These call for very little comment; the greater portion consists of notes which are overdue owing to temporary delays in settlement. Farmers are notorious delinquents in this respect. They have, however, a good excuse, particularly in the West, owing to the distances they generally live from the bank. There is not the same excuse, however, for ordinary business paper being overdue, and the same leniency is not extended to a business man, whose credit is seriously affected if he allows his paper to frequent the overdue file. A portion of the overdue consists of doubtful debts for which full provision has been made.