4 9    2
~....      11   0
Ji..        5  6  8
o...      5  0  0
....  5    0  6
A"..      5 6  2
e...      2  8  6
2~..   4 17  5
4 14   1
Ev1..           2  6
Amn. e      417  0
. ~229  4  3
" Exchange of Silver
29   "  Contribution
Sept.  26   "          ".
" Exchange  of Silver
Oct.   24   "  Contribution
22
1713.
44
49
4i
ii
it
C4
it
46
46
66
ii
it
46
(4
96
49
64
44
it
it
gi
46
gi                     ic
11 Cash for poor, from an u
11 Contributions
ti it
it                     6 6
Feb. 14
March 14
April 1 1
May 9
49                    il
11 Cash for Wine.
" Contribution
11 Cash for Poor.
11 Contribution
June 6
13
July 4
Aug. 1
tt
Amount carriedforward 
170
Amount brought forward
Jan.  26  To Balance carried to New Acct.
~242  8 2
1716.
March
April
July
To Sundry poor...
"23 Galls. Canary..
"Cash paid Col. Townsend for Wine
"   "   "  for Widow George Funeral
Wm. Briscoe for Bread.
"Sundry poor...
"21y Galls. Wine...
" 50 Galls. Canary, bought at Vendue
"Cash towards Mr. Batt's funeral.
Aug. 21
Oct.    8
26
Nov.    5
1717.
Jan.  29
May   13
April  8
May   20
June  17
Aug.   9
30
Sept. 9
6
]0
1718.
Jan. 15
Feb.    5
" Sundry poor.'.       7
Cash paid cleaning Linen and Plate.
"Sundry poor...
"Wm. Briscoe for Bread...
"Sundry poor....
" 32 galls. Canary, 23,12 galls. Green Wine
ep  Cash paid cleaning Linen and Plate.
1 " a poor person.
":' 5     Galls, Canary...
1" SundrypoQor....
"Sundry poor.,.   3 
"Two new Tankards, made of Wm, More's legacy
"f Balance carried to New Acet.  *            e      
1716.
May 29
Ms Sundry poor, omitted above
~250  18  5
Y, s. d.
. 172 0 6
..70 7 8
1 716.
5
9
7
. 13 18
9 12
.   15 4
. 11 I o
3 0
6 10
4 6
.   11 13
I 0
0
8
8
0
0
0
0
6
0
9 10 0
.  115  0
I 0 0
2 0 0
3 ol 8
8 10 0
. 120 2
1 0 0
10 0
.   8 19 8
i
0
0
0
1
22 13
3 0
30 8
64 2
6 15 0
I 
9
1715.                                                                  ~  s. d.
171
Amount brought forward
Contributions. 
c...
Nov. 21 By
Dec. 19 "
1716.
Jan.  16   "
3 11  9
~242  8  2
1716.
By Balance brought from Old Acct.. 
1" Contribution. 
"Cash for poor...
:" Contribution...
Aprit  9  "  ".....    575
70  7  8
.        5  9   2
3    "3  0  0
a.5 11  8
5  7  5
..    4 15  1
Sep.5 18 10
18  0
5  9 10
5  8  2
11  3
4   5 6
5  8  4
5  1  8
116  0
514  0
8  7
415  8
Cash for Wine for the Elders
Contribution..
Exchange of Silver for Bills
Contribution.
Cash for Wine.
Contribution..
Dec. 1 7
1717.
Jan.  14
Cash for the
Contribution
ic
at several times
Jcc i t ".
Feb. 11
May 6
July 29
1718.
Jan. 13
3   ",..i i
" Saml. More's legacy Recd. of Mr. Hill and Mr.
Foreland, 30 oz. of plate, and Bills of credit.
"Contribution..I.
36  8 0
5 7 0
~250 18  5
1715.
Y. s. d.
..229 4 3
.. 4 8. 8
5 3 6
It
March 12
Aprfl 9
May 7
June 4
it
it
it
cc
it
it
64
it
it
it
it
44
49
it
it
16
Cash
Contribution
ic
it
5 8
. 3 0
4 16
10 14
15 6
ii
94
ii
ii
94
0
0
9
0
0 
172
To 32 Galls. Green, 212 Galls. Canary Wine
"Sundry poor...
"Mr. Briscoe for Bread...
"Sundry poor...
"32 Galls. Possada, 32 Galls. Green Wine
" 21  Galls. Canary, 16 Galls. Medera Wine
"Sundry poor...
Cash paid for cleaning Linen and Plate
"32 Galls. Canary, 22 Galls. Green Wine
"Sundry poor...
Nov.  6
Dec.   9
1719.
April 28
Sundry poor at various times.
32 Galls. Canary, 32 Galls. Green Wine
Sundry poor...
Mr. Briscoe for Bread...
Sundry poor..
31% Galls. Canary, 32 Galls. Green Wine
Cash paid for cleaning Linen and Plate
May   18
June    2
Aug. 18
21
25
1720.
Jan. 11
Sundry poor at various times.
6 Galls. Green Wine...
23 Galls. Sweet Wine...
Sundry poor...
23 Galls. Possada, 22 Galls. Green Wine
Sundry poor...
31 Galls. Wine...
3 Galls. Sweet Wine...
Cash paid for cleaning Linen and Plate
17% Galls. Possada Wine..
Sundry poor...
paid Col. Townsend 32 Galls. Canary.
Balance carried to New Acct..
~260 18  3
1 718.
March 16
June 2 7
Y, S.
9 9
. 13 5
3 0
2 15
. 11 6
9 9
1 15
1 0
. 13 5
. 19 2
d.
1
0
8
0
0
712
0
0
3
6
Aug. 1
19
Sept. 24
Oct. 20
66
4
91
44
4 6
6 6
it
. 170
. 16 18
1 8
3 9
2 10
. 17 18
1 0
0
6
0
4
0
4
0
Jan. 1 1                        11
44
Feb. 4 11
May 3 64
44
Aug. 12 11
46
22'6
Sept. 19 44
22 44
Oct. 20 11
66
66
.   1 7 5
1 4
7 3
.   10 10
. 13 2
8 15
7 3
18
1   0
6   3
5 10
. 12 1 7
. 24 15
0
0
0
0
0
0
3
0
0
0
0
0
9
c
x
i
i
I
I 
173
By Balance brought from Old Acct..
March 10   " Contribution...
"Cash for the poor...
~ s. d.
64 2 1
5 8 0
3 0 0
4 17 10
5 3 2
5 12 6
5 17 8
4 13 10
4 11 10
5 6 0
5 14 2
cc "   "....                  8
6;4
Scpt.  22   "  ".....
Oct.   20  "  "....             1
Cash out of the other contributions for wine at
Mr. Prince's ordination, the whole being
charged then....
"Contribution....
Dcc   c5 "....    41 
Nov. 17
Dec.   15
1719.
Jan.   12
Feb.    9
March  9
April   6
May    4
June   2
29
July   27
Aug.  24
Sept.  21
Oct.  19
Nov.  16
Dec.  14
5  3 6
5 0 0
5 14 6
5 9 0
5 7 1
5 9 0
5 134
4 6 4
5 0 0
to be given some of poor
"   "      ~~to be given some of poor 200 221 2
1720.
Jan.   11
Feb.    8
March 7
April   4
May    2
29
June  27
July   25
Aug.  22
Sept. 19
Oct.   17
.    4 16  3
.  4 18  6
5  6 11
5 13  8
5  8  0
6   1  8
5  8  8
5  8  0
5  8  3
M5  8  3
6  15   0
t~260  18  3
1 718.
7
5
2
30
28
25
22
20
July
Aug.
Sept.
Oct.
5 1 73
5 6 6
4 19 4
ii
46
44
i 6
94
ii
44
44
41
64
it
46
99
44
46
ig
46
66
46
46
44
46
t6
66
4(
44
t6
66
Y, 5. Os. gd.
4 19 11
5 14 7
4 16 11
2 0 0
22 12 2
cc
44
4 6
44
94
i 6
4 6
64
49
46
4 4
(4
ii
4 4
49
44
i 4
4 6
44
16
46
41 
174
& Nov.   To Sundry poor...
. Jan.  19  " Townsend, 31% Galls. Wine
"Mending 2 Flaggons...
Feb.   8  " Sundry poor...
May   1  " Col. Townsend, 31 Galls. Canary.
~ 8.
7   5
~ 7   3
I
7  15
4  10
.   12 16
6  18
5 10
1alls. Fayal 16 17
1722.
Jan. June & J'ly. "
cc
Sundry poor...
Balance carried to New Acct.
28  5 10
58 15 8
155 17 11
11  0   0
33 12  0
1722.
Sept.           "
Oct. Nov. & Dec. "1723. April     "
Paid Col. Townsend 31% Galls. 
Sundry poor...
Mrs. Cook scouring Pewter and
washing Linen..
3 Galls. Posada..
Briscoe for Bread.
Townsend Note for Wine.
Mrs. Cooke scouring Pewter, &c.
"Poor....
"paid James Townsend exchanging 21 Gall
prickt Wine for Canary.
"Sundry poor...
"pd. cleaning Linen, Plate, and Pewter
"pd. Col. Townsend 23 Galls. Canary
pd. Widow Nicholson after the death of he
husband...
"pd. Jas. Townsend for 53 Galls. Canary
"Sundry poor and small charges.
"Sundry poor...
"Cash Mr. Briscoe for Bread.
" 31 Galls. Canary...
"Cash pd. for 5 yds. Diaper for the Table
"   "     "   quarter Cask Canary.
Sp. "   "  "   cleaning Linen, &c..
"Sundry poor...
"quarter Cask Wine...
"Cash given to Mr. Goddard.
"Washing...
Cash to Mr. Townsend 1 Bbl. Canary
Amount carriedforward. 
d.
0
3
0
0
0
0
8
0
6
1 72
Oct.
1721.
gi
44
Oct. 23 11
N6v. 1 3,
Y,O. 5s. 6d.
196
3 17 6
12 4 6
90
June
July
Aug.
17 16 0
3 0 2
18 6
7 15
7
8 13
6
0
0
2
Nov. 21
1724. Jan.
March
1  0  0
. 16 0  3
.   31 9 9
. 17 7 0
4 6 8
.   11 16 3
3 15  0
7 1 7 6
12 6
.   15  5  0
7 1 7 6
2 0  0
8 6
. 12 0  0
. Y,232 5 9
May
June to Nov.
1725. Jan. 12
June 1
16
18
f
Sept.
Oct. 27
Nov.
Dec. 5
1 7 2 6. Jan. 3
I
I 
175
1720.
Oct.           By Balance brought from Old Acct.
Nov. to Feb.    "Contributions..
March & April.  "       ".
May & June.    "        "..
July & Aug.      "      "..
Sept. Oct. &Nov.    "..
1721.
Dec. to March.  "       "..
April to June    "      "..
July & Aug.     "       "..
~155 17 11
58 15  8
5 17   5
6  4   0
5  0 11
6 11 10
1722.
Oct.  20
Sept. 17
Oct.   15
Nov.  12
Dec.   10
12
Oct.  15   "  "....  ~
nov   12 ".....    501
Fifty Pounds Recd. of Mr. Daniels, it being a
legacy given by Mr. Simon Daniels for the poor
of ye Old S. Church, to be disposed of accordg.
to the direction of the Ministers and Deacons
of sd Church (this is ye charge in ye Will).
1723.
Jan. 7
Feb. 4
March 4
April 1
29
May 29
Contribution
F6
April   1..        1~
it
cc
Cash for Wine for ye Ministers
Contribution..
June  24
July  21
Aug.  19
Sept. 16
Oct.   12
Nov.  11
Dec.    9
1724.
