The stage manager should be responsible for the list of absentees and all stage accounts, i.e. for goods supplied or services rendered to that department; and such list and accounts must be initialled by him prior to payment. The conductor is usually responsible for the same duty in his department, namely, the orchestra. When furnished with the abovementioned list and particulars, the manager usually makes out his Treasury Sheet by reference to the various contracts with the artistes and others.

What is known as the Trade Treasury, i.e. the weekly accounts, other than the artistes and staff (stage and front of house) is made up each week, and the accounts verified by those responsible for the various departments.

In order to provide for petty-cash payments the manager should have a sum in hand usually called a "float," and from this small disbursements are made as required, and the balance made up each week by charging the sum expended in the Treasury Sheet. These Treasury Sheets are summarised into a book kept for the purpose and periodically journalised to the General Ledger.

Provincial Tours

Subsequent to the production of many plays, it is customary for the proprietor to send out a touring company, and in such cases the visiting company enter into what is known as a Sharing Agreement with the proprietors of the theatre they are visiting. The gross receipts are then divided according to the terms of the agreement entered into that is to say, the theatre proprietor takes a percentage of the gross receipts and provides the theatre and staff in front of the house, whilst the travelling manager takes the balance of such gross receipts and pays his company and other agreed expenditure.

The book-keeping in respect of a touring company is thus much simpler. The house receipts, etc., having been checked with the records of the house (as already explained above) are entered in one item in the form of touring sheet given below, being the percentage agreed upon by the parties. There are also other sources of income according to arrangement, such as books of words, etc.; but the bulk of the income is derived, as before stated, from a percentage of the gross receipts. The payments are, of course, similar to those referred to as treasury payments, with some additions, such as travelling expenses, carriage, etc.

The following form has been found to be well adapted to touring theatrical companies of this nature; the treasury and other payments

being dealt with in precisely the same manner as those referred to in the general theatre accounts.

In all large towns where plays are produced, a considerable sum of money is expended in what is known as the "production of the play (original production); and this often entails a great deal of trouble and care on the part of the book-keeper, as it is necessary, before entering any

of the accounts, that they should be certified by, either the stage manager, conductor, acting manager, or proprietor, before being passed for payment. The Production Account of a play usually includes the whole of the expenditure-scenery, dresses, properties, and other outgoings, such as advertisements, printing, rehearsal salaries, etc., up to the time of the first performance. It is important that the proprietor should know not only the actual total cost of a production, but the cost of each department, for his future guidance.

It is usual to spread the cost of the production of a play (subject to the estimated residue value of the rights of the play, costumes, properties, etc.) over the run of the piece. As, however, this is a very difficult matter to estimate, it is usually the safest plan to enter this item in the accounts and deduct it from the profits on the play when the run has terminated, taking care that no profit should be divided without the Production Account first having been dealt with as above stated. In the case of variety theatres where ballets and plays are produced, a special column is sometimes provided in the Expenditure Journal for the purpose.

Having thus dealt with the detail records of theatres, music halls, and concert halls, we now give examples of the principal books of account. They consist of:

Cash Book.
Journal.
Ledger.

The Cash Book with the extra columns on both sides (debit and credit) save a great deal of posting to the General Ledger, and the following ruling will be found very suitable to the exigencies of the profession.

The Journal usually adopted is according to the following form, which saves a great deal of labour in posting, and at the same time summarises the transactions in a most convenient form for posting to the General Ledger. The closing entries are often passed through this book :

The Ledger is in the usual form with double columns for details, and from this book the trial balance is extracted and the final accounts prepared.

The following is a summary of the items usually adopted in the preparation of the Profit and Loss Account and Balance Sheet:

As in the foregoing article nothing has been said as to the original capital outlay in respect of the theatrical undertaking, it may be stated that it is not unusual nowadays for joint-stock companies to be formed for the purpose of erecting or carrying on theatres of one kind or another, and it may be as well to remark that so far as the income on capital account is concerned, this is precisely the same as any other joint-stock company, consisting of shares or debentures, whilst the expenditure consists of the amount paid for purchase of land and erection of the buildings, together with the fittings, furniture, and the usual plant of a theatre. One important question, however, that will claim the book-keeper's serious attention is that of depreciation, and as this depends so much upon the terms of the purchase, it is a matter that can be safely dealt with when the actual facts are ascertained.

There is one other important question to consider when embarking in theatrical undertakings, and that is the amount of "working capital." This, in all ventures of this nature, should be represented by actual cash at the bank, as there is nothing so detrimental to the success of a play as the want of funds wherewith to judiciously advertise it, and in other ways to induce the public to bestow their patronage. W. G. BLAKEMORE. W. D. ELGAR.

Original Commutation and Apportionment. The first of the Tithe Acts (6 & 7 Will. IV. c. 71) was passed in 1836, and provided for the commutation of tithes into an annual tithe rent-charge, varying with the price of corn. The old law relating to tithes is consequently now of little more than historical interest, and is accordingly not dealt with in this article.

The "Tithe Commissioners for England and Wales" were the body appointed for the purpose of carrying out the commutation. This was