cated), to harmonize some of his figures. Mr. Watson, the manager of the company, was over, and, finally, Mr. Bassett, who was here March 8, 1912.

In this last visit was developed that one hundred and one (not eighty-eight) names, on a typewritten list, the I. S. T. should hold receipts for, their remittances by check being verified all right. The I. S. T., seeing the possibility of an unfriendly action by the experts (on their instructions) went to the bank and procured all drafts, with the signatures of the payees thereon, which action, practically proved up, conclusively, by check, and by receipt or draft, each and every one of many thousands of items of expenditures during the two years of 1911 and 1910.

This being a feat never excelled and seldom equaled, yet not a word of commendation was said; this, after handling in round figures, three hundred twenty-nine thousand dollars in the two years, everything being absolutely correct, excepting two items, one of eighty cents, against me, and the other for forty-seven dollars and fiftytwo cents ($47.52), in my favor, for which the experts gave me an order to draw out of the bank, together with the overplus cash, as shown by books, of fifty-seven dollars and eight cents ($57.08).

I submit with all the fervor and honor in me. The system used, producing such results, would be an outrage to change, and a superfluity required, only by instructions.

These results have been obtained without any preparation, whatever, only the same common sense, business rules used by the I. S.-T. that he has used since July 16, 1891, the day upon which he received the records of the International Brotherhood, in a starch box; no record of membership, and all he could count was about four hundred and fifty. So it must be observed, that whether it is a finance committee, board of trustees, or board of experts, it is all the same to Wm. J. Gilthorpe, or "Uncle Billy," as he is known.

The experts' report gives the cash average (which means cash surplus) on December 31st, 1909, as being one hundred thirty-nine dollars and fifty-two cents ($139.52), which is all right, but the eighty dollars and fifty cents ($80.50), that is not recorded on the books, is not stated why, only by inference. The fact is, the experts, unless by instructions, had no business dealing with a previous surplus, but simply with the balance on hand, and the receipts and expenses for the two years, but, as the eighty dollars and fifty cents does not represent the loans and aid given freely to the missionaries of this order, while traveling, only that portion drawn by check appears on the check book, because of not having the cash to give. Consequently, a surplus was not required to be noted on any book.

This surplus comes down all the way from the first consolidated convention held in Milwaukee, in 1894, when the committee,

who were all opposed to the I. S.-T., reported that there was a dollar due him, and that dollar is mixed in with this surplus yet. Accumulations for every audit have been considerable, but all has been kept in the bank with the Brotherhood money, simply for the purpose of helping traveling brothers, and it was done with a willingness, whenever the opportunity offered. As the accumulations come down to the experts' audit, there is no reason in the world why they should report on it, as this money was used for the good of our members, kept for that purpose. The only work before the experts, was the balance on hand at the last audit, January 1st, 1910, receipts for the two years, expenses for the two years, and the balance on hand, after deduction, December 31st, 1911. This should have satisfied them, as the experts' figures and the I. S.-T.'s absolutely agree.

The experts say in the report, that there is a difference of one dollar and ninetyfour cents ($1.94), between fifty-nine dollars and two cents ($59.02), and the surplus of fifty-seven dollars and eight cents (57.08) due to sundry difference of deposits. The fact is, there could not be any difference in deposits, because all deposits made (twice a week) tally with the receipts on all books.

In regard to the ninety-three dollars ($93.00) in the General and Strike Funds, (the experts say because of a disbursement of this amount having been erroneously charged to the General, instead of the Strike Fund) well, the I. S.-T. receives orders verbally, no explanations. He simply has to guess the best he can. Hence, the error, if any there be.

The actual charges to each lodge, are entered from the order blanks, and are also entered on the order book, and if these prices for goods, as listed, are not sufficient to control the balances, as long as the debits are entered correctly, and credit given, then the balances, as computed each quarter, being the result of the controlling and initiative accounts contained on the supply blanks, should be sufficient to control, and is for our Organization, as a commercial house, where every transaction is compulsory, while with us all, is voluntary and whimsical, subject only to the honor and loyalty of the members and officers, as all know there is no power to enforce discipline on refractory members.

They recommend an inventory made each year. Now the furniture is ten years old (some seventeen years old), there are no badges or seals, as they are not kept in stock. So the inventory the I. S.-T. made about ten years ago is still good, concerning the assets. The records prove up without the shadow of a doubt the stationery in and out; charters are never ordered, only when convention makes a change in the name, and all stamps, in and out, are properly recorded on every page of the

lodges. The Brotherhood prospered without these expensive commodities. Unless a soft job is contemplated for someone, it would be truly a superfluity in a labor organization.

While the manager of the Company made these several recommendations, yet the two experts found no trouble in checking over the million or more entries, and in tracing each transaction, to their entire satisfaction, and on several occasions, complimented the I. S.-T. on his systematic and comprehensive records.

How very inconsistent are the recommendations, as in one portion, more books are advocated, and in another, less work is predicted from the use of keeping a book of control, where the balances due from, or to, the lodges, be kept. The fact is, the controlling power for all debits, is the supply orders, from which, at the end of each quarter, balances are drawn, in such a comprehensive manner, that any person or member of this Brotherhood can, at a glance, tell the standing of the lodge or lodges.