Jan.    6
Feb.    3
Sep.   6   " "*.      *..     5    7
Oct.* 12                               * "              
nov.~  *1                              * "                     2
Jan. 6 " "..... 5 14  0
Feb. 3" "....6 4  5
Amount carried forward.
Y, S.
.24 15
.22 0
.19 19
.15 7
913
.14 19
d.
9
3
0
11
6
11
. 18 15
. 19 10
. 10 14
11
10
10
itB
it
94
99
(I
50 0 0
it
(i
id
5
.5
6
5
5
6
1
5
5
7
5
6
6
6
9
7
14
15
16
7
7
17
11
8
0
2
2
0
4
9
6
4
0
9
10
6
8
4
7
4
6
0
it
ic
cl
44
it
94
46
it
94
ii
(i
(t
ti
it
i 6
ig
it
(c
. t223 9 8 
176
176.d
To amount brought forward.
"Sundry poor..
"Cleaning Linen and Plate
Widow Webster.
"21 Galls. Canary.
"Mr. Briscoe for Bread.
" Poor. 
"3 Galls. Wine..
"35 Galls. Wine..
"Cleaning Linen and Plate
"Sundry poor..
Nov.  3
1 727.
Jan.    3
Feb.    6
April
June   6
Cleaning Linen and Plate
quarter Cask Canary.
Sundry poor..
Mr. Briscoe for Bread.
Cleaning Linen and Plate
32 Galls. Canary.
Cleaning Linen and Plate
Sundry poor..
Cleaning Linen and Plate
1 Cask Wine..
1728.
Jan.    1
April 23
Sundry poor..
Townsend for Wine
Cleaning Linen and Plate
Briscoe for Bread
Sundry poor..
Cleaning Linen and Plate
pd. Townsend for Wine.
Sundry poor..
Cleaning Linen and Plate
Townsend for Wine
Sundry poor..
pd. Mr. Oliver for Wine.
1729.
Feb. 24
Feb.  24   " Cleaning Linen and Plate
" Townsend's Note for Wine
March 15   " Sundry poor..
June   6   " Townsend for Wine.
" Mr. Briscoe for Bread.
" Cleaning Linen and Plate
Amount carried forward
1  0  0
Tow'..13  1  6
9   5  0
.   11  0  0
M.rs e..     6  18  6
Ca...     1 10  0
Amoun~. ~491   8  2
Y, S.
. 232 5
. 16  6
..     8
1 0
7 1 7
5 4
10
19
.. 12 19
10
. 28 13
d.
9
0
0
0
6
0
0
6
6
0
0
1 726.
Jan. 3                          11
Feb. 6 11
April ii
June 6 11
64
46
ig
Aug. (4
Oct. 8                          46
ic
9
7 1 7
2 0
6 16
2
12 0
4
1 10
10
9 0
0
6
0
0
6
0
6
0
0
0
Jan. 1                         11
April 2 3 1 1
i i
June 3 1 1
4 4
Aug. 1 3 1 1
i I
Sept. 2 1 1
c i
Nov. 4 11
I I
6 4
. 30 14
2 2
12
6 18
7 15
12
. 16 12
5  0
12
9 15
.  1 12 0
-.    8 16
0
0
6
6
0
6
6
0
0
0
0
5
i
I 
177
~   S.
.  223   9
...       6  10
6    2
Ot  1       5  11
v  9 ". 6 11
1       8
6    6
8  6
5  18
6   18
5   6
7  10
6  12
By amount brought forward
'; Contribution
30 "..                                 6
May  "        ".~~~~                      ~       ~~~~~~~..        1 
Money for Wine for ye Ministers
Contribution...
*               *        v
26
June  26
July   21
Aug.   17
Sept.  14
Oct.   12
Nov.    9
Dec.    7
1725.
Jan.    4
Jan  4      "*...      1 
Recd. of Mr. John Walley Twenty pounds m
it being a legacy left by his father, to ye Sout
Church for ye poor of sd church
Contribution....
69
Marc   1   " "....          570
"       at several times 
Wine taken out of stock for ye Ministers
1726.
May 23
" Contributions at sundry times.
"Canary for ye Ministers.
1727.
March 2 7
Dec.    3
1728.
Dec.   30
1729.
Dec.   29
" Contributions at sundry times.
Dc    3               ". 
Amount carried forward
23
1724.
d.
8
.0
0
8
0
0
2
0
10
111
6
1
0
2
30
26
April
May
49
66
4 6
94
46
t4
46
64
49
46
66
46
ii
11
6 6
c I
i 6
4 6
cc
5 15 1
. 20 0
6 1
5 7
. 20 1 7
12
0
1
0
9
0
Feb. 1
March I
May 24
(C
44
C.
ci
. 103 11 11
1 12 0
89 14 11
71 8 11
66
ti
66
126 17 5
46
4 6
ig
87 6 2
- Y,835 15 1 
178
To Amount brought forward.
Sept.   9   " Townsehd for Wine.
" Sundries..
1730.
Jan.   26 -
Sundry poor..
Cleaning Linen and Plate
Townsend for Wine
Sundry poor..
Townsend for Wine
Mr. Briscoe for Bread.
2 Bbls. and 64 Galls. Wine
Sundry poor..
Balance to New Acet..
n....     13 10  0
1   2  0
.   15   0   0
5   8   6
7 13   0
e...    6   0   0
~ B 6..29   0   6
~..        415 15  8
..-..~ 346   8   5
~942  6   3
1733.
Oct.   27
To Cash pd. at sundry times for Wine to date
"      "     for Charitable purposes.
"Balance to New Acet...
~820  9 6
1734.
Oct.   27
To Cash pd. for Wine to date..
"    "  for Sundry Charitable purposes.
1735.
Oct.   28
" Balance to New Acct.
.  44 1 11  0
_-  ~747  7  1
1738.
Nov. 21
To Cash pd. for Wine to date..
"  for Sundry Charitable purposes, &c.
"Balance to New Acct...
f
~1,003  5  8
1729.
q.
491 8
. 10 10
10
d.
2
0
0
Jan.' 2 6 - 41
ii
March 2 11
may 1 1   "
91
11
91
Oct. 5                               c,
91
. 105 0 0
. 293 6 0
. 422 3 6
. 107 14 6
. 198 1 7
. 192 4 0
. 261 14 10
. 549 6 10 
179
By Balance brought forward....
Feb.  23   " Contributions at sundry times...
March 19   " Cash Recd. of Mr. Willard, a legacy left by
Madam Saltonstall...
Nov.   2  " Contributions....
~942 6 3
1730.
By Balance from Old Acct..
1733.
March 5
March 5  "Cash of Mrs. Manley, being a legacy left by Mr.
Wm. Manley to the poor of So. Church
Oct.   1  "Cash Recd. of John Maylem, it being so much
given by his father Mr. Joseph Maylem, to be
disposed of by the Deacons for the poor of the
O. S. Church according to their best discre                tion.  (Recd. Sept. 13)...
27   "Contributions at sundry times...
20  0 0
434 1 1
~820 9 6
1733.
Oct. 27
By Balance from Old Acct..
"Contributions to date.
~7t7  7 1
1735.
Oct. 28
1737.
Nov.    3
By Balance from Old Acct..
"Cash Recd. of Jonas Clark, it being so much left
the poor of the church by Mrs. Abigail Ducka    loone in her Will...
1738.
Oct.   20
" Contributions to date
. 556 14  8
Y:1,003  5  8
1730.
Y, s. d.
835 15 1
16 9 -3
20 0 0
70 1 11
. 346 8 5
20 0 0
. 422 3 6
. 325 3 7
. 441 11 0
5 0 0
I 
180
~   s.  d.
.  460  18  6
.  120   8   7
.  513  6   1
~1,094 13   2
To Cash paid for Wine to date
" Sundry poor, &c..
"Balance to New Aect..
1746.
May
To Cash paid for Wine to date
"Sundry poor, &c..
"Balance to New Acet..
.  289   1   0
.  165  15   8
.  676 19   3
~1,131 15 11
1746.
July
1747.
May 24
Nov.
1748.
May
July
Oct.
1749.
June
July    6
To Cash paid for Wine to date
" entertaining Ministers at Dr. Sewall's.
" Journey to Ipswich to Mr. Walley's ordination.
Cash fbr Convention at Ministers' houses
J"   "   Horse hire for Com. to Ipswich.
O"   "    "    "  " counsel to Medford
J"   "   " Wine and for ministers at convention
J"   "  lent out of this stock July 6, 1747, to pa
off the deficiency of our Ministers, as per Vo
of the church...
"Sundry poor to date...
"Balance to New Acct.... 
.        192   0   0
.  373 16   2
.  330   1  0
~1,618  l   1
1751.
Nov. 4
May 19
To Cash paid for Wine to date... 447 14  0
9"   "    "  2 Horses and travelling expendss to
attend the Council at Northampton..  56  3  2
1751.
Nov.
" Sundry poor, &c..
"Balance to New Acct.
.         256   4    0
.  427   7   9
~1,187   8  11
1 43.
July 9
Sept. 4
641 4 1
7 13 0
15 10 0
44
46
4i
8 -,15 0
22 14 10
10 0 0
16 7 0
i
i
k 
181
By Balance brought from Old Acct.. 
1" Contributions...
1738.
Nov. 31
1743.
Aug. 21
~,    s.  d.
. 549 6 10
. 545 6 4
~1,094 13   2
1743.
Sept.  4
1746.
April 28
By Balance from Old Acct..
" Contributions..
.  513   6   1
.  618   9  10
~1,131 15 11
1746.
April 28
1749.
May 29
By Balance from Old Acet..
" Contribution..
~1,618   1   1
1749.
June       By Balance from Old Acct..
1751.
Nov.   4   " Contributions..
~1,187 8 11
. 676 19 3
. 941 1 10
. 330 1 0
. 857 7 11 
182
1753.                                                              ~  S. d.
To Cash paid for Wine to date
1753.
Oct. 13
1752.
May 17
" 360 ~ Old Tenor, it was for Old Bills burnt, and
Interest, Recd. from Treasurer Foye in dollars,
and now vested in committee's notes to draw
Interest from the Province, being $160 am~ to
360 ~ as above.... 360  0  0
1753.
Oct.
" Sundry poor
" Balance to New Acct.
.     241 19 0
. 126  1 9
~993 14 9
1755.
Jan. 1 2
To Cash paid for Wine to date
" Sundry poor..
" Balance to New Acet..
Mem~, pd. Mr. Oliver ~225 for
~30 out of Stock.
~1,066 19  1
Y, s. d.
. 265 14 0
. 206 14 6
. 143 15 2
. 716 9 5
of
4
a Province Note
I
I
.I
-6
I 
183
1751.                                                              S. d.
By Balance from Old Acct..
1751.
Dec.     1
1752.
May 17
1" Recd. from the Treasurer 20 ~ Old Tenor, being
for Int. of 340 ~ Old Tenor burnt by commit    tee, and Reed. Order on Mr. Foye for..
1753.
Oct. 15
1" Contributions
~993 14  9
1753.
Oct.  15  By Balance from Old Acct....
1755.
Feb.  26   " Contributions, including Province Notes in m
hands which I made this Acet. Dr. for i
1752, ~360...
. 940  17   4
~1,066 19   1
1755.
Feb.  28  By Balance of the foregoing Acet. adjusted wit
the committee this day, of which there is in
my hands five hundred and eighty-five pound
Old Tenor in Province Notes to draw Interest
Old Tenor...
1755.
Feb. 28
We have examined the foregoing Aect. from the set     tlement in 1722, and find the same right cast.
ANDREW OLIVER, )
ISAAC WALKER,         Committee.
WILLIAM PHILLIPS, )
i s. d.
