ページの画像
PDF
ePub

1031685
101'5

20 3

will be apparent. Sulphuretted hydrogen liquefies under pres Or the discount may be found independently, as follows :sure of 17 atmospheres.

Find the interest on £100 for the given time, at the given METALS PRECIPITATED BY SULPHURETTED HYDROGEN.

rate per cent. Multiply the given amount by this interest, and

divide by the number formed by adding this interest to £100. In an acid solution.

Bismuth, the precipitate is Brown. Arsenic, the precipitate is Yellow. Cadmium

Yellow

This will be seen at once, by stating it in the form of a Rule Antimony

Orange. In a solution neutralised by am- of Three question. Gold „Black Brown. monia.

We will take a particular case. Platinum

Iron the precipitate is Black. EXAMPLE.Find the discount upon £1031 178., due six Tin Brown or Yellow. Uranium

„Black Brown. months hence, at 3 per cent. (The above precipitates dissolve in Chromium*

Green. ammonia sulphide.)

In 6 months £100 would amount to £101; at 3 per cent.
Aluminium *

Colourless.
Silver the precipitate is Black. Cobalt

Black,

Hence £1) is the discount on £101; due 6 months hence.
Mercury
Manganese

Therefore at the same rate per cent., and for the same time, we

Flesh Red.
Lead

shall have-as £101: £1; : : £1031 178.
Nickel
Black,

300-535 Copper

Zinc
White. The result is £1:5 x

= £15 58, very nearly. The Persulphide of Hydrogen (Symbol, HS«). — The cxact

BILLS, ETC. amount of sulphur in this compound has not been determined; it is obtained by acting on calcium persulphide (CaS, ) with hydro

15. In commercial transactions, when one man engages to pay chloric acid. It is a yellow oily liquid, and possesses bleaching another a certain sum of money at the expiration of a certain properties.

time, a document is drawn up, according to an established form, upon a piece of paper, to which a government stamp of a certain

value is affixed. The value of the stamp varies according to the LESSONS IN ARITHMETIC.--XXXVII. amount of the debt, and tables of these stamps are given in DISCOUNT.

most of our almanacks and pocket-books. Such a document is

called a Bill. 11. Discount is the abatement made from a debt in consideration of its being paid before it is due.

A bill may be either what is called a Promissory Note, which If A owes B a sum of money (£500 suppose) which is to be

contains a promise on the part of the undersigned to pay the paid at the end of a given time (say six months), and instead of money at the end of a certain time; or it may be a Draft, which waiting until the six months have expired, discharges the debt also sometimes called a Bill of Exchange,

contains a request or order to the debtor to pay. A draft is now, it is evident that he ought not to pay the whole amount

We give the forms of both kinds :of the debt; for B could put out the £500 to interest, and then, at the expiration of the six months, he would be in possession not

FORM OF A PROMISSORY NOTE. only of the £500, but also of the interest on £500 for that time. In order that the transaction may be strictly equitable, it is

£783 12s. 6d. sterling. plain that A ought to pay B such a sum as, put out to interest,

London, Oct. 5, 1862

Six months after date I promise to pay to Mr. Henry Jenkins, would amount in six months to £500. The sum so paid is, for

or Order, the sum of seven hundred and eighty-three pounds an evident reason, called the present worth of the debt; and the

twelve shillings and sixpence sterling, value received. interest upon it which added to it makes up the amount of the

WILLIAM JOHNSOX. debt, is the true discount.

The true discount, then, is the interest of the present worth for FORM OF A DRAFT, BILL OF EXCHANGE, OR ACCEPTANCE. the time the debt has to run; or, what is the same thing, it is the difference between the amount of the debt and its present worth. £783 125. 6d, sterling. 12. In mercantile transactions, where short periods of time

London, Oct. 5, 1862. are concerned, it is customary to deduct from the amount due

Six months after date, pay to my Order seven hundred and the interest upon the amount, and not the interest upon the

eighty-three pounds twelve shillings and sixpence sterling, value

received. present worth. This mode of reckoning is manifestly inaccurate, and it is for this reason that we have used the expression true

Mr. William Johnson,

HENRY JENKINS. discount, meaning thereby to distinguish it from the ordinary Accepted, payable at Messrs. Smith, Payne, Smith, and Co., discount of commerce.

