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COMPARATIVE ANATOMY.-I.

of different animals, it is found that they are not totally dis

similar structures. The first thing which strikes the student is INTRODUCTION-TERMS EMPLOYED IN CLASSIFICATION,

that a very large number of animals are constructed upon the The simple instructions given by Linné to all succeeding natu- same ground-plan—they differ only in the details of their ralists were “ Observe and compare.” This Swedish naturalist, structure. Now, the details of structure are often most appawhom we call Linnæus, assiduously followed his own maxim, and rent on the exterior, while the essential plan lies deeper. The became one of the greatest masters of the description, and the anatomist (i.e., dissector) will often reveal a similarity between largest contributor to the science of the classification, of living two animals which the zoologist would not suspect. If we take things whom the world has known.

two animals so utterly dissimilar in size, outward form, and All the higher animals are free, locomotive, well-defined indi- habits as the bat and the pig, and dissect them, we shall find viduals. Each has within the circumscribed limits of its body, that in the main they are alike. Not only is there a bony axis whether that body be of moderate dimensions or extremely composed of many joints in the interior of the body of each, minute, every organ which is requisite to self-existence and which supports the animal, gives origin to the muscles, and reproduction. The actions which the body has to perform in protects the nervous matter, but with few and slight exceptions order to carry on that orderly system of constructive change we find bone for bone, muscle for muscle, nerve for nerve, in which is always associated with life, are very numerous. To comparing each point of the internal structure of the two aniperform these actions, many complex organs are required; mals. Not only is the fore-limb of a dog built upon the same hence an animal is a very compact piece of machinery, no part plan as the arm of a man, but it is essentially more like it than of which can be dispensed with without crippling the whole. As it is to the hind-limb of the same animal. in a large factory every band, and wheel, and rod, from the The similarity of structure which is found throughout a very great piston to the little bobbin, has its separate office, the large number of animals is the first fact which strikes every adaptations to which have required thought and contrivance ; candid student of comparative anatomy. It is fortunate for the so there is no part of any animal which is not fitted to carry out study that this is the case. If every animal were built up on an some necessary function.

independent plan, no one could hope to gain a comprehensive The outward form of animals is often beautiful, and the study view of the structure of the animal kingdom ; nor would the of it instructive; but it is obvious that we cannot expect to study be so interesting, for the human mind delights in similiknow anything of the animal, considered as a machine, until we tudes and generalisations; moreover, on this likeness of structure have searched it throughout by cutting down to every internal all classification of animals depends. organ, and examining all the peculiarities of each. If we neglect In pursuing his study, the comparative anatomist finds that to do this, it is not only probable, but certain, that in the un. while a very large number of animals are constructed after the examined part we shall leave some secret of its life, some same pattern, this pattern does not run through the structure of admirable contrivance, some wonderful adaptation, unnoticed. all animals. He finds another multitude of animals which are This leads us to the conclusion that in order to acquire a know. built upon a plan common to them all, but this plan is quite ledge of living things we must use the knife. The microscope, different from that which characterises the first group. When the injecting syringe, and all the appliances of modern science, he has determined the number of these large groups, he finds may be used, but the knife or scalpel is indispensable, and the further that each species in one of these groups is not in the use of it has given a name to the science. The word anatomy same degree like or unlike every other of the same group. If is derived from the Greek ava (an'-a), through, and Toun (tom'-e), a, b, c, eto., represent a number of animals in a large group, he a cutting. In following the Linnean direction to observe in finds that o is not as like to a as b is to a, so that he can this realm of Nature, it was natural that the only means of ob- arrange them in something like order, placing one next to that servation should give its name to the science which sprung out to which it is most like, so as to show that though z be to a of the investigation. At first, however, the study was directed great extent unlike a, yet it is connected with it by the interupon one species only. If in more senses than one the proper mediate links. Our student also will find that each species is study of mankind is man, it was natural that at first the human not in the same degree like or unlike even its next door neighframe should have monopolised all the attention of scientific bour, as every other two next door neighbours are. In other dissectors. Hence the word anatomy was applied to the study words, there are gaps in the series, and very useful these gaps of the structure of the human species. As science advanced, are, because they enable us to split up the tens of thousands of other animals were examined in the same way, and the new species which belong to each group into natural sections. The study, as it always suggested a comparison with the results of great groups themselves are probably only caused by very wide the old, was called comparative anatomy.