. 427 7 9
20 0 0
. 546 7 0
. 126 1 9
. 2716 9 5 
184
To Amount paid Mr. Oliver for a Note of ~30 to
draw Interest from Province...  225  0  0
1757.
Nov.
1760-1.
April 4
Dec.    7
" Cash pd. for Wine to date
April  4   1"    "         "       ". 8
Dec.   7   " 160 Dolls. included in a Province
Note is...
" 80 Dolls. included in a Province
Note is...
2 Province Notes of ~6. 2s. and
1 of ~8. 5s. ld...
Dec.       " Sundry poor, &c...
"Cash paid Thos. Hubbard in full
107 13  1  647 13  1
. 918   5  8
. 239   1  8
~3,439   1  2
1761.
Dec. 4
Old Tenor,
Tenor
ostly to poor..
is.
. to Dr. Jefries
66 10
22      4  0
106 17
d J. SewJh Stock   195        10
302  7
Sudy  proratos,mstytopo..481 
11  40   6   3
~     8
~   15 14   04
~154   7   54
~4   9   2,3
"Mending Flagon
Nov.  25  " Sundry appropriations.
To Balance due to Mr. Phillips
1 755.
Feb. 28
Y, s. d.
. 526 15 3
. 882 5 6
.t360. Os. Od.
180 0 0
i
i
I
I 
185
By Balance brought forward as adjusted by the
Committee....
By Province Notes in my hands to draw Interest,
part of the above Bal. ~585., the remainder
in Common Stock.
1757.
Nov.    6
1761.
Jan. 23
" Contributions.
" Int. of ~360. and ~225. to 1st June, 1758,
date of ye Note..  ~180. Os.
" Int. one year f  ~116. 7s. 1d., or
~872. 13s. ld.... 52 7
"Contributions...
~3,439  1  2
. 239 1 8
1761.
By Cash Recd. of former Treasurer
1762.
Feb. 21
.  489   4  10
~ 728   6  6-2'
1762.
Feb. 21
1763.
Oct. 30
By Balance from Old Acct.
. 795  7  7
Old Tenor, ~1,014 19  0
1765
Feb.
Sept.
Dec.
By Contributions..      ~664. ls. 10!d.
"      "..       302  7   12
"      "..       157  8   02" Balance carried to New Account..
~154  7  54     t14
B13y Balance Carried to Wmn. Phillips, Cr.,
Jan. 1, 1766. We have examined the above Acct, and find the same right
cast and well vouched,                              ANDT1FW OLIVER.
*~~~~~~ THos. IIIJBBARD.
24                                JOSILUA WINSLOW.
1 755.
Feb. 28
Y, s. d.
716 9 5
. 1,091 17 9
21 232 7 21
2, 2
1,398 6'
92
" Contributions
. 219 11  5
11 Contributions -
6
1
22
88 12
40 6
20 19
4 9
2-L
2
3
9
2 -1
4
.     4 9 2 1,1 
186
1766.
Aug.  31  To sundry appropriations.
Dec.  30   " Cash paid for Wine.
" Sundry appropriations.
~ s. d.
. ~261. 12s. 4-d. 34 17 743
...   50  0  0
Snr  ar Ia n..15 15  1
~100 12  843
1767.
Dec.  29  To Cash pd. for Wine...
"Sundry appropriations...
"Balance carried to New Acct..
Balance in the hands of D. J. is ~0. 7s. 32d.
i"     "      ".W.P. is 22 0  543
~82  15   141
1769.
Aug.  28  To Cash paid for Wine...
"Sundry appropriations...
" Bal. carried to Debit of Wm. Phillips.
~63 14   0
67  9  9,
41 19   8,
~173   3. 5
1771.
Jan.    8  To Cash pd. for Wine                                          
Sundry appropriations.. 
Bal. carried to Debt. of Wm. Phillips.
~ 37 16 0
''88  7  3
18  1  6
~144   4  9
. 19 5 6
. 41 2, 4
. 22 7 91
4
I 
187
~    s.  d.
. ~368. 7s. 12d.    49    2   32
20  18   02    ~   B to m Pl C.   30  12  44
~100  12   843
_ - - 4
Jan. 1, 1767. We have examined the above Acet., and find the same
right cast and well vouched.                        ANDREW  OLIVER.
THOMAS HUBBARD.
JOSHUA WINSLOW.
1767.
Aug. 30 By Recd. of Bro. Sewall ~2. 9s. 94d., being the
Bal. of his Acct., for which I am accountable.
Dec.  20   " Contributions.....  82 15  141
~82  15  1{4
1768.
Jan.
Aug.
.    22   7   9~4
Ag "o..  150  15   743
~173 3  5
1771.
Dec.   16  By Contributions.
~144 4 9
* Boston, Jan. 8, 1771. We have examined the above Acct., and find the
same right cast and well vouched.                   ANDREW OLIVER.
THOMAS HUBBARD.
JOHN WINSLOW.
1 766.
Aug. 31
46, Bal. to Wm. Phillips, Cr.
By Balance from Old Acet.
11 Contributions.
1 144 4 9 
188
l To sundry appropriations
" Cash for Wine
~ 79   9    0
~117  11  3
1771. 
May    11    To sundry appropriations
1772.
June    30
1771.
May
1773.
Aug.    31
To sundry appropriations, including a Catalogue
.   of Dr. Sewall's Library, ~3. 12s. Od... ~20   3  7
1772.
Sept.
1773.
Sept.
To this sum brought from above..
" Sundry appropriations, including expenses of
Pastors and Delegates to Bolton in June
and Aug.   ~5. b15s. 6d..
~58    1  111
To Cash paid, &c., per David Jeffries, as per Acct.  58  1 11
" "   per Jona. Mason... 20   3  7
"   " " Wm. Phillips... 117 11  3
"Bal. carried to the Debt. of Wm. Phillips's Acct. 21 13  343
~217  10  14
4I
I s. d.
. 38 2 3
1 771.
Jan.
1 773.
June
. Y,31 18 7
I
I
i
31 18 7
26 3 4,1
i
i 
189
1771.                                                              ~
Jan.    13    By Contributions.  1773.
April    3 J
~71  1 4
1771.
Sept.
Nov.
By Contributions.
1771.
May
1773.
Aug.
5    By Contributions in Old Tenor
money... ~445. ls. 11
23                                     247 12  0
1772.
Sept.
Dec.
1773.
Sept.
20 } By this Sum from above.
" Collections.
~   26 o   94.   27 10 10
54   1  74
4   0  44
~58   1 112
" Cash of Dea. Phillips.
By Contributions Recd. by David Jeffries as per
the above Accounts...
"o tto per Jona. Mason...
4"   "    " Wm. Phillips...
~217 10 14
Boston, September 30, 1773. We have examined the above Account, and
find the same right cast and well vouched.         JoIHN SCOLLAY.
HENDERSON INCHES.
THOMAS DAWES.
Y, s. d.
71 1 4
. Y,26 10 9,
192 7 2
54 1 7-14:
92 7 2
71 1 4 
190
~    s.   d.
32 17 6
To sundry appropriations
1773.
Sept.
1774.
Aug.
1775.
March
"    not added up in Old Book   13  0  04
~45 17  643
1774 to 1778. To sundry appropriations
"Cash pd. for Wine.
1779.
Feb.
13    " pd. David Jeffries in part Sac. Coil., as per
receipt.....
8    " do. as per receipt for Bal. of his Acct..
15    "  "          "                     
Nov.
Dec.
1780.
Aug.
Sept.
14    " Saml. Conant, Bread Bill..
15    " Jona. Williams 22 Galls. [casks?] Wine, ~
Amo. of the above four last entries paid in
Paper Money..    ~236. 8s. 9d.
To Balance Lawful Money, ~1. lls. lld.,
75 for 1..
.       119  13  6
~454 16  2
1783 to 1784. To sundry appropriations...
" David Jeffries as per Acct....
July    31    " Wine, Rum, Sugar, Lemons, Pipes, and To                   bacco, sent by D. J. to Rev. Mr. Eckley on
the convention, as per Bill..
1783.
April
1    " D. Jeffries, as per Acct...
Balance carried to Debt. of W. Phillips.    3.
~73  1 10
1785.
May
To Wine, Spirit, Pipes, &c., supplied Rev. Mr.
Eckley by Bro. Jeffries- convention.
pd. for 1 cask Lisbon Wine...
"Sundry Contributions..
~50 12 10
44           44
35 7 11
37 16 0
25 0 0
85 10 9
31 0 0
3 11 8
15 0 0
t
II
2 13 0
II
20 4 8
31 12 6
2 5 8
9 12 0
38 15 2
I 
191
1773.   A
By Collections, Old Tenor
1774.
Dec.    11 J
167 11          6
~362   7  82
~48    6   42
1774 to 1780. By Collections.
1778.   Aug. " Recd. in Paper Money
Amo. as above.
~454 16  2
By Balance of Acct. in lawful money
1781.
1783.
Dec.
" Collections
~73 1 10
1785.
By 13 Collections at the Sacrament the year past,
as appears by the Contribution Book.
1789.
Feb. 23
" Bal. carried to Cr. of Wm. Phillips
5 10  7
~50 12 10
.t s. d.
. tl94. 16s. 2-id.
2
48 6 41
2
. Y,454. 16s. 2d.
. 409 13 1
. 454 16 2
1 11 11
. 71 9 11
45 2 3 
192
Old South Church to Thos. Hubbard.
OldTenor.       ~  s.  d.
l
.  ~29. 6s. Od.
6 14  5
. 13,825    0    22
Sewall's house, Bal...   334  7  4  1,887 18
" Cash in hand, being Stock in Bonds, Notes, &c.. 513 14
" Bal. due to church, which waits their order..  72 14
~2,479  2  114
David Jeffries.
To Sundries belonging to So. Church Stock, Reed. of
Dea. Hubbard; viz.,   James Mirrick's Bond....  17  7
Joseph Garfield's"....  22 16
Daniel Whitney's"....  29  4
Wm. Smith's      "....  22  5
Roger McKnight's Note....          4  0
Treasurer's Notes..... 418  0
Cash Bal. of Sacramental Stock, Folio 6, ~315. 10s. is 42  1
Bal. of Acct. of Int.         Folio..   35  9
~591  4
From which deduct ~4. 16s. 0-4 chgd. in Mr. iu[
bard's Acct. settled, which is copied in this boo}
Folio                      
4 16  04
586 8 7
To Receipts at sundry times:   Mrs. Mary Ireland's Legacy.
John Simpson's        "        ~    
Pious and Charitable fund.
Rev. Dr. Sewall's donation.
Int. Recd. of Whitney..
" "    Mirrick..
"     "    McKnight..
Int. on Treasurer's Note to June 30, 1764
4 91
21   1 10
~803   9   1
1 763.
4 16 O,a
4
3
4
9
8
0
10
0
0
4
043
7 34
- t
. 133 6
. 30 0
.. 2 13
. 20 0
8 13
1 0
8
0
2-14
0
1.4a
1 1 
193
Contra.
1763.
Dec. 1  By Stock belonging to the South Church, in Bo
Notes, &c.....
"Cash Recd. per contra since the last Acet.
settled..... 
" Bal. of Sacramental Stock..
" Bal. of Acct. of Int. Recd....
~2,479  2 11,4
Boston, 1 Dec., 1763.
Errors excepted.
THOMAS HUBBARD.
Contra.
1764.
Nov.
By Cash, Bonds, and Notes, as per Dea. Phillips's receipt.
" Mrs. Mary Ireland's Legacy... 133
" A Treasurer's Note....  460
James Mirrick's Bond..              17
"Joseph Garfield's"....  22
Daniel Whitney's "....   29
"Wm. Smith's        "....  22
"Roger McKnight's Note....    4
Rev. Dr. Sewall's donation...   20
John Simpson's Legacy....   30
"Int. paid by Mr. Mirrick...    1
"Int.  "   "Mr. Whitney....    8
"Int.  "   "McKnight...
