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have attended the A.M.C. of late years has cnly been about 120. There are in England alone upwards of 350 aistricts, which, according to the 3rd General Law, could send 450 delegates. Sone districts, however, fancy themselves scarcely justified in sending a deputy to every meeting, because the expense would be too heavy. Districts having under 1,000 members might send one at intervals of from two to five years. But the obstacle is not always a pecuniary one,- it is more indifference or individual caprice. Those upon whom the duty of representing the district is not likely to fall vote against the appointment, and lodges may spend as much in trying to prevent a deputy being sent to the A.M.C. as would pay their share of the expense. Such cases have been known; and, acting on this spirit, some districts are not represented for a long series of years. It does not require any great amount of experience to convince any one that if the privilege of representation were to be taken from those districts which have not sent à deputy to the A.M.C. for the last ten or fifteen years, they would instantly complain of the injustice. Men are prone to be dissatisfied when very questionable privileges are denied them, while they are wilfully apathetic respecting those which they possess.

It is to be hoped that the time is not far distant when provident, intelligent men will act more consistently. There are men among us who labour earnestly, continuously, and disinterestedly, to promote the prosperity of the Order; but their efforts fail of half their result from want of sympathy and co-operation on the part of those with whom they labour. Nevertheless, much has already been done. The Order has become a "great fact;" but the good accomplished has resulted from comparatively few individuals. Let all the members “act as brothers," —- let there henceforward be a hearty co-operation, an union of effort, --- let the thinkers be earnest and true, and let all unite to act the thoughts of our wisest and best men, and then there will be no need to complain of non-attendance. Wisbech.

J. B.

IMMEDIATE EQUIVALENT FOR THE ANNUAL

CONTRIBUTION AND INITIATION FEE.

MANCHESTER, March 15TH, 1859. To the Editor of the Odd-fellous' Magazine. SIR,-I am very anxious to avoid appearing as a correspondent in your Magazine ; but having cursorily examined the table appearing at page 50 in your last number, and finding it full of errors, again, finding the same to“ be calculated upon the Tables XII. and LXXXIV. in C.S. Radcliffe's (Ratcliffe's) Book of Observations,” I consider it my bounden duty to state that the table is very incorrect, and may very much mislead the members of the Unity.

I certainly cannot comprehend what use Table XII. is in a calculation of this kind, inasmuch as Table LXXXIV. is quite sufficient for all practical purposes.

If reference then be made to Table LXXXIV., rural, town, and city districts, age 20, I find the value of an annuity of £l per annum to be £21:6287£21 12s. 7d.; then the value of an annuity of 178. 4d. per annum must be a proportionate part, amounting to £18 14s. 10d., and to this add the initiation money, 53., and the result is £18 19s. 10d., and the table gives £19 lls. 8d. Referring to the initiation fee of 128., I find the value of

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the contribution and the initiation fee to be £21 5s. 2d., showing an increase of £1 135. 6d., when the present value can only be increased by the increase of the initiation fee, which is 10s.; in one case 5s. being charged as initiation, in the other case 10s., no other element whatever being affected in one case more than the other. Referring again to age 20, and an initiation fee of £1 ls., the difference of this value from the last should be an addition of 6s., being the difference of the initiation fee; and one value is given at £21 5s. 21., and the other £22 5s. 3d., showing the difference of £1 Os. ld., or an error on the second, assuming the first to be correct at 12s. id.

Referring then to the last age given (40), Table LXXXIV., I find the value of an annuity of £l per annum to be £16.6688 - £16 13s. 5d.; and as the contribution and additional contribution for a member of this age is £l 4s. 10d., as stated in Table V., the present value of this contribution, or immediate equivalent there:at, is £20 14s. ; and the present payment of an initiation, according to 145th General Law, being £7 4s. 23., gives an immediate equivalent or present value of £27 18s. 2d., and a difference between this value and the value given in the table of £8 10s. 60.

On reference to Table VI., age 40, I find the value of £10 at the death of a member, the value of £5 at the death of a member's wife, and the value of 10s. per week during sickness, to be £36 175. Sd.; this I have not examined, but I have no doubt it is correct. Then, on reference to Table V., I find the value of the member's contribution of 175. 4d. per annum, and his initiation fee of £7 4s. 2d., to be £36 Es. 8d., being a sum only Is. deficient to the value of the benefits; an error which would not have escaped the attention of a person conversant with these matters, but which would not be seen by others, and consequently would mislead them.

I remain, sir, yours truly,

HENRY RATCLIFFE.

