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where it is suitable for them to fix. The capsule being ele- so large, as wholly to cover and conceal the theca, looking liko Fated on its footstalk, is freely exposed to the effects of sun an extinguisher placed over a candle. This species grows on and wind; thus the seed is first ripened, and then disseminated wall-tops, and appears with the screw wall-moss, and the pretty over the masses of recumbent moss below them, so keeping up cushion-moss (Grimmia pulvinata), very early in the season. and extending an active fresh vegetation, whilst the decaying This latter is called by children "pincushion-moss," because, plants form fresh soil whereon the new ones may grow. The when covered with its fruit, it looks not unlike a cushion stuck capsule of the Tortula is oblong, the lid conical, the leaves ex- with small pins. It has an oval theca, the fruit-stalk is rather panded and of a very long oblong, their margins bent back, short and curved, the lid conical, and the calyptra in the form and the nerve protruded beyond the leaf into a white hair-like of a mitre. The capsule of Andrea is provided with valves, point. The seeds lie inside the theca, and are contained in a land opens with longitudinal clefts, whilst Phascuum, and others, thin bag, open at the upper

have persistent lids. In some end, and surrounding a cen

of the genera the veil is irretral column called the co

gularly rent, in others it is lumella.

perfect; in some it has the Such is the usual conforma

form of a mitre, whilst others tion of mosses, the organs of

are beautifully plaited at the which we have spoken-root,

base. The differences in the stem, leaves, and capsule

leaves, growth, etc., of the vabeing present in all, though

rious kinds are innumerable; they vary in form, arrange

yet, though the parts differ ment, and other particulars,

from each other, the general according to the different

characteristics which distin

3 genera of which they are

guish mosses from plants of members. In some the root is

every other tribe are so marked longer and more creeping than

and peculiar, that no one need in others; the stems differ

be at a loss to know a moss in length and in other points,

from any other individual of some being branched, others

the vegetable kingdom. simple; some feathered with

Mosses select very various, leaves from base to apex,

in some cases singular habiothers bare at the base. The

tats; one species is found shape and veining of the

only on the highest Scotch leaves also varies in different 285

mountains; another only in kinds, as do the fruit-stalks,

a bog near Cork. One very some being curved, as in Fig.

remarkable one grows on the 279, others erect, as in Fig.

perpendicular face of the 280. Some proceed from the

282

white chalk cliffs in Kent and centre of the plant, as in Fig.

Sussex; others are confined 279, whilst others are borne

to calcareous rocks, whilst on lateral branches, as in Fig.

some, as Cynciydotus fonta. 281; and some kinds are de

naloides (Fig. 285), will only void of them altogether, the

284

live beneath the water, or capsule being sessile, and

where the spray and dash of buried among the foliage.

the waterfall keeps them conThe grand distinguishing

tinually moistened. There is features which mark the

one kind almost sure to spring genera are chiefly found in

up where anything has been the form and position of the

burnt on the ground, espetheca, and the structure of

cially where charcoal has been the calyptra, or veil. Our

made, whence its French space will only allow of our

name, La Charbonière. slightly touching on a few of 283-2

Hooker tells us that most these variations, and those

species of Splachnum are who are disposed to study the

found only on the dung of subject of mosses to a greater

283-1

animals, particularly of that length, are referred to the

of oxen or foxes. “One of “Muscologia Britannica" of

these, Splachnum angustaDrs. Hooker and Taylor, and

tum,” he says, “which is other works which bear di.

commonly met with on dung, rectly on the topic; but we

we once saw growing vigormay adduce a few instances 282. SPRAGNUM. 283—1, 2, THECA OF SPHAGNUM, 284. EUCALYPTA OR

ously on the foot of an old of the distinctions to be found EXTINGUISHER Moss—1, THE PLANT; 2, THECA ; 3, CALYPTRA. 285.

stocking near the summit of CYNCLYDOTUS FONTANALOIDES. in seme of the commonest

Ingleborough, Yorkshire; the genera.

same was also found by & In the Sphagnum (Fig. 282), those pale whitish mosses which i friend of ours covering the half-decayed hat of a traveller who carpet the ground in bogs, the theca is sessile, that which looks had perished on Mount Saint Bernard; and the same was, if we like a fruit-stalk being in fact a continuation of the receptacle, mistake not, found by Captain Parry in Melville Island, vegeand its form is that of a little cup, the mouth of which is un tating on the bleached skull of a musk ox." covered. In the Bartramia, the theca is sub-globose, and seated This is no doubt that species of moss which the old herbalist, on a terminal fruit-stalk—this has a double fringe, the outer of Gerard, calls Muscus ex Craneo Humano, or moss from the human sixteen teeth; the inner a membrane divided into sixteen seg skull. “ This kind of moss,” says he, " is found upon the ments, each of which is cleft into two parts, and the calyptra skulls or bare scalps of men and women lying long in charnelis divided in half. The Polytrichum, or hair-moss (Fig. 281), houses, or other places, where the bones of men and women has a double peristome, or fringe, the outer of thirty-two, or are kept together; it groweth very thicke, white like unto the sixty-four incurved teeth, placed at equal distances; the inner short moss on the trunkes of old oakes; it is thought to be a a thick membrane connected with the outer teeth. The veil of singular remedy against the falling evil, and the chin cough in this is also divided in half. The Eucalypta, or extinguisher children, if it be powdered and given in sweet wine for certain moss (Fig. 284), has a terminal fruit-stalk, and its calyptra is daies together.”

