The keeping of just and regular accounts is another duty presented to the Treasurer. As soon as he has received an amount of money from the Secretary, he should transfer the account of it to his books. By this means, the Secretary and Treasurer become mutual checks upon each other, and the safety of the funds of the lodge is secured.
The Treasurer is not only the banker, but also the disbursing officer of the lodge; but he is directed to pay no money except with the consent of the lodge and on the order of the Worshipful Master. It seems to me, therefore, that every warrant drawn on him should be signed by the Master, and the action of the lodge attested by the counter-signature of the Secretary.
It is usual, in consequence of the great responsibility of the Treasurer, to select some Brother of worldly substance for the office; and still further to insure the safety of the funds, by exacting from him a bond, with sufficient security. He sometimes receives a per centage, or a fixed salary, for his services.
Section V.
Of the Secretary.
It is the duty of the Secretary to record all the proceedings of the lodge, "which may be committed to paper;" to conduct the correspondence of the lodge, and to receive all moneys due the lodge from any source whatsoever. He is, therefore, the recording, corresponding, and receiving officer of the lodge. By receiving the moneys due to the lodge in the first place, and then paying them over to the Treasurer, he becomes, as I have already observed, a check upon that officer.
In view of the many laborious duties which devolve upon him, the Secretary, in many lodges, receives a compensation for his services.
Should the Treasurer or Secretary die or be expelled, there is no doubt that an election for a successor, to fill the unexpired term, may be held by dispensation from the Grand Master. But the incompetency of either of these officers to perform his duties, by reason of the infirmity of sickness or removal from the seat of the lodge, will not, I think, authorize such an election.
Because the original officer may recover from his infirmity, or return to his residence, and, in either case, having been elected and installed for one year, he must remain the Secretary or Treasurer until the expiration of the period for which he had been so elected and installed, and, therefore, on his recovery or his return, is entitled to resume all the prerogatives and functions of his office.
The case of death, or of expulsion, which is, in fact, masonic death, is different, because all the rights possessed during life cease ex necessitate rei, and forever lapse at the time of the said physical or masonic death; and in the latter case, a restoration to all the rights and privileges of Masonry would not restore the party to any office which he had held at the time of his expulsion.