gaps; and these groups are subdivided by less marked gaps Comparative anatomy is a study of all the parts of all the into smaller groups, and so on. The reader must always remem different kinds of bodies which are found in the animal kingdom, ber that the vast schome of animated nature is far more complex 80 far as structure is concerned. Strictly speaking, it treats of than any of these poor illustrations express, or else he will be the dead animal alone. It describes the machine when the misled by that which was intended to explain it. Perhaps tho motive power has ceased to act. Nevertheless, in examining best illustration of the relations of animals to one another is that the structure of a species is quite impossible, and very unde- of the richly-branched head of a large tree. In summer, when sirable, to exclude the idea of the function which the several the leafy covering presents an even surface to the eye, the conparts have to perform when animated with life. Thus the twin nection of the ultimate twigs is not apparent; but in winter we stadies of anatomy (or the structure of living beings) and of can see that a number of twigs spring from one little bough, a physiology are indissolubly connected, though distinct from one number of these boughs spring from a branch, and a number of another. The mechanist has to do with the several parts of the these branches may be traced down to where they diverge from engine while they are at rest, but every fitting is constructed the giant fork. with reference to motion. He cannot exclude the idea of motion It follows from this arrangement that a great many things while he is constructing his machine. He asks himself at every may be said about the structure of each animal in one group stage, Will it go ? will it do its work well ? The works of God which will be true of all in that group. A great many more cannot be constructed by man, and their simplest contrivances facts may be stated of the animals of a smaller group, and so can scarcely be imitated; but man can examine and analyse on. Now, these statements are the results of comparative them, and as he does so he will be continually asking himself, anatomy, and the only true grounds of classification. How does this structure act in the living animal ? and exclaim, The comparative anatomist has a most difficult task before as knowledge dawns upon him, How admirably is this organ him, and the collected wisdom of all comparative anatomists has constructed to do its work!

not saved them from many blunders; but every student of the The words comparative anatomy, however, suggest another science has this satisfaction: he knows that the classification truth--they suggest that living beings may be compared with which is being worked out is not an imaginary but a real one. one another. Every animal might be mado a study by itself, as The classification which unites animals into groups within man has been. The fact that man's frame has been the subject groups, grounded on their likeness more or less to one another, of thousands of books, and the object of millions of investiga- indicates a real and natural relationship in those which are tions, and still affords unsolved problems, shows that the study placed together. Whether this classification indicates a mated each species is almost anlimited. On comparing the bodies rial blood-relationship, or reveals the plan of the Almighty

SUB-KING-
DOM OR
BRANCH

CLASS.

ORDER

FAMILY.

COMMON GRNUS. SPECIES

XAXE.

Articulata Crustacea

Caridia

Snail

:

Creator, or both of these combined, no comparative anatomist right; and taking three familiar examples, we give the names of doubts that there is something absolute in nature which corre- the groups into which they fall, proceeding from the higher to sponds more or less closely to it, as we are more or less acute the lower grade. 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

Vertebrata Mammalia Pachydermata Solidungula Equus Caballus Horse study of comparative anatomy. Thus we can frame definitions

Decapoda

Crangon Vulgaris Shrimp of groups, but there is this difficulty in this treatment of the Mollusca Gasteropoda Pulmonifera Helicidæ Helix Aspersa Garden 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 thing to do, and may be defined to be that assemblage of ani

.

A species is the lowest grade with which we shall have any. creature from some ontlandish country is brought home which has some of the characters given in one definition and some that mals which are alike in every essential feature of structure, and are given in the other. Then the definitions

have to be re-framed any two of which (male and female) are capable of reproducing

their own kind in perpetuity. 80 as to include the new species on one side or other of the line of demarcation, or a new group made for its accommodation. the genus followed by that of the species : thus science names

When we wish to name a species we use two names, that of To avoid this result, it is perhaps better to take some one

the horse Equus caballus. animal of a group which has all the essential features of its

A genus is an assemblage of species; a family a number of group well developed, and describe it as a type, laying stress on description of those peculiarities which are the most widely all the grades, but his definitions are so vague as to be almost

genera, and so on. Professor Agassiz has endeavoured to define possessed by the members of the group. As a matter of fact, it will be found that an immense number of forms cluster closely worthless. We will not attempt to give definitions, because all around such a typical species, while those forms which lie

are open to objections, as indeed that which we have given to

What is essential to the student is to

define a species is. between two such types will be few and rare. This plan of describing types we shall endeavour to follow; but since the know that they rank one above the other, and are not used human mind longs for definitions because they are definite, we

indiscriminately. He will soon see how they are applied as he

gets to know more of the animal kingdom. can hardly escape sometimes giving them. The animal kingdom is the realm we have to explore. How not only the horse, but the ass, zebra, etc.; the family Soli

To carry out the example given :--The genus Equus includes is it bounded? The question involves us in the very difficulty dungula includes all animals which have a single consolidated to which we have just referred. The animal kingdom is cut off toe to each foot; the order Pachydermata includes not only the from the mineral kingdom by the fact that while a mineral horse family, but also the elephant family, the rhinoceros family, remains unchanged unless acted on by external forces, an animal is compelled to pass through a series of changes. But how shall the hog family, etc.; the class Mammalia includes not only the we distinguish an animal from a vegetable ? The answer which Pachydermata, but the Carnivora, Rodentia, etc., i.e., all brates ; would naturally suggest itself is : An animal moves and feels. and the sub-kingdom Vertebrata includes not only brutes, but Yes; but what is meant by movement and feeling ? Many

birds, reptiles, and fish.

Other intermediate grades are often used, but those we have animals are fixed, and grow up from the rocks beneath the ocean as plants do, and some plants possess not only motion given are the best established. With this explanation our way but locomotion, We cannot interrogate the lowest animals as

is cleared for our next lesson on general classification. to whether they feel, and if we are guided by appearances, the sensitive mimosa feels. The fact is, we cannot define, for what.

