While we are treating of the expenses of the crew, there is another proposition which we should like to make. Why would it not be a good idea if the treasurer of the university boat club should publish a detailed estimate of the expenses of the crew for the season of 1885,- a good idea, in that it would enable him to set clearly before the college the probable amount of money which will be needed this year, and a good idea, in that the college at large may see what they are to pay for, how their money goes, and that as little as possible of it is wasted. Such an estimate would be of service in the fall, for then the report of the actual expenditures can be compared with it, and men can see how nearly they tally with the estimated expenses.

Such an estimate as is meant would have to be detailed, or it would be of no meaning to the average man. Take for instance the one recently published in our columns by the manager of the '87 freshman crew, little could be gathered from it, except that the total amount was very large, but not any larger than that of the '86 crew. Such a one is not what is meant; but rather a careful business estimate, such as an applicant would make to secure a contract, or an architect furnish to his patron who wished him to figure upon the cost of building a house of given proportions. Such an estimate could be prepared without very great trouble by the treasurer. The boat club is no new organization, and the legitimate expenses of maintaining the crew are not wholly unknown. The figures of former years are at hand and can be of some use in making an estimate. If it were only the custom for the college to demand, and the treasurer to furnish such an estimate each year, there would doubtless result much benefit to our purses. The treasurers would take pride in keeping as near the estimates as possible, and the college would see to it that the estimates did not provide for any unnecessary expenditures, in short, that the subscriptions to the crew were handled in a thoroughly businesslike way.