Creator, or both of these combined, no comparative anatomist doubts that there is something absolute in nature which corresponds more or less closely to it, as we are more or less acute in our observations.

Of course, since we can say so many things which are true of a whole group of animals, but which cannot be said of any animal not belonging to that group, this greatly simplifies the whole study of comparative anatomy. Thus we can frame definitions of groups, but there is this difficulty in this treatment of the subject: we are not acquainted with all animals, and it not unfrequently happens that when we have made our definitions of two groups, apparently perfectly distinct, some strange creature from some outlandish country is brought home which has some of the characters given in one definition and some that are given in the other. Then the definitions have to be re-framed so as to include the new species on one side or other of the line of demarcation, or a new group made for its accommodation.

To avoid this result, it is perhaps better to take some one animal of a group which has all the essential features of its group well developed, and describe it as a type, laying stress on the description of those peculiarities which are the most widely possessed by the members of the group. As a matter of fact, it will be found that an immense number of forms cluster closely around such a typical species, while those forms which lie between two such types will be few and rare. This plan of describing types we shall endeavour to follow; but since the human mind longs for definitions because they are definite, we can hardly escape sometimes giving them.

The animal kingdom is the realm we have to explore. How

is it bounded? The question involves us in the very difficulty to which we have just referred. The animal kingdom is cut off from the mineral kingdom by the fact that while a mineral remains unchanged unless acted on by external forces, an animal is compelled to pass through a series of changes. But how shall we distinguish an animal from a vegetable? The answer which would naturally suggest itself is: An animal moves and feels. Yes; but what is meant by movement and feeling? Many animals are fixed, and grow up from the rocks beneath the ocean as plants do, and some plants possess not only motion but locomotion. We cannot interrogate the lowest animals as to whether they feel, and if we are guided by appearances, the sensitive mimosa feels. The fact is, we cannot define, for whatever the definition, some troublesome species of plant or animal obtrudes itself to disturb our distinction. We can, however, affirm many things about plants and animals which are generally true of the one kingdom and exclusive of the other. Thus, animals cannot exist on mineral substances alone, but most plants both can and do do so. Animals generally have an internal cavity to lodge their food while it is being dissolved and absorbed; plants have no stomach. Most animals have a nervous system, that is, a material by which the whole organism is connected into a sentient individual, and which conveys volition through the frame; no plant has a nervous system. These contrasts between a typical animal and a typical plant must satisfy the reader. The lower groups in both kingdoms present species which it may be difficult to assign to their respective spheres ; but by keeping in mind the typical or ideal plant or animal we shall usually be able to determine the position of every form which presents itself.

In the next lesson we shall give an outline of the classification of the animal kingdom, only giving its main features, and not descending into the minor divisions, and then take a type of each class, and describe it so as to bring out its peculiar characteristics. The student will find it a great and material help, as he proceeds in his study of this subject, if he does not content himself merely with committing to memory the written description of various characteristics in the construction of animals, but refers to the particular animal selected as an illustration, and so fixes the truth in his mind by the aid of actual experience. With a view to enable the reader thus to verify the statements for himself, and to impress them intelligently on his memory, the types chosen will, so far as it is possible, be ordinary and familiar animals in each department.

It will prevent confusion in the mind of the reader not only of the following lessons, but of all books on this subject, if he have a clear idea of the terms applied to the different grades of the groups in classification. We give the principal names employed in the order of their importance, reading from left to

thing to do, and may be defined to be that assemblage of aniA species is the lowest grade with which we shall have anymals which are alike in every essential feature of structure, and any two of which (male and female) are capable of reproducing their own kind in perpetuity.

the genus followed by that of the species: thus science names the horse Equus caballus.

When we wish to name a species we use two names, that of

A genus is an assemblage of species; a family a number of all the grades, but his definitions are so vague as to be almost genera, and so on. Professor Agassiz has endeavoured to define worthless. We will not attempt to give definitions, because all define a species is. What is essential to the student is to are open to objections, as indeed that which we have given to know that they rank one above the other, and are not used indiscriminately. He will soon see how they are applied as he gets to know more of the animal kingdom.

