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would of itself have been sufficient work. It would also be desirable, to have occupied the full attention that no paper should be published of many societies. The perkection by the Board, until it has been to which the manufacturing of bar. before it is printed, circulated ley Hour has been carried under the among all those who are likely to auspices of this institution, is a correct and improve it, and thas discovery of great importance, as it brought to some degree of perfec. is thus ascertained, that from the tion previous to its publication peal of pearl or pot barley, bread Agriculture, though often ceared may be made in taste and colour, of, has hitherto never been dis. and probably in nourishment, little cussed ; and it can never be muck inferior to ihat of wheaten flour; improved, until inforination rc, and that in the proportion of at specting it has been collected from least one-third, such meal may be all quarters, has been afterwards mixed with the produce of wheat, thoroughly canvassed, and has so as hardly to be distinguished. ultimately beea condensed, . ani A very general correspondence has systematized. Such, however, has been established, for the purpose been the great number of commu. of ascertaining the price of stock, nications transmitted to the Board both lean and fattened. Experi. upon various important subjects, ments on a great scale, under the in particular, farm buildings, cotdirection of that abie chymist, Dr. tages, and the state of the poor, Fordyce, are now carrying on at embankments, roads, the construce Gubbins, Hertfordshire, the seat tion of mills, and of hand-mills in

. , of Mr. Hunter, for the purpose of particular; together with a varie. ascertaining the principles of vege. ty of in eresting papers respecting tation and the effects of manures; the agriculture of foreign countries and steps are now taking, in order that the Board has resolved to to procure such information re. print a specimen of those paper specting the various sorts of live in oile volume quarto, in order to stock in the kingdom, as willena. ascertain the opinion of the public ble us to give, in the course of respecting that node of laying benext year, complete information to fore it the papers we have received, the public upon that important in addition to the county reports subject.

now publishing I have ever considered it to be The business gone through by the a vise principle for the Board to Board of Agriculture is certainly adopt, not to. print books for re. more than could possibly be ex ference, but books for use; not peeted from an institution possessed massy volumes on a variety of dif. of such limited powers, and of so ferent subjects, beyond the income confined an income. The time, of the generality of the people to however, it is to be hoped, is not purchase, or their time to peruse; far distant, when it will ise put on but, if possible, distinct publicae a better and more respectable foot. tions, each of them on one article, ing ;-when the superior importexclusively of every other, avoid. ancer of such, inquiries, the su. ing the intermixture of various perior value of agricultural re. topics, and distries in the same squrtgs, and dreadful expence, and

fatal

tal consequer.ces occasioned by but who will be the most anxious neis deficiency; will be so clearly to remain in peace, for securing the scertained as sot to be a subject national interests. f doubt to the weakest understand. I cannot conclude without ex, ng For the purpose of effeciing pressing my best acknowledgements o desirable an object, I propose for the assistance. I have received separing, in the course of the en. from so many respectable members, aing recess, for the consideration in carrying on the business of this fihe Board, and if it should liave institution. By their exertions, I he good fortune of meeting with trust, it will be brought to such a their approbation, to be laid before state, that from its establishment his majesty and both houses of par, will be dated, not only the imliament, a general report on the provement and internal prosperity agricuicural state of Scotland, and of our own country, but much the means of its improvement. of the comforis enjoyed in future That work will probably explain, times by society in general. Perin a satisfactory manner, the sound. mit me to add, that when the Board ness of that political ma im, that re-assembles, each of us will, I the prosperity of a country ought hope, bring some proof of his zeal to be founded on a spirit of inter for the cause, by the additional in, nal improvement; and that a single formation we shall respectively fur, additional acre cultivated at home nish. He who augments the stores is more traly valuable, than the of useful knowledge already accu, most extensive possessions acquired mulated, whilst he secures to him abroad, at an enormous expense self the most satisfactory sources of , of treasure and of blool, and re- enjoyment, promotes at the same tained with difficulty and danger. time, in the most effectual manner, To that important subject, when the happiness of others. hostilities are brought to a conclu. sign, I trust that the attention of this country will be directed. For. On the use of Rice, by Thomas Bar tunately, by the exertions of the Board of Agriculiure, when peace