Charitable Fund, ~i19. 19s. Od. Old Tenor.    2
" 170 Dolls......   51
Bal. of the cost of a Flagon given by the late John -
Simpson....
Cash paid his Bro. Phillips Bal. hereof.
4
.
~803   9    1'
25
Y, s. d.
. 513 14 3
was
. 1,887 18 4
. 42 1 4
. 35 9 04A
6
0
7
16
4
5
0
0
0
0
13
4
13
0
8
0
6
8
0
10
0
0
0
11
1.4a
9
2-14
0
6 0
10 2 
194
William Phillips.
To Cash Reed. of Bro. Jeffries, per reept.; viz.,  Rev. Dr. Sewall's Gift.. ~20. Os. Od.
John Simpson's Legacy..   30  0  0
Int. Recd. of D. Whitney..    8 13  143
4"    "   "Mirrick..    1  0 11
"    "   " McKnight..        4  91
Charitable Fund...    2 13  2-4
170 Dollars....  51  0  0
113 12  0i
To Mary Ireland's Legacy.. 133  6  8
" Pious and Charitable Fund..    2  6  0
March 7
11
Oct.   2
23
255  4  82
6 0
460   0
19   4
16  0
14
100  0
6
26 1
596  6  3
46 14  9
1   0 11
11 March, 1764...    1  6 10   75   3 10
~926 14  92
To Bal. of above Acct.....    9 11  0
" Pious and Charitable Fund...    2  0  0
" Cash Reed of Bro. Jeffries, Bal. of his Act., folio 35   10  2
Aug. 31   " Cash of Bro. Sewall...
"   "   for a Treasurer's, No. 126.
"Int. on do. from June 10, 1765, to July, 1766
Treasurer's Note, No. 376..
" Int. on do. from Oct. 23, 1765, to July 17, 1766
1 yr.'s Int. of James Merrick..
Dec. 15   "A Treasurer's Note, No. 108..
"Int. on do. from July 1~ 4 mos. 28 d..
"Bal due to Wm. Phillips to New Acct..
~1,745 11 41
Y, s. d.
1764.
Nov. 6
0
0
10
0
9
0
8
4
. 21
. 49
3
. 730
. 32
0
1
. 820
. 16
. 60
4 0.4a
0  0
4 10
0  0
2 5
0 11
0  0
ii  o
0 1 1,a 
195
Contra.
Aug.  21  By a Treasurer's Note, No. 126, dated June 10, 1763,
payable to Eleazer Porter, Esq. ~49. Os. Od.
" Int. 2 m. 11 days on do...     11  62 
Nov.  26   " 1 Note payable to Jno. Gould. 16  0  0
" Int. 5 m. 22days...      9  0
" 1 Note payable to Andrew Oliver. 100  0  0
" Int. 9 m. 7 days..  4 12  4
1765.
March 1 1
" 1 Note, No. 376, dated 23 Oct.,
1764, payable to Richd. Leche    mere, Esq... 730  0  0
" Int. 4 mos. 6 days...  16 10 11
" Bal. carried to New Acct.....
~926 14  92
By Int. arising on Mary Ireland's Legacy, Cr. in
that Acct. as per page...
"Bal. of Contribution, folio 27...
1766.
July 1 7
July   17   " A Treasurer's Note of this date, No. 108, pa;
able to Wm. Phillips, with 5 %  Int. per an
Dec.  15   "A  Treasurer's Note, No. 113, dated 17 Jul
1766, payable to Wm. Phillips
Int. on do....
Cash pd. Stephen Minot, for which have h
Bond and Mortgage of this date.
Cash Ezekiel Goldthwaite, drawing Bond
"Bal. of Contribution Acct., folio 29. 
.  575  0  0
.-       6  0
~   30 12  4a1
~1,745 11  4~
0
1764.
Auo,. 21
Y. s. d.
49 11 6,1
121 1 4
746 10 11
9 11 0
8.0 0
4 9 2,a
820 0 0
301 0 0
6 3 9 
196
Wm. Phillips.
To Cash Recd. of his Bro. Jeffries, contributed to
the Charitable Fund last Thanksgiving
"Cash Recd. 3 yrs'. Int. on R. McKnight's Note.
"Cash   "   1  "   "  of S. Mirrick..
"Cash Recd. on Treasurer's Note, No. 113
"Int. on do. from 17 July to 11 May, when let S.
Minot ~125. as per Contra, is 9 m. 24 days C
5 %  is....   ~12. 5s. 9d.
~176. from 11 May to 17 July is 2 m.
6~~~           ~ das.y..      11 
Deduct 1 yr.'s Int. on ~60. Os. 1143d.
for the Bal. due to him out of the
above Note as per Contra.        3  0  0
Sept. 21 "Cash Recd. of Joseph Gearfield and Bro. Sewall
in part of his Bond...
Oct. 20   "Cash of J. Mirrick in full for Int. to 19 ult.
"Bal. due W. Phillips to Cr. of New Acct.
22 12 1143
1  0  3
54 14  54
~392   7  73
1769.
June 16
To Cash of S. Miller, Esq., in part of Int..
"   "   " S. Minot, for 2 yrs.' Int. of his Bond ~575
"   "   "      "        "       "       "        12
"   "  S. Mirrick, due Sept. 19, 1768.
"   "   " Thos. Hubbard, Esq., for John Osborn,
Esq., Legacy...
"   "   " Jas. Mirrick, 1 yr.'s Int. due Sept. 19,176 
"   " "S. Miller in part of Int... 
" Bal. of Contribution Acct. from folio 28.
0  0
0 0
0 0
0 11
13  0'0
9    1  0 11
4 16 8
41  10  8 
~158  9   22
1770.
To Bal. Brought from Old Acct....
1" Cash quarter's Int. on S. Minot's Bond, ~575.
A "   "   6 yrs.' Int. on D. Whitney's Bond to Oct.
20, 1769....
c "   "   1 yr.'s Int. on S. Minot's Bond..
"   "   of Roger McKnight in part of his Note.
Dc 1 "   "   1 yr.'s Int. of J. Mirrick; due Sept. 19, 1770
Oct. 2
Nov. 2
Dec. 1
1771.
Jan. 1
1" Bal. of Contribution Acct., folio 28
.  18  1  6
~,161 14 44~
0
Y, s. d.
1 767.
Jan.
6
14
1
0
0
412
7 14
0
24
Feb. 1 1
May 1 7
1
301
1 12 3
13 18 0
10 18 0
13
69
15
I
88 8 I,!
34 10 0
10 10
7 10
1 13
1 0
3
0
7
11 
197
Contra.
By Balance of Aect. and per S. Church stock
"  Int. on Mary Ireland's legacy Cr. in that Acct.
as per folio...
May 11   " Cash paid Stephen Minot, for which have his
Bond and a second Mortgage of this date.
July 24   " Cash paid Stephen Miller, Esq., of Milton, for
which have his Bond and Mortgage of this date
~392   7  743
1768.
Jan.
By Balance of above Acct..
" Int. Cr. in Mr. Ireland's legacy folio
1769.
Jan.
" Balance to New Acct.
"1 Balance to New Acet.
~158. 9   22
1770.
Nov. 23
By Balance of Contribution Acct..
" Cash pd. Josiah Quincy, Jr.,.
Dec. 8
1771
Jan. 9
" Balance due Church
~161 14 4'4
1 76 7.
Jan. 1
Y, s. d.
60 0 ii-,a.
7 6 8
125 0 0
200 0 0
54 14 5,1
7 6 8
cc ic
8 0 0
.  88  8  1,1
36 4 1
1 13 8
. 123 16 7  
198
Itilliam Phillips.,
To Balance of Old Acct....
1" Cash, 1 yrs. Int. on S. Minot's Bond.
A"   "    "    " of S. Miller, Esq., to July 24,1770
J"   "            " Stephen Minot. 
1771.
Jan. 9
Feb.   1
April 7
July 13
1772.
Jan. 29
"    "   1 yrs. Int. of Joseph Allen and others on
their Bond of ~100., due 21st inst..
"Cash 2 yrs. Int. on J. Merrick's Bond.
J"    " of S. Miller, in part Int..
"   " 1 yrs. Int. of S. Minot on ~575., due 15
Dec. 1771, ~34. lOs. Od., and 1 yr.'s Int. on
~125., due 11 May, 1772, ~7. lOs. Od.
"Cash of D. Whitney in discharge of his Bond,
~29. 4s. Od., 3 yrs. 2m. 14d. Int. on do. ~5.
lls. 4d.....
"Cash of Bro. Jeffries, Pious and Char. Fund.
31
1773.
Feb.  16   "   "  "  S. Minot in discharge of his Bond 
~125. Os. Od., and 9m. 5d. Int. on do., ~5
14s. 7d.....
Cash of S. Minot, 1 yr. 2m. ld. Int. on his Bon
~575., to 15th inst., ~40. 6s. 11d.
Rec'd. part of Principal of above, ~150. Os. 0d
April  7   "Cash of Joseph Allen and others, 1 yr.'s Int. o
their Bond of ~100. due 21 Jan. 1773, pe
T. Ruggles...
May   8   "Cash in discharge of Jas. Mirrick's Bond, ~17
7s. 9d., Int. from May 19, 1773 [?],1323m. ~1
3s. 9d..
July   6   "Cash of S. Miller, in part of Int..
Aug.  17   "   "   "Ex. of the late Thos. Hubbard, Esq
for his legacy to the Pious and Char. Fund
Sept. 15   "Cash of S. Miller in part of Int.
30   "Balance of Contribution Acct., folio 30.              2
"Balance to New Acct., folio 58.
.  50   0
3 10
~ 21 13
~  30  9
~752  0
I S.
123 16
34 10
18 3
7 10
d.
7 1
4
0
4
0
6 0
1 11
13 16
0
5
0
42 0 0
34 15 4
1 6 8
130 14 7
190 6 1.1
6 0 0
18 11 6
1 7 5 0
0
0
3.14
4
0 
199
Contra.
1  By Cash pd. Joseph Allen, Danl. Fay, and Joseph
Safford, all of Hardwick, for which they have
e
given their Bond payable with Interest, Jan.
21, 1 7 72....
26   "  2 yrs.' Int. Cr. Mary Ireland's legacy, folio.
F.   8 0 0
Feb.  24   "  Cash pd. Amasa Davis and Robert  Pierpont,
for which have their Bond of this date and
said Davis Mortgage...
May   15   "  1 yr.'s Int. Cr. Mary Ireland's legacy..
Aug.  16   "  Cash pd. Nathan Parker of Reading, for which
have his Bond of this date on Interest, and a
Mortgage of two old dwelling houses with
the land in Hanover Street...
17   "  Cash pd. Benj. White  and  Ebenr. Davis of
Brookline, for which have their Bond of this
date on interest, being taken for the late
Thos. Hubbard, Esq.'s legacy to the Charita                  ble and Pious Fund of the Old South Church
in Boston....
" Cash pd. Ebenr. Farrar, for which have his
Bond with five other persons, and John
Flint's obligation to discharge said Bond
in case of the default or neglect of the said
Farrar and others, dated July 26, 1772, on
interest....
~752 0 0
1 77
Jan.
Y, s. d.
100 0 0
16 0 0
46       1         g          4,
66                 ii
300 0 0
8 0 0
120 0 0
50 0 0
150 0 0 
200
William, Phillips.
O7 Cash of Amasa Davis and R. Pierpont, 1 yr.'s Int.
