« 前へ次へ »
3690 18 4
3174 15 0
3690 18 4
3690 13 4
the events directly from the original books into the ledger | very outset, strongly imbued with the feeling, that as his art without the dilatory intervention of a journal.
is perfect in principle, it only requires fixed and watchful The writer of this article has for many years been in the habits of accuracy to render it perfect in practice. habit of employing a method which combines the quickness The Balance Sheet, however useful to the book-keeper as of single entry, as it regards the personal accounts, with the a test of his accuracy, is far more important to his emsatisfaction of double entry, as it regards the entire bodyployers as a bird's-eye view of their affairs. of the books. He considers this combined method' well If, for example, the journal entries already given are worthy of the attention of all who either as principals or properly posted into a ledger, they will result in the folbook-keepers are interested in the accounts of any exten- lowing balance sheet : sive business. By the method here alluded to a summary ledger is kept, and this is the only ledger that has a journal
Bought Ledger attached to it. These two books, namely the summary journal and summary ledger, are devoted exclusively to the impersonal accounts, together with the bankers', travellers', and other personal accounts of that nature. The results Upon the face of the balance-sheet, double entry speaks are collected into the journal from the subsidiary books at at once to the eye, and informs the parties interested convenient periods, whether weekly, fortnightly, or monthly. not only of the amount of debt incurred, but the means of According to this method the debts contracted, by the sup- discharging it, by showing the property divided into proposition above, for Iron, Premises, and Stable, would be portions of saleable (iron), mortgageable (piemises), and placed respectively to the credit of the parties in the bought consumable (stable): thus distinguishing the effects into ledger, as soon as the accounts could be examined and those which are more or less available and those which are passed. On the other hand, every payment made against unavailable for the discharge of immediate obligations. the purchases, whether by cash, by bills receivable, or by If a short series of pro forma suppositions is added to the bills payable, would be charged to the proper personal ac- above, the value of the balance sheet will be more distinctly count in the bought ledger at the very moment of making seen in the strong and steady light it sheds upon the vilal the payment. By this plan the bought ledger is made to question of profit and loss. exhibit the state of every account it contains, and may be Suppose, then, that the conductor of the business has referred to at any time, with the certainty of finding the sold out 40001. consols at 92% less s brokerage--that he has last event recorded. This is the advantage of single entry, paid the proceeds directly into his banker's hands for the that there is no journal to obstruct the progress of the use of the business--that he has effected sales of 550 tons record which arrives instantaneously at its ultimate destina- of iron at 5l. 158. per ton to a variety of customers--that he tion, and appears without delay in its proper place, namely has received out of these accounts cash to the amount of the personal account to which it relates.
7581. 168., and 18 bills, amounting to 22321. 128., besides The summary journal, in registering these same pur- allowing 121. 128. in abatements and discount—that out of chases, throws away all consideration of particular persons, these cash receipts he has paid taxes 2:21. 108., other charges except for clearness of reference, by raising a single account to the amount of 281. 158. 6d., and his bankers 6501.- that comprehending them all under the general name of bought he has settled Chandler and Coʻs. demand by a check on ledger,' thus
his bankers for 631. 148., abating 10d.--that he has drawn Sundries. Dr. to Bought LEDGER,
checks for salaries and other charges to the amount of
551. 178. 3d.--that he has accepted a bill addressed at his 5 0 0
bankers at 2 months to Jones and Co. (No. 1) for 9751., Thompson 191
deducting 2} per cent. in discharge of their demand--that
he has accepted a bill (No. 2) at 6 months to Smith and Carpenter & Co.
Co. 12671. 108., and another bill (No. 3) at the same date to Thompson and Co. 9071. 58., and another bill (No. 4) at
2 months to Carpenter and Co. 4521. 88. 6d.—that the bills The severance of these personal from the impersonal, accepted at 2 months have fallen due and been regularly paid with a separate ledger allotted to each, will be found ex- by the bankers, and that the two acceptances at 6 monins tremely valuable to those book-keepers to whom the con are still running – that he has compromised a debt of trivance may be new, and after a short experience they will 281. 148. 6d. for 10s. in the pound, which he has received in feel it to be a decided advance in their professional know- cash, forming part of the above sum of 7581. 168. Suppose ledge to be possessed of a method which, without surren- further that of the 18 bills receivable, No. 8 had fallen due dering one jot of scientific certainty, carries forward the bu- and been received in cash, value 8l. 148., and that six siness of the day to immediate completion.
