USA > Ohio > Minutes of the annual meeting of the Synod of Ohio of the Presbyterian Church in the United States of America. > Part 6
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Robert G. Caldwell Belmont, Massachusetts
Of the persons listed above, John McSweeney and Robert G. Cald- well were nominated by vote of the Alumni Association for Board membership in the Class of 1944; John Tiedtke to succeed Oscar C. Hagen; Mrs. Alva C. Bailey to succeed Birton E. Babcock, deceased.
The Board of Trustees also recommends to the Synod of Ohio the election of Mrs. Albert D. Frost, of Columbus, Ohio, to membership in the Class of 1943, to succeed John G. Wishard, deceased.
These trustees were elected by Synod.
Memorandum of Synodical Agreement
This agreement was entered into at a meeting of the Committee on Christian Education of the Synod of Ohio, held at Columbus, Ohio, on January 7 and 8, 1941. The representative of the Board of Christian Education was William Ralph Hall.
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Terms of the Agreement
1. In the fiscal year April 1, 1941, to March 31, 1942, the Presby- terian Board of Christian Education will make appropriations to the following objects within the bounds of the synod, subject to any gener- al regulations which the Board may adopt with respect to its budget for the year:
Object Amount $ 8,500.00
COLLEGE OF WOOSTER
(It is understood that it is agreeable to the commit- tee for the Board of Christian Education to make an appropriation of $1,000.00 to Western College if resources will permit)
WESTMINSTER FOUNDATION
Appropriation $3,500.00
Additional appropriations
a. Presbytery of Cincinnati. 1,000.00
(With the understanding that the Presbytery of Cincinnati will remit to the Board of Christian Educa- tion 19.5 per cent-General Assem- bly's percentage-of its benevolence receipts)
b. Presbytery of Dayton 500.00 (Designated)
c. Designated receipts from Ohio bene- volence exclusive of Cincinnati Presbytery, up to but not exceed- ing 5,000.00 10,000.00
GENERAL PRESBYTER 3,900.00
TOTAL APPROPRIATION $22,400.00
2. It is agreed that all contributions received direct by colleges or Westminster Foundations from churches and church organizations within the synod, during the year covered by this agreement, shall be reported by said colleges and Westminster Foundations to the Presby- terian Board of Christian Education.
3. It is agreed that all contributions received by the Presbyterian Board of Christian Education from churches and church organizations. within the synod during the year covered by this agreement and desig- nated to Wooster College, and all similar contributions received direct by Wooster College and reported by it to the Board, shall be deducted from the amount of the appropriation to the said college.
4. It is agreed that all contributions received by the Presbyterian Board of Christian Education from churches and church organizations. within the synod during the year covered by this agreement and desig- nated for university work, and all similar contributions received di- rect by Westminster Foundations and reported by them to the Board, shall be considered as a part of the additional appropriations referred to above.
5. It is agreed that the Committee on Christian Education of the synod will recommend to the next regular meeting of the Synod of Ohio the adoption of items 1, 2, 3, and 4 of this agreement, and that the Chairman of the Committee will, at once upon action by the synod, advise the Presbyterian Board of Christian Education of such action.
NEWLAND C. ROY,
Chairman of the Committee on Christian Education of the Synod of Ohio WILLIAM RALPH HALL, Representative of the Board of Christian Education
629
SYNOD OF OHIO
1941]
RECOMMENDATIONS OF COMMITTEE
(1) That the three Christian Education objectives decided upon at the Synod planning conference be stressed this year. They are as fol- lows:
a Each Church Session appoint a Committee in Christian Edu- cation whose responsibility will be to plan, promote, and guide the Christian Education program in the local church.
b Leadership education be promoted with special emphasis on each Church having at least one First or Second Series Training class this year.
c That every effort be put forth to strengthen the Christian family.
(2) That all our churches avail themselves of the leadership development opportunities offered by our Young People's summer con- ferences, and the Wooster Training School. Special attention is called to a new course being offered this year on the Rural Church.
(3) That full cooperation be given in the two Faith and Life Seminars being held in the Synod at Belden Hotel, Canton Nov. 3d and 4th, and Zane Hotel, Zanesville Nov. 5th and 6th. These are being held for the presbyteries of Athens, St. Clairsville, Zanesville, Mahon- ing, and Steubenville. Also the four Inter-Board Conferences to be held for the Children's workers in the presbyteries of Mahoning, Zanesville, and Columbus Oct. 13-16.
