The librarian is often made secretary of the trustees, and then he keeps the record of their transactions. He should never be made treasurer of the library funds, which would involve labor and responsibility incompatible with the manifold duties of the superintendent of a library. In case of a library supported by municipal taxation, the town treasurer may well serve as library treasurer also, or the trustees can choose one from their own board. The librarian, however, should be empowered to collect book fines or other dues, to be deposited with the treasurer at regular intervals, and he should have a small fund at disposal for such petty library expenses as constantly arise. All bills for books and other purchases, and all salaries of persons employed in the library should be paid by the treasurer. The meetings of the trustees should be attended by the librarian, who must always be ready to supply all information as to the workings of the library, the needs for books, etc. Frequently the trustees divide up the business before them, appointing sub-committees on book selections, on library finances, on administration, furnishings, &c., with a view to prompt action. If a library receives endowments, money gifts or legacies, they are held and administered by the trustees as a body corporate, the same as the funds annually appropriated for library maintenance and increase. Their annual report to the council, or municipal authorities, should exhibit the amount of money received from all sources in detail, and the amount expended for all purposes, in detail; also, the number of books purchased in the year, the aggregate of volumes in the library, the number of readers, and other facts of general interest. All accounts against the library are first audited by the proper sub-committee, and payment ordered by the full board, by order on the treasurer. The accounts for all these expenditures should be kept by the treasurer, who should inform the librarian periodically as to balances.