London. The discount upon £105, due one year hence, at 5 per cent.,

WILLIAM JOHNSON, is £5, because in 12 months £100 would amount to £105. The interest on £105, however, is £5 5s, at the same rate.

The above are two different forms by which William Johnson N.B.-Observe that the difference between the interest and places himself under the obligation to pay £783 12s. 6d. to the true discount is the interest upon the true discount for the Henry Jenkins at the end of six months. given time.

The draft is called an Acceptance, after William Johnson has 13. To find the present worth of a given sum at a given rate what is called " accepted” the bill--that is, written across it per cent., due at the expiration of a given time.

“Accepted,” etc., and signed his name. The acceptance (placed, This is exactly the same question as that explained in Art. 7 in the above example, for convenience at the foot of the bill) (Vol. II., page 403), viz., to find what principal will with its is written across it by the Drawee. The person who makes out interest amount to the given sum in the given time at the given the bill (in this case Henry Jenkins) is called the Drawer. William rate per cent.

Johnson, upon whom the bill is drawn, is called the Draute, EXAMPLE.—Find the present worth of £6812 178., due until he has accepted it, and then he is called the Acceptor. 12 years 4 months hence, at 74 per cent.

Sometimes the bill is made out to be paid to a particular person, By the rule (see Art. 7) we have (since the interest of £100 who is called the Payee. at 75 per cent. for 12 years is £74 x 12, or £195, i.e., £92 10s. 16. Such bills, before they become due, are passed about x (£6812 17s.) as the required answer.

from hand to hand instead of money. The person in possession 1924

of the bill at any time is called the Holder, and when he pays it £6812 178. = £6812-85. Therefore present worth is fi * £681,285 £229344, which, when away to another person, he writes his name on the back, which reduced, gives £3,539 28. 103d.

is called endorsing the bill. The acceptor is always liable to the The discount upon £6812 178., being the difference between that holder, who can also recover from the drawer and endorser, sum and £3539 2s. 1094., is £3273 14s. 1 d.

This transference of a bill from one hand to the other is called 14. To find the DISCOUNT upon a given sum, due at the negotiating the bill. expiration of a given time, at a given rate per cent.

It is evident from what we have said about discount that the This may be done by finding the present worth, as in the last value of such a bill continually increases, up to the time at article, and then subtracting it from the amount.

which the debt is payable, the present worth being manifestly

greater the shorter the time it has to run. These are not precipitated as sulphides. The rest of the metals Suppose I take such a bill for £500 to a banker three month form sulphides soluble in water, and therefore do not give precipitates. before it is due, and ask him to give me money for it; he will

100

offer to " discount” it at so much (say 8) per cent. This means LESSONS IN BOTANY.-XXVII.
that he will give me £490 for itthat is, £500 less the interest
for three months at 8 per cent. Now if the banker can borrow

SECTION LX-JASMINACEÆ. money at a less rate than 8 per cent. (say 5 per cent.) he can at once borrow £490 at 5 per cent. This would amount in three monopetalous, saucer-shaped, five to eight partite ; stamens two,

Characteristics : Calyx free; corolla hypogynous, regular, monthe only to £496 2s. 6d. He would thus be a gainer of inserted upon the tube of the corolla; ovary two celled, uni. or 23 178. 6d. by the transaction. It is on this principle of discounting a bill at a higher rate of sule; seeds erect, dicotyledonous, exalbuminous.

bi-ovulate; ovules collateral, ascendant; fruit a berry or capinterest than that at which money can be borrowed, that bankers

