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children, at Christmas , and to Mr Baynes, for his annual gift for the children's Christmas dinner The Board, in conclusion, would express the hope that the interest of the subscribers in the Home will not be allowed to abate because of the munificent bequest lately made to the institution. Such liberality would be but a qualified good were that to be the case. The Board trust rather that the generosity of the testator may be an incentive to still further liberality, so that the institution may be made in time to vie in its accommodation and usefulness with similar noble institutions in the Mother-country "Be merciful after thy power If thou hast much, give plenteously, if thou hast little, do thy diligence gladly to give of that little for so gatherest thou thyself a good reward in the day of necessity " —(Tobit iv )

Statement 'of the Teeasueer of the Parnell Oephan Home for the Year ending 31st March, 1884. Receipts. £ s. d. Expenditure. £ s. dTo Balance, Ist April, 1883 694 911 By Salaries, wages, &o. .. 367 14 0 Subscriptions and donations 257 9 6 Food, &c. 262 16 7 Contributions towards maintenance— Clothing, &c. 84 16 7 From Government 172 1 8 Coal and firewood 8 18 0 From Public Trustee 13 0 0 Gas 12 2 11 From relatives of children . 194 5 0 Water and drainage rates 4 10 0 St. Stephen's Native School Trustees 25 0 0 House furnishing, &c. 144 8 8 Trustees of late W Morrin, Esq., interest 69 15 0 Medicine, &c. 7 0 3 Interest on deposits 34 9 0 Books, stationery, printing, &c. 32 18 2 Bequest of late John Lavertier, Esq., Fire insurance . 12 19 0 less duty .. 480 11 9 Postages and sundries 17 15 1 Cost of erecting new play-rooms 220 0 0 Improvements, repairs, &o. 104 8 10 Paddock, top-dressing 6 7 6 Cow 11 2 7 Funeral expenses 2 15 0 Fencing, &c, for land newly acquired 17 14 2 Bank interest 3 11 2 Balance .. 619 3 4 £1,941 1 10 £1,941 1 10

The Aea Lodge, 348 1.0., Masonic Oephan Fund. & B. d. £ S. d. To Investment on mortgage on Ist April, 1883 120 0 0 By Balance from last account due to Orphan In Savings-Bank on Ist April, 1883 24 17 3 Home Treasurer . 8 19 8 Interest on mortgage . . 12 0 0 Clothing, schoolbooks, &c, for orphan of Interest per Savings-Bank 14 0 a Mason 18 1 8 Cash per Lodge Treasurer 10 0 0 Invested on mortgage 120 0 0 Balance due to Chilian Home Treasurer. 2 14 In Savings-Bank ... 20 1 3 £170 2 7 £170 2 7

The Beta Lodge, 450 1.0. (Hamilton), Masonic Oephan Fund. £ s. d. £ s. d. To Balance in Savings-Bank account 15 17 11 By Balance in Savings-Bank . 16 12 11 Interest . 0 15 0 £16 12 11 £16 12 11 M. Kawlings, Hon. Treasurer

The Working of the Industrial Schools Acts in Victoeia. [From the Herald of 3rd June, 1884.] Sic,— 27th May. In your remarks of this evening, on the above subject, relative to the committal of three Portarlington children, on the 17th instant, by the Geelong Bench to the industrial schools, you rightly say that the public interest in the disposal of such children is not less than that of the individuals directly related to them. And you further express astonishment and concern at the length of the term (seven years) for which the little ones, were committed and taken from the care and custody of their parents, against whom, as you point out, no charge of neglect is preferred, and who may have recovered from their present dangerous sickness before three months are passed. Allow me to correct some slight misconceptions in your article as to the present working of that part of the Neglected and Criminal Children's Act which relates to industrial schools, and to allay the alarm on one or two points which your somewhat startling remarks may have caused. I. In the first place, children who are brought before the Bench, as in this instance, for being either neglected or destitute, are in all cases committed to the receiving depot, Boyal Park. Thence, in a very few days, seldom over ten, they are (with rare exceptions) transferred to a country cottage