=29. Annual Estimates.=--The Scotch principal Act is the only one which requires an annual estimate or budget to be prepared by the library authority for the information of the local authority. Section 30 of the Act of 1887 provides that “The Committee shall in the month of April in every year make up, or cause to be made up, an estimate of the sums required in order to defray the interest of any money borrowed, the payment of the sinking fund, and the expense of maintaining and managing all libraries and museums under its control for the year after Whitsunday then next to come, and for the purpose of purchasing the books, articles and things authorized by this Act,” etc. This estimate has to be submitted to the local authority, who “shall provide the amount required out of the library rate to be levied by it, and shall pay over to the committee the sum necessary for the annual expenditure by it in terms of its estimate.” By the standing orders of most local authorities yearly or half-yearly estimates have to be prepared and submitted by the various committees, and as practice varies everywhere, it will be well for the library authority to follow the local practice. =30.= Local circumstances alter the conditions materially in every place, and hitherto there has been a lack of uniformity in presenting financial statements which makes any attempt to produce a model budget to be suspect. The form of the statement is often governed by the practice of the Borough Accountant, who arranges the order of items in accordance with his own views; but wherever it is possible to do so, it would be well if the form of annual estimate conformed with the order adopted in the report made by Professor W. G. S. Adams to the Carnegie United Kingdom Trust in 1915, _On Library Provision and Policy_, which would arrange in some such order as in the table on page 46. Each of these items will probably need analysis, and the order given here may be inverted; indeed, the form shown is merely meant to be suggestive and to show the nature of the information which the Council usually requires when it is considering the annual estimates.