(4) That pastors and Churches cooperate with the Publication Dept. of the Board of Christian Education; so as to get the fullest bene- fits from the itinerary of Miss Lucile Desjardins as she visits the churches of Synod this year.
(5) That all our Churches take full advantage of the United Church School Advance to strengthen the Christian Education program in the local churches and in reaching the unreached.
(6) We urge that Stewardship and giving be stressed in our churches; so that the rise in national income will be reflected in in- creased giving. The Board of C. Ed. will improve and extend its services as increased income makes possible.
(7) That the proposed addition to constitution recommended and read last year be finally adopted. The part added is "The Moderator of the Youth Council of Synod shall also be an ex-officio corresponding member," page 474, 1940 Synod minutes.
(8) That the Constitution of the Youth Council of Synod be printed in the 1941 Synod minutes.
Constitution of the Youth Council of the Synod of Ohio
ARTICLE I-Name
The name of this organization shall be "The Youth Council of the Synod of Ohio."
ARTICLE II-Purpose
The purpose of the Youth Council of the Synod of Ohio shall be:
1. To develop a Youth Program for the Synod of Ohio which shall operate through the Youth of Presbytery organizations and the local churches.
2. To develop cooperation among presbyteries, presbyterials, and Youth of Presbytery organizations.
3. To determine policies of Presbyterian young people in the Synod of Ohio in their relationships with interdenominational organi- zations.
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4. To assist in the development of better Churchmanship among Presbyterian young people in Ohio.
ARTICLE III-Meetings
The Youth Council of the Synod of Ohio will meet at the same time and place as the Synod and Synodical Conferences.
ARTICLE IV-Organization
1. The Youth Council of the Synod of Ohio will be composed of three representatives from each presbytery, to be elected by the re- spective youth of presbytery organizations. It is recommended that at least one former delegate be returned each year.
2. There shall be two adult advisors, one from the Synod and one from the Synodical. Normally, this would be the Synodical Secretary for Senior Young People, and a member of the Synod. These advisors will include the General Presbyter for Christian Education.
3. The Council will elect officers for a term of one year only, who are not eligible for re-election more than once.
4. The elections will be by the Council from names proposed by a nominating committee. (Only one officer from a presbytery.)
5. The officers shall be a Moderator, Vice-Moderator, Stated Clerk, and Treasurer.
6. Expenses of the delegates shall be shared by Presbyteries, Presbyterials, and Youth of Presbytery.
7. The Moderator of the Youth Council of the Synod of Ohio will be a member of the Synodical Council.
8. There shall be at least four commissions: Faith and Life, Mis- sions and Evangelism, Social Education and Action, and Stewardship and Youth Budget.
9. Chairmen of these commissions will be presented by the nomi- nating committee and elected by the Council. These chairmen shall be delegates from presbyteries not represented by officers.
10. The Executive Committee shall consist of the four officers, the four commission chairmen, and the adult advisors.
11. The Youth Council of the Synod of Ohio shall elect two of the members each year to represent it on the Ohio Christian Youth Coun- cil.
12. This Constitution may be revised at any meeting of the Youth Council of the Synod of Ohio, by a two-thirds vote of the delegates from the presbyteries.
This constitution adopted, June 24, 1941.
Mr. Ralph Kipp was introduced as the Moderator of the Youth Council of the Synod of Ohio and brought greetings from that body. Rev. William Ralph Hall was commended for his inspiring message to the Synod.
THE COLLEGE OF WOOSTER
The report of the College of Wooster was presented by President Charles F. Wishart. The Dean of the College of Wooster, Mr. W. R. Westhafer, was introduced and addressed Synod on the work of Wooster College. This report was re- ceived.
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SYNOD OF OHIO
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Upon motion, Moderator and Stated Clerk were instructed to send fraternal greetings to Rev. Ralph K. Hickok on ac- count of his serious illness. Rev. Dale Le Count was ap- pointed to convey the greetings of Synod to Mrs. Mary D. Thompson, President-elect of Western College for Women.
