A plan, kindred to the tax-list plan, and a modification of it, might be called the apportioning plan. It consists in selecting a judicious committee, whose duty it shall be to acquaint themselves, by any reasonable means, with the pecuniary ability of all who may be expected to contribute, and then to apportion the debt in an equitable and just manner among them. The results of the committee's work, if the whole debt be very large, may be reported in full to the congregation, for their sanction, or, if the entire amount be less imposing, the congregation may decide at the time of appointment, that they will abide by the judgment of the committee.

In many congregations this plan has worked very satisfactory results. It is devoid of most of the difficulties and objections which are inherent in the tax-list plan.

After the committee have completed the apportionment, each of the members and friends of the congregation may be informed of the amount they are expected to pay by a circular letter. A suggestive form will be found under the head of "The Envelope System" in Chapter IV.