The members of the family Jasminaceæ are usually trees and bill-discounters make their profits. 17. In calculating the day upon which a bill becomes due, stipules ; flowers complete; calyx persistent; corolla imbricated

or shrubs, often climbing, leaves ordinarily opposite, without a certain number of days, which varies in different countries, in æstivation ; anthers attached by their bases ; albumen at called Days of Grace, are added to the time specified. In Great first abundant, but towards maturity reduced to a very fine Britain, three days is the time allowed. Calendar months are

membrane; radicle inferior. always reckoned. Thus, a bill drawn on Feb. 15th at three

The Jasminaceæ are nearly allied to the Oleacex, from which months becomes actually due on May 18th. If a bill be drawn on the 29th, 30th, or 31st of a month, and the month in which such as the number of their sepals and petals, the æstivation

they, however, differ in certain well-marked characteristics, it becomes due (not reckoning the days of grace) does not contain 29, 30, or 31 days, as the case may be, then the last day the erect seeds, and albumen almost absorbed.

of their corolla, the ascendant ovules, the endocarp never hard, of the month is taken, and the three days of grace added.

The principal region of this natural family is tropical Asia ; Thus a bill drawn on Jan. 31st at three months would (without the days of grace) be due on April 30th, and therefore would region. The greater number of the Jasminaceæ possess a

a few species, however, are indigenous to the Mediterranean be actually due on May 3rd.

volatile oil in the tissue of their corolla, not obtainable by EXERCISE 57.-EXAMPLES IN DISCOUNT, ETC.

distillation. The so-called oil of jasmine is the product of Calculate the True Discount upon

stratifying jasmine flowers with some fixed non-odorous oil, 1. £45, due 1 year hence, at 5 per cent.

generally oil of ben. This oil, which is used by watchmakers 2. £325 10s., due 18 months hence, at 3) per cent.

because it does not freeze so readily as other oils, is expressed 3. £1000 for 10 months, at 4 per cent.

from the ben nut, the seed of the Moringa pterygosperma, 4. What is the present worth of £450, payable in 6 months, at 6 per or winged-seeded horse-radish tree, a tree which grows in

Arabia and India, and the roots of which are used as wo 5. What is the present worth of £840 16s. 8 d., due 3 months hence, use horse-radish. The volatile oil of jasmine, to which allaat S) per cent ? 6. Find the present worth of £819 4s., due 9 months hence, at of the Jasminum officinale, or common white jasmine, or

sion has just been made, is obtained chiefly from the flowers 3) per cent. 7. Find the difference between the True and the Commercial discount those of the Jasminum grandiflorum, or large-flowered jasupon £3500, dne 10 months hence, at 6 per cent.

mine. The last-named is a greenhouse evergreen climber, 8. Find the discount upon £430, due 18 months hence, at 3) per cent. and not suitable for culture in the open air, like the common 9. Compare the cash and credit price of the same article ; credit hardy deciduous climbers. being given for one year, and simple interest at 4) per cent. per annum

SECTION LXI.-VACCINIACEÆ AND ERICACEÆ. being allowed. Find the cash price of articles, the credit price of which amounts to £114 ls, 7d.

Characteristics : Calyx free or adherent to the ovary; corolla 10. The difference between the interest and the true discount for a inserted upon an annulus or disc, either hypogynous or epigycertain sum for 2 years at 45 per cent. is £2 14s. 81.d.; find the sum. nous, monopetalous, regular; number of stamens equal to that [See N.B., Art. 12, in the preceding page.]

of the lobes of the corolla, alternating with them, or double 11. If the discount on £567 be £34 148. 39d. at 4; per cent., when is their number; anthers bilocular, separate celled; ovary one to the sum due ?

five celled, with central placentæ; seeds inverse; embryo dico12. Two men owe equal debts to a third, both due at the end of tyledonous, straight, in the axis of a fleshy albumen.

years; the one pays at once the equitable sum; the other leaves th3 The plants which compose these two families are united into amount of the debt in the bank for the benefit of the creditor, who one, under the name Ericaceæ, by some authors : they are thus receives sums in the ratio of 640,000 : 844,561. At what rate is shrubs or evergreen trees. The leaves, ordinarily narrow, are the interest calculated ?

articulated with the stem, and without stipules; flowers comIn the following questions the Mercantile Discount is to be plete; calyx four to six partite; corolla five or six partite ; calculated.

the lobes varying as to depth, sometimes almost free, imbricated Find the present worth of the following Bills :

in æstivation; ovules pendent or reflexed. 13. £235 88. 6d., drawn 5th April, at 6 months; discounted 31st Ericaceæ. Corolla generally persistent; ovary free; fruit May, at 6 per cent.

generally capsular. 14. £240, drawn 16th December, at 3 months ; discounted 28th

Vacciniaceæ. Corolla caducous; ovary inferior; fruit bacci. January, at 3 per cent.

