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ACCOUNT SALES BOOK.

An Account Sales is an account showing the amount of the sales of goods imported and sold for the benefit of the merchant, or any of his correspondents, with the different charges attending the sales, and the net proceeds of the whole. The book in which such accounts are entered is called the Account Sales Book, or simply Sales Book. An account sales is frequently made up in the Dr. and Cr. form, the charges and the net proceeds being on the Dr. side, and the sales on the Cr. side. Sometimes, especially where the space admits of it, the charges, etc., are placed at the bottom of the account, (1)

so that the whole may be contained in one page, as exemplified in the twe accounts in this book. The Account Sales Book is frequently made up from other books, where the particulars are entered as they can be obtained from time to time. As an account sales can rarely be made up at the period when the goods are sold, the copy in the Sales Book must be marked with the date where it is entered in the Day Book, or the folio where it is entered in the Journal; as, like the Invoice Book, the entries may be made at once in the Journal, without passing through the Day Book.

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car il était à même de solder ses derniers achats et ses

nouveaux.

Muni de ces avis, le représentant visita non-sculement les maisons qui le connaissaient, mais encore celles où il n'était pas encore allé. Il trouva des fabricants; à l'arrivée du misérable escroc, il le conduisit dans les différentes maisons, qui pensant être payées au comptant, poussèrent à la vente. Au moment de partir, il donna des effets acceptés et parfaitement en règle sur des maisons connues, à la plupart des vendeurs, qui les reçurent, mais avec l'intention de les envoyer de suite pour en connaître leur valeur réelle. Aux maisons qui le connaissaient, il leur dit qu'ayant acheté plus qu'il ne pensait, il leur ferait le versement de ses achats à son arrivée à Gênes. Les caisses contenant ses marchandises furent livrées et expédiées, car on était loin de soupçonner que l'on eût à faire à un habile chevalier d'industrie. Quelques jours après, on apprit la triste vérité. Notre place se trouve dans cette malheureuse affaire pour environ 900,000 francs. Quant à nous, trompés comme les autres par la perspective d'un paiement au comptant, nous perdons environ 27,000 francs.

Sous ce pli nous vous remettons une valeur qu'il nous a donnée, et qui ne vaut pas mieux que les autres; nous vous envoyons aussi nos pouvoirs pour poursuivre cet escroc s'il se trouve encore dans votre ville.

Nous vous présentons, Messieurs, nos salutations cordiales, DE PRETIS FRÈRES. 49.-FORM OF ENGLISH CHARTER-PARTY.*

It is this day mutually agreed between of the good ship ment of harbour of

the said

to the port of

of . . tons or thereabouts, now lying in the

and

& Co. of merchants; that the said ship being tight, staunch, and strong, and provided with a sufficient number of mariners, and every way fitted for the voyage, shall sail with the first fair wind and weather that shall happen after the next, from the said port of with the goods and merchandise of & Co. their factors and assigns, on board, and there unlade and discharge the said goods and merchandise (the said ship shall then proceed forthwith to the port of or as near thereto as she may safely get, and there take on board a cargo of the property of the said & Co., their factors and assigns, and shall there return to the port of with the said cargo) in the space of months, limited for the end of the said voyage, the act of God, the Queen's enemies, fire, and all and every other dangers and accidents of the seas, rivers, and navigation of whatever nature and kind soever excepted. In consideration whereof the said ... & Co. for themselves, their executors, and administrators, do hereby covenant and agree well and truly to pay or cause to be paid unto the said his executors, administrators, factors or assigns, for the freight of the said ship and goods the sum of (or per ton one-half in cash on the delivery of the first cargo in the port of and the remaining half in cash days after the unloading and right delivery of the aforesaid cargo of in the port of ), and also shall and will pay for demurrage, if the said demurrage shall be by the default of the said & Co. the sum of

In witness whereof we have set our hands and seals.

per day.

et autres marchandises énoncées, par votre signature, pour, après avoir reçu mes expéditions définitives de la douane, et signé mes connaissements, et du premier temps convenable, partir, Dieu aidant, pour me rendre en droite route à . . lieu de ma destination et décharge; et après mon heureuse arrivée audit lieu, et avoir livré fidèlement les marchandises de mon chargement aux correspondants de l'affréteur, ou aux porteurs des connaissements (sauf les risques, périls et fortunes de la mer, dont Dieu nous garde), il me sera par eux payé comptant, ou au porteur de mes ordres, au lieu de ma décharge, pour mon fret, en espèces sonnantes, et non autrement, la somme de francs et francs de chapeau par chaque tonneau

