3. Similarly [head (iv)] should express the cost of the total library expenditure per inhabitant.
4. [Head (v)] asks for the number of separate establishments. The[69] figure should include the central library, but if delivery stations are also included the number of such subsidiary establishments should be stated in a footnote.
Income.
5. [Head (i)] should be confined solely to the income from the library rate.
6. [Head (ii)] should include income from all other sources, whether from interest on investments, rents, sales of catalogues, fines or special subscriptions or donations.
Expenditure.
7. Under [head (iv)] should be included only the cost of periodicals not permanently retained. In cases of periodicals which are subsequently bound and added to the permanent library stocks, their cost should be included under [head (i)] books and [head (ii)] binding.
8. Care should be taken that [head (vii)] should be confined to the salary payments made to the library staff proper. All wages paid to caretakers, cleaners, messengers and the like, should be included under [head (xii)].
9. It will be observed that there is no separate heading for “miscellaneous” or “other items.” It is desired that all items of expenditure should be allocated to the headings detailed above.
Stocks.