LESSONS IN LATIN.--XIV. ever the definition, some troublesome species of plant or animal obtrudes itself to disturb our distinction. We can, however,

ADVERBS. affirm many things about plants and animals which are generally In English, adverbs are formed from adjectives by the addition true of the one kingdom and exclusive of the other. Thus, of ly, thus swift, swift-ly. Similar is the manner in which the animals cannot exist on mineral substances alone, but most Romans formed their adverbs. The ordinary terminations of plants both can and do do so. Animals generally have an the Latin adverbs are e and ter; ter sometimes stands as žter. internal cavity to lodge their food while it is being dissolved To form an adverb, find the stem and add the terminations. and absorbed ; plants have no stomach. Most animals have a

Adverbs formed from adjectives or participles of the second denervous system, that is, a material by which the whole organism clension end in e. Adverbs formed from adjectives or participles is connected into a sentient individual, and which conveys voli- of the third declension, in ens and ans, end in ter. Adverbs tion through the frame; no plant has a nervous system. These formed from the other adjectives of the third declension, end contrasts between a typical animal and a typical plant must in iter. satisfy the reader. The lower groups in both kingdoms present You ought now to have no difficulty to know which are adjecspecies which it may be difficult to assign to their respective tives of the second, and which adjectives of the third declension. spheres ; but by keeping in mind the typical or ideal plant or But for your assistance I interpose a few remarks. Adjectives animal we shall usually be able to determine the position of follow the first, the second, and the third declension of nouns. every form which presents itself.

Adjectives which have the nominative singular in a, and genitive In the next lesson we shall give an outline of the classification singular in æ, follow the first declension. Adjectives which have of the animal kingdom, only giving its main features, and not the nominative singular in us or um, and genitive singular in descending into the minor divisions, and then take a type of follow the second declension. Adjectives which have the nomieach class, and describe it so as to bring out its peculiar charac- native singular in is, etc., and genitive singular in is, follow the teristics. The student will find it a great and material help, as third declension. There are no adjectives of the fourth or fifth he proceeds in his study of this subject, if he does not content declension. I add instances of himself merely with committing to memory the written description of various characteristics in the construction of animals,

ADVERBS FORMED FROM ADJECTIVES. but refers to the particular animal selected as an illustration, Clare, clearly, brightly; from clarus, 2, clear. and so fixes the truth in his mind by the aid of actual ex- Liběre, freely;

liber, 2, free. perience. With a view to enable the reader thus to verify the Pulchre, beautifully;

pulcher (pulchri), 2, beautiful. statements for himself, and to impress them intelligently on his Prudenter, prudently;

prudens (prudent), 3, pruden's memory, the types chosen will, so far as it is possible, be

Amanter, lovingly;

amans (amant), 3, loving. ordinary and familiar animals in each department.

Fortiter, bravely;

fortis (fort), 3, brave. It will prevent confusion in the mind of the reader not only of

Audaciter, daringly;

audax (audac), 3, daring. the following lessons, but of all books on this subject, if he Adverbs, liko adjectives, undergo comparison. Thas, clart, have a clear idea of the terms applied to the different grades of clearly, positive; clarius, more clearly, comparative; clarissime, the groups in classification. We give the principal names most clearly, superlative. Properly the comparative adverb is employod in the order of their importance, reading from left to the neuter gender singular number of the comparative adjective:

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se,

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thus, claras, clarior, clarius. The superlative is formed by the

Plural.

Cases. lst. conversion of us of the adjective into e : thus, optimus, best;

2nd.

3rd. N. aos, wo;

VOS, you, optime, in the best manner. Instances follow of

G. nostri, nostrum, of us; vestri, vestrum, of you ; sui, of them, themselves. ADVERBS IN THE THREE DEGREES OF COMPARISON.

D. nobis, to us ;

vobis, to you;

sibi, to themselces,
Ac. nos, us ;
vos, you;

themselves.
Positive.
Comparative.

Superlative.

Ab. nobis (a nobis), by us; vobis (a vobis),by you; se (a se) by then, thenLæte, joyfully; lætius, more joyfully ; lætissime, most joyfully.

selves. Docte, learnedly; doctius, more learnedly; doctissime, most learnedly Leriter, lightly; levius, more lightly; levissime, most lightly. Sui, sibi, etc., you see are the same in the plural as in the singnlar. Feliciter, happily; felicius, moro happily; felicissime, most happily. In pronouns, the vocative, when it exists, is generally the same Magnifice, splendidly; magnificentius, more magnificentissimo, most as the nominative. The preposition cum, with (governing the splendidly; splendidly.

ablative), is put after me, te, etc., and joined to them; as, mecum, Similiter, similarly; similius, more similarly; simillime,most similarly, with me; tecum, with thee : so, secum, with them, or with them These adverbs are irregular :

selves; nobiscum, with us; vobiscum, with you.
Positive.
Comparative.

Superlative.

