opinions; but whether those opinions are right. God forbid that religious opinions should be esteemed a matter of indifference. But if any considerable number of persons, whether in theory or in practice, commend such indifference, even they too form a party, concerning which every true Christian man must surely say, "O my soul, come not into their assemblies!"

But it was not at Manchester alone that the Bishop of Oxford, after his studied exordium, disclaiming all wish to exalt one society at the expense of another, fell foul of the Church Missionary Society. Mr. Walter, at Reading, assailed the expenditure of the Society for the Propagation of the Gospel. What was the reply of the Bishop of Oxford? Did he show, by going into particulars, that the cost of the Society's machinery was not extravagant? Nothing of the sort. His answer was,-"We don't spend so much as the Church Missionary Society. Their machinery costs more than 14 per cent.; ours 10 per cent."

Both statements were incorrect. Yes; though they went forth with the authority of a bishop, they were not true statements. Mr. Venn briefly stated this the next day in the Times. The following will prove Mr. Venn to have stated the truth. Yet, who can hope to overtake a misstatement?

And this comparison of expenditure is an old story with the Bishop of Oxford. Some years ago, it formed the staple of full many a speech from him on behalf of the Society for the Propagation of the Gospel. But let that pass. I proceed to the actual figures.

Yet I cannot forbear putting the true figures before your readers. But first, what said the Bishop? The funds administered by the Society for the Propagation of the Gospel were £112,629 18s. 9d.; its machinery cost £11,486 58. 8d. The funds of the Church Missionary Society, £131,366 8s. 8d.; its machinery cost £19,567 16s. 7d. Hence it is easy to find that the machinery of the Society for the Propagation of the Gospel costs something over 10 per cent.; that of the Church Missionary Society, more than 14 per cent. True, if those figures had been correct. But what is the fact? In the first place, the Bishop has charged to "the machinery" of the Church Missionary Society £3404 2s. 6d. invested last year in her premises, interest on which is paid over to its Disabled Fund, and is included for rent in the sum of £16,163 14s. 1d., which is left when the above sum is deducted from the £19,567 16s. 7d.

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Secondly, the Bishop has added to the Society for the Propagation of the Gospel's administration" £6577 8s. 4d. " special funds," stated in the Report to be "not administered by the Society." And moreover, instead of taking the Society for the Propagation of the Gospel's income as stated distinctly on page 26 of the Report, he appears to have added together the general, appropriated, and special totals, on page 7, without noticing that they included the balances from 1861 on the one side, and those in hand, or invested at the end of 1862, on the other.

The net funds administered in 1862 by the Society for the Propagation of the Gospel were, in all, £86,748 17s. 2d., not £112,629 188. 9d., and £6577 8s. 4d. passed through but was not administered by the Society. Now, Sir, take these figures, and what is the result?—

Society for the Propagation of the Gospel-Funds administered, in round numbers, £86,750. Machinery £11,486. Cost of machinery per cent. 13.2. Church Missionary Society-Funds administered, £131,366 8s. 8d. Machinery £16,164. Cost of machinery per cent. 12.3.

But, Sir, this small difference in favour of the Church Missionary Society, instead of 4 per cent. against it, is not all. The just comparison must be made between the cost of collecting so much of the respective incomes of the Society, as involves any cost at all beyond that for mere entries of dividends received. Now, of the Society for the Propagation of the Gospel's total income, only £59,894 98. 1d. arises from subscriptions, donations, and collections. Of the Church Missionary Society, £115,004 19s. 2d. arises from these sources. Compare now with these sums the cost of the working machinery, and you have Society for the Propagation of the Gospel, 19 17 per cent.; Church Missionary Society, 14:05 per cent.; a difference of nearly 6 per cent. in favour of the latter. I have done.

I am, yours faithfully,

A CAMBRIDGE MEMBER OF BOTH SOCIETIES.

To the Editor of the Christian Observer.

SIR, Though "not a lawyer," I just venture to ask one who is, and not only so, but of much experience in respect to Church matters, whether he is quite sure that the mere investment of an advowson in trustees is sufficient to constitute it a Charitable Trust under the Act he quotes? Must there not be some limitation as to the age or circumstances of the presentee ?

I do not ask the question merely for the sake of controversy, but only in cautelam. For though not myself a lawyer, I do not write without knowing what is the opinion of one of the most eminent among our lawyers.-Yours faithfully,

E.