[graphic]

LESSONS IN LATIN.-XLI.

will be inflamed with the love of life. 12. Thou canst not see truth 30

long as thy mind is covered with error, 13. He was carried into Italy. DEVIATIONS IN THE THIRD CONJUGATION (continued). 14. They will be carried to those coasts. 15. The general brarely 6. Perfect in ); Supine in -SUM.

defended the city. 16. The city will be well defended by the citizens. a. The stem ends in d or t.

17. The colonies of England lay spread in all parts of the world. i. Cando, found in compounds; as, accendo, accenděre, accendi,

7. Perfect with Reduplication. accensum, to kindle, to inflame.

The reduplication in the verbs, the first vowel of whose stem ii. Cūdo, cudere, cudi, cusum, to forge.

is i, o, or u, consists in the repetition of the first consonant of iii. Edo, ědere, ēdi, esum, to eat.

the stem, together with that vowel ; in the rest, however, it iv. Fendo, found in compounds; as, defendo, defendere, consists in the repetition of the first consonant of the stem, todefendi, defensum, to defend, protect.

gether with e. The compounds have, in the perfect, no redupli1. Fodio, fodere, fodi, fossum, to dig.

cation; except those from curro, I run; disco, I learn; and vi. Fundo, füdere, fūdi, füsum, to pour out.

posco, I demand. vii. Mando, mandere, mandi, mansum, to chew.

i. Cado, cadere, cecidi, casum, to fall, happen. Compounds are viii. Pando, pandere, pandi, pansum, and passum, to spread in cặdo, cădere, cīdi, cāsum, thus : occido, I go down, die ; incido, out, to open.

I fall on (E. R. incident); recido, I fall back; the rest want ix. Prehendo, prehendere, prehendi, prehensum, to lay hold of. the supine; as, concido, concidere, concidi, to fall together.

X. Scando, scandere, scandi, scansum, to climb, mount. Com ii. Cado, cædere, cecidi, cæsum, to cut, to kill. Compounds pounds are in scendo, scendi, scensum ; as, ascendo, to get up to. are in cido, cidere, cidi, cisum; as, occido, I put to death.

xi. Sido, sidere, sēdi (no supine), to sit down, to sink. Com iii. Cano, canere, cecini, cantum, to sing. Componnds in pounds are in sido, sidere, sedí, sessum; as, consido, to set one's cīno, cinere, cinui; so concino, to sing together; and occino, to self down.

sing inauspiciously; the rest are without perfect and supine. xii. Strido, stridere, stridi (no supine), to crack, hiss.

iv. Curro, currero, cucurri, cursum, to run. Most of the comxiii. Verto, vertere, verti, versum, to turn.

pounds in the perfect have, but oftener have not, the reduplixiv. Fido, fidere, fisus sum, to trust ; so confidere, to confide; cation. diffidere, to distrust.

v. Disco, discere, didici (no supine, but disciturns), to leam; 6. The stem ends in l or .

so the compounds, as perdisco, perdiscere, perdidici, to learn xv. Vello, vellere, velli

, vulsum, to pluck. Convello has in thoroughly. the perfect convelli; but avello and evello have avelli, evelli,

vi. Fallo, fallere, fefelli, falsum, to deceive; fallit me, it and (seldom) avulsi, evulsi.

escapes me, I am not aware, I am unconscious. The participle xvi. Psallo, psallere, psalli (no supine), to play on the lyre. falsus, false, is mostly employed as an adjective; compound, xvii. Sallo, sallere (no perfect), salsum, to salt.

refello, refellere, refelli (no supine), to refute. xviii. Verro, verrere, verri, versum, to sweep, clean.