unrd, Esq. Treasurer to the Founda

ling Hospital. is happily restored, the internal state of this kingdom will be suf- IN ihe beginning of last sum. ficiently ascertained, and we shall mer, when every individual attenbe able to judge, what are the tion was directed to the saving of fictest steps to be taken, in order flour, one of the first measures a. to make the utmost of our domestic dopted with that.view in the Found. resources. To that period I look ling hospital was, to substitute up with much anxiety. If Europe rice-puddings for those of four, once more breaches in pace, and is which, by the table of diet, were governed by wise counsellors, the used for the children's dinner twice contest among nations naturally a week; and the result of the exa? will be, nor who will feel the periment proved, that one poand of greatest eagerness to rush again into rice would, in point of nutriment, the horrors of wat, ondes the pre, supply the place of eight pounds of rence of promoting Awtional glory, flour, The four.puddings for

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each day had consisted of 1681b. bread. Boil a quarter of a pound of four, 14 ib. of suer, and 14 gal. of rice till it is soft; then put it on lons of milk, and cost 31. 25. zd. the back part of a sieve co drain it, The rice puddings, substituted in and, when it is cold, mix it with their place, were made of 211h. of three-quarters of a pound of Hous, a sice, 16 lb. of raisins, and 14 gal. tea-cup full of yeast, a tea cup kons of milk, and cost il. gs. 2d. full of milk, and a small table. being not quite half the experc: of spoon full of sait. Let it stand the flour-puddings. The 2uib. of for three hours; then knead it up, rice was found to produce the and roll it up in about a handful same quantity of food, as the 168 ib. of flour, so as to make the outside of flour; but being more lik.d by dry enough to pur into the oven. the children, the quantity of rice About an hour and a quarter will has since been increased to 241

Alb. bake it, and it will produce one The increase that rice acquires pound fourteen ounces of very by being baked with milk, may be good white bread. The loaves ascertained by baking in a common should be small, not larger than pan, without any previous prepara. what is above-mentioned. tion, eight ounces of rice, four should not be ate till it is two days ounces of raisins, and two ounces old. of brown sugar, with two quarts N. B. The draining of the rice of milk, which, at the expense of will supply the place of starch for about nine-pence, will produce common articles. four pounds and a half weight of In addition to the above, it is to solid, nutritious, and pleasant be observed, that with a little food.

bacon and seasoning, or any other To shew, however, that the in. meat, or with cheese, it "stewa's crease of bulk and weight is not down into a cheap and savoury merely, though partly', owing to dish, and that there is hardly any the milk, bui chiefly to the nutri. preparation of baked or -boiled tious quality of rice,--take a quare meat in which rice is not an ecol fer of a pound of plain rice, and tie nomical and useful ingredient. it up in a bag, o loose as to be The preceding calculations were capable of holding about five times made when rice was at a higher that quantity, and buil is, it will price than at present. It will proa produce above a pound of solid babiy be much ch apei, as large rice: food;. which, however easy quantities of rice are expected. the cookery, will, if catcn with The nutritious quality of rice is either or savoury sauce, attended with this beneñt, that je make a good palatable puduing. is a food upon which hard work

If to the quarter of a pound of can be done. It contains a great rice is added an egg, a pint of deal of nutriment in a small coma milk, a little sugar and nutmeg, it pass, and does not pass quickly off will make a better pudding than is the stomach, as some other of the made with either four or bread. substitutes for wheat-furdo; bot Obrerve, that it is orly to the is bracing and strengthening, and boiled pudding the egg should be consequently very useful and proadded.

per for, the laborious part of the · Rice is also a good ingredient in community.

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Specificati in of the Parent granted to and the page of the ledger. The Mr. Edward Thomas Jones, of the ledger must be ruled with three, City of Bristol, Acc-mprant; for his four, five, or seven, columns on Meihodcr

cr Plan for detecting Errors each page, as may be most agree. in Accounts of all kinds (called the able for receiving the amounts of English System of Book-keeping), the different transactions entered whereby such Accounts will be kept in the day-book ; and the process and adjusted in a much more regular for using these books, or making and concise manner than by any up books of accounts on this plan, oibir meibid hitherto knozun. is as follows.