Rev. Ganse Little of the Presbytery of Columbus pre- sented the Cause of the World Emergency Fund of the Pres- byterian Church, U.S.A .. The report was received and the following recommendation adopted:
The Synod of Ohio strongly recommends to each Presbytery within its bounds that it instructs its Committee on United Promotions to es- tablish a sub-committee on the Presbyterian World Emergency Fund to promote the raising of this Fund among the churches of the Pres- bytery.
FINANCE COMMITTEE
Elder John M. Davis, Chairman, reported for the Finance Committee. The report was received and the following rec- ommendations adopted:
(See Appendix for Treasurer's Report)
We, your Finance Committee, respectfully submit the following report:
We have examined the books, vouchers, cancelled checks, and de- posit slips of the Treasurer, Mr. Leon C. Roy, and find them accurately and neatly kept and in order.
The certified bank balance of $12,388.82 as of June 25th, 1941, tallies with the appended, approved treasurer's report.
All presbyteries have met their 1940-41 apportionments with the exception of St. Clairsville (Balance due $245.50) and Zanesville (Bal- ance due $147.80.)
After consultation with the Moderator and the Stated Clerk of Synod, we recommend the following allowances for the various com- mittees:
Council of Synod. $ 100.00
Program of Synod.
75.00
Moderator's Expense ..
100.00
Printing, postage, mailing of minutes of Synod.
500.00
Conference Appropriation
150.00
Clerical and Office Expense of Stated Clerk
50.00
Rural Survey Commission
100.00
Pension
50.00
Foreign Missions.
200.00
Christian Education
350.00
Ministerial Relations.
200.00
Social Education and Action
125.00
Evangelism
150.00
United Promotion
250.00
Youth Synod.
15.00
Total
$2,415.00
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To provide for the above budget, and General Presbyters' salaries and pensions we recommend an assessment of five cents per member to be apportioned as follows:
15 mills for mileage and entertainment of Commissioners to Synod 15 mills for contingent fund 20 mills for General Presbyters' salaries and pensions
Re: Planning Conference
We recommend that in the year 1941-42 the following provision be made to finance the Planning Conference of Synod: That as far as possible unused balances of committee appropriations be used; and, if necessary, an additional appropriation from the treasury of Synod be approved to the amount of $450.00 as a Grand Total.
Respectfully submitted, JOHN D. HARLOR L. H. HILSINGER JOHN M. DAVIS, Chairman
CONFERENCE FUND
The following Conference Fund report was read by Rev. E. W. Lodwick; it was approved.
1940 Synod Conference Fund RECEIPTS
1939
Aug. 1 Balance
$151.35
1940
June 21
Synod
150.00
Synodical
150.00
The College of Wooster
150.00
$601.35
EXPENDITURES
1940
June 26 Silas Evans, Honorarium.
$ 100.00
Charles T. Baillie, Honorarium
100.00
The Enterprise Printing Co., Printing.
42.00
Mabel C. Little, Honorarium
25.00
Paul Schrafrath, Watchman
12.50
Regina Barnes, Organist
15.00
Howard Shaw, Soloist
4.00
The College of Wooster, Entertainment
15.43
Western Union, Telegrams.
1.42
315.35
Balance August 1, 1940
$286.00
J. R. McLAUGHLIN, Treasurer
RECORDS OF PRESBYTERY
The report of the Committee on the Examination of Records of Presbyteries was presented by the Chairman, Rev. John H. Bergen. The report was received.
633
SYNOD OF OHIO
1941]
Report of the Committee on Presbytery Records
The records of all fourteen Presbyteries were presented and have been examined by your committee. We recommend that:
1. The records of twelve Presbyteries be approved without excep- tion.
2. That the records of Athens Presbytery be approved with the following exceptions:
(a) On page 31 the record of the presentation of a call by a church for a minister and its approval by the Presbytery, should include the principal provision of the call-salary, vacation, manse, Pension Plan.
(b) There is no record that the minutes of three meetings of the Presbytery were approved by the Presbytery.
3. That the records of Columbus Presbytery be approved with the following exceptions:
(a) On page 215 the record of the dropping of a candidate for licensure should have included the reason or reasons therefor.
(b) In reference to the contemplated dissolution of a certain church, it appears from the record on page 215, that the Trustees of Presbytery were authorized to dispose of the property of the church before it was formally dissolved; and it further appears from the record on page 259 that a committee of Presbytery was authorized to take the necessary steps for the dissolution of said church, an action which only Presbytery, or the General Council when authorized by the Presbytery is competent to do. The Pres- bytery is directed to clarify its record concerning these actions.