vii. (Pango) pangere, pepīgi, pactum, to conclude a treaty. xix. Viso, visere, visi (visum, from video), to visit. In these The present, with this meaning, is supplied by paciscor ; but verbs, the vowel of the stem, when short, becomes long in the pango, in the sense I strike, fasten, has panxi (seldom pegi), perfect. Two verbs form apparent exceptions : Fi(n)do, findere, panctum (pactum, E. R. pact). Compounds, pingo, pingere, fidi, fissum, to split (so the compounds); sci(n)do, scindere, pēgi, pactum; as, compingo, I put together; depango, to fix in; scidi, scissum, to separate (so the compounds). But these two and repango, to set into (without the perfect). verbs originally had the reduplication. It is the same with the

viii. Parco, parcăre, peperci, parsum (with dat.), to spare. compound percello, percellere, percůli, perculsum, to strike through.

ix. Pario, părěre, peperi, partum, to bear, bring forth, to get, VOCABULARY.

acquire; P. F., pariturus; ova parere, to lay eggs.

x. Pello, pellere, pepūli, pulsum, to drive. Compounds are in Ægritudo(æger),-Ynis, Effodere, to dig out. Nuntius, i, m., a pello, pellere, puli, pulsum; as, expello, I drive out. f., sickness, grief. Effundere, to pour out, messenger.

xi. Pendo, pendere, pependi, pensum, to cause to hang, to Antiquitus, anciently. to throw off (horse- Offundere,

Pour weigh, to pay, to suffer. Compounds are without reduplication ; Colonia,-re, f., a colony. back) [compare the against, spread. Comprehendere, to tako slang term to spill]. Pervehi, to be carried as, appendo, appendi, I hang to, or fasten on. in, comprehend. Exedere, to eat away, through or to.

xii. Posco, poscere, poposci (no supine), to ask, demand; 50 Confodere, to pierce.

Procudere, to forgo, the compounds, as, exposco, expoposci, to get by asking. Conspectus, -us, m., Furor, -oris, m., rage.

coin.

xiii. Pungo, pungere, păpūgi, punctum, to prick. Compounds a riew.

Incendere, to set on Proficera, to benefit. in perf., punxi; as, interpungo, to place a point between. Diffundere, to spread fire.

Velis passis (ablative xiv. Tango, tangere, tetigi, tactum, to touch. Compounds abroad.

Inscribere (with dat.), absolute), in full are in tingo, tingere, tigi, tactum; as, attingo, to touch upon. Digerere, to divide, to inscribe, engrave.

sail. digest.

xv. Tendo, tendere, tetendi, tentum, and tensum, to stretch; Lacerare, tear, Velum, -i, n., a sail. Epigramma, -ătis, an mangle.

tendere insidias, to place in ambush. Compounds are without

Vetustas, -ātis, f., old epigram, something Liquefacere, to make

reduplication, and with the supine in tentum; as, contendo, written on a tomb. into a liquid.

contendere, contendi, contentum, to strive; but retentum and

retensum, extentum and extensum, are used; nevertheless, EXERCISE 155.–LATIN-ENGLISH.

detendo and ostendo have only detensum and ostensum; 1. Constat Tyriorum colonias pæne toto orbe terrarum diffusas ostentus is the same as obtentus, as, ostentus soli, exposed to fuisse. 2. In morte portum nobis paratum esse et perfugium putemus the sun. (subjunctive for imperative). 3. Quo utřnam velis passis pervehi liceat! 4. Hannibal patriam defensum ex Italia revocatus est.

xvi. Tundo, tundere, tutúdi, tunsum, to pound, beat. ComNihil proficiunt præcepta, quamdiu menti error offusus est. 6. Beate pounds are in tundo, tudi; as, contundo, to pound together, to vivendi cupiditate incensi omnes sumus. 7. Ingens nummorum beat in pieces, to weary. numerus hoc anno procusus est. 8. Ægritudo animum meum laceravit, The two ensuing verbs have the reduplication in the present, exēdit, planeque confecit! 9. Epigrammštis, monumento inscripti, and retain it throughout: bibo, biběre, bibi, bibitum, to drink; literæ vetustate exesæ erant. 10. Milites urbem, ab hostibus oppug- in the same way, the compounds; sisto, sistěre, stiti

to

gnaw.

to

age.

5.

, stătum natam, acerrime defenderunt. 11. Antiquitus magna auri argentique (stătus, set fast), to place. Monosyllabic compounds of darə vis in Hispania est effossa. 12. Milites furore capti

, ducem confode- belong to this class; as, addo, addidi, additum, to add. runt. 13. Equus repente corruit,consulemque lapsum super caput effudit.

VOCABULARY.
EXERCISE 156.-ENGLISH-LATIN.

Conciněre, to sing to- , Excidere, to cut out. | Noctu, by night. 1. Wilt thou turn thy skill in (of) speaking to the destruction of gether, to sound in Fides, is, f., a lyre. Obtingere, to obtain, thy country? 2. I will turn my skill in speaking to the benefit of all. harmony.