When a person enTO all to whom these presents ters into trade, whether by himself shall come, &c. Now know ye,

or with copartners, he must have that, in compliance with the said an account opened with himself in proviso, I the said Edward Thomas the ledger; entering first in the Jones, do hereby declare, that my day-book, and then to the credit said invention is described in man. of his account in the ledger, the ner following; that is to say, the amount of the properly he advances English system of book-keeping re- into trade; the account may be quires three books, called a day. headed either with his name only, book or journal, an alphabet, and

or else called his stock account. a ledger, which must be ruled after If you buy goods, give the person the following described method, credit of whom you purchase: viz. the day-book to have three when you sell goods, debit th: percolumns on each page, for receiving son to whom said goods are solide the amount of the transactions; If you pay money, debit the person pne column of which to receive the to whom paid, not only for what amount of the debits and credits, you pay, but also for any discount one column to receive the debits or abatement he may allow, and only, and one column to receive give the cashier credit for the neat the credits only; or it may be amount paid. If you receive inoruled with only two columns on each ney', credit the person

of whom you page, one column to receive the receive it, noi only for what he amount of the debirs, and one cn. pays, but also for any discount luinn to receive the amount of or abatement you may allow, and the creüits. There must also be, debit the cashier for the neat on each page of the day-book, amount received; taking care ia four orher columns ruled, two on these entries to have nothing mys. the left side, next the amount of terious or obscure, but merely a the debits, and two on the right plain narrative of the fact, intro. side, the amount of the ducing not one single useless word; credits, for receiving the letter or and avoiding every technical term mark of posting, and the page of or phrase, except the words debit the ledger to which cach amount ani credit, which are full and com. is to be posted. The alphabet prehensive, and the only terms need not be ruled at all, but must that sre applicable to every transcoutain the name of every account action, and may be affixed to every. in the ledger, the letter that is cairy. But, 25 a hurry of hea aanexed to it as a mark of posting, siness will soinetines take place in

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almost every counting-house, which made in the day-book; affixing to may cause the entries to be maite each account a letter, which is to to ihe debit insecad of the credit of be used as a mark of pósting. The an account in the day.book, and person's name, place of abodeg to the credit instead of the debic,' and the folio of the ledger, must I have endeavoured, as much as then be entered in the alphabet, possible, to counteract the evil, by with the same letter prefixed to having only one column for receive each name as is affixed to the ac: ing the amount of every transaction, count in the ledger. Next the whether debits or credits, at the page of the ledger on which each instant of making the entry ; and, account is opened, (and which for the convenience of separating will be seen in the alphabet), must the debits from the credits, previ. be affixed to each amount in the ous tu posting, which is necessary day-book, in the column for that to prevent confusion and perplexi. purpose. The date and amount of ty, I have two other columns on each debit must then be posted in the same page; that on the left the columns for receiving it in the side into which the amount of eve ledger, on the left or debit side of ry debit must be carefully entered, that account to which it relates ; and that on the right for the a. entering, as a mark of posting in mount of the credits; which cos the day. book, against each amount, lumns must be cast op once the same letter that is affixed to month. The column of debits and the account in the ledger, to oredits of itself forming ore a. which said amount may be posted. mount ; the column for the debits Observing that the debits of Janu. producing a second amount ; and ary, February, and March, &c. the column of crediis a third a. must be posted into the column for mount; which second and third those months in the ledger, and amounts, added together, must the credits must also be posted in exactly agree with the first amount, like manner, tilling up each ac. or the work is not done right. By count in centre, at the expiration this means the man of business of every month, with the whole may obtain monthly such a ştate. amount of the month's cransactions; ment of his affairs as will shew how thus having, in a small space, much he owes for that month, and the whole statement of each per. how much is owing to him; and son's account for the year; in the the debits being added together columns to the right and left the for any given time, with the va. amount separately of each transac. lue of the stock of goods on hand, tion, and in the centre a monthly will, when ihe amount of the cre- statement, Having described the dits is subsıracted therefrom, shew process of this method of book. the profits of the trade. I shall keeping, I shall shew how to ex. row proceed to the process of post. amine books kept by this method, ing; which begins with opening so as to ascertain, to an absolute

account in the ledger with certainty, if the ledger be a true every person to whose debit or representation of the day-book; iv) credit ibere bas been an entry not only if each transaction be

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