First comes an itemized account of receipts and expenditures. This is so obvious that it is not generally considered as library statistics at all. But it may and should be extended a little. Look at all your other tables of statistics through financial spectacles. Compare your receipts with your population. How much does your town give per capita for library work? Compare this figure with the same for other towns. Compare your expenditures with your circulation. How much has your library cost you per book circulated? Compare your expenditure for books with the number purchased and tell us the average cost of a book and how this compares with the cost in former years. Do this for a half-dozen other phases of your work and put the result in as many brief, crisp sentences. If you haven’t room in your report, cut out some of the platitudes; we all insert them in moments of weakness and, once in, it sometimes requires an earnest search to detect and expunge them. Next in importance comes an account of your books--how many there are in the library, on what subjects, and how many have been added during the year in each subject; how many gifts you have had; how many books have been lost. This involves taking a careful inventory at least once a year. You see I am putting this before any account of circulation. A good many libraries take no inventory or take it at too infrequent intervals, because they have no time. You might as well say you have no time to keep a cash account. This is business and comes first. Leave off counting your circulation if you must, but keep count of the public property in your care as conscientiously as you keep count of the money in your cash drawer. If you can do nothing else make a simple enumeration of volumes without taking account of classes, but do it thoroughly. The trouble with the inventory is that, like the old-fashioned housecleaning, it is usually done all at once and becomes an annual bugbear. One way of making it easier is to spread it over the year, counting and reporting one class every month and treating it as a part of the regular routine. In this category of statistical records comes the list of your books, which you must surely have in some form, even though you may not have accession book, shelf list and dictionary catalog. For statistical purposes indeed, the last-named may be left out of account.