Of the Officers of a Subordinate Lodge - Section IV. Of the Treasurer.

from the book "THE PRINCIPLES OF MASONIC LAW"
A Treatise on the Constitutional Laws, Usages And Landmarks of Freemasonry
by Dr.Albert Gallatin Mackey, 1856


Of so much importance is this office deemed, that in English Lodges, while all the other officers are appointed by the Master, the Treasurer alone is elected by the lodge. It is, however, singular, that in the ritual of installation, Preston furnishes no address to the Treasurer on his investiture. Webb, however, has supplied the omission and the charge given in his work to this officer, on the night of his installation, having been universally acknowledged and adopted by the craft in this country, will furnish us with the most important points of the law in relation to his duties.

It is, then, in the first place, the duty of the Treasurer "to receive all moneys from the hands of the Secretary." The Treasurer is only the banker of the lodge. All fees for initiation, arrearages of members and all other dues to the lodge, should be first received by the Secretary and paid immediately over to the Treasurer for safe keeping.

The keeping of just and regular accounts is another duty presented to the Treasurer. As soon as he has received an amount of money from the Secretary, he should transfer the account of it to his books. By this means, the Secretary and Treasurer become mutual checks upon each other and the safety of the funds of the lodge is secured.

The Treasurer is not only the banker, but also the disbursing officer of the lodge, but he is directed to pay no money except with the consent of the lodge and on the order of the Worshipful Master. It seems to me, therefore, that every warrant drawn on him should be signed by the Master and the action of the lodge attested by the counter-signature of the Secretary.

It is usual, in consequence of the great responsibility of the Treasurer, to select some Brother of worldly substance for the office, and still further to insure the safety of the funds, by exacting from him a bond, with sufficient security. He sometimes receives a per centage, or a fixed salary, for his services.