It is difficult to ascertain the amount spent in drink, but it appears from the amount cited of the expenditure in the 90 societies at Walsall, that the required allowance was 2_d._ per month, in others 3_d._, and the aggregate sum spent in those clubs (if it were only limited to the rule), must have amounted to 981_l._ 13_s._ 4_d._; but besides these prescribed portions of drink, there are prescribed annual feasts, at from 2_s._ 3_d._ to 3_s._ 6_d._ per member, amounting to an annual sum of 257_l._ 10_s._, making a total of 1239_l._ 3_s._ 4_d._ per annum, expended in such expenses. Besides these, there are decoration expenses, in which one society alone expended between 70_l._ and 80_l._ Seventeen of the societies had lost 1500_l._, and one of them 600_l._, through various causes (such as the defalcations of secretaries), either directly or indirectly, attributable to an inefficient system of management. If the one year’s expenditure on drink, feast, and decoration money, were placed out in the savings’ bank, at interest, together with the amount of losses from mismanagement, the amount due to the contributors, to this small group of societies, would, at the end of 10 years, have amounted to the sum of 5328_l._ 19_s._ 3_d._ § 57. To prevent frauds, some of the rules provide that the secretary shall see the body. For this service, in the society called the “Frugal Society,” where 7_l._ is allowed for the interment, a fee of 2_s._ 6_d._ is allowed to him, and 4_s._ if he have to go from two to five miles for the purpose. It is to be observed, that this is the usual fee provided by such societies for any inspection of the body. The publican is generally made the treasurer, and usually the money is placed by him into the hands of his brewer, by whom from four to five per cent. interest is paid for its use as capital. In other instances it forms a capital for the publican himself; in some instances it is lent to other tradesmen. Though failures of societies have occurred from the failure of those to whom their funds have been lent, they do not appear to have been so frequent as the failures from the erroneous bases in respect to insurance on which they are generally founded.