Fidibus canére, to play Populari, dep., to lay 3. He has turned his skill in speaking to the salvation and preservation Confirmare, to confirm. on the lyre. of his country. 4. The traitor being taken will be put to death before Devolare, to fly down. Gallina, -se, f., a hen. Præsto, present, quickly the eyes of the citizens. 5. Take care thy horse do not fall and throw Emollire, to soflen. Induciæ, -arum, f., a Recedere, to go back. thee on thy head. 6. Will the soldiers run their general through? | Epulæ, -arum, f., a truce.

Restituere, to restore. 7. This book is eaten by age. 8. The Queen will coin a large amount feast,

Inspicere, to look into. Tibia, &, f., a pipe, of money. 9. The messenger lacerated my mind. 10. My mind was Evertere, to overturn, Londinum, -i, 1.., Lon flute. n by the view of my husband's death. 11. The old and the young destroy.

don.

Tuba, -e, f., a trumpet

toaste.

EXERCISE 157.-LATIN-ENGLISH.

Incredibile memoratu est quam facile Romani et aborigines coaluerint. 1. Et discas oportet, et quod didicisti, agendo confirmes. 2. Male 6. Quum est concupita pecunia, nec adhibi a continuo ratio, quæ parta male dilabuntur. 3. Ut hirundines æstivo tempore præsto sunt,

sanet eam cupiditatem, permanat in venas et inhæret in visceribus frigore pulsæ recedunt, ita falsi amici sereno vitæ tempore presto illud malum. 7. Endymio, nescio quando, in Latmo, Cariæ monte, sunt, simulatque hiểmem fortunæ viděrint, devðlant omnes. 4. Quid obdormivit, necdum est experrectus. 8. Oratori abstinendum ese casurum sit, incertum est. 5. Quod cuique obtigit, id quisque teneat. verbis quæ propter vetustatem obsoleverunt. 9. Convaluistine tandem 6. Clitum amicum senem et innoxium à se occisum esse Alexander ex morbo, quo tamdiu laborasti ? 10. Vulnus meum quod jam condolebat. 7. Ingenuas didicisse fideliter artes emollit mores, nec sinit sanuisse videbatur, nunc recruduit. esse feros (eos). 8. Non tam utilitas, parta per amicum, quam amici

EXERCISE 160.-ENGLISH-LATIN. amor ipse delectat. 9. Hannibalem non fefellit ferocius quam con 1. The last day has shone on thee. 2. Has the last day shone on saltius rem hostes gesturos esse, 10. Ex quo (tempore) pecunia in my brother? 3. My father broke into anger at my foolish words. 4. honore fuit, verus rerum honor occidit. 11. Silva vetus cecidit, ferro Judges should not break into anger, 5. Between the Romans and tho quam nemo cecidit.

12. Epaminondas fidibus præclare cecinisse Carthaginians a terrible war broke out. 6. All things have grown dicitur. 13. Cato scribit priscos Romanos in epulis cecinisse ad tibiam old with our enemies. 7. Did you take that bad money for good ? clarorum virorum laudes atque virtutes. 14. Datur cohortibus signum, 8. I took it without knowing it. 9. I have now found it out, and cornuaque ac tubæ concinuerunt.

shall not pay it for good. 10. The Romans and the aboriginal in. EXERCISE 158.-ENGLISH-LATIN.

habitants soon coalesced. 11. Endymion will fall asleep on the 1. The hen has laid an egg. 2. The hens will lay eggs. 3. How mountain. 12. I have fallen asleep on the pillow. 13. Many words mapy eggs a day (in dies) do your hens lay? 4. Thy mother has borne have grown old, many words will grow old. 14, My ardour will not a son. 5. The general will not spare the public buildings. 6. The cool down. 15. The wound has broken out afresh. 16. My wounds soldier, seized with fury, slew his general. 7. Dost thou think that have not healed. 17. I do not know whether my father's wounds the enemy will spare those who are worn down with age ? 8. I know have healed. not whether the enemy will spare the women and children. 9. A truce has been made with the enemy for twenty days. 10. The voices KEY TO EXERCISES IN LESSONS IN LATIN.-XL. counded in harmony. 11. The sign having been given, thy brother

EXERCISE 151.-LATIN-ENGLISH, sang to the lyre the praises of great men. 12. Twenty thousand of

1. Men, when they have obtained the things which they eagerly our soldiers were slain. 8. Inchoatives.

desired, often disdain them. 2. Did you hear that the lions roared ?

