The report of the Finance Committee on athletics, which we publish this morning, is a most satisfactory document, in that it gives at least some knowledge of the financial condition of the various organizations-something which we have been desirous of publishing for some time past.

The committee recommend that the boat club exercise a little more discretion in their expenditures, limiting them to the money which is actually subscribed. This is the proper attitude without doubt, although the advantages of a launch are so great that the college ought not to fail in giving the requisite means for its running expenses. The gift of the base-ball management, on condition of the raising of the remaining $800, is indeed a great help, and, although removed for some days, it will be news to most of the students, who supposed that the Boat Club was, indeed, $1,800 in arrears. The remaining amount can be raised in a short time if the college will do its duty in the matter.

The auditing of accounts by this committee and the submitting of the result of its labors to the college is a benefit, the value of which we cannot over-estimate, for it cannot fail to destroy the belief, which has been current to some extent in an indisposition on the part of the athletic organizations to have anything to say to the students, except to get subscriptions.