Cash of Jos. Allen and others, 1 yr.'s Int. on their
Bond,  100., due Jan. 1, 1774, pd. Timothy Rug   gles, Esq......
Cash of Stephen Minot, 1 yr.'s Int. due 15th Feb.
Cash of White & Davis, 1 yr.'s Int. due 17th Aug.
Sept. 5 "
12   "
1775.
May 9 cc
1 777.
Feb.  17   "
1 782.
Feb. 1i.
Cash of A. Davis and R. Pierpont, 1 yr
24th Feb...
Cash of White & Davis, principal
~50., Int...
Cash of Henry Gardner's Note, as per
contra.... 
Deduct 721 per cent for depreciation
50 0 0
3 10 0
46 10 0
18 2 9
Int. and premium to this date.   18  2. 9
1783.
Jan.  1 "  Cash of Amasa Davis and R. Pierpont on act. of Int.
May. 5  "    "    Saml. Whitwell and Jona. Mason, Execu               tors of the Will of Benj. Pemberton, Esq., de               ceased, for his legacy to the Old South Church
Sept. 23  "  Cash recd. of Treas. Ives 9 mos. Int. on Note 5,906
for ~64. 12s. 9d...
Nov. 17  "  Cash of John Fenno on acet. of Int. on S. Park               er's Bond...
"  Cash on Stock Note, 5,906, ~64. 12s. 9d..
1784.
July 2
July  2  "  Amasa Davis and R. Pierpont on acet. of Int..   27   0  0
"  Bal. of Contribution acet. brot. from folio 32.   31 12  6
Aug. 20  "  Cash of John  Fenno in discharge
. of Nathl. Parker's Bond.. 120   0  0
Interest....   92  3  4  212  3   4
Mch. 21  "  Cash of Jona. Mason, Jr., Esq., Principal and Int.
of Ebenr. Farrar and others' Bond.. 251   5  0
" Cash for dividend Nos. 1 and 2 on two sharesin the
July 30
Aug. 15
1787.
Jan. 4
28
May 8
23
*  Auk. 8
July 26
Oct. 10
Nov. 9
" dividend No. 3 on four shares in the Bank, 2 %
2   " "    "  " 4    "    "             "   3 %
"Stephen Minot's heirs on aect. Int..
" of Davis and Pierpont                         
"  Stephen Minot's heirs.. 
" " Davis and Pierpont...
" " Div. No. 5 on four shares in Bank 3~ %.
" " Stephen Minot's heirs on acet. Int.
A,mount carried forward.       ~       0
Y, s. d.
18 0 0
1 774.
Feb. 7
6 0
25 10
3 0
.0
0
0
18 0 0
57 8 4
64
73
12
10
9
0
20 0 0
2 18 1
15
3
27
31
0
1 7
0
12
0
7
0
6
4
11
3
12
18
30
45
30
55
21
30
1,0911
46
6 4
64
44
1 4
4
1 6
I.1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2 
201
Contra.
By Bal. due to Wm. Phillips as per last Acet.
1773.
Sept. 30
1774.
Feb. 7
1775.
Feb.
1 777.
Feb. 7
"  1 yr.'s Int. Cr. Mary Ireland's Legacy.
Fb  "  it "4   "        "       "
" Cash pd. H. Gardner, State Treas. for his Note of
this date, No. 827, Principal Recd. of White &
Davis as per Contra..
1782.
Feb. 1
" Cash H. Gardner, State Note for the above Note
-renewed, No. 5,096, see Contra.. 
1783.
Sept. 23
" Cash Distributed to sundry persons, June, Cash o
Acet. of Mrs. Ireland's Legacy as appears b
Quarterly Charity Book, folio 5
Nv  "     6       "     c      "i   "                 19
Nov.
1784.
March
Aug. 7
20
Mar. 23
~larcc                  cc    "c     "   "..   1      
Cash supplied Thomas Moulin...
"  for 2 Shares in-Mass. Bank, Nos. 191, 192.
"  for 2     "       "      "    "  412, 413.
" Distributed to sundry persons this month on
Acet. of Mrs. Ireland's Legacy as appears
by Quarterly Charity Book, folio 5
1786.
May  10
1787.
April 1 0
csc           9           "       "4    8
ded thereto as below.
Then follow sundry names to
were given..
1788.
Jan.  1
"  Do. folio 8 and added thereto as below   8  0  0
Then follows the Amt. given sundry
persons....  15  8  0
"  Cash Sundry Donations.       a.  
S 2"   "  for Treas. Hodgdon's Note, No. 43, Sept. 1,
1788, on Int...
D 2 "   "  Sundry Donations...
Dec. 29
1789.
Jan. 1
Feb. 2 3
Jan.   1   "   "  Treas. Hodgdon's Note, No. 105 on Int.
"   "    "      "        "   "            117   "
Feb. 23   "   "Distributed to sundry persons on Acet. of Mr
Ireland's Legacy as per Quar. Charity Book,
"  Bal. of his Contribution Acet. brought from fol. 3
May   8   "  Cash pd. Jona. Mason, Jr., Esq., costs on sundr
obligations as per Acct...
9 "  Balance due the Church carried to the debit 
his new Acet....
Amount carried forward..
26
Y, s. d.
30 9. 4
8 0 0
8 0 0
64
50 0 0
64 12 9
18 18 0
19 100
16 40
120
300 00
300 00
it
it
4 4
44
64
20 0 0
13 8 0
ci        44            C,
94 cc 64 and ad. Y- 8. os. od.
18 6 0
. 10 6 0
23 8  0
- 6 18  0
109 13 9
54 12 0
109 13 9
54 12 0
300 0 0
100 0 0
8 0 0
5 10 7
.    11 10 4
of
. 114 14 10
Y, 1,602 7 7 
202
IVilliam Phillips.
1789.                                                           ~  s.
Amount brought forward....1,091  0
Feb. 24 * To Cash of A. Davis and R. Pierpont on Acct. of Int.   34 10
M" "  Thos. Bromfield's Legacy, see extract of his
Will, folio...
" "4 mos. Dis. on ~400. according to the rules of
the Bank, which sum is now included in
our note dated April 26, 1789..
1788.
Feb. 25
"  for Div. No. 6, on 4 Shares in the Bank, 3
per cent....
"    Stephen Minot's Heirs on Acet. of Int..
S"    " "       by Treas. Hodgdon's Note, Int.
"    for Div. No. 7, on 4 Shares in the Bank, 4
per cent....
1789
Jan. 1
Jan.  1   "   "  of Treas. Hodgdon, in discharge
of this Note... ~109.13s. Od.
4mos. Int. on the above.    2  3  9
"  Div. on 4 Shares in the Bank, No. 8, 32 per
cent....
Feb. 15   "   "  of Jona. Danforth and others in part per
Jona. Mason, Jr., Esq., by him the 9th inst.
23 *"    "  of Dea. Dawes, being part of the Contribu                     tions on the Communion Sabbaths for 1788
~1,602    7        7
d.
2
0
May 1
33 6 8
8 16 0
ic
0
0
9
18 0
30 0
109 13
May 8
Sept. 2
Dec. 2
ci
66
4 c
24 0 0
111 1 7 6
21 0 0
100 12 8
19 10 10 
203
Contra.
~ s. d.
.   1,602    7   7
Amount carried forward
~1,602   7   7
Boston, May 9, 1789.  We have examined the
the same right cast and properly vouched; and tl
the South Society, in the hands of Dea. Phillips,
teen pounds, 14s. O10d. L. Money.
JONA. MASON, JR.
WILLIAM PHIILLIPS, JR. 
04
William Phillips.
To Balance of above Acct. carried back to folio.
"div. No. 9 on 4 shares in the Bank 312%
"Stephen Minot's heirs on Acct. of Int..
"Jona. Danforth and others pd. Jona. Mason, Jr.
in part of Int. and Principal.      
"div. No. 10 on 4 shares in the Bank 5%.
"10 mos. dis. on ~400., see Treas. Hodgdon's note,
folio.....
"Stephen Minot's heirs on Acct. of Int.. 
"A. Davis and R. Pierpont on Acct. of Int.
"div. No. 11 on 4 shares in the Bank 4y %
"Stephen Minot's heirs on Acct. Int...
"Jno. Danforth and others pd. Jona. Mason, Jr.
for Int. 1 yr....
1790.
Feb.   7
March I
1791
Jan.
"div. No. 12, profits arising on with         drawn shares..    66  0  0
"  " No. 13, profits on discts. the last
6 mos...    37 10  0
"  10   mos. disct. on ~600., see
Treas. Hodgdon's note as per
contra, March, 1790..    45 13  0
"Treas. Hodgdon in discharge of
his note as above..   600  0  0  738  3  0
"A. Davis and R. Pierpont on Acct. Int..   28 13  0
"Stephen Minot's heirs on Acct. of Int...   30  0  0
"div. No 14, on 8 shares in the Bank, 387  Dolls. is  116   2  0
"Stephen Minot's heirs in full of Prin. and Int.
to 15th..... 446  5  0
Danforth and others on Acct. of Int. of Nath. Page    7  6 11
March 21
April 5
July   2
Aug. 12
"div. No. 15 on 8 shares in the Bank (  10 %. 120   0  0
"Amasa Davis and R. Pierpont in full of their Boyds  339  4  4
"DiA. No.16 on 8 shares in Bank 16 %   192  0  0
"No. 17on 7sharesinBankl6%   115 14  9  307 14  9
"Edward  H. Robbins  for land  mortgaged  by
Stephen Miller, Milton, July 22, 1767, as per
folio.  Principal and Int. recd. this day.  283   1  0
"Bro. Jona. Mason, Esq.....   46 12  7
Jona. Danforth and others on Acct. Int. of Martin
Kinsley.....    6  1  3
1793.
Jan.    5
" Div. on 16 shares in the Bank  4 %9
. 96 0 0
~2,978  5  6
1 789.
May
JUI.Y
Oct.
Nov.
S.
114 14
21 0
87 6
d.
10
0
10
9
18
7
9
7 10
30 0
0
0
22
30
36
27
30
0
0 -
0
0
0
0
0
0
0
0
April 24
26
Sept. 23
Oct. 18
Nov. 2 2
7 10 0 
205
Contra.
By Cash suplied Dr. Eckley at Convention
"   "i  John Sweetser's expenses to New Concord
for instalment of Mr. Evans..
" Donations to sundry persons...
" Added to Quarterly Collections the year past.
Nov.
Dec.
1 790.
May
"  Treas. Hodgdon, for which have his Note with
the ~400. included, total ~600.. 
D   Donations to sundry persons...
Dec.
1791
Jan.
Dec.
1 792
June
July
Sept.
Dec.
" 4 additional Shares in the Bank
"Distributed to sundry persons.
6 additional Shares in the Bank..
2    * "                 "                        30
Distributed the same as Nov.'91, and additions
Added to Quarterly Collections..
Tax on land at Milton, sold E. IH. Robbins.
1793.
Feb. 25
March 3
Feb.  25   " Distributed same as Sept. 4,'92, with additions
March  3   " Distributed to sundry persons on Acct. Mrs.
Ireland's Legacy...
Sept.   2   " Added to Quar. Collection, as entered Dec. 4
to this day....
Nov.  19   " Paid Bro. Jona. Mason, Esq., Treasurer. 
~2,978  5  6
1789.
May 2 9
- July 30
S, s. d.
3 0 0
10 16
.58 16
18 8
4
0
6
2
6
200 0 0
146 17 7
660 0 0
157 17 10
19
9
4
4
29
64
64
gi
64
44
900 0
300 0
57 0
8 10
1 3
0
0
0
2
5
62 8 0
8 0 0
5 11 10
380 5 10 
206
South Chutrch to
To Cash for Trunk....
c"    "  pd. Jos. Fosdick for  Certificate  $2,300
U.S. 3 % Stk.....
