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correctly posted, as to the amount ters being used as marks of posting, thereof, but also if it be rightly and affixed to each account in the entered to the debit or credit of its day. book as it is posted ; it is only proper account. This examination necessary therefore to compare and differs from the modes that haie see that the letter a fixed 10 each heretofore been practised, as well entry in the day.book is the same in expedition as in the certain ac. as is prefixed to the same name in cusa y which attends the process ; the alphabet ; a difference here it being only necessary to cast up shews of course an error, or else it the columns through the ledger must be right. At the end of the debits and credits, according to year, or at any other time, when the examples given, and the persons balance their accounts, if amount of ihose columns, if right, ihere be no objection to the profis must agree with the columns in of the trade appearing in the the day-book for the same corres. books, the stock of goods on hand ponding space of time. These at prime cost may be entered in castings should take place once a the day-book, either the value in month, and, if the amounts do not one annount,
or the particulars, agree, the posting must then, but specified, as may be most expedia Rot else, be called over; and cni, and an account opened for it when the time, whether it be one, in the ledger, to the dcbit of (wo, thrce, or four months, that which it must be posted. The is allotted to cach column of the casting up of the leger tristiliso ledger, is explred, the amount of be completed, and when found ca cach column should be put at the agree with the day-book, and the bottom of the first page, and care amount placed at the bottom of ried forward to the bottom of the cach column, subtract the credits next; and so on to the end of the from the debies, and it will shew accounts; taking care that the the profit of the trade; unless the amount in the day-book, of each credits be the greater amount, month's transactions, be brought which will shew a loss. - In taking into one gross amount for the same off the balances of the ledger, one time. But, although this process rule must be observed, and it cana
that the ledger contains no he done wronzas you prow the whole contents of the day-book, occd, first soe the disturende bi. and neither more nor less, yet it is (Hern the whole agroinis of the not complete without the mode of credits and debits on cach pige for ascertaining if each entry be posted the year, with which he difference to its right account, which may be of the outstanding balances of the ascertained by the fo:lowing me. several accounts on each page musc. thod. I have laid down a rule exactly a; le's or the balances will that a lecter, which miy be used not beteken righi.. By this
meins alphaberically in any fim or shape every page will be proved as you that is agreeable, shall be afixed proceed, apl. the balances of con to each account in the ledger, and thousaid kdgers, on this plan, the same letter prefixed to the could not wouncu ily: be taken, names in the alphabet, these lei. o: wrongIpuriines, wherco; o ca
Account of an Improvement in Sea these motions. It is of the size of
Compasses; by Mr. B. R mus,f the common brass compassess the Pensacola.- From the Philosophical bottom of the brass box, instead of Transa itions of the American Phim being like a bowl, must be raised losophical Society.
into a liollow come, like the bot. THE common mariner's com. tom of a common glass bortle : the pass has always appeared to accu. vertex of the cone must be raised rate observers as an imperti & in. '80 high as to leave but one inch strument, but in nothing has it between the card and the glass; proved to be more defective than in the box must be of the ordinary its use in storms; the heaviest brass dep!h ; ard a quantity of lead must compasses row in use are by no be poured in the botom of the means to be relied on in a hollow box, round the base of the core ; or high sea. This is owing to the this secures it on the stile whereon box hanging in iwo brass rings, it traverses. confining it only to two motions, This stile is firmly fixed in the both vertical, and at right angies centre of a square wooden box, with each other; by which cons like the comincn compass, except finement of the box, upon any that it requires a thicker bottom, succussion, more especially, sudden The stile must be of brass, aboar ones, the card is always put into, six inches long, round, and of the too much agitation, and, before it thickness of one-third of an inch; can well recover itseif, another its head bluni, like the head of a jerk prevents its pointing to the sewing.thimble, but of a good pole ; nor is it an extraordinary polish : the stile must stand per. thing to see the card unskipped by pendicular. The inner vertex of the violence of the ship's pitching the core must also be well polished;
All these inconveniencies che vertical part of the remedied to the full, by giving ought to be thick enough to allow the box'a vertical motion at every of a well polished cavity, suff. degree and minute of the circle, cient to admit a short stile, pro. and compounding' these motions, ceeding from the centre of the card with a horizontal one, of the box,- wherron it traverses. The com. as well as of the card. By this un. pass I saw was so constructed; bee confined disposition of the box, I see no reason why the stile might the effects of the jerks on the card not proceed from the centre of the ate avoided, and it svill always vertex of the code, and so be re. very stealily point to the pole. ceived by the card the common Experience his taught me, that way. The needle must be a mag. the card not only is not in the netic bar, blunt, at each end; whe smallest degree affected by the glass and cover are put on in the hollow sea, but that, in all the vio. common way. lent shocks and whirlings the boxy A A compass of this kind was given can receive, the card lies as still as, by the captain of a Dutch man of if in a room unaffected by che least war to captain Barnaby of the motion.
