In 1804 Thomas Smith was appointed Accountant and Collector (of subscriptions). The work soon became more than he could manage, and in 1810 the duties of Accountant were given to the Assistant Secretary Joseph Tarn (the Society's first paid employee). His work was supervised by the Finance SC (see C4) and the Committee of Auditors (C5), who determined what records should be kept. In 1938/9 the whole accounting system was overhauled by Messrs Price, Waterhouse & Co. (see C30/8 and E1/1/10/8). During the 19th century it seems that the Accountant's correspondence was filed in the main incoming and outgoing series of letters, though some foreign letters may have been kept separately (E1/2/1). The work of keeping the foreign accounts was entrusted to one clerk in 1861, and grew to considerable proportions, until it was transferred to the United Bible Societies in 1966. Records of properties owned by the Society at home and abroad were also kept by the Finance Department.