To carry out the example given :-The genus Equus includes dungula includes all animals which have a single consolidated not only the horse, but the ass, zebra, etc.; the family Soli toe to each foot; the order Pachydermata includes not only the horse family, but also the elephant family, the rhinoceros family, the hog family, etc.; the class Mammalia includes not only the Pachydermata, but the Carnivora, Rodentia, etc., i.e., all brutes; and the sub-kingdom Vertebrata includes not only brutes, but birds, reptiles, and fish.

given are the best established. With this explanation our way Other intermediate grades are often used, but those we have is cleared for our next lesson on general classification.

LESSONS IN LATIN.-XIV.

ADVERBS.

IN English, adverbs are formed from adjectives by the addition of ly, thus swift, swift-ly. Similar is the manner in which the Romans formed their adverbs. The ordinary terminations of the Latin adverbs are e and ter; ter sometimes stands as ĭter. To form an adverb, find the stem and add the terminations. Adverbs formed from adjectives or participles of the second declension end in e. Adverbs formed from adjectives or participles of the third declension, in ens and ans, end in ter. Adverbs formed from the other adjectives of the third declension, end in iter.

You ought now to have no difficulty to know which are adjectives of the second, and which adjectives of the third declension. But for your assistance I interpose a few remarks. Adjectives follow the first, the second, and the third declension of nouns. Adjectives which have the nominative singular in a, and genitive singular in æ, follow the first declension. Adjectives which have the nominative singular in us or um, and genitive singular ini, follow the second declension. Adjectives which have the nominative singular in is, etc., and genitive singular in is, follow the third declension. There are no adjectives of the fourth or fifth declension. I add instances of

ADVERBS FORMED FROM ADJECTIVES.
Clare, clearly, brightly; from clarus, 2, clear.
Libere, freely;
liber, 2, free.
Pulchre, beautifully;
Prudenter, prudently;
Amanter, lovingly;
Fortiter, bravely;

Audaciter, daringly;

pulcher (pulchri), 2, beautiful. prudens (prudent), 3, prudent. amans (amant), 3, loving. fortis (fort), 3, brave.

audax (audac), 3, daring.

Adverbs, like adjectives, undergo comparison. Thus, clare, clearly, positive; clarius, more clearly, comparative; clarissime, most clearly, superlative. Properly the comparative adverb is the neuter gender singular number of the comparative adjective:

VOCABULARY.

Superlative. optime, best. pessime, worst.

plurimum, most.

maxime, very greatly.

Ab. nobis (a nobis), by us; vobis (a vobis),by you; se (a se) by them, themselves.

Sui, sibi, etc., you see are the same in the plural as in the singular. In pronouns, the vocative, when it exists, is generally the same as the nominative. The preposition cum, with (governing the ablative), is put after me, te, etc., and joined to them; as, mecum, with me; tecum, with thee: so, secum, with them, or with them selves; nobiscum, with us; vobiscum, with you.

In order to give emphasis, met is subjoined to all these forms, except tu, and the genitive plural of ego and tu; thus, egomet, temet, sibimet, nosmet, vosmet: tu takes te, as tute; se, for the sake of force, is doubled, as sese.

Nostri and vestri differ in use from nostrum and vestrum. Nostri is simply of us; nostrum is ours; nostrum denotes a

minister (E. R. administer). Edifico, 1, I build (E. R. edifice). Atque, and.

Civitas, -atis, f., a city

or state (E. R. civic,
civil).

Cogito, 1, I think.
De, concerning.

Dimico, 1, I contend.

Græcia, -, f., Greece.

main (E. R. habita-
tion).

In dies, every day.
Labōro, 1, I labour.
Nego, 1, I deny (E. R.
negation).
Occultus, -a, -um, hid-
den (E. R. occult).
Patiens, patient.
Periculum, -i, n., a

danger (E. R. peril). Pugno, 1, I fight (E. R. pugilist).

word, thus, plusque), and.

Quotidie, daily.

Rus, ruris, n., the country. Scriptus,

-a, -um,

EXERCISE 47.-LATIN-ENGLISH.

3.