Zephyr sloop, this gentleman gate Lately a compass, was invented it to me to examige, and was very and made in bolland, which has ali profuse- in his encomiums thereony
cu : sayings
ring, that in a very hard' gale, for nothing, provided he would cat nich lasted some days, there was
them up, to which he agreed. other compass of any service at He sent there six hundred and
indeed, io me it appears to thirty sheep, so that the experiment serve all the praise he gave it. was a very full and fair one. The
method he pursued he had heard of Script to cure the Complaint of the in Northumberland. As soon as je Water in Sheep.
the sheep had filled themselves with IT has been often temarked, how the turnips, he made his shepherd rile the disorders incident to sheep go amongst them and move them e even known in sheep countries. about. They voided in consequence he common shepherds keep pace a good deal of water. He did this ith the common farriers, and only for some days at stated intervals, bservey that the animals have als and sometimes made his shepherd nys died, mast die, a:d they cannot go amongst thein in the middle elp it.
of the night. By this method The following experiment there. they were never suffered to lie ore may be useful to the public, long and swell with what they had ommunicated to me by å tenant of eaten. The consequence of this nine.
proceeding was, that after eating A farmer near Kilham turned his up the whole of these fatal tur. lock of sheep into a field of turnips nips, he removed his six hundred he had hired, which were remark. and thirty sheep all in good conably strong and good. In a short dition, without the loss of a single time he lost about ¢wenty of them sheep. by the disorder called the Water. Two circumstances may fairly He grew so alarmed in
be deduced from the above experi. that he removed his sheep, and ment: The first, that the complaint would eat no more of the turnips, of the water, which frequently kills On this the owner of the land re. sheep when first put on to turnips, monstrated, and insisted on the cur. arises from their gorging themselves nips being eaten upon the ground. with this watry food, and then reAfter some little time and alterca.' maining without exercise to carry tion, the farmer brought back his off the beginning complaint: The fløck, and shortly after about six second, that this method may tend more died. On this he took his to prevent the disorder, at the final leave of the turnips, and said, small expence of a little trouble to "They killed sheep, and would have the shepherd. nothing more to do with them.", Should this method prove on . . The owner of the land had them trial as successful as the expériment publicly cried, but the turnips had gives me hope, the farmer will got so bad a name, that with no have many reasons to thank the little difficulty they were ler at man who tried it, and the public belf price. The next farmer sent will be obliged by the communicaa on his sheep, and in a short time" tion. lost about eight or ten, On this I have the honour to be, &c. second disaster the reputation of
EDWARD TOPHAM. the turnips was gone entirely, and Wold Cottage, near Driffield, my tenant had the offer of them
A shari Account of several Gardens den at Hammersmith has a good
near London; with Remarks or some green-house, with an high erected Particulars where in they excel or front to the south, whence the pri deficieni, upon a Viw of them roof falls backward. The house is in Docember, 1691.--From the well stored with greens of common Archæologia, Vol. XII.
