15. In some libraries the guarantee of responsible heads of large government and other departments is accepted for all the employees, and secretaries of associations and school teachers have also been accepted. In the first case the association has become responsible for all its eligible members, and signs through its secretary. In the second case the teacher assumes responsibility for all his eligible pupils. It should be understood that a teacher’s guarantee does not involve the teacher in financial responsibility, but is an indication of his opinion that the applicant may benefit by the use of the library, and usually includes the assumption that he will use his moral influence to secure the due care and return of books. Some libraries have abolished the guarantee for non-ratepayers. 16. DEPOSITORS should be treated as ordinary borrowers, and their tickets and numbering should go through the same routine. The money received from deposits may either be paid into the bank and repaid as wanted by depositors from petty cash, or held by the librarian and repaid when called up. Deposit money of this kind when paid into the bank tends somewhat to complicate and falsify the accounts by recording receipts which do not belong to the library, and inflating the petty cash expenditures, but borough accountants regard it as orthodox book-keeping as a rule. The practice differs in all places as regards this point, and the librarian may keep a separate account of these moneys, whether paid into the bank or not. 18. Under the powers conferred by the 1892 Act, many public libraries now permit persons residing outside the district who are not otherwise qualified to become borrowers on payment of an annual subscription, ranging from 5s. to 10s. The money received from this source should be paid into the subscriptions account at the bank, and a proper receipt given to the subscriber, showing how long the subscription is current.