Ce délai expiré, il me sera payé, en espèces sonnantes, la somme de francs par jour de retard, et ce, jour par jour, soit pour charger, soit pour décharger. Les avaries grosses (dont Dieu nous garde) seront réglées et payées suivant les us et coutumes de la mer, au lieu de ma décharge. Tous les frais et droits relatifs à la cargaison seront supportés par le sieur affréteur et consignataire; et ceux concernant le navire, par moi, capitaine. La cargaison sera mise à bord, et reprise de même aux frais et risques du sieur affréteur et consignataire. Pour l'accomplissement des présentes clauses et conditions d'affrétement, les parties contractantes engagent mutuellement tous leurs biens présents et futurs, spécialement le sieur affréteur, la cargaison à charger; et le capitaine, son navire, agrès et apparaux. Aux susdites conventions, moi affréteur soussigné, je promets de faire effectuer le chargement et déchargement sus-mentionné.

Fait et signé de bonne foi, sous les seings des parties et celui du courtier vers qui le présent original reste déposé, pour en délivrer expédition à qui de droit le treize mil huit cent La minute demeurée en nos mains est signée Pour copie conforme Courtier juré.

52.-LETTER ENCLOSING INVOICE OF GOODS. Gentlemen,-We beg leave to advise you of our having forwarded the goods ordered as follows:

.....

M..... cwt.... lb. gross weight,... which please to receive, crediting us as per invoice here enclosed for the amount of ....... (etc.)

.......

For balancing this sum we have drawn on you at month date to the order of ......... which please to accept. Hoping that the goods sent will be to your full satisfaction, and trusting to be favoured with your further orders, We are, Gentlemen, Respectfully yours.

Messieurs,-Nous avons le plaisir de vous faire part de l'expédition des articles que vous avez bien voulu nous commander,

savoir:

.... mois de date à l'ordre de . . . . . auquel il vous plaira de préparer bon accueil.

Espérant que notre envoi sera à votre entière satisfaction et vous priant de nous continuer vos commandes,

Nous avons l'honneur d'être, Messieurs,

Vos obéissants Serviteurs.

RECREATIVE NATURAL HISTORY. GRASSES, REEDS, AND RUSHES (continued). THE reed most commonly met with in this country is that known as the Fen Reed (Pharymites communis). This, as we have seen before, is used by the inhabitants of marsh tracts and fenny lake and river shores for a variety of important and useful purposes. Paper-making has of late been added to the number. A firm in the neighbourhood of Odessa having turned their attention to this branch of manufacture, we see no reason why it should not be successfully carried out in this country. Not only is the reed family valuable on account of the number of hollow cane-like stalks or stems it produces, but because, like many other of Nature's marvellous gifts to man, it performs works which no human skill or energy could hope to achieve. The countless myriads of sand-grains gathered together on the borders of some of our sea-coasts would, if unrestrained, be carried onward by the drifting wind, thrown shorewards by the rising tide, or seawards by heavy rain-storms, thereby changing the character and form of boundary which divides sea from land; thus endangering the lives and possessions of all those who dwell among the sand-plains and dunes. But fortunately there exist certain reeds whose favourite place of growth is among the sand-beds in which lurks the danger. Here flourishes the "sand binder" (Elymus arenarius), and the "marrum" or Norfolk sand reed (Ammophila arundinacea). These plants throwing out their long cord-like runners and numerous rootlets, establish a tough fibrous net-work, which effectually restrains the masses of sand, and keeps them from being carried about by ordinary disturbing causes.

The Norfolk sand reed, unlike its cousin of the marsh, rarely grows to a greater height than three feet from the ground. So important are the services rendered by this plant, that stringent laws have been made regarding its preservation; and there can be little doubt that very large tracts of sea-shore, which now lie barren and next to valueless, might, by the introduction of Ammophila arundinacea, be rendered fit for the reception of flocks and herds.

A large and handsome description of reed, Arundo donax, grows extensively in many parts of Southern Europe. It may justly be considered the largest member of true European grasses. It is from the split joints of this description of reed that the mouth-reeds of clarionets and some other wind instruments are made. Rice in its uncultivated condition may be regarded in the light of a marsh reed. Immense tracts of wild rice exist in many parts of America, affording food stores and shelter to myriads of wild fowl. The Indians, too, avail themselves of these vast natural grain crops; pushing their light buoyant canoes through the closely-growing stalks, they haul huge bundles of the heads of ripe grain in over the gunwale of the boat, and beat out the rice with sticks, thus performing their threshing operations before reaping time-a feat rather calculated to puzzle an English farmer. Cultivated rice (Oryza stativa) appears to have been known in very early ages; both Dioscorides and Theophrastus speak of it, and state that it was brought from India. The Chinese have cultivated rice from periods of the remotest history. It was not, however, grown in America until about the year 1697. Rice is grown with tolerable success in some parts of the south of Europe, but the best is brought from South Carolina. Very large quantities of Patna rice are also made use of in this country.

