This book is the outgrowth of an earnest desire to afford aid to the thousands of churches to-day burdened with debt, and to the thousands more which are struggling to meet current expenses. In these pages we have sought to show, not how we would do this work, but how the most successful pastors all over this country have done, and are doing it. We have had no pet theory to advocate, but have sought to bring to all who are entrusted with the financial management of churches such information and suggestion as would enable them to perfect a system already in use, or to substitute such a one as would help in advancing them in their return to the only perfect method - the ordained law of the tithe.

We have sought to present both the advantages and disadvantages which attach themselves to each system in a purely unbiased manner. Instead of arguing the case, we have briefly stated the arguments upon both sides, and left the reader, with a knowledge of his own situation, to select for himself.

Sylvanus Stall.

Acknowledgment

In response to an extensive correspondence upon the subjects treated of in this book, the author desires, for suggestive aid, to acknowledge his indebtedness to the following clergymen:

Rev. M. Rhodes, D. D. Rev. H. A. Boardman, D.D Rev. Thomas K. Beecher, Rev. E. R. Beadle, D. D. Rev. Irving Magee, D. D. Rev. W. P. Breed, D. D. Rev. W. F. Crofts.             Rev. Stephen W.Dana,D.D.

Rev. Edward G. Thurber. Rev. William T. Beatty. Rev. A. T. Pierson, D. D. Rev. E. Bushnell, P. D. Rev. P. Felts, D. D.           Rev. David R.Frazier,D.D.

Rev. C. A. Stork, D. D. Rev. Loyal Young Hays. Rev. Henry H. Rice.          Rev. George C. Yeisley.

Rev. Nathan G. Parke. Rev. J. H. Walter. Rev. S. C. Logan, D. D. Rev. R. W. Clark, D. D. Rev. T. R. Smith, D. D. Rev. George Reese.