4"    "   Distributed...
Dec.
179
Jan.
May
"    pd. for Bread....
"    Distributed... 
"    Mass. Note as per Contra  for $33 o,
loaned at Treas. Davis's office for $38.97,
Cr. in Church Stock...
Amo. Distributed...
Cash Distributed with Quar. Collection
the Society Stock in Notes as per folio.
so much Cr. before on the Note loaned at Treas.
Davis's office...
Cash on hand Cr. to New Acct..
~3,404 19  8
I S. d.
9 3
1 793.
Nov. 20
21
379 10 0
60 18 0
2 12 0
55 10 0
10 3
5 4
7 3
2,678 18
4
9
8
5
June 2 11
Sept. 1 0                            11
4 9
44
I 10 2
203 0 1 
207
Jonathan Mason, Treasurer.
By Cash of Bro. Phillips...
"  Shares in Mass. Bank, 16 shares...      
" John Danforth and others, Notes and Bond
"  one certificate 6 % Funds for $121.88..
"   "  "     3 %    "   "    91.40..
"   "       "  in deferred Stock, 60.93..
"   "   "  Mass. Stock,        33.90..
loaned and Cr. in Church Stock, ~21. 13s, o10d. as
below.
N.B.- The above certificate for Dea. Hubbard's
legacy to the poor of ye Church.
"   Cash of Bro. Phillips for Int. on above..
"   Int. I recd. at the office this day on the above cer       tificates......
"   Cash recd. at Mass. Bank for Div. No. 19, $28.00
"    "   "                   " "   "   " 20 
"   Int. and part principal on Jona. Danforth's Bond.
14
1794.
Jan. 1 1
"   Cash quarter's Int. on 3 % $2,300, $17.50 
"    "       "      "   "    Mr. Hubbard's legacy,
Church....
"  Div. No. 21 Mass. Bank..
"  quarter's Int. on Mr. Hubbard's legacy
"  Int. on 3 %, $2,300...
Note unassumable at Appleton's office, principa
$33.90, reloaned to this Commonwealth a
Treas. Davis's office...
one yr.'s Int. on Thos. Hubbard's legacy.
Int. on $2,300, 3 %0 Stock...
Div. No. 22, Mass. Stock...
.   11  13  10
15   1
5  3   6
.  96   0   0
~3,404 19   8
Y, S.
380 5
2,4600
1250
,:e, 36 10
27 8
18 5
10 3
d.
10
0
-0
8
4
7
4
3 15 0
1
8
96
16
9
8
0
3
10
0
0
6
5 3 6
15
96 0
1 5
5 3
1
0
1
6
M'ch 15 11
April 4 11
44
May 3 44
JIAY 1 0 46
gi
44 
208
South Church tvith
May    9  To Cash distributed...
April 14   "   " pd. Thos. Dawes, Esq., for Thos. Davis,
Esq., Treas., Note No. 2,582 for $670.40 Ca
15s. 9d. per ~.....
Dec.  29   " Cash distributed....
~342  2 0
Reduced to dollars is.
1796.
Jan. 1 9
To Cash to Poor....
"  pd. John Marston for certificate in the
5 % U.S. Stock, signed by Nathan Appleton
for....     $1,000.00
Certif. No. 9, Disct. 20 %/ (page 61)     200.00
"  Cash to Poor....
Oct.  18  "    "  "~~ ~~ ~~..              o ~            282
2 "    "  pd. John Jackson for 42 shares in the Un      ion Bank at 59%....
"  Cash to Poor....
Dec. 27
1797.
"  Balance to new acct.
$2,875 42
I Y, s. d -
. 57 1 3
1 794.
May 9
April 14
158 7 9
126 13 0
$1,140 33
5 00
800
6
208
00
90
20
March 8
Oct.' 18
28
417 92
271 00
26 07 
209
Jonathan, Mason.
By Balance from Old Acct.
Oct.    9   " 1 yr.'s Int. of Mr. Hubbard's legacy
" Int. on $2,300, 3 %..
1795.
Jan.
" Bal. of Sacramental, from J. Mason
" Cash of Dea. Dawes..
" quarter Int. on $2,300, 3 %.
"    "   " "Hubbard's donation
"Mass. Bank, 23d Dividend.
"   "    "   24        ".
156  0  0
10   "Int. on Treas. Davis's note...
March 12   "  "  1 year on Thos. Danforth and others' Bohd,
Recd. of Jonathan Winthbop..
April   4   "quarter's Int. of U. S. A..        $19.75
July   10  "25th Div. Mass. Bank...
13   "quarter's Int. U. S...
"Int. of Treas. Davis..        $17.74
Oct.   19   "quarter's Int. U. S...
7. 2
5 18
96 0
5 18
5   6
5 18
~558 13
Reduced to Dollars is.
1796.
Jan.
"Int. of Thomas Dawes...
"quarter's Int. on Funded Debt...
"2 % on one quarter of principal of 6 % stock.
"6 mos. Div. Mass. Bank...
"Sacramental Money from Bro. Salisbury
"quarter's Int. U. S. Debt...
" 1 yr.'s Int. on J. Danforth's Bond.
"6 mos.' Int. of Treas. Davis...
"quarter's Int. of U. S., and what was short last
quarter....
"6 mos. Div. Mass. Bank Stock.
"quarter's Int. of U. S...
25
Oct.    10
1797.
Jan.    23
" quarter's Int. of U. S., and 2 % principal
35 93
$2,875 42
27
1794.
Y,
203
0
5
d.
I 1
1
6
S.
0
15
3
2
6
9
42
18
5
13
13
3
15
4-L
2
0
6
1
$320.00
200-00
520.00
5' 9
4
6
0
6
4
6
6 -L2
$1,862 25
1 7 73
19 47
2 42
360 00
77 40
33 47
21 72
1 7 73
13
19
April 15
May 5
July 8
21
33 52
360 00
33 51 
210
South Church with
1797.
March 30 to )
Jan. 4,'98.;
May 22
To Cash distributed to Poor
M"    "   in full paid  Wm.  Phillips,
Treasurer...
$1,195 91
$592 00
Jr.,
603 91 
211
Jonathan Matson.
1797.
Jan. 4 ByBal. from 01
7  " 6 mos. divide
Jan.   4  By Bal. from Old Acet....
7   "6 mos. dividend Mass. Bank Stock, deposited then
as per Bank Book...
11   "Interest of Treas. Davis...
16   "Cash of Dea. Phillips, Jr., Bal. of Sac. Coll..
April 15   "6 mos. div. Union Bank...
" "  "  U.S. 3%.....
July 12    " "   Mass. Bank, deposited...
Quarter's Int. of U.S...
27   "Int. of Treas. Coffin....
Oct.   7   "  "  "U.S.....
"  "  "Union Bank...
Jan.
April
" 2 % as Principal..
" Quarter's Int...3
1l       "         ".  o  t. * 
16   " Cash Bal. of Sacramental Collection
$ 2 45
33 51
33 51
101 38
$1,195 91
tt
$26 - 07
360 00
17 73
109 00
1 700
33 51
360 00
33 51
i 773
33 51
1 700 
212
South Church
1734.f ~  s.  d.
To Cash given to sundry persons at ye discretion of
ye Minister, &c..... 112   3  9
1752. Memorandum:         To shut up this Acet. of Int. of the Bonds, and to
balance it, being ~43. 8s. 3d., have laid by a $20
Note, dated March 18, to draw Int. from the Province 43 8 3
~155 12  0
1766.
Jan.     To Balance as per Contra
~874 14 3
Rise of and increase of the Church Stock is as follows: 
Rev. Mr. Pemberton's Legacy
Mr. Cunningham's        "
Mrs. Mills's            "
Mrs. Elizabeth Loring's  "
Capt. John Armitage's   "
Mr. Farr Tolman's       "
Daniel Henchman's       "
Mr. John Simpson's      "
Mrs. Mary Ireland's     "
R        ev. Dr. Sewall's  "
Pious and Charitable Fund
Ministers and Widows.
R.   ~17. 7s. 9d.
66 13 4
100  19 10
13  6  8
13  6  8
40   0  0
*.    66  0  0
30  0  0
133  6  8
20  0  0  501  0 11
63 12  64
3  6  8   66 19  2{
186 19  54
119 14  81 306 14  1-3
~874 14  3
Sacramental Stock
Int. Recd. on the above
1734.
. S.874 14 3 
213
South Church.
~  s. d.
By six Bonds from sundry persons for 280 0 0
a Note underhand and Cash,         2  3  11
282  3  14
The sum of ~282. 3s. 1-4d., as above, is the one  quarter part of the residue of the estate of Mrs.
Ann Mills, late of Watertown, deceased, which
she gave by her last Will and Testament to be
improved for the relief of the poor of the Old
South Church and Congregation at the discre  tion of the Ministers and Deacons of said
Church.
By Int. Recd. of sundry persons as per Mem..
~     s. d.
155 12 0
X155 12  0
1756.
Oct.    20
1752.
March 17
1755.
Sept. 1 9
1765.
March 11
Jan.    24
By  Daniel Whitney's Bond, Int. pd. to Oct.
20, 1763....
1" Joseph Garfield's Bond, Int. pd. to March  17,
1763.....
1" James Mirrick and others' Bond, Int. pd. to
Sept. 19, 1764...
11" Jona. Simpson  and others' Bond, Int. pd.
March 11, 1764.
" R. McKnight's Note, Int. pd. to Jan. 20, 1764
"a Treas. Note, No. 126, dated 10th June, 176
payable to Eleazer Porter, Int. pd. to Ju
10, 1765
"a Treas. Note 376, dated Oct. 26, 1764, payab
to Richard Lechemere, Int. pd. to Oct. 23, 176
49   0  0
le
65 730 0 0
~874 14   3
January 1, 1766. We have examined the above and find it to be the
true state of the'Church Stock in the Deacons' hands at this time, being
eight hundred:and seventy-four pounds, fourteen shillings, and three pence,
lawful money.
ANDREW OLIVER.
THOS. HUBBARD.
JOSHUA WINSLOW.
1 728.
1743.
Feb. 19
29 4 0
22 16 8
1 7 7 9
22 5 10
4 0 0 
214
South Church Stock.
To Wm. Phillips, as per his acct., viz.: - -
Balance due to him Dec. 22, 1765,  ~0.  8s. 04{d.
4"    "  Contribution acet.           30 12  443
31 0 51
Deduct pd. him by his brother Sewall 21 4 0-4
9 16 443
Paid Ezekiel Goldthwait, Esq., draw ing Stephens's Mortgage.. 0  6  0
10 2 44
1767.
Jan.
Balance due as per Contra
~921 15  8
To Wm. Phillips for Bal. of his acct. as per folio 36    60  0 1143
Balance as above.... 911 13  34
~971 14 3
~     s.   d.
911 13  3 
215
Contra.
1  By Balance from folio 54.
17   " Int. on Treas. Note, No. 126.
"  "         "    "        376.
"  "         "    "        108.
"  "      Jas. Mirrick's Bond.
~    s. d.
874 14 3
3   4 10
32 2 5
16 17  0
1  0 11
~927 19   5
6  3  9
Deduct for Int. due on Treas. Note, No. 113
~921 15  8
By Balance of the above accounts in obligations,
as follows; viz., 4 Bonds and 1 Note, as per
folio 34....
" a Treasurer's Note, No. 113, dated 17 July,
1766, payable to Wm. Phillips..
"Stephen Minot's Bond, with a Mortgage, Dec.
15, 1766....
~971 14  3
Jan. 1, 1767.  We have examined the above accou
the true state of the Church Stock in the Deacons' han
nine hundred and eleven pounds, fourteen shillings,
thing.
