1. Asterisks with relative foot-notes should be placed against any figure which includes abnormalities; for example, if any item of the expenditure includes certain special or non-recurring charges, the amount of that expenditure should be detailed in a foot-note with an explanation of the item.
2. Head (iii) should express in pence the cost of the total library service--per inhabitant according to last census.
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 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.
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.
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.
10. It is recognized that the word book or volume has no definite technical meaning, and is usually an indeterminate expression useful for popular purposes.
It may therefore be useful to make the following definitions for the guidance of the Libraries:--
_Volumes_ mean books as they stand on the shelves.
_Pieces_ mean separate works or parts (each usually having a separate title-page to itself, as with pamphlets, parts of periodicals, and the like).
_Papers_ mean lesser items, usually with less than 5 pages, as broadsides, cards, fly-sheets.
_Works_ mean whole literary productions whether in several volumes or only one piece.