Annual Report of the Graduate Treasurer.

When the sum of over $32,000 is spent on athletics at Harvard, there is a very natural desire on the part of all those in any way interested to know where the money comes from and for what it is spent. In order to have some responsible person to control this great fund, a graduate treasurer was last year appointed for the purpose not of taking direct charge of all the receipts and expenses of the various teams, but to have a general supervision of all the accounts and receive whatever surplus remains at the end of the year. The different teams are allowed to keep a fixed amount of the surplus, but the rest goes into the hands of the graduate treasurer.

The college year which ended September 30, 1890, was the first year of this new arrangement. The reports then, of the graduate treasurer, which has just been published, is doubly interesting as viewed from the point of view of an experiment.

The report begins with a statement of the '93 freshman teams. Of the '93 foot ball team, the receipts came mostly from subscriptions; $623 was subscribed, while the games only brought $160. With the nine, on the contrary, the amount of the gate money was $512, and only $348 had to be raised by subscription. Both teams were allowed to retain $50; beyond this the eleven handed over $5.10 to the graduate treasurer, and the nine $14.59. The eleven's expenses amounted to $727, the larger items being $342 for games, $136 for training table, and $168 for outfits. The expenses of the nine were $866, consisting mainly of $415 for games and $309 for outfits. The nine had no training table. The gradnate treasurer, Mr. William Hooper, spoke very highly of the managers of these two teams.

The freshman crew had a harder time. It was heavily handicapped by receiving no gate money and by having such a heavy item as keeping a dozen men at New London for ten days. Although their expenses were over $2,000 they managed to clear a surplus of $43 from subscriptions and gifts from the Glee Club, nine, etc. $1,829 was subscribed.

As for the university teams, the Lawn Tennis Association, although receiving $629, had a debt standing of over $350. The Cricket Club, with $569 receipts, retained a balance of only $3.21, diminishing its former balance $50. The Cycling Association is in a bad way. With receipts of $877, including $145 loan, it is still nearly $300 in debt. The Rowing Club has a very satisfactory balance of $1,100, having spent only $662.

The H. A. A. needs especial consideration as regards subscriptions. These will have to be raised if the association wants to pay off its debt of nearly $500. The subscriptions (excluding $1,000 membership fees) are $525 The receipts of the meetings only exceed the expenses by about $100 and there are $1,600 additional expenses to be covered.

The Foot Ball Association, besides keeping $1,500 for itself, has turned over $840 to Mr. Hooper. Its expenses have been $9,000, including $2,500 old debts. The games cost them $2,700, training table $650, outfits $900, travelling expenses $570, medical attendance $723. To meet these expenses $3,600 was subscribed and $7,600 taken at games.

The nine spent $7,800, and yet keeping their $1,500, they have been able to turn over $400 to Mr. Hooper. Their main expenses have been old debts, $675 outfits $640, care of grounds $575, practice pitchers $400, training table $762, and $4,200 for games.

The University crew is about $1,000 in debt, owing largely to repairs on the launch. Beside that its expenses were $7,000; for a boat and oars $1,000, boat house $1,000, New London $700, janitor $700, launch $420, repairs $320, training table $600, beside $440 old debts. The crew's receipts must come naturally from subscriptions. Last year $3,800 was subscribed, $800 more came from class crews, $900 from Hasty Pudding Club, and $700 from the year before.

Some of the total expenses may be noted: For training table $2,400, rubbing $460, expense of games $11,000, outfits $4,100, travelling expenses $1,000, and prizes $900. The total expense of the year was $32,378.07.