Now I would say, that as the experts found the figures of the I. S.-T. absolutely correct, but failed to say so anywhere in their report, finding room for criticisms though, does it not appeal to the senses, that they were hired to audit the books, not to make recommendations? While they are experts, they know nothing of this Brotherhood or its members, only what they are told. It must follow as a logical conclusion, that their recommendations were out of place, where encouragement was so well deserved.

Same is respectfully submitted.

WM. J. GILTHORPE, International Secretary-Treasurer.

Kansas City, Kas., March 28, 1912. To the Officers and Members of All Subordinate Lodges, Greeting:

I regret that in the foregoing article, written by the International Secretary-Treasurer, in commenting upon the report of the expert accountants, who were employed to audit the accounts of the I. S.-T., he has seen fit to charge the International PresiIdent with having instructed the experts in the manner in which their report should be written up and the recommendations contained therein. This, I must brand as being untrue and without warrant in every particular.

In accordance with Article V, Section 2, the International President presented to the Executive Council the names of the following firms: Marwick, Mitchell, Peat & Company, and Arthur Young & Company The Marwick, Mitchell, Peat & Company was selected by the Executive Council and the International President instructed to employ this firm as accountants to audit the I. S.-T.'s accounts for the two years, 1910 and 1911, and that they be instructed to do the work as soon as possible after

January 1, 1912, to avoid calling them the second time, and, in accordance with instructions given by the Executive Council, the I. P. notified Mr. Watson, manager of the above named company. This was the only business ever transacted or instructions given by the Executive Council or the International President and, as a further testimony to the above facts, I am giving, first, my letter to Mr. Watson in connection with the above charges and his reply thereto, which need no comment from me:

COPY.

Kansas City, Kas., March 26, 1912. Mr. A. J. Watson, Mgr.,

Marwick, Mitchell, Peat & Co.,

Chartered Accountants,

Commerce Bldg., Kansas City, Mo. Dear Sir: Referring to the matter of your company being engaged by our Executive Board to audit the accounts of the Secretary-Treasurer of the International Brotherhood of Boiler Makers, Iron Ship Builders and Helpers of America, since your report has been rendered the accusation is being made to the effect that you were instructed by the Executive Council and myself as to the manner in which your report was to be written up.

I would be glad to have a line from you as to whether or not any instructions were given to you by any party or parties any further than to notify you that your company had been selected to audit the books of the Secretary-Treasurer of our organization. If any instructions of whatever kind were given to you in addition to the above, I would be glad to learn of the instructions given and by whom.

Thanking you in advance for an early reply, I am,

Yours very truly, (Signed)

J. A. FRANKLN, International President.

Kansas City, Mo., March 27, 1912.

J. A. Franklin, Esq., President, International Brotherhood Boiler Makers, Iron Ship Builders and Helpers,

Kansas City, Kas.

Dear Sir: I am in receipt of your favor of the 26th inst. relative to our report on the examination of the International Brotherhood of Boiler Makers' accounts for the two years ended December 31, 1911.

We were engaged to make the audit, we understood that the instructions came from the Executive Committee, to examine the accounts of the Secretary and Treasurer for the two years ended December 31, 1911, and that we were to submit our report thereon to them. No other instructions were received, and as soon after the completion of our work as possible, we submitted our report on our examination. Although we received no instructions, either from you or the Executive Committee relative to recommendations on the system of bookkeeping, we embodied this in our report on the principle that as we were en

DISTRICT No. 15-Boone, Iowa. C. & N. W. R. R. Lodges represented: 129, 145, 161, 201, 227, 311, 440, 496, H. D. 17,

F. J. Rice, Pres., 574 W. 7th St., Winona, Minn. A. E. Murphy, Vice-Pres., Boone, Iowa.

J. Weiss, R.-S., South Kaukana, Wis.

L. P. Humphrey, Sec. -Treas., 4226 Park Ave., Chicago, Ill.

J. D. Curran, Chairman Trustees, 1627 Story St., Boone, Ia.

Haas Witt, Trustee, Mo. Valley, Iowa.

Mathew Carney, Trustee, So. Kankana, Wis.

DISTRICT No. 21-Bellefontaine, Ohio. Meeting place Indianapolis, Ind., Jan. 1 July 1. Big Four Route, N. Y. Cent. & Hudson R. R. System. Lodges represented: 10, 150, 243, 348, 324, 224, 18. H. D., 48, 75, 84, 116.

D. Shea, L. 243, Pres., 208 Colton Ave., Bellefontaine, Ohio.

Frank Bannin, V.-P., 309 W. Wash., Champaign, Ill.

Ben Wulle, Sec. -Treas., 2547 B. Wood Ave., Indianapolis, Ind.

Trustees Wm. Norton, Indianapolis, Ind.; E. C. Hudsplit, Delaware, O.; Wm. Sohner, Mattoon, Ill.