13. £1000, drawn 31st December, at 4 months; discounted 2nd form or drupaceous; leaves plane ; buds ordinarily covered February, at 5 per cent.

with imbricated scales. 16. £1250 10s, 6d., drawn 29th November, at 3 months ; discounted

The Ericaceæ or heaths are dispersed over all the globe; 21st December, at 6 per cent.

they are especially abundant in the cold regions of the northern 17. £850 178. 6d., drawn 31st July, at 8 months ; discounted 15th hemisphere, and at the Cape of Good Hope. The heaths are September, at 4 per cent.

altogether wanting in Asia, America, and Australia. Some 18. £325, drawn 25th October, at 9 months; discounted 15th species of this genus are gregarious, covering immense tracts January, at 8 per cent.

in western and central Europe, where their presence indicates 19. 2755 5s. 9d., drawn 17th March, at 3 months ; discounted 31st the soil to be unadapted to the culture of cereals. The greater May, at 6 per cent.

20.2537 58. 22., drwn 29th August, at 3 months; discounted 27th number of species belong to the Mediterranean region. The October, at 3. per cent.

Vacciniacex, a family which takes its name from the vaccinium,

or whortleberry, grow for the most part on this side of the KEY TO EXERCISES IN LESSON XXXVI.

Tropic of Cancer, and in North America, chiefly inhabiting EXERCISE 55.

the temperate and cool regions of the northern hemisphere, 1. £26 28. 84.

erpecially the elevated mountains and hilly districts of America. 4. £2 0s. 5 d.

6. £21 28. 27d. 5. £19 175. 1 d. 7. £111 78. 5d,

Beyond the Tropic of Capricorn they altogether disappear. Most 8. £43 19s. 7.d.

of the Ericaceae contain bitter astringent principles, sometimes EXERCISE 56.

also a venomous balsam. The berries of certain species aro 1. £35 39. 4jd. 4. £1 158. 61 a. 7. £51.

edible. The Vacciniacou are especially valuable for yielding a * £51 29. 4. 5. £20 10s. 9.9.d. 8. £195 6s. 3d.

refreshing acidulated fruit. Their leaves are slightly astringent. 3. £512s.43d, to the 6. £129 178. 21d. 9. I lose £1 4s. 3311. The Thibaudia Microphylla produces berries which the inhabi. nearest farthing.

tants of Pasto, in Columbia, submit to fermentation, and produce

2. £33 08. 9 d.

a sort of wine. The flowers of Thibaudia Quereme are used by straight in the axis of a fleshy albumen; stem woody ; leaves the Peruvians in the composition of an aromatic tincture useful provided with caducous stipules, and ordinarily alternate. in toothache.

The Celastraceæ are usually shrubs, sometimes climbing. The rhododendrons, which belong to the family Ericaceæ, Their flowers are regular, axillary, disposed in cymes, small are remarkable for their narcotic property. The yellow. green, white, or purple in colour. The base of the calyx is flowered rhododendron (Rhododendron chrysanthum), a shrub surrounded with a fleshy disc, sometimes adherent to the ovary. growing in the Alps and Northern Asia, has bitter astringent The petals, enlarged towards the base, are inserted upon the leaves, employed occasionally in medicine.