Respectfully submitted,
JOHN H. BERGEN, Chairman
NOMINATIONS
Rev. R. Dale Le Count reported for the Committee on Nominations. The report was adopted by Synod.
Synod's Council, Class of 1944
Rev. Jesse Halsey Elder Hillary Poe
Permanent Judicial Commission, Class of 1947
Rev. C. W. Muir
Lima Presbytery
Rev. J. R. Sillars Mahoning Presbytery
Elder W. E. Massie Portsmouth Presbytery
Elder R. J. Kiefer
Marion Presbytery
Trustees of Synod
(Under suspension of rules)
Elder J. R. Mclaughlin elected for a term of four years.
Elder D. H. McGregor elected for a term of five years.
All were elected by Synod.
Rev. C. W. Muir presented the report for the Committee on Resolutions. The report was adopted.
Resolutions
This sixtieth annual meeting of the Synod of Ohio should not pass into history without an expression of profound gratitude to Almighty
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God for the benefits, inspiration and challenge received during this convocation.
Further, be it resolved that the Synod of Ohio express its great appreciation:
1. To President Charles F. Wishart, the Board of Trustees of the College of Wooster, Miss Mabel Little and to all others who in any way have contributed so well to our necessities and comforts.
2. To the editor of the Wooster Daily Record and to Miss Ann Fisher for their fine cooperation in press accounts of the various ses- sions of Synod.
3. To Mr. Richard Gibson for his helpful and valuable operation of the book table in the chapel.
4. To Mr. Harry Tomlinson, Jr., who has so ably assisted on the organ, and to all who have assisted in the choir.
5. To Dr. Curtis R. Douglas for his vital aid in preparing for the impressive communion service, and for the many ways in which he and those associated with him have contributed to our fuller enjoyment of Synod.
6. To the Synodical Society for its splendid co-operation in the program and activities of the convocation, and for the cordial message presented by Mrs. John Sharpe.
7. To the Synod of Pennsylvania and its retiring moderator, Dr. W. W. Mckinney for the message of friendship and good-will, and for the illuminating discourse on the glorious heritage of our Presby- terian Church in this country.
8. To Dr. Jesse Halsey for the directing of the devotional ser- vices at the beginning of each day's session, for the fine program that he and his committee arranged and presented, and for the many other ways in which he has contributed to the success of Synod as its retir- ing moderator.
9. To Dr. Harold Leonard Bowman and to Mr. Harrison Sayre for their practical leadership respectively in the conference for ministers and for elders, to Dr. James W. Clarke for his stimulating evening ser- mons, and to Dr. Charles Wishart assisted by Dean John Bruere for the enlightening study of Philemon. We recommend that letters be sent to these men by the stated clerk expressing the gratitude of Synod for their important contributions.
10. To the speakers who by their messages brought both instruc- tion and inspiration to the sessions of Synod. We would particularly recognize the Rev. George W. Titus and Doctors F. W. Cropp, Reid S. Dickson, C. T. Griswold, William R. Hall, B. F. Lamb, Charles T. Leber, J. Walter Malone and George Taylor.
11. To Dr. Homer G. McMillen for his gracious and proficient con- duct of his duties as moderator of this sixtieth annual meeting of the Synod of Ohio.
Respectfully submitted, CHARLES W. MUIR, Chairman D. KING KERR E. A. KELLER
PLACE OF NEXT MEETING
The report of the Committee on the Place of Next Meet- ing was presented by the Chairman, Rev. J. H. Gwynne. The committee recommended that the sixty-first meeting of the Synod of Ohio be held at Wooster, the College of Wooster and Westminster Church. The report was adopted.
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SYNOD OF OHIO
1941]
LEAVE OF ABSENCE
The Committee on Leave of Absence reported through the Chairman, Rev. E. F. Cody. The report was approved as follows:
Presbytery Athens Cincinnati
Minister
Elder W. H. Blake Nelson Burbank
C. M. Howe
Harrison S. Mulford
A. H. Marconnet
Cleveland
Robert H. Rolofson G. Taylor Wright T. L. Kiernan
E. G. Pickard Mrs. A. V. Kelling
Columbus
Abner E. Pinney Gale Cheek
Dayton Byron 1). Hughes R. F. Pieters
Mahoning Marion Steubenville Toledo
E. C. Irwin
Wooster
O. S. Fowler W. F. Melott
By action of Synod Rev. Wm. J. Hail was made custodian for one year of the Cabinet for Preservation of Valuable Church Records, located in Administration Building of the College of Wooster. This cabinet is available to the Synod of Ohio.