3. Let the war be so begun that nothing else save peace may seem Those verbs are called inchoatives (from the Latin inchoo, I sought after. 4. When in memory you have traced back all antiquity, begin) which denote a commencement, or a transition from one you will scarcely find three pairs of friends who were ready to lay state into another, with special reference to the idea conveyed down their life for one another. 5. Take care you do not

decide conby the roots from which they are severally formed: for example, cerning the matter before you have carefully searched it out. 6. The grow or become old. Inchoatives are of the third conjugation, the Greeks. 8. We read that the Romans often sent for their consuls vetus is old; accordingly the inchoative {vetērasco means, í daughters of Erechtheus eagerly desired death for the life of the

citizens. 7. The whole philosophy of the Romans is borrowed from and follow the perfect and the supine of their radical verb.

from the plough. 9. The Romans piously observed many sacred rites i. Inveterasco (radical, invetěrare), inveterascěre, inveteravi, brought and adopted from foreign- uations. inveteratum, to grow old. ii. Exardesco (R. ardēre), exardescěre, exarsi, exarsum, to

EXERCISE 152.-ENGLISH-LATIN. burst into a flame, to burst into anger, break out.

1. Quis nescit Hannibalem Romanorum aliquando opes attrivisse ? iii . Indolesco (R. dolēre), indolescěre, indolui, indolitum, to 2. Boni mala nunquam petunt... 3. Id quod adipiscar fastidiam

nunquam. 4. Patasne te, pecuniâ acquisità, non eam fastiditurum feel pain.

5. Cave ne contemnas aut fastidias aliquem. 6. Arcesse duces iv. Revivisco (R. vivěre), reviviscére, revixi, revictum, to live ab aratro. 7. Ne facesse illi homini bono negotium. 8. Mali discipuli again, to revive.

præceptoribus optimis negotium facessunt. 9. In bello pacem petimus. v. Concupisco (R. cupěre), concupiscère, concupivi, concu 10. In bello pax a nobis petitur. 11. Liberi mei cupide mortem pitum, to desire (E. R. concupiscence).

expetiverunt pro vità meå. 12. Constat nostros cives in hostem vi. Obdormisco (R. dormire), obdormiscěre, obdormivi, ob- incessuros esse. dormitum, to fall asleep.

EXERCISE 153.-LATIN-ENGLISH. The inchoatives of the obsolete oleo, olěre, olui, to grow, are 1. Let us be disposed towards our friends in the same manner as formed thus: adolesc), adolescěre, adolēvi (adultus, as an they are towards us. 2. Completed labours are pleasant. 3. Virtue adjective, grown up, adult), to grow up; exolesco, exolescère, alone is in its own power; all things except it are subject to the rule exolēvi (exoletus, as an adj., grown old, worn out, antiquated), to of fortune. 4. One day spent well

, and according to the precepts of grow out, grow old, become obsolete; inolesco, inolescăre, inolevi (no sciousness of a well-spent life, and the remembrance of many good supine), to grow upon, to add to one's growth ; obsolesco, obso- deeds, are most agreeable. 6. Xerxes was conquered more by the lescére, obsolēvi, obsoletum, to grow down, become obsolete. Very wisdom of Themistocles, than by the arms of Greece. 7. The enemies many inchoatives want the perfect and the supine, as augesco, having broken the treaty which they had but just made, rushed to increase, from augeo, augēre, auxi, auctum. Here may be suddenly into our camp. 8. Pliny read no book from which he did placed the inchoatives which are derived from substantives or not make extracts. 9. The citizens subdued by the enemies, having adjectives, as repuerascěre, to become a boy

again (puer, a boy): every hope of recovering their liberty removed, passed a wretched life. only a small part of them form a perfect in -ui, as maturesco, 10. The soldiers broke through and scattered the enemies' line. 11. maturescăre, maturui, to become ripe (maturus).

The treaties which were made have been broken by the enemies. · VOCABULARY.

EXERCISE 154.-ENGLISH-LATIN. Aborigines (aband | Coalesco, coalescere, | Imprudens, -entis,

1. Fædus ictum milites vestri rumpent. 2. Hostes perfringentne origo), the original coalui, coalytum, to without knowing it,

aciem nostram ? 3. Hostes nunquam copias nostras disjiciant. 4. natives. grow together, unite, Omnis, -e, every.

Improbi miseram vitam transigunt. 5. Putasne improbos vitam Adulterinus, -a, -um,

coalesce.
Permanäre, to flow

miseram transigere ? 6. Rex omnem pacis recuperandæ spem ademit. false, adulterate. Convalesco, -ui, to through.

7. Excerpe illum librum. 8. Milites nostri, captis armis, impetum Advertère, to turn to.

facient in hostes. grow well or strong Recrudesco, -dui, to juvenes. 10. Religio sola in suâ potestate est. 11. Deo juvante,

9. Eodem modo erga senes affici volo, quo erga Auditor, -āris, m., a (validus). hearer.

Defervesco, -bui, to again, to break out quicquid placet sibi ea facere potest. Condemnăre, to con cease fermenting, to again (intransitive).