border of the disc; imbricated in æstivation. The ovary is Among the Vacciniaceæ, the South American plant Thibaudia merged to varying extent into the disc; ovules reflexed. microphylla, a shrub which grows on the Andes in Peru, Fruit, two to five celled, sometimes dehiscent, either drupaceous deserves to be mentioned. Its leaves con

or samaroidal, or, finally, capsular with tain a powerful narcotic, and if eaten by

loculicidal dehiscence, or mode of splitting cattle they are fatal. Kalmia latifolia, if

in cells. The seeds are enveloped in a swallowed, causes a species of drunkenness

eshy arillus. Radicle inferior. and delirium, vomitings, convulsions, and

The Celastraceæ inhabit for tke most frequently death. The intoxicating honey

part the sub-tropical regions of the southern of the Euxine, so celebrated amongst the

hemisphere; towards either pole and the ancients from the date of the retreat of

equator they become rare, and none are the ten thousand under the Greek historian

found in the two frigid zones. The greater Xenophon, derived its qualities from the

number of Celastraceae contain bitter

[graphic]

flowers of the Azalea Pontica and Rhododen

and astringent principles, united with others dron Ponticum.

which are acrid, purgative, and emetic, or Most of the species already mentioned are

simply stimulant. The fruit of certain species cultivated in gardens as ornamental shrubs.

is fleshy and edible, the seeds of others conThe Vacciniaceæ, in addition to the genera

tain a fixed oil. The Celastrus scandens is already mentioned, furnish to horticulture the

termed by the French Bourreau des arbres Thibaudia and Macleania. Thibaudia pulcher

(trees' hangman), because it winds so tightly rima was originally brought from Northern India ; its flowers around their trunk that they are strangled. are disposed in umbels sessile upon the aged and leafless stems. This species is indigenous to North America. Its bark is

The corolla of these flowers is tubular, campanulate, palish- emetic. The Celastrus venatus, a spring shrub growing at the red in colour, verging occasionally towards greenish-yellow, Cape of Good Hope, is dangerous on account of the wounds marked longitudinally and transversely with lines of deep red. it causes.

The Maytenus macrocarpus is a Peruvian shrub, SECTION LXII.-CELASTRACEÆ, OR SPINDLE-TREES. the leaves of which are acid. The M. Chiliensis is an efficacious

Characteristics : Calyx free, four or five partite ; corolla peri- remedy against the poison oak. The decoction of its leaves is gynous, with four to five petals; stamens four to five, alternate employed as a wash for application to parts injured by the with the petals ; ovary two to ive celled, ordinarily

containing former plant. The kat or gat (Catha edulis) is cultivated one or two ovules ; ovules ascending; fruit capsular or dru- along with coffee in Arabia, and is in great repute amongst the paceous ; seeds generally provided with an arillus, or exterior Arabs as a preventive of sleep. They moreover pretend that coating fixed to them at the base only; embryo

dicotyledonous, localities where this

plant grows are always

free from the plague.

9

» 3,

£313 14

5

0

0

0

[ocr errors]

2

£226

2

LESSONS IN BOOKKEEPING.–VII.

26th.

Bought of Andrews and Co., London,
HOME TRADE.

14 bags of Maranham Cotton (on credit), WHEN you see in a city, such as London, a space of ground Net 4350 lbs. at 7£d. per lb.

£135 18 dug up to a certain depth, and surrounded by a hoarding, you

31st. naturally conclude that a building is about to be commenced, that a superstructure is about to be raised, and that its Accepted Two Bills drawn by Andrews and Co., London,

No. 2, Payable to their Order, due at 3 months £327 50 foundation is in the process of preparation. You are still

Smith and Co. 4 months

135 18 9 more convinced of the fact, when you see cartloads of stone,

February 1st. brick, and lime deposited within the hoard, and workmen proceeding to prepare the mortar and stones or bricks for Sold to Brown and Smith, London,

22 bags of Berbice Cotton (at 1 mo. credit), the foundation. So it is in the system of Bookkeeping by

Net 7280 lbs. at 104d. per Ib.

£318 10 Donble Entry, which we are about to lay before you. We

Discount at 15 per cent.

