Our correspondent this morning undertakes to explain and justify the accounts of the University Boat Club which were published in our columns on the seventh instant. In doing so he accuses us of gross ignorance in regard to boat matters. While we are not ready to admit this assertion in full, we are perfectly willing to allow our correspondent a much larger share of knowledge of these matters than we possess. But he goes further and censures us for demanding an itemized account of such a figure as $693.48 for wages. We reserve the right to ourselves, and we think every man in the university may claim as much, to have an explanation for the sums disbursed for the crew. In this particular in stance, the explanation given shows that the janitor of the boat house is paid $60 a month for twelve months of the year. We have asserted that we believe that there is extravagance in the management of the boat club. Before we withdraw this assertion, we want to see good reasons given why the janitor should receive a salary of this amount during those months of the year in which there is not a boating man in Cambridge and his labor consequently amounts to nil or the next thing to it.

Then our correspondent informs us that "it was deemed expedient" to get an English shell, but, as it would not do to rely entirely on this innovation it was thought wise to buy another American shell. Either we are absolutely thick-headed or else there is some flaw in the reasoning of men who "deemed it expedient" to get an English shell and still found it necessary to buy a new American shell. Nothing is farther from us than to wish to have the chances of our crew in any way injured by a fear of spending the necessary money.

It is our aim to use our columns for the encouragement of the best interests of boating at Harvard. We believe that we cannot better accomplish this end than by advocating a more careful and economical management for the future.

The spirit that we fear has been in the way of economy hitherto, is that the management felt that they might "go ahead" and then leave the burden of the debt on their successors. This is unbusinesslike in the extreme and must be stopped.

At the same time we see clearly that the falling off of a thousand dollars in the subscriptions since the year before, has tended to leave a larger amount unpaid now than there would otherwise have been. Deplorable as this is it seems to show a belief among the students that they ought not encourage the expenditure of so much money.

However this may be, it touches the honor of every man in the University to come forward now and by subscriptions pay off the amount outstanding, so that this year's management may start with a squared account. We trust that we shall hear that the sum needed will be paid off in the course of a very few weeks. But then a fresh and healthier start must be made.