DISTRICT No. 22-D. R. G. System, Colorado and Utah. Meeting place, Denver, Colorado; Dates meeting, December, 1911; Lodges represented: 44, 103, 179, 335, 427, 446, 473, and 228 H. D. Almon Treesh, Pres. and B. A., Anthony Hotel, Pueblo, Colo.

Otto M. Murseuer, V.-P., P. O. Box 511, Helper, Utah.

Geo. S. Warden, Sec. - Treas., 408 E. Routt Ave., Pueblo, Colo.

Board Wabash System. Lodges represented: 54, 81, 267, 384, 447; H. D. 24, 239.

C. F. Eichel, Pres., L. No. 54, Ft. Wayne, Ind.
J. J. Cadagan, V.-P., L. No. 54, Moberly, Mo.
Jno. L. Welk, S.-Tr.. L. 81, 1320 E. So. Grand
Ave., Springfield, Ill.

Associate Board Members-H. L. Berry, L. 384;
J. J. Cadagan, L. 267; Ed. Siebold, L. 54; James
Gray, L. 447; G. J. Maher, L. 81.

DISTRICT No. 26-Savannah, Ga. Advisory Board South Atlantic. Lodges represented: 2, 4, 12, 14, 26, 40, 50, 88, 105, 108, 112, 143, 170, 222, 226, 235, 239, 280, 312, 320, 334, 369, 402, 422, 419, 424, 425, 436, 490, 503, 510, 511, 524; H. D. 27, 60, 175, 240. Meets once a year. Next meeting place, Richmond, Va.

J. A. McCloud, Pres., 912 W. Monroe St., Jacksonville, Fla.

J. M. Nolan, V.-P.. 25 Chapel St., Atlanta, Ga.
E. E. Quinker, C. Sec. -Treas., Box 376, Valdosta,
Ga., or 418 N. Lee St.

DISTRICT No. 27-Chattanooga, Tenn. Queen and Crescent System. Meets 1st Monday in December, Birmingham, Ala. Lodges represented: 4. 14, 105, 419.

H. W. Schang, Pres., Sta. "A," Somerset, Ky.
Wm. Gribbin, V.-P., Sta. "A," Somerset, Ky.
W. S. Dupree, Sec. and Treas., 611 N. 22nd St.,
Birmingham, Ala.

DISTRICT No. 30-Canadian Pacific, District Headquarters Winnipeg, Man. Man. Lodges in affiliation: 126, 134, 194, 203, 325, 379, 392, 451, 466, 478,505, 529, 548; H. D., 127, 185, 201, 212. Robert Carswell, Pres., 684 Home St., Winnipeg,

Man.

S. Craig, V.-P., 147 St. Etienne St., Montreal, Que. W. L. Hall, 2d V.-P., 1576 Elgan Ave., Winnipeg,

Man.

James Hume, Sec. - Treas., 424 Scotland Ave., Winnipeg, Man., Can.

DISTRICT No. 31-Grafton, W. Va. Baltimore & Ohio R. R. System.

J. B. Burns, Pres., 305 Elizabeth St., Pittsburgh, Pa.

H. D. Horchler, V.-P., 237 E. Madison Ave., New Castle, Pa.

C. G. Jackson, Sec. -Treas., 827 Boyd St.

DISTRICT No. 34-Boston, Mass. Boston & Maine System. Lodges represented: 142, 245, 371, 388, 481, 515, 517. Meets at Boston, Mass., 1st Monday in August.

D. Martine Yule, Pres., 30 Stone Ave., Somerville, Mass.

Chas. Broderick, V.-P., Mechanicsville, N. Y. R. P. Aldrich, C. S. & R. S., Lock Box 391, Lyndonville, Vt.

Carl F. Jansen, Treas., Keene, N. H.

DISTRICT No. 35-Denison, Tex. Meets 1st Monday in May, 1912, Denison, Texas.

.F. E. Clifton, Pres. & B. A., 512 N. 2d St., Parsons,
Kansas.

Wm. Murzin, R. S., Denison, Texas.
Trustees--Robt. Rosbottom, chair., L. 209: Arlie
Taylor, L. 292; Frank Leach, L. 22, H. D.
Fred Alsdorf, C. S. F. S., and Treas., L. 209, 515
W. Owings St., Denison, Tex.

DISTRICT No. 36-American Locomotive Company Plant. Lodges represented: 134, 202, 125, 527, 526. 540. H. D., 135, 251, 56.

P. W. Donahue, Pres., 436 Deer St., Dunkirk, N. Y. C. F. Horn, V.-P., 109 Jackson St.. Pittsburgh, Pa. J. S. Nicholas, C. & F. S., 1923 Stuart Ave., Richmond, Va.

Patrick Deignan, L. 134, Treas., 541 St. Catherine, Maisonevue, Montreal, Can.

DISTRICT No. 37-Texarkana, Texas. Pine Bluff, Ark. Cotton Belt R. R. System. Meets 1st Sunday in January and July each year.

Jas. Walsh, Pres., Care Cotton Belt Round House, Tyler, Texas.

B. E. Shields, V.-P. & C. S., 1503 E. 7th Ave., Pine Bluff, Ark.

A. M. Hendersk, Treas., Pine Bluff, Ark.