ANDREW OLIVER.
THos. HUBBARD.
JOSHUA WINSLOW.
1 766.
Jan.
J-I.Y
95 14 3
301 0
575 0
0
0 
216
South Chur,ch Stock.
S. (1.
To 3 yrs.' Int. on the Ireland legacy, per folio.
Loss by James Garfield, Recd. short of principal
"Loss John Simpson and others, from whom
payment is not likely to be obtained
" Cast of Court vs. Simpson, as per folio.
payment is not likely to be obtained  22  5 10
"1 Cast of Court vs. Simpson, as per folio.      1 13  8
~46 16  61
" Bal. now in the following obligations and Cash:
1" Jas. Mirrick and others' Bond, Int. pd. to
Sept. 19, 1770....
1755.
Sept.    19
1756.
Oct.    20
1766.
Dec.  15
1767.
May      11
July    24
" Danl. Whitney's Bond, Int. pd. to Oct. 20,1769  29  4  0
1" Stephen Minot's Bond, Int. pd. to Dec. 15,1769 575  0  0
11" Stephen Minot's Bond, Int. pd. to May 11, 1770 125  0  0
l " Stephen Miller's Bond, Int. 3s. 4d. since
Jan. 24, 1769....    200  0  0
1" Roger McKnight's Note...      1  0  0
Sept.    15
1771.
Jan.       9
" Wm  Phillips, Cash in his hand, as per folio          123 16   7
~1,118  4 10{
To 4 yrs.' Int. on Mrs. Ireland's
legacy, folio.. ~32.  Os.  Od.
Loss on Roger McKnight's
Note...   1   0    0
Balance now in the following obligations
1766.
Dec.    15
Stephen Minot's Bond, Int.
pd. to Feb.15, 1773
pd. to Feb. 15, 1773      ~,575.
Deduct principal paid.  150
425
Stephen Miller, Esq., short,
July 9, 1773..  200   0
1767.
July    24
1771.
Jan.     21
Joseph  Allen and other
Bond, Int. pd. to Jan. 
1773..
1773.
Jan.
July
Davis & Pierpont Bond. 300   0
Ebenr. Farrar and others'
Bond... 150  0   0
Aug.   26      Nathan Parker's Bond. 120   0   0
17     White & Davis's Bo,!(.  50   0   0
~1,345   0   0
Deduct Bal. due to Wm.
Phillips, folio 40.
30   9    4   ~17314 10  8
~1.34.7 10  8
d.
4
841
Y, S.
22 13
1 3
. 1 7Z 9
33 0 0
od.
0
0
Os.
0
0
0
. 100  0   0
24
26
0 
217
Contra.
By Balance then settled, as per folio 56, which lay
in the following obligations:  Daniel Whitney's single Bond..
Joseph Garfield's   "    "..
James Mirrick and others"..
John Simpson and others"..
Stephen Minot and others"  and Mortgage
Roger McKnight's Note...
A Treasurer's Note.. ~301. Os. 0
Deduct, being more than the church
had in stock, folio 56..     60 0 11
3   240  19
911 13
6
~ 13   0
. 181 18
~   21   6
By Contribution to the Charitable Fund, folio 56
" Hon. John Osborn's Legacy4 folio
" Interest, per folio..
" Bal. of Sacramental Stock, folio 62
~1,118  4 104
Jan. 9, 1771. We have examined the Acct. above, and find it to be the
true state of the Church Stock in Deacon's hands at this time, being ~1,071.8s. 4d. lawful money.                                   ANDRRW  OLIVER.
THos. HUBBARD.
JOHN WINSLOW.
By Bal. settled as above...
Contribution to Pious and Charitable Fund
"Thos. Hubbard's Legacy...
"Interest, per folio...
"Bal. of Sacramental Stock, folio 62
Boston, Sept. 30, 1773. We have examined the
above Acct., and find it to be the true state of the
Church Stock in the Deacon's hands at this time,
being one thousand three hundred and forty-seven
pounds ten shillings and eight pence, lawful money.
JOHN SCOLLAY.
HENDERSON INCHES.
THos. DAWES.
~1,347 10  8
Y, s. d.
1 76 7.
Jan. 1
29 4
22 16
1 7 7
22 5
575 0
4 0
0
8
9
10
0
0
041
3-14
0
0
7-a4
1 1 -41
4w
Ir
1 771.
Jan. 9
.t S.
. 1,071 8
1 6
.    50   0
. 203 2
. 21 13
d.
4-14
8
0
4
334
28 
218
The Stock belonging to the Old South Church
1793.
Dec.  14  To Recd. and Cr. in Acct. of Cash received and
paid on Acct. Saml. Hinkley and Danforth's
Bond.....
~ s. d.
16 3 6 
219
In hands of Jonathan Mason, Treasuirer.
s. d.
. 2,460  0  0
.  125  0   0
36  10  8
27   8  4
18  5  7
By 16 Shares in Mass. Bank
"Saml. Hinkley and Co. Bond for Bal.
" $121.88 in 6 % Stock..
"    91.40 in 3 % Funds..
"   60.93 in deferred Stock. 
1793.
Nov.
" $2,300 in 3 % Stock purchased with Money Recd.
of Bro. Phillips...
"$33.90 of unassumed debt reloaned at Treasurer
Davis's office, Principal and Int. amo. $38.97,
C,% %..
11 13 10
1795.
April 14
1 796.
Jan. 18
1" Treasurer Davis's Note for $670.40.
" * Certificate in 5 % Stock of Debt of U. S., for
$1,000...
"42-2 Shares in the Union Bank, purchased by J.
M., Treasurer, ~ 59s....
125 6  6
~3,684 17 4
* N. B. This certificate was by a mistake carried to my credit in Mr.
Appleton's books, and is now transferred by me to the Ministers and Deacons of the Old South Church.
379 10 0
. 201 2 5
300 0 0 
220
Sacramental Stock
1761.
Oct. 31 To South Church Stock invested in a Note of thi
date...
~134  0  0
From 1767
to 1771.
To Cash for the following from Jan. 1, 1767, t
Jan. 1, 1771:  Wine for the Sacrament...
Bread   "...
Roulstone & Moulton...
A Basket....
Distributed to the poor, &c...
Sundries to Ministers at the Convention.
A Book to record Church votes..
Balance to Church Stock, folio 59
~339  10  243
To Cash for the following, from Jan. 1771 to Sept.
1773: -
Wine for the Sacrament.... 
Bread.....
Roulstone & Moulton, ye service..
Distributed to poor...
Expenses 2 Journeys to Boston...
Rev. Mr. Walley, taking Catalogue..
Bal. Carried to Cr. of Church Stock..
~217 10  1 T
Y, s. - d.
. 134 0 0
. 120 15   0
.    10   0   0
4 13 4
3   0
. 179 2 7'2
3 2 8
6 8
. 21 6 ll-,!
79 9
5 16
2 13
100 2
0
0
4
3-L2
4 4
3 12
21 13
2
0
3a4 
221
Contra.
1758.                                      Old Tenor.
June   1   By out of the stock let out in
1752... ~360.  Os.' Od.
"Int. to this day..  150   6    0
more money let out, 1775   225   0    0
"Int. on same..    29  14    0
~765   0    0
~765. old tenor invested in Prov. Note to
draw Int.....
"a note for 1 year...
Int. recd. on ~116.7s. 5d., to 31 Oct. 1761
1761.
Oct.   31   "the Sacramental Stock to make an even
sum....
18  8
~134 0 0
1767.
1768.
1769.
1770.
By Contributions, as per folio
94       94                44
82 15
85 14
89 18
81  2
~339 10  24
1771.
1772.
1773.
By Contribution
ic      94
18
.9
2
~217  10   14
.t          s.  d..
Lawful
102 0  0
6 2 4
8  5  1
16 13 11
1 4t
1 -2L
8
4
66                    4 4
44
44                    14
4 i
77
81
58
6 41
1
6 
222
'The Pious and Charitable Fund belonging to the
~    s.   d.
To South Stock invested in 1 Note
of this date
Ministers' and Widows' fund
Charitable and Pious
~58 0 0
Oct.   31  " Cash pd. Mrs. Deborah Prince the Int. of
Ministers' fund to this day    ~0. 12s.
1763.
Oct.    31  "
Acet. of Int. Balance carried
thither.
9   11   11       10  11  11
i10 11 11
1764.
Nov.
26  To the per contra ~19. 19s. Od. carried to
the Dr. of Dea. Phillips's Aect. of
Church Stock..              2
29   " the per Contra, ~17. 5s. Od.. 
1765.
Dec.    5
"    ~i15. Os. Od.
~6  19    22
.
1 761.
13. 6s. 8d.
54 13 4
58 0 0
od.
ii                 49
0  8   0
2 13 21
2
2 6 0
2 0 0
1 4    -16 
223
South  Church  (Is Small Stock for Ministers'  Widows and Children).
~  s.  d.
1 758.
Jan.        1
d.
and Children...   25  0  0
390 15 0
The sum of ~390. 15s. Od., old tenor, in a Prov  ince Note dated Jan. 1, 1758, to draw Int., is,
lawful money....
Mem. Nov. 23, 1758, put into the Box on the
Thanksgiving, 40s. lawful money, for the Pious
and Charitable Fund.  Nov. 29, 1759, 40s.  Nov.
27,'60, 40s.....
6   0  0
~58 0 0
Recd. Int. for 1 yr. ~3. 2s. 5d. and
lyes in Stock...
1761.
Oct.   31
7  9   6         10 11  11
~10 11 11
1763.
Dec.    8  By Cash contributed this Thanksgiv-   Old Tenor.
ingday....  19 19  0
1764.
Nov.   29    " Cash chd. Wmin. Phillips.
1765.
Dec.    5   "    "    "        "      ".        
15  0  0    6 19  2-2
~6 19 2
52 0 0
Y, 3. 2s. 5d.
By Int. recd. to time -
17 5 0 
224
South Church to Thomas Hubbard.
To Cash pd. for sundry charitable purposes from
Nov. 1, 1757, to date..
~36 13 9
Account of Interest of Bonds and Notes.
1763.
Nov. 21
To Cash to sundry poor...
," Bal. lawful money as per Dea. Hubbard's acct.,
and pd. to Dr. Jeffries...
~65 19  04
1764.
July
To the per Contra Int., ~21. ls. o10d., is include
in a Treas. Note of ~460., lawful mone
which Treas. Note,'also the several Trea
Notes on the foregoing side am. to ~418.
Said ~460. Note also includes ~20
18s. 2d. I paid Bro. Phillips to complete sai
Note.
the per Contra ~8. 13s. 14d., 20s. lid., and 4
9.d. carried to the Debit of Dea. Phillips
acct. in this Book, folio..
~9  18  10
~30   0   8,
i - s. d.
1 761.
May.
36 13 9
30 10 0
35 9 03
4
21 1 10 
225
(Interest Acct.)  Contra.
1757.                                                     ~  s. d.
April 15 By Cash Reed. for Int. of Mr. Nathl. Cunning                 ham to 10th.... 4 4      9
Mrs. Eliza Loring's legacy to 11th..    2  8  0
Dec.   27     Rev. Mr. Pemberton's legacy to 19 Sept..    2  1 9
1758.
April  27     Mr. Nathl. Cunningham, to this day..    6  3  8.
Nov.   14     Rev. Mr. Pemberton, to Sept. 19..    1  0 11
1759.
Jan.    1     Mr. Nathl. Cunningham, and Exchange of Notes  1 13 4
March  1      Mrs. Eliza Loring's...                1 12  0
1760.
July   30     Mr. Cunningham's and Mrs. Loring's..   4 16  0
Oct.    7     Rev. Mr. Pemberton's...                2  1 9
1761.