[Wishing to present the answer to our readers together with the difficulty, we placed the foregoing letter in the hands of the legal friend whose former communication has occasioned it; and have been favoured with the following reply.-EDITOR.]

SIR, I believe I understand to what eminent lawyer your correspondent “E." refers, as I know that the view to which he alludes has been a favourite theory with one counsel of eminence for many years; but I never heard any other person propound it, and the view, when put forth, received very careful consideration at the hands of experienced lawyers, in whose judgment on such a subject I should feel far more confidence. It is my belief, that the view was originally entertained through the medium of a strong prejudice against these Trusts, and is therefore entitled to less weight. Under these circumstances, while I am unwilling to feel "quite sure" respecting anything which partakes of the "glorious uncertainty of the Law," I think the fact, that in no single instance has the question been seriously raised during the many years that such Trusts have existed, coupled with what I say in

my former letter, may well make one feel satisfied that the system we adopt for vesting livings in trust is practically beyond question, and unimpeachable.—I am, Sir, yours faithfully,

A LAWYER AND FORMER CONTRIBUTOR.

Dec. 15, 1863.

NOTICES OF NEW BOOKS.

Truths for the Day of Life and the Hour of Death. By the Author of "God is Love,' "Our Heavenly Home," &c. London: Virtue. 1863.-Works which, like the present, avoid most subjects of controversy, and deal with practical questions in a simple and straightforward manner, offer little scope to the reviewer's criticism. And this is most especially the case when, as in the instance of the book now before us, the views advocated are nearly identical with our own. The popular author who, in this and several preceding volumes, has laid the Christian Church under deep obligations, seems to have deliberately chosen the path of usefulness, rather than that of literary renown. There is no attempt, in any of his volumes, at any startling novelty of thought, or brilliancy of style. The class of readers to whom he mainly addresses himself, consists of the weaker members of the Church, who need, perhaps, more detailed and minute instructions and suggestions than they can expect in ordinary pulpit ministrations. In this particular line he has been, it appears from many testimonies, very successful. The present volume, after two or three opening chapters, goes at length into the important question, "Why the Assurance of Faith is not enjoyed by all Believers ?" The causes of this deficiency are carefully gone into; and then the deeply interesting inquiry is answered,-"How the Assurance of Faith may be obtained ?" Eighty years ago, these questions were handled by John Newton; and thirty years after, by Thomas Scott, in one of his valuable treatises. But the writings of that age are gradually dropping out of sight, and we rejoice when we witness, from time to time, their revival in such volumes as that now before us. The days in which we live differ widely from the days of George III. At the beginning of the present century, an opulent and liberal Christian, wishing to do good, generally furnished himself, year by year, with a good stock of "Alleine's Alarm," "Doddridge's Rise and Progress of Religion," and "Baxter's Saint's Rest." Now, we believe, while the sale of religious books has largely increased, these three volumes are scarcely ever met with. They have been replaced by a variety of new works, better suited to the altered circumstances of the times.

The direct and positive teaching of the present volume calls for little observation; it is thoroughly sound and salutary; but, from the nature of the case, it traverses beaten ground. The negative and cautionary portions may supply us with one or two passages more Vol, 63.-No. 313.

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suitable for quotation; and of these we shall avail ourselves. It is a characteristic of the present times, that, what with imitators or emulators of Evangelical theology among the more ambitious of the Tractarian school, and unguarded statements on the part of zealous "Revivalists," there is a plentiful crop of mistakes and misconceptions growing up on all sides." Some of these have fallen in this author's way, and he thus comments on them:

1. "In the thoughts and language of many, God the Father is all but forgotten, or set aside, in the great matter of salvation. They think of Him, either as if He really had no hand in the redemption of the world, or as if the salvation of sinners had been the result of the interposition of Christ, and He had purchased it for mankind. This doctrine is one alike dishonouring to God, and dangerous to the souls of men." (p. 356.) The antidote to this error is easily pointed out in the words of the Apostle :-" God so loved the world, that He gave His only begotten Son, that whosoever believeth in Him should not perish, but have everlasting life."