In the change in Standing Rules noted on page 476, 1940 Minutes, the recommendation was no action be taken. This was adopted.
The following ministers were ordered enrolled as corre- sponding members:
Rev. Reid S. Dickson, Synod of Pennsylvania Rev. C. T. Griswold, Synod of New York
Rev. Harold Leonard Bowman, Synod of Illinois
Rev. James W. Clarke, United Church, Canada Rev. Wm. Ralph Hall, Synod of Michigan Rev. Charles T. Leber, Synod of New York
Rev. George Taylor, Jr., Synod of Pennsylvania
Rev. F. W. Cropp, Synod of New York
Rev. William W. Mckinney, Synod of Pennsylvania Rev. J. Walter Malone, Synod of Illinois
The Minutes of Thursday's session were read by Perma- nent Clerk, Rev. Frank M. Patterson and were approved. The Roll was by motion passed.
Synod adjourned to meet in Wooster, Ohio, on June 22-25, 1942. After singing of a hymn the closing prayer and bene- diction were offered by the Moderator.
REV. FRANK M. PATTERSON REV. E. S. HENDRICKSON
Permanent Clerks
Attest: E. W. LODWICK Stated Clerk
D. E. Rock Robert F. Elder J. H. Mosel J. H. Burlingame M. M. Montis
H. E. Chace F. J. Malzard
K. G. McCullough
637
SYNOD OF OHIO
1941]
Appendix --- Exhibit A TREASURER'S REPORT, JUNE 25, 1941 Receipts Distribution
M.&E. Contingent
G.P.S. Totalş
Bal. 6/22/40 per report at Synod $4,019.75 $3,450.16 $4,536.76 $12,006.67
Overage shown by bank
3.08
3.08
St. Clairsville Presby. 1940 bal.
33.66
33.66
44.88
112.20
Athens Presby. balance 1941
49.81
49.82
66.42
166.05
Lima Presbytery balance 1941
84.21
84.21
112.28
280.70
Marion Presbytery balance 1941
110.76
110.76
147.68
369.20
Wooster Presbytery bal. 1941
114.68
114.67
152.90
382.25
Columbus Presbytery bal. 1941
236.12
236.11
314.82
787.05
Mahoning Presbytery bal. 1941
265.84
265.85
354.46
886.15
Portsmouth Presbytery bal. 1941
87.42
87.42
116.56
291.40
Toledo Presbytery bal. 1941
186.16
186.17
248.22
620.55
Cincinnati Presbytery bal. 1941
327.34
327.35
436.46
1,091.15
Steubenville Presbytery bal. 1941 ..
164.04
164.04
218.72
546.80
Dayton Presbytery bal. 1941
199.65
199.65
266.20
665.50
Cleveland Presbytery bal. 1941
364.51
364.52
486.02
1,215.05
*Zanesville Presbytery bal. 1941
75.00
75.00
100.00
250.00
** St. Clairsville Pres. bal. 1941
60.00
60.00
80.00
200.00
TOTAL RECEIPTS $6,378.95 $5,812.47 $7,682.38 19,873.80 *Part payment, Bal. due $147.80 ** Part payment, Bal. due $245.50
Disbursements
Travel expense checks for 154
commissioners at 1940 Synod .. $ 936.19
$ 936.19
Board and room expense for 186 commissioners paid college
940.14
940.14
Frank M. Patterson, Perm. Clerk.
35.00
35.00
E. S. Hendrickson, Perm. Clerk
35.00
35.00
Lois Throop, clerical
5.00
5.00
E. W. Lodwick, Postage
50.00
50.00
Co-op Print Shop, Printing
394.25
394.25
F. J. Heer Co., Printing
8.50
8.50
City Nat. Bank, new check book
1.25
1.25
I. B. Lentz, Surety Bond
25.00
25.00
Jesse Halsey, Moderator Expense
41.30
41.30
Richard E. Mumma, Youth Synod ..