In order to give emphasis, met is subjoined to all these forms, Bene, well; melius, better ; optime, best.

except tu, and the genitive plural of ego and tu; thus, egomet, Male, ill; pejus, worse ;

pessime, worst. temet, sibimet, nosmet, vosmet: tu takes te, as tute; se, for Multum, much; plus, more ;

plurimum, most. the sake of force, is doubled, as sese.

maxime, very greatly. Nostri and vestri differ in use from nostrum and vestrum. VOCABULARY.

Nostri is simply of us; nostrum is ours; nostrum denotes a Administro, 1, I acto Habito, 1, 1 dwoll, re. Que (stands after the class, and is used with partitives, that is, words which signity minister (E, R, ad- main (E. R. habita- word, thus, plusque), one, etc., of a class, as nemo nostrum, none of us, considered as minister). tion).

and.

a number or a class, and not an individual or individuals, . Edifico, 1, I build In dies, every day. Quotidie, daily.

VOCABULARY. (E. R. edifice). Laböro, 1, I labour. Rus, ruris, n., tho coun

Æquālis, -e, equal. Imperium, -i, n., a com- | Præceptor, vris, m., Atque, and. Nego, 1, I deny (E. R. try.

Apud, with, at home. mand, a government a preceptor, or inCivitas, -ätis, f., a city negation).

Scriptus,

um,
Apud se, with himself, (E. R, empire).

structor.
or state (E. R. civic, Occultus, -a, -um, hid- written.

master of himself. Impero,1 (with dative), Præceptum, i, n., a civil).

den (E. R. occult). Sedo, 1, 1 set down, com. Attente, adv., atten- I command (E. R. precept, a command. Cogito, 1, I think. Patiens, patient. pose.

imperial) tively).

Salutāris, -e, salutary, De, concerning. Periculum, i, n., a Sono, 1, I sound.

Canto, 1, I sing (E. R. Inter, prep. (with acc.), healthful. Dimico, I, I contend. danger (E. R. peril). Supero, 1, I overcomo

canticle).

between, among.

Semper, always. Græcia, -æ, f., Greece. Pugno, 1, I fight (E. R. (E. R, superior).

Clamo, 1, I cry out (E.R. Irātus, -a, -um, angry. Tractatio, -ōnis, f., a pugilist). Vito, 1, I avoid.

exclamation).

Ludo, 3, I play (E. R. handling, treatise EXERCISE 47.-LATIN-ENGLISH.

Disco, 3, I learn (E. R. illusory).

(E. R. to treat of). disciple).

Magister, -tri, m., a Veritas, -ātis, f., truth. 1. Milites fortiter pugnant. 2. Pugnantno fortiter milites ? 3.

Doleo, 2, I am in pain, teacher (E.R. master). Voco, 1, I coll (E. R. Nonne fortiter pugnant milites ? 4. Romani fortius quam hostes pug.

I grieve (E. R, dolor. Narro, 1, I relale (E. R. vocative). mant. 5. De Græcia magis atque magis cogito. 6. Nonne de patre ous).

narrative). tao multum cogitas ? 7. Literis magis atque magis quotidie expectamus. 8. Cupidissime adventum matris expectas. 9. Rus patrem

EXERCISE 49,-LATIN-ENGLISH. plus plusque in dies delectat. 10. Bene domum ædificas. 11. Ædifi.

1. Ego canto. 2. Tu clamas. 3. Amicus vocat. 4. Nos parrāmus. catne domum optime? 12. Literæ sunt pessime scripta. 13. Verba

5. Vos saltätis. 6. Fratres laborant. 7. Ego fleo. 8. Turides. 9. tua male sonant. 14. Servi de domino pessime cogitant. 15. Puellæ

Frater dolet. 10. Nos præceptores docēmus; vos discipuli discitis. patientius quam pueri laborant. 16. Oocultissima pericula difficillime

11. Ego ludo. 12. Tu discis. 13. Soror acu pingit. 14. Nos vitantur. 17, Difficile est Græcos superare.

18. Fortissime dimicant

scribimus. 15. Vos legitis. 16. Fratres pingunt. 17. Ego salio. Græci. 19. Seditio facilius quam bellum sedatur.

20. Civitas optime 18. Tu feris. 19. Puer dormit. 20. Nos magistri erudimus vos, O administratur, 21. Audaciter negat. 22. Urbem feliciter habitant discipuli. 21. Vos, boni discipuli, attente auditis præcepta nostra. cives.

22. Virtutes inter se æquales sunt. 23. Imperare sibi (one's seld maxiEXERCISE 48.-ENGLISH-LATIN,

mum est imperium. 24. Iratus non est apud se. 25. Tractatio liter1. Is the war easily composed ? 2. The war is composed with very

arum nobis est salutaris. 26. Veritas semper mihi grata est. great difficulty (superlative from difficilis). 3. He fights bravely. 4.

