EDITORS HERALD-CRIMSON ; Dear Sirs : -In accordance with my intention announced at the last meeting of the Harvard Boat Club, I enclose, for in serration in your columns, my accounts as treasurer of the Harvard Boat Club for the year 1882-1883. At the time of the boat club meeting all the data for a full account had not been received, so that the enclosed account will vary slightly from the one given at the meeting. The enclosed account is correct up to the date at which the books were balanced. It is possible, however, as was the case with last year's accounts, that some small outstanding bills have not yet been received, but will be sent in later. These would alter the accounts by increasing the "excess of liabilities over assets" items. If there are such outstanding bills, it is not probable that they amount to over one hundred dollars, at the utmost. Supposing there to be none, the debt of last year will have been decreased by thirty-five dollars, and sixty-nine cents ($35.69). When we consider that for the past two years the boat club has been adding to its debt, and last year added over six hundred dollars to it, the present showing is encouraging. It is hoped that for the ensuing year the expenses of the crew may be cut down even further, in various ways. They would have been much less the past year, had there been no trouble with the launch (kindly loaned us by Prof. Agassiz) at New London, which necessitated the sending of our own launch there. As the items in these accounts are sufficiently clear, I shall not encroach upon your space further, by enlarging on them. Permit me again, through your columns, to thank all those who so kindly assisted me last year. My very particular thanks are due to Mr. Guy Waring, the treasurer of 1881-1882, for his frequent assistance and invaluable advice, and it gives me great pleasure to testify to his interest in, and desire for, the welfare of the boat club. Apologizing for trespassing thus on your space, I remain,

Yours, very respectfully,

L. E. SEXTON, Treas. H. U. B. C.