Fable.--The She-goat and the Wolf. demn, with capitis, cool down (fervidus). Rescisco, to come to

A wolf, seeing a she-goat standing upon a lofty rock, said, “Why to condemn to death. Illucesco, illuxi, to know, find out. Consanesco, -ui, to be. become bright, to shino Viscus, -ěris, u. (com- hither to the grassy plains which offer you pleasant pasture ?”. To

do you not leave those naked and barren places, and come down come sound (sanus) forth (as the day). monly in the plural, which the she-goat answered, “I have no mind to prefer plensantness or healthy.

viscera), the bowels. to safety." EXERCISE 159.-LATIN-ENGLISH.

Fable.-The Dog and the Oxen. 1. Crede omnem diem tibi illuxisse supremum. 2. Socratis responso A dog lay in a manger, and by his barking drove away the oxen from sic judices exarserunt ut capitis hominem innocentissimum condemna. the fodder. To which one of the oxen said, “How great is that envy rent. 3. Ratio, quum adolevit atque perfecta est, nominatur rite of yours, that you will not suffer us to eat that food which you yoursapientia. 4. Quæritur si sapiens adulterinos nummos acceperit im- self are neither willing nor able to take !”—This fable (fabula) shows prudens pro bonis, quum id rescierit, soluturusne sit eos pro bonis. 5. the true character of envy.

esse.

.

6th. LESSONS IN BOOKKEEPING.—XVII.

Received of David Anderson for freight per ship Victoria £175 3 0 FOREIGN TRADE.

8th. Having allowed our students time to study the principles and Effected by Andrew Lloyd, an Insurance on £700, on 20 practice of Bookkeeping as applicable to the transactions of tierces of Coffee, valued at £35 per tierce, from Berbice Home Trade, we now proceed to lay before them a series of to London, at 25 per cent. premium

217 10 0

1 169 transactions in Foreign Trade, and afterwards to show them Policy how to enter these transactions into the proper books, as we

£1969 have done in our preceding lessons in reference to Home Trade.

8th, The following Memoranda of Transactions are to be entered in Effected on account of John Henderson, Berbice, the the same manner as before : 1st. All Receipts and Payments of

foregoing Insurance : Cash in the Cash Book. Here, however, the transactions with Premium and Policy on 2700

£1909 the Bank are to be entered along with the Cash transactions in Commission on do., at per cent. :

3 100 business; but they are not recorded in the Memoranda, because they would take up a quantity of unnecessary space, and the

£28 13 9

12th. student can easily judge for himself how much money must be paid Bill No. 101, Robert Simpson

€2145 00 drawn from the Bank each day for the Payments, or how much should be lodged in the Bank from the Receipts. For

18th. this purpose, of course, he will make the proper entries in the Received in Cash for Bill No. 551 on Richard Sykes £120 00 separate columns appointed for the Bank transactions as shown

29th. in the Cash Book under the head of Home Trade. This process Took out of Cash for Petty Cash .

£10 00 renders it unnecessary for the merchant to keep a separate

August 1st. Bank account or Bank Book; and it shows by the balances at Purchased Goods of the following persons : the end of the month, or of any other period when they are

Of Samuel Morley, 9 bales tow Osnaburzs.

£236 50 taken, how the Bank and Business Cash transactions operate as „ Tuelon and Co., 3 cases of Hats a check on each other, the difference between these balances being always the amount of cash in hand.

£268 70

2nd. 2nd. All Drafts and Remittances of Bills are entered in the Bills Receivable Book, and all Acceptances of Bills in the Bills Paid Fox, Tennant, and Co. the balance of their account £320 15 O Payable Book. In these two books, the columns for the various

3rd. particulars relating to the Bills are more numerous than those Purchased Goods of the following persons : shown in the Bill Books under the head of Home Trade. The of William Phillips, shoes, amounting to

£270 15 11 student will, of course, be directed by the titles of these columns James Parker, linen tick

4200 to insert every particular in its proper place. 3rd. The particu

Matheson and Co., platillas

328 5 lars of all the other transactions relating to the Foreign Trade

„ Thomas Barker, lint Osnaburgs

367 10 0 are entered in the Day Book ; but many of these particulars are

£1016 11 3 copied from other books usually kept in a merchant's counting

4th. house ; viz., the Invoice Book, the Account Sales Book, the Ac- Received of Thomas Brown and Co., balance of account £970 0 10 count Current Book, the Insurance Book, eto.

5th.
MEMORANDA OF TRANSACTIONS.

Effected by Andrew Lloyd, an Insurance on £1500 on
July 1st, 1867.

Sundry Goods, from London to Jamaica, at 2 per cent.
Inventory of the Assets and Liabilities of the House of White, premium

£30 0 0 Smith, and Company, Merchants, London, as per Balance Sheet of Policy.