EXERCISE 50.-ENGLISH-LATIN. 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 1. I relate. 2. Thou dancest. 3. (Our) brother labours. 4. We spring is most eagerly hoped for by all boys and girls. 8. They hope sing. 5. You labour. 6. (Our) friends dance. 7. I, the teacher, for your letter daily more and more. 9. Bad words sound badly. 10. teach; you, O scholars, learn. 8. We grieve. 9. Thou paintest. 10. The soldiers contend more and more. 11. Hidden things are not easily | The young men strike. 11. We instructors do not try to teach you, avoided. 12. Mothers labour more patiently than daughters. 13. The O angry boys! 12. Good scholars ought (debeo) to command themselves. sedition is happily composed (that is, being put down). 14. He writes 13. To command one's self is a virtue. 14. It is difficult for (Dat.) a letter beautifully. 15. The Romans fight more bravely than the the angry man to command himself. 15. The angry are not masters of Greeks. 16. The country delights my mind very much. 17. Is thy themselves (apud se). 16. Command is always pleasant to thee.. 17. mind delighted much by the country? 18. Very much do I think of Is not command pleasant to us? 18. To ace, not to me, is truth my home (domus), my brothers, and my sisters. 19. The state is ad. pleasant. 19. Truth is salutary to thee, to me, to us, to all. ministered very ill by the Romans.

VOCABULARY.
PRONOUNS.

Acriter,valorously,ener- | Modus, -i, m., a node | Propter, prep. (with
The personal pronouns ego, I, and ta, thou, are declined

getically.

or manner (E, R. Acc.), on account according to the ensuing table. Strictly, the Latins have no

Cantus, •ūs, m., mood, modify).

of. song.

Nunquam, never. Proximus, -a, -1m, personal pronoun of the third person, he; that is, no pronoun Caput, -itis, n., a head. Obrēpu, 3, (with Dat.), nearest, nezt, a neigle which exactly corresponds to our he. Ille, which is often given Cives, -is, m., a citizen I creep upon.

bour. as such, signifies that person, and sui (no nominative) is a reflective (E. R. city), Par, paris, like (E. R. Reditus, -as, m., pronoun; that is, it has a reference to a subject preceding. As, De (with Abl.), of, con- pair, peer).

return. however, parts of sui agree with parts of the personal pronouns, cerning.

Parentes, -um, C., pa- Splendeo, 2, I shine it is inserted in this table of

Discordo, 1, I disagree. rents.

(E. R. splendid, re

Expěto,3,I desire, strive Per, p. (with Acc.), splendent).
THE PERSONAL OR SUBSTANTIVE PRONOUNS.

after.

through.

Vitium, i, n., vice, Singular.

Faveo, 2, I am favourable Porto, 1, I carry (E. R. faults. Cases. lst. 2nd.

a

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3rd.
to.

porter). N.

tu. thou. G. mei, of me;

EXERCISE 51.-LATIN-ENGLISH. tui, of thee;

sui, of him, himself. D. mihi, to me;

tibi, to thee;
sibi, to himself.

1. Obrēpunt vitia nobis nomine (under the name) virtutum. 2. Nos Ac. ne, me;

te, theo ;
se, himself.

favemus vobis, vos non favetis nobis. 3. Tu me amas, ego te amo. Ab, me (a me), by me: to (a te), by thee; se (a se), by himself. 4. Mihi mea vita, tibi tua cara est. 5. Virtus per se splendet semper.

ego, I;

6. Cantus nos delectat. 7. Parentes a nobis diliguntur. 8. O mi fili, tiam amittunt. 4. Humida est humus. 5. Nooet humus humida, Dunquam mihi pares! 6. Frater me et te amat. 10. Egomet mihi 6. Acuti dentes sunt leporibus. 7. Acutis dentibus edimus omnes, sum proximus. 11, Tute tibi imperas bene. 12. Virtus propter sese

8. Fortes sunt milites tui. 9. Fortegne sunt tui patris milites ? 10. colitur. 13. Suapte natură virtus expetitur. 14. Cives de suismet Credulá spe deluctantur. 11. Tauri cornua valida sunt. 12. Eximiæ capitibus dimicant. 15. Sapiens omnia sua secum portat. 16. Nos sunt regis virtutes. 13. Quam pulchra est porticus. 14. Sermonem vobiscum de patris reditu gaudemus. 17. Tu tecum pulchre pugnas. Latinum discere debes. 15. Ultimam horam expavescunt homines, 18. Deus tecum est. 19. Sæpe animus secum discordat. 20, Hostes 16. Valido agmine domus custoditur. 17. Avari vitantur. 18. Morosa nobiscum acriter pugnant. 21. Oratio tua tecum pugnat.

feminæ nunquam amantur. 19. Morosi sunt molesti. 20. Sempiterna

estne amicitia ? EXERCISE 52.- ENGLISH-LATIN.

21. Spes est sempiterna. 22. Quam tardi sunt gradus

tui! 23. Glacies lubrica est in hieme. 24. Nemo famein sitimque 1. I carry all mine (my things) with me. 2. Do wise men carry all diligit. 25. Quies avolat cito. 26. Commodus navibus est portus. 27. their property (all theirs) with them? 3. Thou lovest me, I love thee.