1. Milites fortiter pugnant. 2. Pugnantne fortiter milites? Nonne fortiter pugnant milites? 4. Romani fortius quam hostes pugnant. 5. De Græcia magis atque magis cogito. 6. Nonne de patre tuo multum cogitas? 7. Literas magis atque magis quotidie expectamus. 8. Cupidissime adventum matris expectas. 9. Rus patrem plus plusque in dies delectat. 10. Bene domum ædificas. 11. Edificatne domum optime? 12. Literæ sunt pessime scripta. 13. Verba tua male sonant. 14. Servi de domino pessime cogitant. 15. Puellæ patientius quam pueri labōrant. 16. Occultissima pericula difficillime vitantur. 17. Difficile est Græcos superare. 18. Fortissime dimicant Græci. 19. Seditio facilius quam bellum sedatur. 20. Civitas optime 21. Audaciter negat. 22. Urbem feliciter habitant

administratur.

cives.

EXERCISE 48.-ENGLISH-LATIN,

1. Is the war easily composed? 2. The war is composed with very great difficulty (superlative from difficilis). 3. He fights bravely. 4. They fight more bravely. 5. The Greeks fight very bravely. 6. Greatly do you hope for (expecto) the coming of spring. 7. The coming of spring is most eagerly hoped for by all boys and girls. 8. They hope for your letter daily more and more. 9. Bad words sound badly. 10. The soldiers contend more and more. 11. Hidden things are not easily avoided. 12. Mothers labour more patiently than daughters. 13. The sedition is happily composed (that is, being put down). 14. He writes a letter beautifully. 15. The Romans fight more bravely than the Greeks. 16. The country delights my mind very much. 17. Is thy mind delighted much by the country? 18. Very much do I think of my home (domus), my brothers, and my sisters. 19. The state is ad ministered very ill by the Romans.

PRONOUNS.

The personal pronouns ego, I, and tu, thou, are declined according to the ensuing table. Strictly, the Latins have no personal pronoun of the third person, he; that is, no pronoun which exactly corresponds to our he. Ille, which is often given as such, signifies that person, and sui (no nominative) is a reflective pronoun; that is, it has a reference to a subject preceding. As, however, parts of sui agree with parts of the personal pronouns, it is inserted in this table of

one, etc., of a class, as nemo nostrum, none of us, considered as a number or a class, and not an individual or individuals..

Equalis, -e, equal. Apud, with, at home. Apud se, with himself, master of himself. Attente, adv., attentively).

VOCABULARY. Imperium, -i, n., a command, a government (E.R. empire). Impero,1 (with dative), I command (E. R. imperial)

Præceptor, ōris, m., a preceptor, or instructor. Præceptum, i,. n., a precept, a command. Salutaris, e, salutary, healthful. Semper, always. Tractatio, onis, f., a handling, a treatise (E. R. to treat of). Veritas, -atis, f., truth. Voco, 1, I coll (E. R. vocative).

EXERCISE 49.-LATIN-ENGLISH. 1. Ego canto. 2. Tu clamas. 3. Amicus vocat. 4. Nos narrāmus. 5. Vos saltātis. 6. Fratres laborant. 7. Ego fleo. 8. Tu rides. 9. Frater dolet. 10. Nos præceptores docemus; vos discipuli discitis. 11. Ego ludo. 12. Tu discis. 13. Soror acu pingit. 14. Nos scribimus. 15. Vos legitis. 16. Fratres pingunt. 17. Ego salio. 18. Tu feris. 19. Puer dormit. 20. Nos magistri erudimus vos, O discipuli. 21. Vos, boni discipuli, attente auditis præcepta nostra. 22. Virtutes inter se æquales sunt. 23. Imperare sibi (one's self) maximum est imperium. 24. Iratus non est apud se. 25. Tractatio literarum nobis est salutaris. 26. Veritas semper mihi grata est. EXERCISE 50.-ENGLISH-LATIN.

1. I relate. 2. Thou dancest. 3. (Our) brother labours. 4. We sing. 5. You labour. 6. (Our) friends dance. 7. I, the teacher, teach; you, O scholars, learn. 8. We grieve. 9. Thou paintest. 10. The young men strike. 11. We instructors do not try to teach you, O angry boys! 12. Good scholars ought (debeo) to command themselves. 13. To command one's self is a virtue. 14. It is difficult for (Dat.) the angry man to command himself. 15. The angry are not masters of themselves (apud se). 16. Command is always pleasant to thee.. 17. Is not command pleasant to us? 18. To thee, not to me, is truth pleasant. 19. Truth is salutary to thee, to me, to us, to all. VOCABULARY.

