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a direct gain to societies in that the complicated problem of financial improvement is now capable of being grasped by the more intelligent members, who are able to approach the question much better equipped and with some knowledge of the work they are called upon to carry out. A most informative memorandum by the Actuary (Mr. A. T. Traversi) on the meaning of a valuation has been included in the publication of the Friendly Societies Act recently issued by this office. This memorandum, which is entitled " The Finance of a Friendly Society," can be obtained free on application to the Registrar. ANNUAL RETURNS. The Friendly Societies Act provides that every society and branch shall, before the 31st March in each year, send to the Registrar a general statement (called the " Annual Return ") of the income and expenditure, and of the funds and effects of the society or branch for the preceding year terminating on 31st December. It is satisfactory to report that the work of secretaries in furnishing the 1910 returns shows a substantial improvement as compared with the previous year, the Druid order having made a particularly good showing. The details are given in the following statement showing the number outstanding at the closing-date : —

Returns outstanding.

GENERAL STATISTICS. Membership and Funds. The following table shows the increased membership in 609 lodges* which furnished returns for 1910:—

Name of Society. At 3lBt March, 1910. Central Body. Branches. At 31st March, 1011. Central Body. Branches. M.U.I.O.O.F., New Zealand BranchCentral Body Auckland District Hawke's Bay District Wanganui District Wellington District Motueka District Westland District North Canterbury District Lyttelton District Otago District LO.O.F. of New Zealand NU.O.O.F. 4.O.F.— Auckland District Hawke's Bay District .. Taranaki District Wellington District Nelson District Canterbury United District South Canterbury District United Otago District J.A.O.D.— Grand Lodge of North Island of New Zealand .. Grand Lodge of Canterbury Grand Lodge of Otago and Southland .. •O.R.— :-J. m New Zealand District New Zealand CentralJDistrict .. S.D.T.— National Division Separately registered divisions 3.A.C.B.S ?.A.F.S.A [.F.S., &c 1 1 i i i i i i i i i i i i i i 1 i i i 3 6 2 30 35 20 6 2 5 5 3 3 16 1 15 2 9 1 1 16 1 24 1 1 1 1 i i i .> i 3 30 27 1 1 1 23 3 1 3 7 1 9 1 14 1 1 18 1 23 Total Grand total Iβ re 232 216 216 h v, 79 173 173. 232 179

19] 10. lumber of members, 1st January [umber admitted by— Initiation, &c. Clearance 65,840 7,453 637 8,090 [umber who died [umber left by— Clearance Arrears, &c. 465 708 4,751 73,930 [umber of members at 31st December 68,006 * The word " lodge," when applied to all societies, is to be " court," " tent," &c, as used in the various orders. inderstood as embracing the synonymous term