Timidi nunquam sunt securi. 28. Sermone patris esne contentus ? 4. Thy life is pleasant to me, my life is pleasant to thee. 5. Bad men

29. Potentem principem feriunt. 30. Caduci flores leguntur, 31. In always disagree with themselves. 6. The handling (pursuit) of letters itinere flores legit. 32. Græca lingua est pulchra. 33. Sæpe inveniuntur is very pleasant to us. 7. Men love themselves. 8. Do women love

tumida maria. 33. Exoptate sunt consolatio quiesque veræ amicitiæ. themselves ? 9. Bad men love themselves very badly. 10. Virtue is

31. Semper beatus est nemo, beautiful by (per) itself. 11. On account of thyself I love thee. 12. My native country is more pleasant to me than thice to thee.

EXERCISE 45.–LATIN-ENGLISH.

1. Nothing is more suited to the nature of man than benevolence. KEY TO EXERCISES IN LESSONS IN LATIN, XII. AND

2. Nothing is more lovely than virtue. 3. Light is swifter than sound. XIII. (Vol. I., pp. 358, 388.)

4. Nothing is better than wisdom. 5. Many men are more chattering EXERCISE 39.-LATIN-ENGLISH.

than swallows. 6. The poor are often more munificent than the rich. 1. Hope is uncertain and doubtful. 2. The power of hope is great 7. In adversity men are often more prudent than in prosperity. & in the minds of men.

The life of the richest is often very miserable. 3. Is not the power of hope great in thy mind ?

9. The pretence of love is worse than hatred, 10. Nothing is better than reason.

u. The sun 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 re

is greater than the earth. 12. The moon is less than the earth. 13. freshest the minds of wretched men with a sweet solace ! 7. By vain

The sage is the happiest of all men. 14. Homer is the most ancient

of all the Greek poets. hope we are often deceived. 8. Human affairs are often uncertain

15. Flattery is a very great evil. 16. The city and doubtful. 9. The condition of human affairs is doubtful. 10.

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. Thou oughtest to oppose virtue to adverse things ; i.e., thou oughtest to withstand adversity by virtue. 11. A wise man does not dread

18. Thy brothers are of all men the most given to evil speaking. 19.

In friendship, similarity of character has more power than relationship. 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.

20. Thy sister is more amiable than mine, EXERCISE 40.-ENGLISH-LATIN.

EXERCISE 46.-ENGLISH LATIN. 1. Spes vitæ incerta est. 2. Spos longæ vitæ est vana.

3. Spe

1. Nihil est pejus quam amoris simulatio. 2, Maximus est sol, 3. animum recreo. 4. Sapiens non facile in ærumpis afflictatur. 5. Sol major est quam luna, 4. Brevissima est hominum vita. 5. DivitFortium animos hominım afflictant adversæ res. 6. Fortium hominum issimi sæpe sunt infelicissimi. 6. Pauperrimi nonnunquam sunt felicisanimi adversis rebus afflictantur. 7. Spei solatio sapientis animus simi. 7. Labor est facillimus. 8. Meus labor facilior est quam tuus. recreatur. 8. Virtutem in vitæ ærumnis non amittere debemus. 9. 9. Mores hominum sunt dissimillimi 10. Rex est munificentissimus. Conditionis ærumnæ hominem afflictant. 10. Spem felicioris temporis 11. Pessimi non sæpe sunt felices. 12. Boni sunt felices. 13. amittit.

Optimi sunt felicissimi. 14. Felicissimus omnium est Deus. 15. OpEXERCISE 41.–LATIN-ENGLISH.

timi a pessimis nonnunquam contemnuntur, 16. Infirmissima est 1. The faithfulness of friendship refreshes the mind in the wretched.

amici mei valetudo. 17. Patris hortus pulcherrimus est. 18. Filii

hortus pulchrior est. 19. Difficillimus est labor. 20. Urbis muri sunt 2. The examples of true friendship are rare. pess of life.

3. To the

humillimni. fidelity of friends we owe (our) safety in adversity. 4. A true friend

21. Patriam Amant plurimi. 22. Nibil melius est quam

virtus. 23. Portus est celeberrimus. 24. Deus omnium est maximus, 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.

optimus et sapientissimus. 25. Lacedemoniorum mores erant simpli7.

cissimi. 26. Velocissimus est equus. 27. Corvi sunt nigerrimi. 28. An uncorrupted friend is rare in adversity. 8. He rests in the fidelity of (his) friends. 9. The coming of spring is sweet.

Pater tuus est benevolentissimus et munificentissimus. 29. Frater

10. The day flies quickly away. 11. Fair days are raro in spring. 12. He calls together

tuus domum pulcherrimam ædificat. 30. Pulcherrima domus ædificatur

a fratre tuo. the soldiers into the city on (an) appointed day. 13. On a fixed day,

31. Modestissime esse debent virgines. 32. Soror tha

34. my friends are called together into my house. 14. Sad are the days Similissima estne simia hominibus ?

modestior est quam frater. 33. Similis hominibus est simia. of the wretched.

35. Omnium animalium similis

sima hominibus est simin. 36. Nihil duloius est quam amicitia. 37. EXERCISE 42.- ENGLISH-LATIN.