Caput, -Itis, n., a head. Cives, -is, m., a citizen

(E. R. city).

De (with Abl.), of, concerning.

Discordo, 1, I disagree. Expěto,3, I desire, strive after.

Faveo,2, I am favourable to.

Par, paris, like (E. R. Reditus, -ûs, m., a pair, peer). return.

Parentes, -um, c., pa- Splendeo, 2, I shine rents. (E. R. splendid, rePer, prep. (with Acc.), splendent). through. Vitium, i, n., vice, faults.

Porto, 1, I carry (E. R.
porter).

EXERCISE 51.-LATIN-ENGLISH.

1. Obrēpunt vitia nobis nomine (under the name) virtutum. 2. Nos favemus vobis, vos non favetis nobis. 3. Tu me amas, ego te amo. 4. Mihi mea vita, tibi tua cara est. 5. Virtus per se splendet semper.

EXERCISE 52.-ENGLISH-LATIN.

20. Hostes

1. I carry all mine (my things) with me. 2. Do wise men carry all their property (all theirs) with them ? 3. Thou lovest me, I love thee. 4. Thy life is pleasant to me, my life is pleasant to thee. 5. Bad men always disagree with themselves. 6. The handling (pursuit) of letters is very pleasant to us. 7. Men love themselves. 8. Do women love themselves? 9. Bad men love themselves very badly. 10. Virtue is beautiful by (per) itself. 11. On account of thyself I love thee. 12. My native country is more pleasant to me than thire to thee.

KEY TO EXERCISES IN LESSONS IN LATIN, XII. AND XIII. (Vol. I., pp. 358, 388.)

EXERCISE 39.-LATIN-ENGLISH.

1. Hope is uncertain and doubtful. 2. The power of hope is great in the minds of men. 3. Is not the power of hope great in thy mind? 4. Boys easily indulge in vain hope. 5. We ought not to lose the hope of happier times in the miseries of life. 6. O hope, thou refreshest the minds of wretched men with a sweet solace! 7. By vain hope we are often deceived. 8. Human affairs are often uncertain and doubtful. 9. The condition of human affairs is doubtful. Thou oughtest to oppose virtue to adverse things; i.e., thou oughtest to withstand adversity by virtue. 11. A wise man does not dread adversity. 12. O human affairs, how often you deceive the minds of men! 13. The mind of a wise man is not beaten down by adversity. EXERCISE 40.-ENGLISH-LATIN.

10.

1. Spes vitæ incerta est. 2. Spes longæ vitæ est vana. 3. Spe animum recreo. 4. Sapiens non facile in serumuis afflictatur. 5. Fortium animos hominum afflictant adversæ res. 6. Fortium hominum animi adversis rebus afflictantur. 7. Spei solatio sapientis animus recreatur. 8. Virtutem in vitæ ærumnis non amittere debemus. 9. Conditionis ærumnæ hominem afflictant. 10. Spem felicioris temporis amittit.

EXERCISE 41.-LATIN-ENGLISH.

7.

1. The faithfulness of friendship refreshes the mind in the wretchedness of life. 2. The examples of true friendship are rare. 3. To the fidelity of friends we owe (our) safety in adversity. 4. A true friend preserves his fidelity even in the miseries of life. 5. Fidelity prepares a port even for the wretched. 6. A safe port is prepared for me. An uncorrupted friend is rare in adversity. 8. He rests in the fidelity of (his) friends. 9. The coming of spring is sweet. 10. The day flies quickly away. 11. Fair days are rare in spring. 12. He calls together the soldiers into the city on (an) appointed day. 13. On a fixed day, my friends are called together into my house. 14. Sad are the days of the wretched.

EXERCISE 42.-ENGLISH-LATIN.

1. Veri amici fidem servant in ærumnis vitæ. 2. Fides amicitiæ non est spes vana. 3. Rarumne exemplum est fides incorrupti amici? 4. In adversis rebus portum debemus veris amicis. 5. Vera amicitiæ solatium amicos convocat. 6. Cito avolant sereni dies. 7. Certă die convocant duces agmina. 8. Constituta die milites a rege convocantur. 9. Cupide adventum veris expecto. 10. In vere rara est tristis dies. EXERCISE 43.-LATIN-ENGLISH.

