All members of the Institute are more or less conversant with the “field” work of American Life Insurance Companies, but comparatively few have had the opportunity of becoming acquainted with the “inside” methods of these Institutions, which, as might be supposed, differ in many respects from the methods of British Companies. One of these differences is that Valuation Tables are much more extensively used there than in Britain, and it is not surprising, therefore, that various Valuation Tables have, from time to time, been published in America. No notice seems to have been taken of them in the Journal, so I propose, in the first place, to indicate briefly the contents of these publications, and then to refer to some of the American methods which necessitate the existence of these various Tables.