Lacedemonii fortissimi erant. 38. Velocissima est lux. 39. Lux velo 1, Veri amici fidem servant in ærumnis vitæ. 2. Fides amicitiæ non cior est quam sonitus, est epes vana. 3. Rarumne exemplum est fides incorrupti amici ? 4, In adversis rebus portum debemus veris amicis. 5. Veræ amicitiæ solatium amicos convocat. 6. Cito avolant sereni dies. 7. Certă die

LESSONS IN BOOKKEEPING.-I. convocant duces agmina. 8. Constituta die milites a rege convocantur.

INTRODUCTION. 9. Cupide adventum veris expecto. 10. In vera rara est tristis dies. EXERCISE 43.-LATIN-ENGLISH.

BOOKKEEPING, as the word implies by its compound origin,

signifies the art of keeping a set of merchant's books or a set 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 that may be required, the debts owing to the merchant or the

of tradesman's books in such a manner as to show, at any time and thirst are troublesome. 6. The miser is never contented. 7. The king is powerful. 8. Thy step is slow. 9. The virtue of thy father tradesman; the debts which either owes ; the property which is remarkable. 10. The fountain is clear and cold. 11. The generals either possesses; and the amount of the gains or losses which have an illustrious name. 12. A limpid river delights all men. 13. either has made or experienced in business. More concisely, The stag has high horns. 14. The affair is great and unusual. 15. Commercial Bookkeeping may be defined as the art of arranging Here are vast marshes. 16. Credulous hope deceives boys. 17. Men the entries of mercantile transactions, in books adapted for the have a small day (short life). 18. No one is always happy. 19. The purpose, in such a systematic and orderly way, that a merchant ice is slippery. 20. The wooden bridge is guarded. 21. Not all soldiers are brave. 22. The magnificent portiooes are defended. 23. The har. may, at any period of the year, ascertain the actual worth of a bour is convenient. 24. We eat with sharp teeth. 25. The night is

trading concern. long and cold. 26. A good man is praised, a bad man is blamed. 27.

A correct statement, in business form, of any mercantile Old age is often morose (cross). 28. Unhoped-for safety comes. 29. transactions written in the proper book, or transferred from one The sea is vast, deep, swelling. 30. Much desired rest is easily lost. book to another, is called an Entry, bocanse it is then said to be 31. We learn Latin. 32. Dost thon not teach Greek ? 33. Barbarous inserted or Entered. nations are distant. 34. Timorous hares fly away. 35. The flower is The book into which the entries of all the transactions of any perishable. 36. The last hour is coming. 37. Riches are uncertain. trading concern are ultimately collected in a proper but abridged 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. period of the year, is called the Ledger, from the verb lego in

40. form, for the purpose of ascertaining its actual worth at any EXERCISE 44.--ENGLISH-LATIN.

Greek or Latin, to gather or collect. 1. Amantur fidi amici. 2. Sunt mihi magnæ divitiæ, or magna

When the entries of transactions in business are made only divitiæ sunt mihi, or magnæ divitiæ mihi sunt. 3. Expectatam amici. once in the Ledger, the books are said to be kept by Single Entry:

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when they are made twice in the Ledger, the books are said to corrode and ultimately destroy the vitals, so do these imperbe kept by Double Entry. Let us illustrate this by an example: ceptibly eat up the profit of a man's business. By Single Entry --Suppose a merchant, on the 12th of January, sells goods of your 'accounts current' are perhaps examined into most scrupathe value of £50 to a tradesman whose name is Thomas Simpson; lously, and upon being found correct, . Charges' and 'Interest' there would be, in the Ledger kept by Single Entry, only one are suffered to run off,' unnoticed in the Ledger, but are never entry of this transaction, to the following effect:

collected together into one account; and whether your CHARGES THOMAS SIMPSON Dr.

upon Personal Accounts amount to £50 or £500 per annum Jan. 12. To Goods

seems to be a matter of total indifference; all you seek, in order £50 0 0

to ascertain the state of your affairs, are your bala Dr. and This Entry, however, would have previously appeared in a Cr., with the stock of goods and cash on hand; and, should you book called the Journal or Day-book; and it is brought into the have omitted any amount in the posting (carrying the entries Ledger as its final resting-place. Now, in the Ledger kept by from the Journal or Day-book into the Ledger), you possess not Double Entry, the same entry would be made twice in the the slightest means of discovering such an omission unless you Ledger, but in very different forms. It would appear FIRST in happen to recollect the transaction, or that you fall into the the Ledger exactly as it does in the preceding instance; but hands of an HONEST MAN, who informs you of it.” it would appear a SECOND TIME in the Ledger in the following In every mercantile house of business there ought to be at

least four books kept for the purpose of properly recording the

entries of the mercantile transactions of the concern; these are Jan. 12. By Thomas Simpson

£50 0 0 the Day-book, the Cash-book, the Bill-book, and the Ledger. Here we must inform some of our students that Dr. means If the books be kept on the principles of Single Entry, these Debtor, and Cr. means Creditor. The reason why these words four books are, in general, sufficient to effect the common are used in the preceding entries is plain : when a tradesman purposes of Bookkeeping ; but with these only, the merchant buys goods on Credit, he becomes a Debtor to the merchant of can seldom or ever ascertain the state of his affairs without whom he bought then; and when a merchant sells goods on constant reference to the value and quantity of goods actually Credit, he becomes a Creditor by the tradesman to whom he sold in his possession. In such cases, it the business be very extenthem.