15.00
15.00
E. W. Lodwick, S. C., Annual Sal.
500.00
500.00
Leon C. Roy, Treas., Annual Sal.
100.00
100.00
J. R. Mclaughlin, Conf. Appro.
150.00
150.00
Treasurer, for office expense
10.00
10.00
Gen'l. Presby. Service, salary
3,000.00
3,000.00
Gen'l. Pres. Service, a/c pension ..
174.94
174.94
United Promotion Committee
272.79
272.79
Pensions Committee
12.00
12.00
Christian Education Committee
375.60
375.60
Social Educa. and Action Com.
85.46
85.46
Ministerial Relations Committee
48.63
48.63
Council of Synod
37.44
37.44
Evangelism
87.16
87.16
Rural Survey Committee
85.01
85.01
Program Committee
42.32
42.32
Foreign Missions Committee
172.88
172.88
TOTAL DISBURSEMENTS .. $1,876.33 $2,665.07 $3,174.94 $7,640.86 .
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[June
Recapitulation
Total Receipts 11 $ 19,873.80
Total Disbursements
7,640.86
Balance in hands of Treasurer $ 12,232.94
Plus 19 outstanding checks 155.88
Balance as certified by bank $ 12,388.82
NOTE: This balance includes all 1941 apportionments recently re- ceived, against which will be charged expenses of 1941 Con- ference and all other expenses for ensuing year. Respectfully submitted, LEON C. ROY, Treasurer of Synod
Appendix --- Exhibit B
AUDIT REPORT-PRESBYTERIAN HOME MISSIONS (House Account, Etc.) Year Ending March 31, 1941 Statement of Cash Receipts and Disbursements
RECEIPTS:
Balance April 1, 1940
$ 704.95
$ 729.14
Room Rent from Students
Rent from "Snack Shack"
275.00
From Synodical National Missions for Repairs
175.00
Literature and Slides
21.42
Fire Loss-Insurance
48.59
Parking and Miscellaneous
24.87
Total Receipts
$1,249.83
Total Receipts and old balance
$1,978.97
DISBURSEMENTS:
Heat, Light and Water
$ 335.91
Repairs and Supplies
285.39
Insurance and Taxes
215.62
Furniture
92.75
Cleaning
182.76
Sewer Repair
175.00
Total House
1,287.43
Snack Shack repairs
34.91
Pearl Moore, expenses
104.97
Miscellaneous
59.92
Total Disbursements
$1,487.23
Balance March 31, 1941
: 491.74
After careful audit, it is my opinion that the above statement is correct.
Respectfully submitted,
A. L. PETERS,
Certified Public Accountant
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SYNOD OF OHIO
1941]
Appendix --- Exhibit C
AUDIT REPORT-CITY, IMMIGRATION AND INDUSTRIAL DEPARTMENT
Year Ending March 31, 1941
Statement of Cash Receipts and Disbursements
RECEIPTS:
Balance April 1, 1940
$
$ 924.49
From Synod's Nat'l. Missions Com.
6,578.00
Mother's Day Offering
2,743.13
Women's Synodical Society: Presbyterials (Synod), 2,228.06
Mahoning Presbyterial, 606.00
2,834.06
Special gifts sent in by workers
(for refund)
669.84
Miscellaneous gifts from churches, etc.
803.45
Total Receipts
-----
$13,628.84
Total Receipts and old balance
$14,552.97
DISBURSEMENTS:
Salaries and Expenses of Workers
$8,817.27
Daily Vacation Bible School Expenses
2,837.46
Treasurer Campbell House
350.00
Pension Fund Payments for Workers
145.27
Committee Expenses
54.59
Special gifts refunded to Workers
667.81
Miscellaneous
179.79
Total Disbursements
$13,052.19
Balance March 31, 1941
$ 1,500.78
After careful audit, it is my opinion that the above correctly shows the cash receipts and disbursements for the year, and the balance as of March 31, 1941.
Respectfully submitted,
A. L. PETERS,
Certified Public Accountant
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[June
Appendix --- Exhibit D
AUDIT REPORT-SYNODICAL NATIONAL MISSIONS
Year Ending March 31, 1941
Statement of Cash Receipts and Disbursements
RECEIPTS:
Balance April 1, 1940 $
$ 2,358.86
From Board of National Missions
100.00
Interest on Bonds
194.36
Miscellaneous
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