(1) _His Charge._ All the funds of the Sunday school should pass through his hands. If money is raised for any purpose, or a money-making entertainment is held, the treasurer should take charge of the receipts and pay the bills. For this purpose he should be ex officio a member of all committees required to receive and disburse funds. (2) _Bank Account._ Except in small and remote places, the treasurer will find it desirable to keep an account with a bank in behalf of the school, and deposit therein all moneys received. Under no circumstances should he deposit Sunday-school funds as a part of his own private account, but should keep separate accounts as an individual and as treasurer. (3) _Reports and Vouchers._ At each meeting of the governing board of the school he should present a statement of the condition of the treasury, with exact mention of all moneys received and paid since the last meeting; and for every payment he should show a receipt or voucher, and on it the "O. K." or approval of some qualified person who knows that it is correct. (4) _Bills._ He should receive all bills against the school, and should inform himself concerning them, in order to be able to answer any questions raised by members of the board. He should present at the meeting a statement of all the unpaid bills on hand, with a forecast of bills expected, and obtain a vote of the board upon each bill that is to be paid. (5) _Checks._ It is desirable to pay bills as far as possible with checks, as the check will often serve as a receipt; and the receipted bills should be filed together for reference. (6) _Audits._ An Auditing Committee should be appointed, to examine the accounts of the school from time to time, and always when the treasurer completes his term, alike whether he is reëlected or gives place to a successor. This committee should either present a written report, or should sign their names to the treasurer's report, with the indorsement, "Audited and found correct." Most of the above recommendations, perhaps all of them, state the methods that would be followed by any intelligent, businesslike treasurer. But in the continent-wide area of the Sunday school, of necessity, not all treasurers are intelligent or experienced in business methods; and there are doubtless many who may profit by these suggestions. (7) _Study of Benevolent Interests._ One of the most important duties of a treasurer in a modern Sunday school is to study the different charitable objects that present themselves to the school, decide upon their merits, and then present them understandingly to the members of the school, with a view to eliciting their interest and training them in the spirit and habit of intelligent giving. This important task raises the treasurership out of mere mechanical service, and constitutes it one of the directing forces in the school. XI VALUE OF THE SUNDAY-SCHOOL LIBRARY