1. I have a faithful and dear friend. 2. Thy slave is unfaithful. 3. The earth is round. 4. True friendship is everlasting. 5. Hunger and thirst are troublesome. 6. The miser is never contented. 7. The

13.

15.

king is powerful. 8. Thy step is slow. 9. The virtue of thy father is remarkable. 10. The fountain is clear and cold. 11. The generals have an illustrious name. 12. A limpid river delights all men. The stag has high horns. 14. The affair is great and unusual. Here are vast marshes. 16. Credulous hope deceives boys. 17. Men have a small day (short life). 18. No one is always happy. 19. The ice is slippery. 20. The wooden bridge is guarded. 21. Not all soldiers are brave. 22. The magnificent porticoes are defended. 23. The harbour is convenient. 24. We eat with sharp teeth. 25. The night is long and cold. 26. A good man is praised, a bad man is blamed. 27. Old age is often morose (cross). 28. Unhoped-for safety comes. The sea is vast, deep, swelling. 30. Much desired rest is easily lost. 31. We learn Latin. 32. Dost thou not teach Greek? 33. Barbarous nations are distant. 34. Timorous hares fly away. 35. The flower is perishable. 36. The last hour is coming. 37. Riches are uncertain. 38. My mother loves ancient customs. 39. Thy words are hard. How moist is the ground. 41. The fields are not easily tilled in winter. 40.

EXERCISE 44.-ENGLISH-LATIN.

29.

1. Amantur fidi amici. 2. Sunt mihi magnæ divitiæ, or magnæ divitiæ sunt mihi, or magnæ divitiæ mihi sunt. 3. Expectatam amici

6. Acuti dentes sunt leporibus. 7. Acutis dentibus edimus omnes. 8. Fortes sunt milites tui. 9. Fortesne sunt tui patris milites? 10. Credula spe delectantur. 11. Tauri cornua valida sunt. 12. Eximie sunt regis virtutes. 13. Quam pulchra est porticus. 14. Sermonem Latinum discere debes. 15. Ultimam horam expavescunt homines. 16. Valido agmine domus custoditur. 17. Avari vitantur. 18. Morosa feminæ nunquam amantur. 19. Morosi sunt molesti. 20. Sempiterna estne amicitia ? 21. Spes est sempiterna. 22. Quam tardi sunt gradus tui! 23. Glacies lubrica est in hieme. 24. Nemo famem sitimque diligit. 25. Quies avolat cito. 26. Commodus navibus est portus. 27. Timidi nunquam sunt securi. 28. Sermone patris esne contentus ? 29. Potentem principem feriunt. 30. Caduci flores leguntur. 31. In itinere flores legit. 32. Græca lingua est pulchra. 33. Sæpe inveniuntur tumida maria. 33. Exoptatæ sunt consolatio quiesque veræ amicitiæ. 34. Semper beatus est nemo.

EXERCISE 45.-LATIN-ENGLISH.

1. Nothing is more suited to the nature of man than benevolence. 2. Nothing is more lovely than virtue. 3. Light is swifter than sound. 4. Nothing is better than wisdom. 5. Many men are more chattering than swallows. 6. The poor are often more munificent than the rich. 7. In adversity men are often more prudent than in prosperity. 8. The life of the richest is often very miserable. 9. The pretence of love

is worse than hatred. 10. Nothing is better than reason. 11. The sun is greater than the earth. 12. The moon is less than the earth. 13. The sage is the happiest of all men. 14. Homer is the most ancient of all the Greek poets. 15. Flattery is a very great evil. 16. The city of Syracuse (in Latin, the city Syracuse) is the greatest and most beautiful of all the Grecian cities. 17. Evil speakers are very bad men. 18. Thy brothers are of all men the most given to evil speaking. 19. In friendship, similarity of character has more power than relationship. 20. Thy sister is more amiable than mine.

EXERCISE 46.-ENGLISH LATIN.

