But concerning the practical side, although the entry remains the ideal conception, it may be that the necessities of human relations require other methods of a more convenient nature. This is a side of the question upon which we hope soon to set forth some solutions, but which can be discussed without the theoretical side of comptabilism being introduced.
Ernest SOLVAY.
FOOTNOTES:
[G] Annales de l'Institut des Sciences sociales, of Brussels.
[THE ORGANISATION AND WORKING]
OF THE
CHEQUE AND CLEARING SERVICE
(CHECKS UND CLEARING VERKEHR)
IN THE AUSTRIAN POSTAL SAVINGS BANK
By Hector DENIS
The accumulation and safe keeping of funds, their investment with the triple guarantee of security, productiveness and easy and prompt realization are regarded as the fundamental functions of Savings Banks, and it is in these directions that their development has especially been accomplished.
The comparative studies on these institutions, such as the works of Rostrand and the fine account of Messrs Hamande and Burny testify to the increasing ingenuity of the means of drawing out and gathering up savings, and of the great expansion Savings Banks well conducted can give to divers forms of credit, and will finally be obliged to give them.