I supposed there would be a small deficit, but thought I knew it could not be very great. But I had not reckoned on the genius for incapacity which characterises church boards. To have the unusual deficit, which was involved by the increase of the parson's salary, provided for by a special subscription was more than they could bear. They had regarded it as their duty, made plain by the example of their predecessors in office for many years, to bring the church in debt, and nobly had they fulfilled their duty. On the strength of that extraordinary subscription they had rushed into extraordinary expenditures with a looseness that was marvellous to behold. Here is the annual exhibit as it appears in the treasurer's report: BALANCE SHEET. Cr. Pew-rents $1,250.00 Sunday Collections 325.25 Received by a Ladies' Fair 113.34 Special Subscription 300.00 $1,988.59 Dr. Minister's Salary $1,500.00 Organist (a new expenditure advocated by Mr. Wheaton because of the Special Subscription), Six months' salary 100.00 Church Repairs, (a new fence and new blinds, &c., advocated by Mr. Wheaton because of the Special Subscription) 134.75 Reed Organ for the Sabbath-School (advocated by Mr. Wheaton because of the Special Subscription) 150.00 Interest on Mortgage 315.00 Sexton 200.00 Fire, lights and incidentals 225.00 Commission for collecting pew-rents 55.75 $2,680.50 1,988.59 Deficit $691.91 Of course, the minister's salary was behind; and, of course, the minister was behind to the grocer, and the baker, and the butcher, and the dry-goods dealer; and, of course, everybody felt blue. There was a good deal of informal discussion before the parson's proposition was taken up. Mr. Hardcap wanted to decrease the minister's salary. Mr. Wheaton wanted to raise the pew rents. Mr. Leacock thought Mr. Wheaton could afford to give up his mortgage on the church. Mr. Line proposed to take up a subscription, pay the balance off on the spot, and begin the new year afresh. Mr. Gazbag thought it ought to be left to the ladies to clear off the debt with a concert or something of that sort. Mr. Cerulian thought (though he said it very quietly) that if we had a minister who could draw better, we shouldn't have any difficulty. The parson kept his own counsel till these various plans had been, one after another, proposed and abandoned. Then he again proposed his own.