Although the question of the valuation of Provident and Pension Funds has recently been so exhaustively treated by Mr. Manly in his two papers appearing in the Journal of the Institute of Actuaries (vol. xxxvi, p. 207, and vol. xxxvii, p. 193), I have been rash enough on the present occasion to undertake to contribute a few practical notes with reference to the subject, with the view of further elucidating, if possible, the effect of the assumption of varying rates of mortality before and after the pension age, of secessions, of different scales of salaries, and of different rates of interest.