Although this officer takes no part in the ritual or ceremonial labors of the Lodge, yet the due administration of his duties is closely connected with its welfare. He is the financial officer or banker of the Lodge; and to prevent the possibility of any collusion between himself and the presiding officer, while they give the appointment of all other officers to the Master, have prudently provided that the Treasurer shall be elected by the Lodge. His duties are threefold: He is to receive all moneys due the Lodge from the Secretary. He is to make due entries of the same and he is to pay them out at the order of the Master, and with the consent of the Lodge. As the banker simply of the Lodge, he has nothing to do with the collections which should be made to the Secretary, and handed over to him. These funds he retains in his hands, and disburses them by the order of the Lodge, which must be certified to him by the Master. His accounts, so far as the receipts of the money are concerned, are only with the Secretary. Of his disbursements, of course, he keeps a special account. His accounts should be neatly and accurately kept, and be always ready for the inspection of the Lodge or of the Master. For all the funds he receives from the Secretary he should give a receipt to that officer, and should take receipts from all persons to whom he pays money. The emblem of his office are crossed keys.
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This page is adapted from the Glossary at Phoenixmasonry — Used with permission.