kinds; but the queen not being
for curious plants or flowers, they M. HAMPTON Court Garden is were not of the most curious a large plat environed with an iron sorts of greens, and in the gar. palisade round about next the den there is little of value but park, laid all in walks, grass wall trees; though the gardener plais, and borders. Next to the there, Mons. Herman Van Guine, house, some dat and broad beds is a man of great skill and industry, are set with narrow rows of dwarf having raised great numbers of box, in figures' like lace patterns. orange and lemon trees by inocu. In one of the lesser gardens is a lation, with myrtles, Roman bayes, large green-house divided into se. and other
and other greens of pretty shapes, veral rooms, and all of them with which he has to dispose of. stoves under them, and fire to keep 4. Beddington Garden, at pre. à continual heat. In these there sent in the hands of the duke of are no orange or lemon trees, or Norfolk, but belonging to the fa. myriles, or any greens, but such mily of Carew, has in it the best tender foreign ones that need con- Orangery in England. The orange tinval warmth.
and lemon trees there grow in the 2. Kensington Gardens are not ground, and have done so near great, nor abounding with fine one hundred years, as the gardener, plants. The orange, lemon, myr. an aged man, said he believed. tles, and what oiher irees they had There are a great number of thes, ibere in summer, were all removed the house wherein they are being to Mr. London's and Mr. Wisė's above two hundred feet long; greenhouse, at Brompton-park, a they are most of them thirteen little mile from them. But the walks feet high, and very full of fruit, and grass are laid very fine, and the gardener not having taken 'they were digging up a plat of four off so many flowers this last summer or five acres to enlarge their garden. as usually others do. He said, he 3. The Queen Dowager's Gare gathered off them at least ten thousand oranges
this last year. The heir is a fair plat, with good walks both of the family being but five years airy and shady. There are six of of age, the trustees take care of the the greatest earthen pots that are orangery, and this year they built a any where else, being at least two new house over them. There are feet within over the edge ; but some myriles growing amor:g them, they stand abroad, and have no. but ihey look not well for want of thing in them but the tree holytrimming. The rest of the garden oke, an indifferent plant, which is all out of order, the orangery grows well enough in the ground. being the gardener's chief care; Their green-house is very well, but it is capable of being made one and their green-yard excels; but of the base gardens in England, the their greens were not so bright soil being very agreeable, and a clear and clean as farther off in the coun. silver stream running through it. try, as if they suffered something
5. Chelsea Physic Garden has from the smutty air of the town. great variety of plants, both in and 8. My lord Fauconberg's Gar. out of green Houses. Their peren. den, at Sutton Court, has se. hial green hedges and rows of dif. veral pleasant walks and apart. ferent coloured herbs are very pret- ments in it; but the upper garden ty, and so are their banks set with the house is too irregu. shades of herbs, in the Irish stick lar, and the bowling-green too way; but many plants of the garden little to be recommended. The were not in so good order as might green-house is very well made, but be expected, and as would have ill set. It is divided into three been answerable to other things in rooms; and very well furnished with it. After I had been there, I heard good greens ; but it is so placed, that Mr. Watts, the keeper of it, that the sun shines not on the was blamed for his neglect, and that plants in winter when they most he would be removed.
need its bcams, the dwelling6. My lord Ranelagli's Garden house standing betwixe the sun and being but lately made, the plants it. The maze or wilderness there are but smallbut the plats, bor. is very pretty, being all set with ders, and walks, are curiously greens, with a cypress arbour in the kept and elegantly designed, hav. middle, supported with a 'well. ing the advantage of opening into wrought timber frame ; of late it Chelsea College walks.' The kit. grows thin at the bottom, by their chen gardens there lie very fine, letting the fir-trees grow without with walks and seats, one of which, their reach unclipped. The inclobeing large and covered, was sure, wired in for white pheasants then under the hands of a curious and partridges, is a fine apartment, painter. The house there is very especially in the summer, when tine within, all the rooms being the bowers of Italian bayes are set wainscoted wiih Norway oak, and out, and the timber walks with all the chimnies adorned with carv. the vines on the side are very fine, ing, as in the council charober in when the blue pots are on the peChelsea College.
destals on the top of them, and so is 7. Arlington Garden, being now in the fish-pond with the greens at the hands of my lord of Devonshire, the head of it.