(NOTE BY THE EDITOR.-We congratulate our readers on the fact of our respected C.S. becoming a contributor to the Magazine. With regard to the error to which he refers, we are happy in being able to give the following explanation :-Feeling that the Reports and other works issued by the Board of Directors were insufficiently published, and indeed scarcely known to the majority of our members, we requested a competent friend to furnish the article alluded to. A mistake has evidently been made in the compilation of the table of Immediate Equivalents, and we are obliged to our C.S. for correcting it. Indeed, the writer, three months since, frankly admitted bis error, but his explanation came too late for publication in the January Number. The error in principle lies in his adding together the present value of contribution, and the improved value of the initiation fee, according to the expectation of life at each age. This is the whole gist of the matter; and if our readers will simply run their pens through the three columns headed Immediate Equivalent (Table 5, p. 50), and delete the note at the bottom of the page, no harm can arise. The rest of the table stands correct, as a statement of fact, and is at all times useful for reference. Upon the portion erased it was intended to found some arguments, which will not now be attempted.

We should explain that the first illustration given by C.S. Ratcliffe is at the age of 20 throughout, the Immediate Equivalent being, as he says, £18 19s. 10d. But on referring to the January Report, 1859, we find the increased value of the contribution, payable oftener than annually--monthly we believe-is stated to be £19 45. 3d., and if to this we add the fee of 5s., the total is £19 9s. 3d. ; Table 5 has it £19 11s, 8d., or 23. 5d. more than it ought to be, and so throughout the entire table. Though the difference is not really so great as stated by our C.s., it is still, we admit, a serious miscalculation. To save further discussion on this point, we have fairly stated the nature and the source of our friend's mistake. to the misspelling of Mr. Ratcliffe's name, that error belongs to the printer, who, to save time at the end of the quarter, undertook to see to the correctness of the tabular portion of the article, and did not furnish us with a proof,]

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THIE MARQUESS OF BRISTOL'S ANSWER TO THE

MANCHESTER UNITY ADDRESS.

The following answer to the aldress recently voted by the Brighton members of the Manchester Unity has been received :

“ Eaton Place, MARCH 3RD, 1859. “SIR,- I have to acknowled re the receipt the address from the members of the Brighton Lodges of the Manchester Unity of Odd-fellows, which you were so good as to forward to me.

"That address is very acceptable, not only on account of the concern and sympathy which pervades it in regard to the heavy affliction with which our family has been visited, in the loss of an exemplary and venerated father, but also from the very grateful and feeling language in which the beneficent acts of our beloved parent are therein recorded.

"I shall esteem it a favour if you will avail yourself of the earliest opportunity that may occur of couveying my carnest acknowledgments to those who have thus expressed their sympathy with me and my family.

“I remain, faithfully yours, “ To Mr. James Curtis,"

“ BRISTOL.

ANNIVERSARIES AND BALANCE SIIEETS.

To the Elitor of the Old-fellows' Magazine. Sir,-On reading the many reports of lodge anniversaries and presentations in your January number, I was rather surprised to find, that there are districts and lodges who still continue to be satisfiei, with having read at their annual gatherings a financial statement or balance sheet, generally ending with the statement, that their funds are in such a prosperous condition, that they possess a capital of which gives an arerage of £4. or 103. per head, (as the case may be.) Is it not high time, sir, that such a system was exploded, and that the managers of our districts and lodges ought to be able to lay before such meetings a statement, that their financial position was such, that they were able to meet all their liabilities; in truth, that they were able to pay twenty shillings in the pound? Presuming that there is a want of information amongst the members of our institution upon this to usmost valuable portion of statistics, namely, the manner of taking a valuation of the assets and liabilities of a lodge, I would suggest-that as the Magazine has a very extensive circulation, and in all probability will increase that circulation-the appendix to vital statistics by our worthy C.S. of the Order be printed in it, with the slight alteration, that the tables include the valuation of contributions from 3d., :3}d., &c, up to sixty years of age. Yours truly,

PHIS.

BIRMINGIIAM DISTRICT MEETING.

The annual general meeting of the members and friends of this district was held in their hall on Monday, February 28th. More than 300 persons partook of tea, and at 7 p.m, the real business of the meeting commenced. Mr. Robert Owen, G.M., took the chair, and having addressed the meeting, called on Mr. Buck, the secretary, to read the report and financial statement of accounts for the past year.

The report stated that the total number of members in the district on the Ist of January, 1858, was 3,666. There had joined, by entrance, 221; by clearance, 10; by card, 1: total, 232. Thirty-nine members had died, entitled to funeral donations, and 2 suspended; 188 had left by non-payment, 5 by card, and 12 by clearance; leaving the total number of members, 3,652. Of the members joining, 57 were under 21 years of age, 107 under 25, 52 under 30, and 16 under 34. The sickness returns showed the number of days' sickness to be 1,966 days at 2s. per day; 25,016 days at ls. 8d. per day; half pay, 318 days at 1s.; 8,046 at 10d., and 1,116 days at sums from 6d. to 8d. per day, these persons being allowed to follow a light occupation. The total number of days were-full pay, 26,992; reduced pay, 9,162 days, Sundays not included, 6,077; making the total sickness experience, 42,359 days, spread over 795 members ont of the 3,652 members, an average of 11 days 15 hours on the whole number, being considerably heavier than the experience of any tables published for the average age of the members. The number of deaths had been-males, 41; females, 34. The receipts for sick fund had been-contributions and entrances, £3,890 2s. 7d.; interest on capital, £942 7s. 11d.; and the payments for sickness had been £2,662 178. 4d.; funerals, £567; leaving a surplus to be carried to capital account of £1,383 12s. 60.; and making the total reserve capital in sick and funeral fund of lodges, £28,508 12s. 11d.; management fund, £469 3s. Ild. The report then alluded to the amount of sickness and mortality experienced by the older lodyes, whose experience was considerably increased by having members entirely incapacitated from labour, and showed that the reduced sick pay fund of the district, from which all half-pay members were paid, had been of great service in equalising these liabilities. The highest sickness experienced of a lodge had been 33 days 2 hours per member; while, in another with the same number of members, it had been 2 days 3 hours, showing the difference where the liabilities were only spread over a small number, while the lowest experience in the oldest lodge during the last seven years had been 19 days; the highest 23 days. The report, after calling attention to the careful investment of funds, and various other matters of interest, concluded by an expression of thanks to the secretary for his attention to the business of the district. The following is the statement of the reserve capital :