Nov.   10     Mr. Cunningham's and Mrs. Loring's.           4 16  0
Oct.   31                            " "    "   to this day    3 15  4
Bal. charged in Church Acet. ~15. ls. 10~Ld.   2  0  3
~36 13  9
Contra.
Cash of Jas. Mirrick, Recd. Int. to 19 Sept. 1761
Nov"       c           "          "      176'
Cash ~418. Treas. Note belonging to the stock
"  Wm. Smith, Jr., 1 yr.'s Int..
"  Joseph Garfield, 2 yrs.' "
"   ~t106. Treas. Note, Int. of Messrs. Hench       man & Tolman..
"   Pious and Char. fund, folio 22, for Bal..
"   Int. ~312. Treas. Notes.
1762.
Feb.   2
Nov.    2
1763.
April   2
May      7
June   18
July    5
Oct.   31
1      1    0 11
1   0  11
25    1  6
I 7   6
2 14   10
6    7  2
9  11  11
18 14   3_
~65 19   04
1764.
Feb.   23
March 6
April   2
July    2
By Cash Reed. Int. D. Whitney's Bond to Oct. 20,
1763.....
M"   "  Recd. Int. J. Mirrick's Bond to Sept. 19,
1763....
cc 2 "    Roger McKnight's note of hand.
J"   "  of Bro. Phillips on Sundry Prov. Notes.
~30   0  84
29
By
44
4 9
4 6
6 6
66
44
4 4
8 13 1A
4
1 0 11
4 9 -,L
21 1 10 
226
Stock belonging to South Church in Boston, at Interest.
Jas. Mirrick's Bond, dated Sept. 17, 1755, Rev.
E. Pemberton's legacy...
Jas. Garfield's Bond, March 17, 1752, ~ 22.  6s.  8d.
Danl. Whitney's Bond, Oct. 20, 1756, 29   4    0
Wm. Smith, Jr.'s Bond, March 11,
Treasurer's Notes; viz., -
1 of ~80., of which is Nathi. Cun ningham's legacy...  66 13   4
Eliza Loring's legacy. 13   6   8
1 of ~40., of which is Capt. Armi tage's legacy... 13   6   8
Mrs. Mirs's legacy.. 26  13   4
1 of ~58., of which is Pious and
Char. Fund...  54 13   4
Ministers' and Widows'.  3  6   8
1 of ~40., Mr. Francis Tolman's legacy.
1 of ~66., Danl. Henchman's       "..
1 of ~134., Sacramental Stock...
1763.
* Jan.   24
Roger McKnight's note of hand, Pious and Char.
Fund.....
~513 14  3
Memo. of Money given to our poor out of ye Interest.
1758 to
1762.    To Sundry persons whose names are recorded
~23 2 4
1 761.
Oct. 31
Y, s. d.
1 7 7 9
. 22 5   10
74 6 6
80 0 0
40 0 0
58
40
66
134
0
0
0
0
0
0
0
0
4 0 0
23 2 4 
227
Extract of the late Thomas Bromfeld's Will, dated Dec. 14, 1764.
Item. I give to the Old South Church in Boston, New England, whereof
the Rev. Doct. Joseph Sewall is now Pastor, the sum of twenty-five pounds
lawfiul money of Great Britain, to be paid into the hands of the Deacons of
said Church, and to be by them let out at interest, and the interest applied
to the poor of said church.
Received and entered folio -, May 1, 1783.
illeno. of Inteesest Beccd.
Recd. from Joseph Garfield,
" "Danl. Whitney.
" "   Joseph Garfield,
cc   cc     cc      c6
. June 13, 1755
. March 17, 1758
.  April 8, 1758
. June 13, 175 9'
. March 17, 1759
6"  12, 1760
. April 19, 1760
i    "    3, 1760
1761.
Dec. 16
17
D"  I          Stimpson. 
7 "    "  Joseph Garfield. 
1762.
April 15
A"    "       Stimpson.
1   6
.......  -  
,- 23 2
__
o)t A(-!et. o Bonds.
4
0
16
6
4
6
16
6
0
0
0
9
0
0
0
9
i
3
1
1
1
3
1
1
ii       4 c I
Danl. Whitney
Stimpson:
. )larch 11, 1761
.          ic           1 7, 1 761
1 6 9
5 it 4
11      11, 1 762
9 
228
Memo. of Bonds, part of Mrs. MVills's Legacy
s.  d.
74 6 6
To South Church Stock.
~74  6 6
nd Capt.
1759.
Nov. 2,1761. To Cash pd. sundry persons whose names are
mentioned...
"South Church Stock invested in I Note of
~40., dated 21 Oct. 1761; viz.,              Capt. Armitage's Legacy,
Mrs. Mills's       "    in part.. 
~50  1 0
10 1 0
40 0 0 
229
to the South Church.
Joseph Garfield's Bond, of Waltham, for lawful
money, March 17,1753...
Daniel Whitney of Watertown, Bond Oct. 20, 1756,
WVm. Smith, Jr., James and John Stimpson. 
~74 6 6
Legacy. Contra.
1758.
June      1
By part of Mills, being money recd. of Mr. Spring's
Bond, and given up, with Int. on it, am. to
in old tenor... ~138. 14s. Od.
"Money remaining on hand with
Int....    61  6  0
"Capt. Armitage's donation and
four yrs. Int....  124  0  0 Lawful Money.
taken in a Province Note.   324  0  0    43  4  0
1759.
"Bal. Recd. 1 yr.'s Int. of the Treasurer
1761.
Oct.   21
1" Cash Recd. for Int.
~50 1 0
On a loose scrap of paper in Old Book, folio 42, is the following Item:  "I give and bequeath unto the Old South Church, that I now belong to, one
hundred pounds old tenor, or thirteen pounds six and eight pence lawful
money of the Province aforesaid, forever to put out at interest by the minister and deacons of the aforesaid church, and the interest of it to be given
to the poor members of the aforesaid church as the ministers and deacons
shall think fit.
May, 1754.                                          CAPT. ARMITAGE."
. S.
22 16,
29 4
22 5
d.
8
0
10
2 8 4
4 8 8 
230
Mary Ireland-'s Legacy.
To Cash given to sund. persons whose names are ment'd
1766.
Feb.
1767.
Jan.
1768.
Jan.
1769.
Jan.
1770-71
Jan.
1772.
Jan.
1773.
Jan.
1774.
Feb.
1775.
Feb.
n "       7  6   8
"n  "7  6   8
"         8   0  0
"4      16  0  0
"         8  0  0
"         8  0  0
"         8  0  0
Sundry persons  as appears by Quarterly Charity
Book, p. 15, 17th June, 1783, ~18. 18s. Od.; Nov.
~19. lOs. Od.; May, 1784, ~16. 4s. Od.; March,
1785, ~20. Os. Od.; and p. 8, May, 1786, ~ 13. 8s. Od.
April 10, 1787, ~8. Os. Od.; Jan. 10, 1788, ~8. Os. Od.;
Feb. 23, 1789, ~8. Os. Od.... 
"March 14, 1790, ~8. Os. Od.; May 7, 1791, ~8. Os. Od.
~206 13 4
Mrs. Mary Ireland's Legacy.
Reed. of Nathl. Glover and Thomas Gray, Executors
to her Will, as per David Jeffries and Saml. Sewall's
acet., ~1,000, is....
Treas. Note 260, dated June 30, 1764, payable to Wm.
Phillips, Esq., for ~460., in which are included the
above-mentioned Treasurer's Notes amounting to
~418.; also the Int., ~21. ls. 10(d. thereon to June
30, 1764; also ~20. 18s. 2d. pd. Bro. Phillips to com          plete said sum of ~460....
Bonds as mentioned above am. to...
Roger McKnight's Note of hand...
Oct. 29 Gift of the Rev. Dr. Joseph Sewall, ~20., the income
of said sum to be distributed to the poor of the Old
South Church in Boston, yearly, by the deacons of
said Church....
20   0  0
~.575 14  3
Y. s. d.
8 0 0
99
96
64
4 6
44
44
4 6
8 0 0
88 0 0
24 0 0
16 0 0
133 -6 8
460
91
4
0
14
0
0
3
0 
231
Contra.
J   Int. arising on her legacy, ~133. 6s. 8d., includ
ed in a Treas. Note as per Stock Acct. E
1 yr. @, 6 %...
6 mos. Int.  6 %and 6 mos.  5 %.
Jan.~ ~~6 "9 "6 "6 ".         6
1767.
Jan.     "4
1768.
Jan.     " 
1769.
Feb.        "
1770, 1771.
Jan.    "4
1772.
Jan.        C4
1773.
Jan.        "
1774.
Jan.    "4
1775.
Jan.    "9
1786.
Feb.        "
1789.
Feb.        "
1791.
Feb.        "
8  0  0
7  6   8
7   6  8
8  0  0
16   0  0
8  0  0
8  0  0
8  0  0
8  0  0
88  0  0
24   0  0
16  0  0
~206 13  4
11 yrs., 6 ~/(
3  c"   " 
2 i.i
1766.
Jan.
~ s. d.
12 mos., 6 %
2 yrs., 6 %
12 mos., 6 %
64  c;  ii
it (i cc 
232
Mr. John Simpson  (Son of Deacon Simpson of Boston), his Legacy.
Oct.   20  To Cash pd. Saml. Minot for Silver Flagon, weight
52oz. 16, making per acct. and receipt
Thos. Johnson for engraving the coat-of-arms
and the inscription, which is, "The gift of
Mr. John Simpson of boston, Merchant, to
the South Church in said town; who died
at sea, July 12, 1764, on his return to his
native land."....
Nov. 26     "the per Contra ~30., lawful, carried to the Dr.
of Deacon Phillips's acct., folio..
~55 6 0
1764.
Oct.    20
~ s. d.
24 6 0
1 0 0
30 0 0 
Contra.
Oct.    9  By ~30. lawfiul money to the poor of the Church
whereof Dr. Sewall is Minister, to be paid
to the Deacon or Deacons of said Church
to be by them distributed among said poor.
~25. lawful money to the said Church in Boston
whereof the Rev. Dr. Sewall is Minister, to
purchase a piece of Plate for the use of said
Church...
Received the above-mentioned two legacies of ~30.
and ~25. of Mr. John Simpson, the Father,
and surviving partner of the late Company,
of John and Jonathan Simpson, pr. David
Jeffries.
Nov.  26  Bal. hereof to Cr. of Dr. Jeffries's acct.
~55 6 0
30
233;
1764.
Oct.        9
~ s. d.
30 0 0
25 0 0
0 6 0 
234
OFFICERS OF THE OLD SOUTH CHURCH AND SOCIETY,
1868.
PASTORS.
GEORGE W. BLAGDEN.
DEACONS.
CHARLES STODDARD.            LORING LOTHROP.
AVERY PLUMMER.
The abbve five persons are ex-o cio trustees of the Poor-Fund, now established as a public charity.
CLERK OF OLD SOUTH CHURCH.
GEORGE F. BIGELOW.
STANDING COMMITTEE.
GEORGE HOMER., Chairman.    SAMUEL JOHNSON; JR.
JABEZ HOWE.                JACOB A. DRESSER.
SAMUEL R. PAYSON.          WILLIAM HILTON.
J. B. KIMBALL.              GEORGE P. DAVIS.
GEORGE H. LANE.
TREASURER.
CHARLES STODDARD.
CLERK OF SOCIETY.
LORING LOTHROP.
SUPERINTENDENT OF CHAMBERS-STREET CHAPEL.
LORING LOTHROP.
COMIAITTEE  ON PEWS.
Lii&-s Add. CILI)..       C(IREL,LS STODDARD.
LORiIN( IOTHROP.
a
JACOB M. MANNING.