4 15 7 must begin with a series of transactions in business, which are arranged in the exact order of their occurrence, as the materials to be employed in forming a system or superstructure which

5th. shall constitute a model for your guidance in keeping the books Drew out of the London and Westminster Bank

£100 of any mercantile house in which you may hereafter be engaged.

5th. We have selected the supposed transactions of a particular

£100 00 branch of home trade-namely, that of a cotton merchant, as Lent to Thomas Watson, London

10th. one well adapted, from its simplicity and generality, to exemplify the principles which we have explained in former lessons. Bought of White and Co., London, We have arranged these transactions in order from January,

24 bags of West India Cotton (at 1 mo. credit),

£202

Net 7460 lbs. at 6 d. per lb. when we suppose the business to be commenced, till June,

0 10 when we suppose a balance to be struck, and the merchant's

Discount at 1} per cent.

3 0 7 real worth ascertained. These six months' transactions in

£199 the cotton trade are interspersed with various banking, bill,

14th, and cash transactions, such as might be supposed to occur in sold to Williams and Co., London, the business of a cotton merchant resident in the metropolis ; 14 bags of Grenada Cotton (at 1 mo. credit), and the whole is afterwards entered in the various subsidiary Net 4312 lbs. at 9 d. per lb.

£170 13 8 books which belong to such a business; then into the Journal ; Discount at 14 per cent.

2 11 and, lastly, into the Ledger. The General Balance is then

£168 taken, and the difference between the Assets and Liabilities, or

17th.
the real worth of the merchant, is ascertained from the Ledger
alone. The remarks which it will be necessary to make con- Bought of White and Co., London,
cerning the method of Balancing the Books--a process equivalent

24 bags of West India Cotton (at 1 mo. credit),
Net 8476 lbs. at 6d. por lb.

£229 11 2 to the taking of stock among tradesmen and others, who only use Single Entry—we must postpone until we have shown how

Discount at 15 per cent.

3 8 10 to make up the Subsidiary Books of our system.

21st. MEMORANDA OF TRANSACTIONS.

sold to Williams and Co., London, 1863. January 1st.

16 bags of Grenada Cotton (at 1 mo credit), Began business with a Capital of £120000 Net 4928 lbs. at 9 d. per lb.

£195 1 4 Discount at 1} per cent.

2 18 6 3rd. Deposited my Capital in the London and Westminster

£192 2 10 Bank

£1200

22nd.

Received of Thomas Watson, London,
5th.
My Loan of the 5th instant

£100 0 Drew ont of the London and Westminster Bank. £10 0

22nd.
5th.
Deposited in the London and Westminster Bank

£100 00 Took from Cash for Petty Cash .

£500

25th.

Bought of the East India Company, 7th.

10 Lots of Madras Cotton (prompt April 25th), viz., Bought of Osmond and Co., London,

No. 1, containing 12 bales, net 4320 lbs. at 4d. per lb. £72 0 0 22 bags of Berbice Cotton (on credit),

2.

4260

71 00 Net 7280 lbs. at 9fd. per lb.

£288 3 4

3.
12
4132

68 17 4

1 4 10th.

3976 Took from Cash for Petty Cash

£500
12

4 0 7.

4300
12th.

12
4184

78 0 Bonght of Andrews and Co., London,

9.

1 0 30 bags of Grenada Cotton (on credit),

10.

4004 Net 9240 lbs. at 8}d. per lb.

75 1 6 £327 5 17th.

£721 12 Drew out of the London and Westminster Bank £985 0

25th,

Due to James Manning, London,
17th.
For his Brokerage on £721 12s. at per cent.

£3 12 2 Bought £1000 of Stock in the Three per Cents. Consols,

26th. st 981 per cent.

£985 00
Drew out of the London and Westminster Bank

e120 0 0 21st.

26th. Accepted a Bill drawn by Osmond and Co., London, No. 1, Payable to their Order, due at 3 months

Lent to Darling and Co., of London

£50 0 0 £288 3

28th. 22nd.

Paid the East India Company their Deposit on Drew out of the London and Westminster Bank . £10 00

10 Lots of Cotton at £6 per Lot

0 0 22nd.

