SECTION III.

THE TREASURER.
Although this officer takes no part in the ritual or ceremonial labors of the Lodge, yet the due ad- ministration of his duties is closely connected with its welfare. He is the financial officer or banker of the Lodge ; and to prevent the possibility of any collusion between himself and the presiding officer, the Constitutions of England, while they give the appointment of all the other officers to the Master, have prudently provided that the Treasurer shall be elected by the Lodge.
The duties of the Treasurer, as detailed in the Installation service, and sanctioned by universal usage, are threefold :
1. He is to receive all moneys due the Lodge from the Secretary.
2. He is to make due entries of the same.
3. He is to pay them out at the order of the Master, and with the consent of the Lodge.
As the banker simply of the Lodge, he has nothing to do with the collections which should be made by the Secretary, and handed over to him. These funds he retains in his hands, and disburses them by the order of the Lodge, which must be certified to him by the Master. His accounts, so far as the re- ceipts of money are concerned, are only with the Secretary. Of his disbursements, of course, he keeps a special account. His accounts should be
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neatly and accurately kept, and be always ready for the inspection of the Lodge or of the Master.
As his office, as custodian of the funds of the Lodge, is a responsible one, it has been usual to re- quire of him a bond for the faithful discharge of his duties ; so that, in case of failure or defalcation, the Lodge may not become the loser of its property.
For all the funds he receives from the Secretary he should give a receipt to that officer, and should take receipts from all persons to whom he pays money. These last receipts become his vouchers, and his books should be examined, and the entries compared with the vouchers, at least once a year, by a committee of the Lodge.
The Treasurer, like every other officer in a Ma- sonic Lodge, cannot resign, nor can his office be vacated by a removal, or any other cause, except death or expulsion. But whenever either of these events occurs, and the office becomes vacant, it is competent for the Lodge, of course, under the authority of a dispensation from the Grand Master, to hold a new election. The objections to such a course, in the case of the Master or Wardens, do not apply to the Treasurer.