(E) NOTES ON THE FINANCIAL RETURNS.

(The Committee desired in collecting these Returns that the statements from the different Churches should consist only of the income for the year, as derived from the direct cash contributions for the various objects. In some cases, however, the interest received from invested funds has been included.)

1000

HUNGARY.-Each congregation receives support from the State. Each Seniorate, or Provincial Synod of the Hungarian Church possesses its own fund for ministers, widows, and orphans. Each College has its own fund for retired Professors or their widows and orphans. Lately there has been established a Common Fund (Domestica) for aiding weak congregations and Mission stations. To aid this Fund each existing congregation is assessed to contribute 10th part of its own ordinary revenue. Some of the rural congregations still pay their ministers, not by money, but by farm produce. In 1886, 35,160 florins were paid from the Domestica to weak congregations, 17,070 florins to ministers in straitened circumstances, and 18,800 florins to Mission stations. Congregations supporting schools must pay to the State 12 florins a year for each teacher employed. This payment entitles the widows and orphans of such teachers to receive a yearly pension.

FRANCE. The pastors receive, for their support, each a fixed allowance from the State, so that the payments noted "under Congregational and Ministerial expenses" are supplemental to the payments by the State. The sum assigned to Aged and Infirm ministers is a capital fund for the assistance of ministers over sixty years of age, and who have been thirty years in the ministry. The large amount for buildings includes the cost of the new Mission House at Paris.

BELGIUM. The total expenses of the Belgian Church amounts to about £3000, of which sum about £1000 is contributed by the members themselves. The contribution for Aged and Infirm Ministers includes a capital sum of which nearly the whole amount was contributed last year.

FREE ITALIAN CHURCH.-This Church possesses invested funds amounting to about £6000, including £2000 for a Widows' and Orphans' Fund.

SWITZERLAND (Neuchâtel).-The payments to pastors and professors are made out of a Central Fund, to which all the congregations contribute. All other ordinary expenses are met by the particular congregations, and are not reported to the Synod, nor is their amount included in the figures here given.

SCOTLAND.-Established Church.-Presumably the figures for congregational and ministerial support do not include the money received from the teinds or tithes paid over to the minister of the parish for his support. The sum for Aged and Infirm ministers consists of cash contributions from individuals and congregations, but does not include the Paton Bequest of £30,000 received in 1887, and to be funded for this object. The sum for Church building does not include the assessment paid by the heritors or proprietors for the same purpose. The amount reported for Education includes only direct contributions of the Church for that purpose. The amount stated for Widows' and Orphans' Fund denotes the interest resulting from invested funds, amounting to nearly £400,000, with the rates paid by the ministers; each of whom must subscribe a specific amount annually. The amount contributed for Education does not include the expenses of the Theological Faculties, which are supported by other than Church funds.

United Presbyterian Church.-The amount reported, £317,817, represents merely the money contributed during the year 1886-87, by congregations for current expenses, and reported as such. To this sum, to obtain the full contributions of this Church, should be added the sum of £26,055, the gifts of individuals, Sabbath schools, etc., while to represent the entire income of the Church there should be again added the sum of £29,533, the interest of sums, either the gifts of individuals or the collections of the Church, for Church schemes, making a grand total of £373,405. About half of the £7,299 contributed for aged and infirm ministers comes from the interest of invested funds.

Reformed Presbyterian. The items are not fully reported, there being some difficulty in procuring the details.

ENGLAND.-Presbyterian Church.-The amounts reported include only congregational and Synodical contributions. Some Presbyteries have separate funds for local Home Mission or Church Extension work. The value of such funds not embraced in this return may amount to perhaps £2000.

IRELAND. The Reformed Presbyterian Church possesses a capital fund of £3754 for the benefit of Aged and Infirm ministers, and one of £1362 for Widows and Orphans, none of which, nor any interest therefrom, are included in this Report.

CANADA.-Presbyterian Church.-Under Congregational Purposes is included the sum raised for augmenting small salaries. Under the contributions for Aged and Infirm Ministers and for Widows and Orphans, are included the annual payments into these funds of individual members of the schemes, but not the interest of the capital funds invested. Under the Education contributions are included not only the usual annual contributions for the ordinary expenses of the