In considering the so-called cereal grasses grown in this country, it is both curious and interesting to trace the relationship, and in many cases striking similarity, which exists between them in growth, notwithstanding the different position they hold when ranked according to their value and usefulness. The term Triticum has been applied to that genus of plants to which the various kinds of wheat, as well as that plague of farmers and gardeners, the common couch-grass, or stroil, belong. The barley, oat, rye, canary-grass, etc., have each their representatives amongst the wild grasses of our fields, hedge

rows, and meadows; and it is from a gathering together of these that our best hay crops are mainly formed. The couch-grass (Triticum repens) has been called the black sheep of its family, but a little patient investigation will serve to show that even this much-despised weed has its good qualities. The underground runner or root, so remarkable for its length, toughness, and powers of reproduction, has not unfrequently served, during periods of want and scarcity, to prolong the lives of the famished poor who possessed thrift and practical knowledge enough to gather and partake of it. A considerable quantity of saccharine matter lics stored up in the runners of this member of the family Triticum. Pigs fatten rapidly on food prepared from them. The celebrated Ariali grass of India, which is held in such high esteem by the keepers of horses of that country, is closely allied to the couch of England in mode of growth and the nature of the sweet products yielded by the underground runners or roots. The term Triticum, applied to the genus of plants under consideration, is derived, according to Varro, from tritum, ground or rubbed; as we say, to triturate, or crush by the aid of a pestle and mortar, or such like contrivance. Both the early Egyptians and Jews cultivated and consumed grain extensively, and so great is the vitality possessed by the seeds of this order of plants, that wheat-grains found in mummy-cases discovered in both Egypt and Thebes, which had probably lain buried for several thousands of years, germinated freely when subjected to the stimulating action of light, heat, moisture, air, and soil. Who then shall say how long the seeds of grasses and other plants may remain locked up within the coffers of the deep quiet earth, without parting with the germ of life with which a wise Creator has endowed them? It is usual to speak of what is called common wheat as Triticum vulgare; but under the same head must be classed two varieties of the same species of plant-viz., Triticum aestivum and Triticum hybernum. These last-mentioned kinds differ in their periods of growth, and although they have been found growing wild in both Siberia and Persia, it is difficult, if not impossible, to assign any particular country as being the place of their origin. Still, it is important to bear in mind the distinctive habits of the two varieties, as that called Triticum æstivum is the true type of all the kinds of wheat known in this country as spring and summer wheats; whilst Triticum hybernum is the family head, so to speak, of all the summer or winter wheats properly so called. Then we have Triticum turgidum, cone, turgid, or English wheat, of which about ten well-marked varieties are enumerated. The quality and number of grains produced by any particular variety may, however, be materially influenced by careful selection of seed and proper management. The change of character thus set up in wheat plants is clearly and curiously shown by a series of experiments carried out by Mr. Hallet, of Brighton, a well-known agriculturist. This gentleman, in the year 1857, selected an ear of corn which measured 43 inches in length, and yielded forty-seven grains of wheat; from these selection was made, and in the year 1861 an ear was produced which measured 8 inches long, and yielded 123 grains with eighty stalks or reeds springing from one crown of roots formed from a single grain. Thus it will be seen that attributes well calculated to lead the casual observer to imagine that a distinct species of wheat was before him, may be brought about by management and judicious selection.

Bearded wheat (Triticum durum) is a native of Switzerland. Thero are several varieties of this plant, all of which produce summer wheats, and are extensively cultivated in Spain, Italy, Sicily, etc. The bearded wheats of the East we cannot dwell on here. There are yet a number of noteworthy and attractive grasses, which are cultivated in this country more on account of their beauty of appearance than absolute utility. Amongst these we may mention the stately pampas grass, now such ar admired ornament to our lawns, and the striped ribbon-grass, and breza or quaking grass of our garden borders. Unlike the true grasses, the rush family are of little value for the seed they bear. They, with the flags and sedges, are held in esteem according to the utility and general character of their leaves and stalks. The papyrus of the lakes and rivers of Egypt (Fig. 1), as most of our readers will be aware, furnished the principal material from which the books and other documents of the ancient Egyptians were formed. The Greeks, too, availed themselves of the same material for writing on. To prepare the papyrus for the reception of the inks and pigments used by