1. Nihil est pejus quam amoris simulatio. 2. Maximus est sol. 3. Sol major est quam luna. 4. Brevissima est hominum vita. 5. Divitissimi sæpe sunt infelicissimi. 6. Pauperrimi nonnunquam sunt felicissimi. 7. Labor est facillimus. 8. Meus labor facilior est quam tuus. 9. Mores hominum sunt dissimillimi 10. Rex est munificentissimus. 11. Pessimi non sæpe sunt felices. 12. Boni sunt felices. 13. Optimi sunt felicissimi. 14. Felicissimus omnium est Deus. 15. Optimi a pessimis nonnunquam contemnuntur. 16. Infirmissima est amici mei valetudo. 17. Patris hortus pulcherrimus est. 18. Filii hortus pulchrior est. 19. Difficillimus est labor. 20. Urbis muri sunt humillimi. 21. Patriam amant plurimi. 22. Nibil melius est quam virtus. 23. Portus est celeberrimus. 24. Deus omnium est maximus, optimus et sapientissimus. 25. Lacedemoniorum mores erant simpli. Pater tuus est benevolentissimus et munificentissimus. cissimi. 26. Velocissimus est equus. 27. Corvi sunt nigerrimi. 28. 29. Frater tuus domum pulcherrimam ædificat. 30. Pulcherrima domus ædificatur a fratre tuo. 31. Modestissima esse debent virgines. 32. Soror tua modestior est quam frater. 33. Similis hominibus est simia. 34. Similissima estne simia hominibus? 35. Omnium animalium similissima hominibus est simia. 36. Nihil dulcius est quam amicitia. 37. Lacedemonii fortissimi erant. 38. Velocissima est lux. 39. Lux velocior est quam sonitus.

LESSONS IN BOOKKEEPING.-I.

INTRODUCTION.

BOOKKEEPING, as the word implies by its compound origin, signifies the art of keeping a set of merchant's books or a set of tradesman's books in such a manner as to show, at any time that may be required, the debts owing to the merchant or the tradesman; the debts which either owes; the property which either possesses; and the amount of the gains or losses which either has made or experienced in business. More concisely, Commercial Bookkeeping may be defined as the art of arranging the entries of mercantile transactions, in books adapted for the purpose, in such a systematic and orderly way, that a merchant may, at any period of the year, ascertain the actual worth of a trading concern.

A correct statement, in business form, of any mercantile transactions written in the proper book, or transferred from one book to another, is called an Entry, because it is then said to be inserted or Entered.

The book into which the entries of all the transactions of any trading concern are ultimately collected in a proper but abridged period of the year, is called the Ledger, from the verb lego in form, for the purpose of ascertaining its actual worth at any

Greek or Latin, to gather or collect.

When the entries of transactions in business are made only once in the Ledger, the books are said to be kept by Single Entry:

position of any department of a merchant's business, but of speedily ascertaining the condition of the whole concern. The modern system of Bookkeeping by Double Entry, therefore, as it now exists in its present state of perfection in the first mercantile houses, is but an exemplification of the admirable principle of the division of labour, a principle which has raised the arts and manufactures of this country to their present pitch of excellenco and grandeur.

With respect to the books called Subsidiary (from the Latin, subsidium, help or assistance), they of course form the subsidies or basis upon which the superstructure of the Ledger is raised; and many of their names sufficiently indicate their nature and the purposes for which they are employed. Thus we need scarcely tell our readers that the Cash-book is used for the entries of all moneys received or paid, whether it be in coin of the realm, in notes of the Bank of England, or of any other bank, or in checks upon a merchant's banker; and that the Bill-book is used for the entries of the particulars of all bills drawn or accepted by the merchant himself, or transferred to hím or by him, in lieu of cash to be received or paid. The names of Day-book and Journal, however, instead of indicating the nature or use of these books, merely indicate the time of making the transactions; but these names, which, as we have seen from their origin, were once synonymous, having in respect of modern improvements in Bookkeeping lost their original meaning, it is plain that other names more expressive of the real use of these books must necessarily come to be adopted. The name Goodsbook is a more appropriate term than that of Day-book, which is still applied by some to the book in which the daily record of purchases and sales of goods is entered; but it is not sufficiently general for those who enter accounts of other transactions, exclusive of those belonging to cash and bills. If a merchant wishes to keep separate books for his purchases and sales, he has only to keep two books, which will indicate by their titles the object thus intended; these titles may either be Purchasebook and Sales-book, or Goods-bought-book and Goods-soldbook. As goods when bought by and sent to a merchant are always, or ought to be, accompanied with an invoice or account stating their quantity and price, the Goods-bought-book might be called the Invoice-book, and the entries in this book might contain the exact particulars of quantity and price, made out in & form prepared for journalising or posting, without being a mere copy of the invoices. The invoices themselves are generally preserved, as important documents, by being pasted into a book made of coloured paper. The Sales-book, or as it might be called the Outward Invoice-book, might in like manner contain the exact particulars of quantity and price relating to goods sold, and prepared for journalising and posting, without being a mere copy of the invoices sent out with them; for, as a merchant receives invoices with goods bought, so he must give invoices with goods sold. The former book might then be called the Inward Invoice-book, to distinguish it from the latter.