28th. Took out of Cash for my Private Account £10 0 Took out of Cash for Petty Cash

£10 00 VOL. III.

56

0

0

.

0

0

.

12

4084

12 12

[ocr errors]
[ocr errors]

5.
6.

4092

68
66 5
68
80 12

9 73

12

6

[ocr errors]
[merged small][merged small][merged small][ocr errors][merged small]
[ocr errors][merged small][merged small][merged small]

31st, Accepted a Bill drawn by Baring, Smith, and Co., London, 0313 14 5 No. 4, Payable to their Order, due at 3 months

€288 1 3

April 4th, , £309 0 0 Bought of Osmond and Co., London,

16 bags of Berbice Cotton (at a fortnight's credit),
Net 4960 lbs. at 9d. per lb.

2186 Ο Ο Discount 14 per cent.

2 15 9 €3 12 2

O

[ocr errors]

6

€183

7th. €997 10 0 Bought of Andrews and Co., London,

22 bags of Maranham Cotton (on credit),
Net 7166 lbs. at 8d. per lb. ·

£238 17 4 £1000 O O

11th.
Aceepted a Bill drawn by Andrews and Co., London,

No. 5, payable to Ford and Co., due at 3 months 2238 17 και 50 Ο

12th. €50' ο

Sold to Allison and Co., of London,
O

12 bags of West India Cotton (on credit),
Net 4236 lbs. at 8 d. per lb.

€150 200

13th.
Drew a Bill on Allison and Co., London,
No. 1, payable to my Order, due at 2 months

€150 o 6 €199 0 3

13th. Received of Spencer and Co., London,

For Cotton sold to them on the 13th March. €160 13 7 €163 2 6 2 8 11

LESSONS IN GREEK.—XV. 160 13 7

EXERCISES FROM THE BOOK OF PROVERBS. 1. Υιος σοφος ευφραινει πατερα, υίος δε αφρων λυπη τη μητρι.

2. Πενια ανδρα ταπεινοί, χειρες δε ανδρειων πλουτιζουσιν. 3. €168 2

Ευλογια Κυριου επι κεφαλή δικαιου. 4. Μνημη δικαιων μετ'

εγκωμιων (understand εστι), ονομα δε ασεβούς σβεννυται. 5. €170 0 0 Μισος εγειρει νεικος. 6. Ος εκ χειλεων προσφερει σοφιαν, ραβδω

υπτει ανδρα ακαρδιον. 7. Ανηρ διγλωσσος αποκαλυπτει βουλας εν συνεδριω, πιστος δε πνοη κρυπτει πραγματα. 8. Γυνη σπουδαια

στεφανος το ανδρι. 9. Λογον αδικον μισει δικαιος, ασεβης 264 4 2 δε αισχυνεται.

10. Σιδηρος σιδηρον οξυνει, ανηρ δε παροξυνει 6 12 1 προσωπον έταιρου. 11. Ωσπερ δροσος εν αμητη, και ωσπερ υετος εν θερει, ούτως ουκ εστιν αφρoνι τιμη.

12. Ακανθαι φυονται εν 257 12 1 χειρι μεθυσμου, δουλεια δε εν χειρι των αφρονων. 13. Σοφια και

εννοια αγαθη εν πυλαις σοφων (understand εισιν): σοφοι ουκ

εκκλίνουσιν εκ στοματος Κυριου. 14. Αποθνησκει αφρων εν €257 12 1 αμαρτιαις. 15. Μη χαιρε- επι κακοποιοις, μηδε ζηλου αμαρτωλους.

16. Φοβου τον Θεον, υίε, και βασιλεα. 17. Λογοις σοφων παραβαλλε

σον ούς, και ακουε εμον λογον. 18. Ελεημοσυνη και αληθεια 226 2 4 φυλακη βασιλεί. 19. Κοσμος νεανιαις σοφια, δοξα δε πρεσβυτερων

πολιαι. 20. Πας ανηρ φαινεται εαυτω δικαιος, κατευθυνει δε €20 O ο καρδιας Κυριος. 21. Aκολαστον οινος, και υβριστικον μεθη, πας δε

αφρων τοιουτοις συμπλεκεται.