£ $. d. To balance in hand of Sick and Funeral Fund of 58 Lodges, 3,632 Members

28,508 12 11 To balance in hand of Incidental Fund of Lodges and District... 615 0 9 Do.

do.

Funeral and Reduced Sick Fund of District. 860 16 8 To Hall, Property, Money Invested

2,971 96 Library and Funds

52 7 8 Widow and Orphans' Fund, 500 Members......

2,069 10 9

£35,077 18 3

INAUGURATION OF A MONUMENT TO TIIE LATE RICHARD

KIRKBRIDE, C.8. OF THE CARLISLE DISTRICT On Saturday, January 1st, 1859, the inauguration of a monument to the memory of the late Richard Kirkbride, P.P.G.M. and C.S., took place at Carlisle. A large number of members and friends met at the City of Carlisle Lodge Room, and after forming a procession, proceeded to the Cemetery,

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headed by the district officers, where an appropriate address was delivered by Prov. G.M. David Latimer, who expatiated at considerable length on the usefulness of the deceased brother, both as a lodge, district, and Unity member. The late Richard Kirkbride was initiated as member of the City of Carlisle Lodge on the Sth day of March, 1841, and on the election night following, was appointed to the office

of secretary, and afterwards passed through the offices of V.G., N.G., and G.M. of the lodge. At the election of district officers in December, 1843, he was elected to the office of G.M., and the following year was chosen as C.S., which office he held up to the time of his decease. As a proof of the satisfactory manner in which he discharged his duties as a district officer, and the esteem in which he was held by the various lodges in the district, he was presented (on Easter Monday, 1849) with a gold lever watch and appendages, value £22. He represented the Carlisle district at the A.M.C.s., held at Newcastle-uponTyne, Bristol, Southampton, Blackburn, Halifax, Dublin, Preston, South London, Durham, and Norwich. At the Halifax, Dublin, and South London A.M.C.s., he was appointed one of the Board of Directors. The monument is of the Gothic order, and consists of a square base, with chastely-cut panels and inscription; a square centre piece, with a tablet representing a hand and heart, encircled with a neatly-chiselled wreath, as emblematic of the principles of the Order; and a square tapering pillar. The entire erection is 12 feet high, and is of the hardest class of white Prudham stone. It was both designed and executed by Mr. Raper, and is a highly-creditable specimen of artistic talent and exquisite workmanship. It bears the following inscription :-“Erected to the memory of Richard Kirkbride, of Carlisle, by the members of the Independent Order of Odd-fellows Manchester Unity, and friends, as a mark of respect for his valuable services rendered in the cause of Odd-fellowship. Born January 12th, 1805. Died November 19th, 1857.

WOOLWICH.-WOOLWICH DISTRICT MEETING.-A general meeting of the members of the Woolwich District was held on Monday, February 28th, at the Town Hall, to consider the practicability of erecting an Odd-fellows' Hall. The meeting was presided over by Prov. G.M. Wilson, supported by the P.D.G. M. and the P.C.S. Palmer, the members of the hall committee, and officers and brothers of the Order. The president briefly explained to the meeting what steps had been taken in the district during the last two years to advance the object in view, and read the clause of the Friendly Societies' Act, which gives the society power to invest their funds in a building for the meetings of the society. It is intended to erect a hall capable of holding 1,000 persons, with two or three rooms, for the use of lodges and committees, and any other purposes for which they may be required during the day—such as a school for the children of Odd-fellows and others, and the occasional use of other friendly societies. A series of resolutions were passed in favour of the scheme, and several excellent speeches were delivered by officers, past officers, and members of the Order, strongly urging the desirability of the carrying out the proposed project. A committee was appointed, consisting of the district officers and other members, to carry out the resolutions, and take other necessary steps to bring the matter to a successful issue ; and, aster a vote of thanks to the presiding officer, the meeting closed.

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PARTICULARS REQUIRED FROM PROPOSED MEMBERS. The following form is in use in several London lodges, and is proposed for the adoption of the Order generally :

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