As to the Journal kept by modern Double Entry, it has no longer any right to this title; it is used, as has been observed, as a companion and assistant to the Ledger, and therefore might be appropriately denominated the Sub-Ledger; but if a name were given to it which indicated the period that elapsed before making it up from the Subsidiary books, then it might be called Weck-book, Fortnight-book, or Month-book, according as time was found or appointed to make it up; but Day-book or Journal, in their original sense, it could not and ought not to be called. The verb to journalise-that is, to transfer entries from the subsidiary books into the Journal-would require to be changed accordingly, unless we chose to retain the term posting, when the application of sub to it would be necessary. For, as posting means transferring entries from the Journal into the Ledger, so sub-posting would mean transferring entries from the subsidiary books into the Journal or Sub-Ledger.

The Ledger, as before observed, is by far the most important book in a merchant's business, or indeed in any tradesman's business whatever. It contains, or ought to contain, an account of every transaction affecting business in any way whatever; it ought to be so lucidly and clearly kept that if brought into a court of law by any unforeseen accident, the judge, the commissioners of bankruptcy, or any other legal authority, would pronounce it a pattern for imitation, and compliment the owner of it on the occasion. It arranges every transaction in business

HISTORIC SKETCHES.-XIV.

HOW ENGLAND AND SCOTLAND BECAME ONE.-PART I. "WHILE an hundred Scots are left to resist, they will fight for the liberty that is dearer to them than life." Thus spoke the Scottish nation by the mouths of eight earls, thirty-one barons, and all the great officers of the Crown, assembled at Arbroath, in April, 1320, when they sent a letter to the Pope of Rome (John XXII.), in answer to his bull requiring them to yield obe dience to that English king (Edward II.) whoin they had driven with shame and confusion from Bannockburn. With words expressive of the same indomitable liberty have the Scottish people ever spoken, when it has been a question of their freedom, political, social, or religious; and may the day be far dis tant when they shall abate one iota of the high-mettled courage which enabled them thus to speak to the most powerful and most dreaded potentate at that time on the earth. Let us examine the circumstances under which the words abovementioned were spoken, and then trace out the history of the nation which spoke them, until it became blended in the history of its southern neighbour, England.

We have only to look at the earlier ballads of England and Scotland to see how continuous and bitter was formerly the hostility which existed between the two countries. The most spirit-stirring of them are those in which the feats of arms of favourite heroes on both sides are commemorated-with how much exaggeration on the one hand, and unfriendly depreciation on the other, it is not necessary to say. When international rancour, unmeaning as it was violent, ran high, and was handed down from father to son as a sacred flame which was never to be allowed to go out; when feuds were family property, and were cherished with as much tenderness as the family honour, it is only to be expected that some signs of them should find their way into the popular songs and ballads. And in effect the popular songs and ballads are full of such signs, of stories how this chief "drove a prey" into Northumberland, and of how "the stout Earl of Northumberland" returned the compliment by harrying the border with as many rough-riders as could be induced to bear the loose discipline of the northern wars. Who has not heard or read of Chevy Chase, of Otterbourn, of Adam Bell and Clynn of the Clough, of William of Cloudesley, and many more whose names are enshrined in the deathless ballads of their respective countries? These are all signs of the bygone times, of days which are happily past for ever: days of great trial and tribulation, but days also in which was nursed with steady care that spirit of bold courage and of fearless outspokenness which breathed in the words at the head of this article.

The two people contiguous, yet essentially distinct, it must needs have been that in barbarous times their essential distinc tiveness should be shown barbarously. Springing from different races, or at least from different branches of the same race, with scarcely anything in common except their form of government and their religion-and even here there was not perfect uniformity-there must have been frequent occasions on which the national feelings of hostility found vent. The histories of England and Scotland for many years are taken up with little