sive, it is necessary to keep a Stock or Warehouse-book, an In the second entry of the preceding transaction in the Ledger, Invoice-book, a Sales-book, and various other books, which take which is peculiar to the system of Double Entry, there is an their names from the nature of the business pursued, or from elegant fiction adopted-viz., that of making the goods the the particular kind of goods of which it is necessary to keep an Creditor instead of the MERCHANT: thus a merchant's name is account. If the books be kept on the principles of Double never entered in his own books, either as Debtor or Creditor; for Entry, then an important book, not yet mentioned, becomes an when he buys goods on credit he makes the Goods Account indispensable requisite; this book is called the Journal, and this appear as the Debtor to the Person of whom he buys them; and name, as its origin implies (being derived from the French, jour, be makes the person of whom he buys them appear as the a day), has exactly the same meaning as Day-book. The use of Creditor by the Goods Account. In like manner, when he sells a Journal, however, is very different from that of a Day-book, goods on credit, he makes the person to whom he sells them or, as it is sometimes called, a Waste-book. The Journal, in appear as the Debtor to the Goods Account, and he makes the Double Entry, is the assistant and companion of the Ledger; Goods Account appear as the Creditor by the person to whom he into it are collected all the entries of the different transactions sells them.

of the business, however numerous they may be ; and in it In keeping books by Single Entry this fiction cannot be they are methodically arranged for the purpose of being posted adopted; for the Ledger, in this system, contains only Personal (entered) into the Ledger. The entries in the Journal are, of Accounts—that is, the accounts in the names of the persons course, collected from all the different books kept in the conwith whom the merchant transacts business. In the books of cern, commonly called the Subsidiary Books, whether they be many persons who use Single Entry, such as tradesmen, shop- few or many, in order that, by this means, every transaction keepers, etc., the names of those persons only who are Debtors in may appear and have its proper place in the Ledger. According the business are entered in the Ledger, and the names of those to the old Italian method of bookkeeping, so called because it who are Creditors are left out, on the supposition that there is was first practised in the mercantile states of Italy, every transno need to keep the Creditors' accounts, seeing that they will be action in business, whether of purchase or sales, whether of cast sure to take care of their own affairs. But this system cannot or bills, whether of interest or discount, whether of barter, or be called Bookkeeping, according to our definition, because it is exchange, whether of gain or loss,--all was entered first in the utterly impossible, from the state of the Ledger, to arrive at a Waste-book, as a sort of original Memorandum-book, without knowledge of the tradesman's affairs. Such a system, at best, order or system; from this book the entries were then taken, can only be called Semi-bookkeeping. In the case of those who and classified and arranged in the Journal from time to time, as employ Single Entry, and who keep Personal Accounts both of the bookkeeper could find opportunity; the same entries were Debtors and Creditors, there is of course a better view of the again taken from the Journal and posted into the Ledger--that actual state of business kept in the Ledger ; but still there is is, they were then finally arranged and collected under the no proper record kept of many transactions connected with the different heads of Dr. and Cr. to which they properly belonged, purchase and sale of goods, such as the gain or loss made by so that all the transactions with each customer, tradesman, these transactions, their settlement by cash or bills, the discount merchant, or other individual, were distinctly and clearly seen. or interest allowed on some transactions, the charges and ex

at one view. penses of the business, and various other items of very consider

It is to the Italians, therefore, that we originally owe the able importance in the management of a tradesman's affairs. system of keeping books by Double Entry; and it is to them that While treating of this difference between Single and Double

we owe the elegant fiction of personifying Cash, Stock, Goods, Entry, we cannot but cite the opinion of a very good authority, Bills, Merchandise, Adventures, Profit and Loss, etc., so as to George Jackson, Accountant :-“ The system of bookkeeping give them “ a local habitation and a name” in the Ledger; thus by Double Entry is one of consummate beauty; every debit making them a counterpart to the real persons with whom a amount having its corresponding credit; and every Dead* merchant transacts business; and thus dividing his Assets and account exhibiting either profit, loss, or stock in hand. Per. Liabilities under distinct heads, so that a proper account can be sonal Accounts : these are Debited (made Debtor) to goods, cash, kept of each without confusion, and his real or ac aal worth charges, commission, and for everything we give out; and periodically ascertained. The Italian method looks very simple Credited for what we receive in goods, cash, charges, etc. Single and beautiful at first sight, and it would seem to be preferable Entry (according to the common method of keeping books by to our multifarious modern improvements in Bookkeeping, by Single Entry) has effected the ruin of thousands, simply from which separate books and accounts are multiplied, and the labour the neglect of duly collecting the various charges that appear of keeping them apparently increased; but this is not the case, upon the face of the Personal Accounts. As cancerous sores it being found that subdivision and distinct separation in books

and accounts lead to accuracy, punctuality, and readiness, and • Dead is another name for fictitious or nominal accounts ; such as afford the best means of avoiding error, of checking errors when Goods Account, Cash Account, etc,

they occur, and of not only ascertaining at once the particular

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