3 18 9 Ledger B. ASSETS.

£33 18 9

7th. Cash in the Union Bank

£2550 Exchequer Bills

5310 0

Shipped on board the Dreadnought, for Jamaica, on acBills Receivable

7300 15 0

count and risk of Schofield, Halse, and Co., as per Three per Cents. Stock £6000 at 90 per cent.

5100 00

Invoice Book, fol. 1: Debentures 513 0 Sundry goods, amounting to .

£1284 18 3 Ship Victoria, our ishar 3000 0 oCharges of shipping, etc.

51 80 Adventure in Scotch Linen

Commission, 5 per cent., on goods and charges 2467 0

66 15 0 Richard O'Brien and Co., Dublin

3530 12
Insurance on £1500, and policy

33 18 9 Peter Hutchinson and Co., Liverpool 1350 10 0 Commission on do. at 1 per cent.

7 10 0 Thomas Brown and Co., Falmouth 970 0 10

144 10 0 £32391 17 10

10th. LIABILITIES.

Bought of R. Hastie and Co., of Liverpool, 60 barrels of Bills Payable

£2350 100

Herrings, at 20s. each, including Insurance and ship.
Insurance, premiums due

1880 150
ping charges

£60 30 Nathan Herschell, Barbadoes

1370 5 0

12th. John Henderson, Berbice

720 5 o Shipped at Liverpool, on board the Fury, for Barbadoes, Samuel Morley, London

960 15 on account and risk of Richard Sykes, planter there, Schofield, Halse, and Co., Jamaica

1150 100 as per Invoice Book, fol. 2: 60 barrels of Herrings, Fox, Tennant, and Co., Liverpool . 320 150 amounting to

£60 0 0 Commission on do. at 5 per cent.

300 £8753 15 4th,

£6300 Effected by Andrew Lloyd, an insurance on 7 hhds. of Sugar, valued at £25 per hhd., from Berbice to

Bought of James Oswald and Co., London, 6 bales lint
London, at 3 per cent., the amount of premium being £5
Policy duty.

Osnaburgs, amounting to

£240 00 0 10 6

16th. £5 15 6 Bought of the following persons, viz. : 4th.

Of Tuelon and Co., 3 boxes of hats, amounting to Effected on account of Nathan Herschell, Barbadoes, the

William Phillips, 6 trunks of shoes, do. foregoing Insurance :

» W. Silver and Co., 1 cask of nails, Premium and Policy on £175

£5 15

Thoinas Barker, 9 bales tow Osnaburgs, do. Commission on do., at per cent.

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19th.

17th. Effected by Andrew Lloyd, an Insurance on £2550, on

Paid Bill No. 129, R. Adamson

£905 0 Plantation Stores, from London to Jamaica, at 2 per

20th. cent. premium.

£51 O Received payment of Richard O'Brien and Co.'s draft at Policy.

6 100
sight on Coutts and Co.

£500 0

21st.
£57 10 0

Received for £3000 of Three per Cents. stock, sold at 943
21st.
per cent.

£2816 5 0 Shipped on board the Rainbow, for Jamaica, on account and risk of John Roberts, planter there, as per Invoice

23rd. Book, fol. 2:

Paid freight of Sugar per the Ballarat

£23 15 4 Plantation Stores amounting to

£1544 40

25th. Scotch Linen, 4 cases, do.

808
60 Paid duties and fees on sugar per the Ballarat

£107 8 7 Charges of Shipping, etc.

21 0 0 Commission, 2% per cent., on goods and charges

59 7

27th. Insurance on £2550, and policy

Received for Exchequer Bills transferred

£15127 57 10 Commission on do., at $ per cent. .

12 15

29th.
Paid James Oswald and Co. their Bill of Parcels

£240 00
£25032
0 Received discount at 5 per cent. on do. .

12 0 23rd. Accepted a Bill drawn by R. Hastie and Co., of Liverpool,

30th. dated August 13, No. 140, payable to Williams and Co.,

Took out of Cash for Petty Cash

£15 00 London, due November 16th

£60 0 0
25th,

LESSONS IN GERMAN.--L.
Accepted three Bills drawn by Nathan Herschell, of
Barbadoes, dated July 1st, viz. :

In this lesson we commence Part II. of our Lessons in German. No. 141, payable to Robarts and Co., due Nov. 4th £500 0 The sections in this Part, which are distinguished by the sign & 142, do. Thomas Riley,

200 0 o in all references made to them in Part I., will be found to fur» 143, do. H. Green and Co., “ Dec. 4th

600

nish a complete and systematic Grammar of the German Lan29th.

guage, including its Etymology and Syntax, with examples and Received Drawback on Sugar per the Britain.

