Lord, J. E. The Free Public Library. Preprint of A.L.A., Man. of Lib. Econ., chapter vi., 1914. Wire, G. E. How to Start a Public Library. 1902. (A.L.A. Tracts, No. 2.) =26. Committees and Trustees:= Bostwick, A. E. Administration of a Public Library. Preprint of A.L.A., Man. of Lib. Econ., chapter xii., 1911. Greenwood, T. Public Library Committees. _In his_ Public Libraries, 1894, p. 352. Notes for Library Committees. _In_ Greenwood’s Year Book, 1900, p. 1. Hardy, E. A. The Public Library, chapter v., p. 103. Sayers, W. C. Berwick. The Library Committee: its Character and Work. 1914. (Library Assistants’ Association Series, No. 6.) Wynkoop, Asa. Commissions, State Aid, and State Agencies. Preprint of A.L.A., Man. of Lib. Econ., chapter xxvii., 1913. For articles, see Cannons, E 1-3, Library Organization and Administration; E 8-12, Personnel, etc. CHAPTER III FINANCE, LOANS AND ACCOUNTS =27. The Library Rate.=--The general library Acts passed for Ireland, Scotland and England all limit the amount to be raised by rate for library purposes to one penny in the pound on the annual rateable rental of all properties within the areas, with certain exceptions or modifications as to gardens and agricultural lands. Great doubt exists as to what is meant by a penny rate and on what value it is to be levied. Some authorities maintain that the income from a penny rate can only represent the net sum realized by a penny on the rateable value, after all deductions have been made on account of empty houses and other irrecoverable items. Against this may be set the actual practice in several places, of paying over the full sum which a penny rate on the nominal rateable value would produce, without any deductions whatsoever. As the Public Libraries Acts have placed a limitation on the amount of the library rate, it may be assumed that the libraries were intended to benefit to the full extent of the rateable value. At any rate the Acts are silent on the point, and practice differs so much that it is fair to say that a public library, because of the present limitation, and because some places now give the full product, is entitled to the full amount which a penny rate would yield when calculated on the full rateable value of the town or district, without deduction of any kind, either for unproductive properties or cost of collection. It has been decided that no deduction can be made from the income produced by the library rate on account of the cost of collection, and as this rate is now collected as part of a general or other unlimited rate, it seems unfair to saddle it with any part of the cost of collection. If it were collected as a separate rate, or with rates similarly limited by Act of Parliament, the position would be different. The difference between the amount paid over to public libraries and the actual sums which would be produced were the rate charged on the full rateable value is sometimes considerable.