How to Do It by John Norton Loughborough

Pacific Seventh-day Adventist Publishing Association · Oakland, Cal. · Jul 29, 1875

How to Do It.

By John Norton Loughborough

WHAT? Our T. and M. credit business on the periodicals. With all the explanations that have been made, the subject is not yet clear to the minds of some. We decide to explain this again, and introduce a diagram illustrating our explanation, and to show wherein it is deviated from, the confusion thus created, and the reason why.

According to the decision of our late State Quarterly Meeting, ALL CREDIT BUSINESS ON PERIODICALS, whether on the Signs, Review, Reformer, Instructor, or any other periodical, is to be done through our State Secretary. To accomplish this in a systematic manner, business agents are appointed to look after these things in the churches, and to forward the business to the district secretary. The district secretary is to copy the items of business on his business book, and send a copy of the same to the State Secretary who will forward it to the proper office.

But, you may ask, why do any credit business at all? I answer, as a matter of convenience, and safety. It is not convenient, and is expensive to send a few dollars, especially in coin; but it can be paid over to the director, and sent to the treasurer, at the time of the State Quarterly Meeting, in most cases, without expense. In this case there is not that risk to run, nor losses occurring, which have occurred in several instances in sending money through the mail.

In case it is desired to send a subscription on the credit system, the member, or individual, gives the name and address to the business agent, paying him the money. The business agent enters these names on his business book, and sends an exact copy to the district secretary requesting him to enter the same upon his business book, and to charge the items on his cash book to that church. The district secretary after entering the items on the business book and cash book, copies these items from his business book, and sends them to the State Secretary, with the request to do the business and charge it on her cash book to that district. The State Secretary, after making an entry of the items, sends them to the Review or Signs Office, as the case may be, requesting in each case that the money be charged to the State T. and M. Society.

If the above directions are carried out, the business going through one channel will be done correctly. In some instances, heretofore, some of the business agents have sent credit business direct to the Signs Office, stating that they sent for fear their secretary would not send it, although they had sent it to him. It appears that there was ground for their fears, for, in some instances, their district secretary never sent the business, and when they did, the business was liable to be done twice, unless it was specified that it had been sent before, or unless our Office Secretary should happen to remember the name of the one or two out of four thousand subscribers, in time to save entering the name again.

I believe our district secretaries are competent for their positions, if they have a chance to practice. Hereafter all business sent improperly should be returned to the ones sending it, so that they may send it through the proper channel, for by this means they will sooner learn how to do business correctly.

When the business agent pays the money on periodicals to the director, he should give him a list of the names for which he pays, with the amounts, &c., and should at the same time report to the district secretary the names and amounts paid, so that the district secretary can give that church credit on his cash book for these sums. If this course is pursued in a district the director can tell at once by examining the books of the district secretary how the account stands in any district, or in any church in that district.

When the district secretary receives the statement from the business agent that money has been paid to the director, after making the credits for the items on his cash book to the respective church, he should forward a copy of the same to the State Secretary requesting her to place the items on her cash book to the credit of that district. In case these directions are followed, the President can tell on examining the cash book of the State Secretary, how the credit account on periodicals stands in all the districts. When the directors pay the money into the State T. and M. treasury they should give the treasurer a statement of items, stating simply the amount from their respective district for Signs Office, and the amount for Review Office, so that he may make correct entries upon his cash book. In these business rules are observed the secretary’s cash book and the treasurer's book will agree.

When money is drawn from the treasury by order of the board of directors, to apply on account at Signs Office, the same should be reported to the State Secretary so that she may enter upon her business book an account of the same with the amount paid.

We will now give an illustration of the statements made above:—

O — SS — DS — BA — { M; M; M } — BA — { M; M; M } — DS — BA — { M; M; M } — BA — { M; M; M }

ILLUSTRATION OF CREDIT SYSTEM. O means OFFICE of publication; S. S., State Secretary; D. S., district secretary B. A.: business agent; M., members. The member does his business with the business agent, the business agent with the district secretary, the district secretary with the State Secretary, and the State Secretary with the Office of publication. When money is paid by the business agent to the director, he reports to the district secretary, and the district secretary reports to the State Secretary as before stated. J. N. L.