Mr. Hine goes on to state that during all these years he has kept no detailed account, but is satisfied he has given sufficient to cover the percentage due, and that “there is no necessity for detailed entries and, besides, I am reminded of a passage in the life of Ichabod Washburn, where he found that such an account as this let his right hand know what his left was doing, and he abandoned it. So long, therefore, as I am quite clear that I am disbursing as much or more than my contract calls for, I will omit the entries here”. Under date 1886 he writes: “It is six years since I have looked or written in this book and it will probably be longer before I open it again. Meantime I am glad that I released myself from bookkeeping in the matter of giving. Without accounts quite as well as with them I am conscious that I have lived up to my plan and I expect to do so in the future.” The last entry is dated 1892: “Wholly by accident I came upon this book. I am past sixty-six years old now. I have nothing to add except that for the last few years, perhaps five or six, I have not been giving as freely as I formerly did. This is partly because of a change in my convictions of duty in regard to my local church relations, and partly because the general demands upon me have crowded my income very closely, and partly because my business has been less remunerative and my accounts unsystematically kept. I do not remember the details very fully, but my general consciousness is that I am falling behind in my giving and getting in debt on this account.” When Mr. Hine summed up as above he evidently did not include his “occasional and irregular giving” for an examination of his check stubs after his death led to the belief that he was then giving away fully 50 per cent of his income. WHAT OTHERS THOUGHT OF MR. HINE. It is difficult to put on paper that which will adequately depict Mr. Hine’s many-sided character, but the following extracts from some of the death notices written by those who knew him best in his business life are given to show what sort of an impression he made on these:— “He was always so active that, although he had passed his seventy-first birthday, his death was something that had never been thought of by anybody except possibly himself. He traveled so much, did so much, was interested in so many things, that he will be widely missed. His was a many sided nature. He had a good knowledge of both art and mechanics.... He was always self reliant, and to the end independent.”—[Insurance Times. “Every person who knew Mr. Hine at all intimately feels himself bereft of a friend.”—[Mutual Underwriter. “He was an able and strong writer; and whatever he wrote was fully ‘tuned’ to his convictions.”—[The Ætna. “Personally, he was a lovable and amiable man, and as a business man his reputation for fairness and integrity was never questioned.”—[Travelers’ Record.