VOCABULARY TO THE PASSAGES FROM THE PROVERBS. 192 2 10 1. Ευφραινω, I rejoice (transitively); λυπη, -ης, ή, grief.

2. Πενια, -ας, ή, poverty και ταπεινοω, I lower, degrade ; ανδρειος, €200 ο Ο , -ον, manly, excellent ; πλουτιζω, I make rich (from what noun

is the verb derived ?)

3. Ευλογια, ας, ή, a blessing (what are the components of

the noun ?) Κυριος, -ου, δ, Iord, master, the Lord-that is, the €141 8 | Almighty, in the Old Testament και δικαιου for του δικαιου. The

article is often omitted in the Greek version of the Hebrew Scriptures. This version is called the Septuagint, sometimes

“the Seventy," because said to have been made by that number £288 3 of learned Jews in Alexandria in Egypt; the translation was

completed in the second century before Christ. £600

4. Μνημη, -ης, ή, memory, the memory; εγκωμιον, -ου, τo, praise,

March 1st. . Received of Brown and Smith, London, For Cotton sold to them February 1st,

1st. Deposited in the London and Westminster Bank

2nd. Paid James Manning, London, For his Brokerage on the Purchase of Cotton

3rd. Sold £1000 of Stock in the Three per Cents. Consols, at 995 per cent.

3rd. Deposited in the London and Westminster Bank

5th. Received of Darling and Co., of London, My Loan of the 26th ult.

5th. Deposited in the London and Westminster Bank

10th. Drew out of the London and Westminster Bank

10th. Paid White and Co., London, For Cotton bought of them February 10th

13th. Sold to Spencer and Co., London, 14 bags of Maranlam Cotton (at 1 mo. credit),

Net 4350 lbs. at 9d. per lb. Discount 1} per cent.

14th. Received of Williams and Co., London, For Cotton sold to them 14th February

14th. Deposited in the London and Westminster Bank

16th. Sold to Thompson and Co., London, 24 bags of West India Cotton, for Cash,

Net 7460 lbs. at 8 d. per lb. Discount 2, per cent.

16th. Received of Thompson and Co., London, For Cotton sold to them this day.

17th. Paid to White and Co., London, For Cotton bought of them 17th February

18th. Took from Cash for my Private Account

21st. Received of Williams and Co., London, For Cotton sold to them 21st February

21st. Deposited in the London and Westminster Bank

22nd. Sold to Althorpe and Co., London, 12 bags of West India Cotton (for cash in a week), Not 4240 lbs. at 8d. per 1b. .

24th. Bought of Baring, Smith, and Co., London, 30 bags of Demerara Cotton (on credit), Net 9218 lbs. at 7}d. per lb,

26th. Drew out of the London and Westminster Bank

26th. Lent White and Co., London

29th, Received of Althorpe and Co., London, For Cotton sold to them on the 22nd inst.

30th, Received of White and Co. London, My Loan of the 26th inst.

30th. Deposited in the London and Westminster Bank

eulogy, our word encomium ; ασεβης, -ούς, έmpious, compare €600 Ο Ο

σεβομαι, I worship; σβεννυμι, I entinguish; σβεννυται, is ertinguished, that is, destroyed.

5. Μισος, -ούς, τo, hatred, connected with μισεω, I hate ;

VELKOS, -ous, to, strife; here is exemplified the remark that the €141 6 8

Seventy are given to the omission of the article, for in Attic
Greek this proposition would be το μισος εγείρει το νεικος.

6. Os, the relative pronoun he who; χειλος, -ούς, τo, a lip: €600 o o ραβδος, -ου, ή, α stick, staf; ακαρδιος, -ον (from α, not, and

kapôra, the heart), heartless, senseless. 740 Ο O 7. Διγλωσσος (from δις, tuice, and γλωττα, ης, ή, α tongue),

6

1

[ocr errors]

O

« 前へ次へ »