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2. Another rash and reprehensible statement is thus alluded to :"I have read in the books of eminent divines holding evangelical sentiments, that no child of God ever yet walked in darkness, or was devoid of the assurance of faith, who was not either practically living in sin, or cherishing secret sins. I heard, not long ago, one of our best and soundest metropolitan preachers inculcate this doctrine from the pulpit. This is one of those rash assertions which are so rife in the present day. But, as in the former case, the antidote is to be found in the Bible. The instances of Job, Jeremiah, and others, will occur to every one's memory. In modern Christian biography, the cases which refute this view are very many." But the author readily concedes, that which answers all the ends of a cautionary warning, that "a cherishing of secret sins, or regarding iniquity in the heart," is a fruitful source of that darkness and doubt which brood over the souls of many believers.

3. Another truth, pushed into an error by excess, is that of "the danger of looking too much to one's self, and too little to Christ." There are those, says the writer, among evangelical divines, "who declaim so strongly against either unconverted sinners, or doubting saints, looking at themselves or at their sins, that both classes are in danger of forgetting that they are sinners at all." We have met with instances of this kind which deserved rebuke. Our Lord's own teaching points out the error. He invites "the weary and heavy-laden," and expressly declares that "the whole need not a physician, but those that are sick." Self-examination, and conviction of sin, are both clearly implied.

4. Akin to this last error, is the very similar one, of " giving solemn cautions against looking to the fruits of the Spirit, or seeking for evidences of a work of grace in the heart." (p. 374.) We ourselves have heard a too ardent and rash exhorter exclaim, "What is the use of looking at your own heart? It is deceitful above all things and desperately wicked, and it will never be any better." The prayer of the Psalmist, then, was useless, "Create in me a clean heart, O God, and renew a right spirit within me." Nor could the promise of God have any meaning, "I will take away the heart of stone, and I will give you a heart of flesh."

We could lengthen this list of errors, if it were desirable, either from this volume or our own experience. But it is needless. Most of our readers must already have become aware, that rash and unguarded statements are a prevalent evil in this our day. There is a new-born zeal, for which we thank God; but it is often like the zeal of Peter, bold, reckless, overflowing. And it is this very feature of the present times which makes us thankful for such volumes as the present, in which fulness of evangelical truth is admirably combined with soberness and Scriptural caution.

Work in the World; or, a Life worth Living. By the Author of "The Kingdom and the People." Seeley, Jackson, and Halliday. London. 1864.-This work will, we think, be found a most valuable addition to every young lady's library; and most mothers who peruse it, will feel they owe the author a debt of gratitude for the wise and sensible hints to be gathered on that most difficult point, how should an accomplished young lady turn those talents to the best account, which have been so much cultivated at school, and upon which it has been the pride of her parents to lavish expense? This difficult point is largely dwelt upon, and the advantages possessed by the cultivated mind over the uncultivated are well discussed. Let us turn to the"Young lady, and consider how, by reading and study, her mind has been enlarged; how she has been led to think, to compare one thing with another; to form her own judgment about the actions and the characters of those of whom she reads; or of the causes of certain events, or the beauties of certain compositions: then how she has been taught to be exact and precise in many different ways-by the calculations of arithmetical lessons; by the time or accentuation in music; and lastly, how, either by reading or singing, her voice has been modulated and trained; and how all her bodily movements have been watched and trained also, and rendered elegant by various measures which have been adopted for the purpose; while, by several of the foregoing means, and perhaps, too, by practising various kinds of needlework, her hand has acquired a skill and lightness which to every woman are peculiarly valuable.

"And we must come to the conclusion, that if a servant, without any cultivation, can be, and is, a very useful woman, certainly a young lady who has had all these advantages, must have more and greater powers, and ought to be a much more useful sort of person. But is this the case? Are young ladies, as a class, very useful creatures ?"

We fear this will be considered by many as a most uncourteous question. Useful! how many parents in their hearts will answer; we educated our daughters to ornament the drawing-room, or to enliven the fire-side, or to be admired and to settle well in life. We do not expect them to be useful; but, as Mrs. Lloyd, a wealthy lady, whose character is well drawn in our author's tale, expresses herself, "when young ladies have had the advantages of education, &c., which we have been able to give to our girls, one does feel that they are not doing us justice if they sacrifice them all, and spend their lives in teaching poor children to read and sew." Alas! we fear this is only too true a picture of real life; and that the parents are more in fault than the daughters, if many well-educated young ladies are not useful members of society. How many young people are really pining for some healthy and useful employment; their consciences are sufficiently enlightened to feel uneasy in their present state of uselessness, and their bodies suffer from the mental apathy in which they exist. We were much struck by the remarks of a clever medical professor, whose work on the subject of life and health came under our notice. He ascribed,