£115 8

extracts from the best German writers. 30th. Paid for freight, etc., of goods per the Dreadnought £38 10 6

$ 1.-ETYMOLOGY.

Etymology regards words as individuals ; discloses their ori. 31st. Paid duties and fees on goods, per the Rainbow

£2 12 6 gin and formation; classifies them according to signification ;

and shows the various modifications which they undergo in the 31st. Took out of Cash for Petty Cash

course of declension and conjugation. The inflection of all £12 10 0

parts of speech, except the verb, is, in grammar, called declenSeptember Ist. Received payment of Peter Hutchinson and Co.'s draft

sion; the regular arrangement of the moods, tenses, numbers, at sight on G. Barclay

£152 10

o persons, and participles of a verb, is called Conjugation; in a 2nd.

general way, however, all words capable of inflection are said to Paid for duties and fees on goods per the Dreadnought. £12 17 6 be declinable. The indeclinable parts of speech are often called

Particles. 3rd.

$ 2.-DERIVATION AND COMPOSITION. Accepted three Bills drawn by John Henderson, Berbice, dated July 16th, viz. :

(1.) In respect to derivation, all German words are divisible No. 144, payable to Barnett and Co., due Nov. 19th £200 0 o into three classes :-Primitives, Derivatives, and Compounds. Davis and Co.,

200 00 (2.) The Primitives, which are also called roots or radicals, 146, T. Gurney,

Dec, 19th.

300 0 0 are all verbs; forming the basis of what are now generally called 5th.

the irregular verbs, and of about fifty or sixty others, which Paid for freight, etc., of goods per the Rainbow

£18 7 6

were once irregular in conjugation, but are so no longer. They 6th.

are also all monosyllables, and are seen in the crude form (so to Received of Richard O'Brien and Co., of Dublin, the fol.

speak) by merely dropping the suffix (en) of the infinitive mood; lowing Remittances in Bills, viz. :

thus :-Bind(en), to bind ; schließ(en), to close; fang(en), to catch. No. 610, dated Aug. 1, on Kennard and Co., at 3 months £1000 0 0 (3.) From the primitives, sometimes with, sometimes without, 5, J. Harris

any change in or addition to the crude form, comes a numerous 7, » W. Melville,

876 15 train of derivatives, chiefly nouns and adjectives. 8th.

Thus, from bind(en). "to bind,” we get ter Band, the volume, Discounted at the Banker's, Larchin and Co.'s Bill, due

and der Bund, the league, where the derivatives are produced Nov. 8th Paid for Discount on ditto, for 2 months : :

£730 10 by a mere vowel change. The derivative is, also, often distin

6 1 9 guished by a mere euphonic or orthographic termination ; 9th.

changing the form, indeed, but in no wise affecting the sense. Disposed of the remaining 8 cases of Scotch Linen to Dawson and Hancock, merchants, London, for. • £17500 and et; thus, from fprech(en), “to speak,” comes die Sprache,

The terminations employed in this way are er, el, en, e, de, te, 10th. Accepted 3 Bills drawn by John Henderson, Berbice,

speech, language. In some cases, moreover, forming derivadated August 1st :

tives, the insignificant syllable ge is prefixed; as :-Gewiß, sure, No. 147, payable to J. Wilson, due at 3 months

£200 00

certain; ter Gesang, the song. 148, do. T. Carr,

200 00

(4.) But there is another and a most extensive class of deri149, S. Curtis,

0 0 vatives, sometimes called secondary derivatives, formed by the 12th,

union of radical* words with suffixes that are significant : thus, Paid Samuel Morley his Bill of Paroels .

£236 5 0 from heilig, "holy, sacred," we get, by adding en, the verb beili. Received discount at 5 per cent. on do.

11 16 3 gen, " to make holy, to consecrate.” The suffixes of this class Paid Tuelon and Co. their Bill of Parcels

2 (the significant ones) are, however, most of them, used in formReceived discount at 2) per cent, on do.

0 16 ing nouns and adjectives. They will be found explained under 15th.

those heads respectively. Several of them are exactly the same Paid William Phillips his Bill of Parcels

£278 15 11 in form as the terminations which are often added to primary deriReceived discount at 5 per cent. on do.

13 19. vatives. From these (that is, from the merely orthographic endPaid James Parker his Bill of Parcels Received discount at 5 per cent. on do..

ings) the significant suffixes are to be carefully distinguished.

2 Paid Matheson and Co. their Bill of Parcels

328 5 4 Received discount at 5 per cent. on do.

The word radical, however, in this place, is designed to indicato Paid Thomas Barker his Bill of Parcels.

367 100 any word capable of assuming a suffix. In this loose sense the word is Received discount at 5 per cent, on do..

18 7 6 often employed for the sake of convenience.

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