others, namely, 1,4,5, 12, 13, 16, amounting to 8981.178. 4d., With respect to the skill required in journalizing, that is paid short into the banker's, had fallen due and been reguto say, in assigning every occurrence to its proper account, Tarly taken up in full by the acceptor, except Mr. Athelit may here be remarked, that if motives of convenience or stan's, who, requiring the assistance of 551., had 25l. lent to advantage are in any particular case sufficient to outweigh him out of the cash, and a bill receivable (No. 7) for 301. the evils which always follow upon too rainute a subdivision, Suppose also a horse to be bought, by check 351. The orithe Iron account might be split into pig-iron and bar-iron, ginal entries recording the above transactions would be with a separate space in the ledger for each description of made as follows:- The sale of the consols and disposal of goods. So also the Stable expenses, instead of forming a the proceeds would first appear in the summary journalseparate head of account, might be made to take their place the sales of iron would be stated with particulars of date, in the ledger as part of a more general account under the person, quantity, and price in the sold day-book, according name of Trade Expenses ; or, on the contrary, they might to the order of time, and the same facts would be carried themselves be 'distributed into a variety of heads—such as forward into the sold ledger, according to the division of hay, straw, oats, farriery, the ultimate effect upon the profit persons. The cash-book would show in the order of time and loss being of course the same, but the means of watch the various sums received from the particular buyers, whose ing and controlling the progress of particular outgoings accounts would be immediately credited in the sold being greatly facilitated.
ledger. The bills-receivable book would give day by day After having posted his journal, the book-keeper avails the names of the buyers from whom each bill had been himself of the first leisure to ascertain that his work is free received, and show the page in the sold ledger where it from error, and with that view extracts all the balances from had been carried to his credit. With regard to abatements his ledger-technically called a balance-sheet. If he finds and discounts, the sold ledger and the bought ledger the total amount of all the debtor balances to agree exactly should each have a sufficient number of folios set apart to with the total amount of all the creditor balances, he has a contain a list of all such allowances regularly recorded at presumptive though by no means a conclusive proof that the time of their occurrence ; and these allowances, under his books are correct, since one or more errors on one side the names of discounts outwards' and discounts inwards, may happen to be precisely equal in amount to one or more should be journalized at convenient periods in the sumerrors on the other side. if, however, there is any difference mary journal. The bills-payable book would show the date between the totals, he is sure that error lurks somewhere. and amount of each acceptance, with a reference to the The young accountant should propose to himself nothing folio in the bought ledger where each drawer has been short of absolute truth as his standard, and should be, at his debited,
4 17 6 4 15 0
3174 15 0
Chandler & Co
3690 18 4
22 10 0
These transactions, when digested in the journal, would | to be 101 tons on hand ;-more or less there cannot be give rise to entries of the following effect:
without either errors or fraud. After satisfactory proof of BANKERS. Dr. to Console.
the fact, a valuation may be made, either at the market £4000. at 924, less Brokerage :
3695 0 0
price or the cost price, according to the purpose intended by SOLD LEDOEB. Dr. to IRON.
the stock-taking, which is sometimes to pay out the share Amount sold as per Day Book, page 1 to 22
3162 100 of a deceased or retiring partner, sometimes to admit a new 550 Tons.
one, and sometimes in salutary compliance with an annual CASH
Dr. to SUNDRIES. SOLD LEDGER, as per Cash Book
759 16 0
custom. Suppose in this case the valuation to be 5l. per Bills RECEIVABLE, No. 8
8 14 0
ton, the consequence would be the following journal entry:--
Dr. to PROFIT and Loss.
101 tons on hand this day
503 00 BANKERS, as per Cash Book
Less Dr. balance of iron account in Ledger 13 5 o SOLD LEDER (Athelstan) 25 0
409 16 0 TAXES CHARGES
Suppose the consols were sold out half a year before, and 726 5 6
consequently a dividend due; suppose, also, the value of SUNDRIES.
Dr. to SOLD LEDOER, Bills RECEIVABLE, No. 1 to 18, as per Bill - Rec. Book . 2232 12 0 provender in the stable to be 211. 88. 6d. ; the horse to be Discou'T OUTWARDS, particulars fiom Sold Ledger. 15 12 12 0 considered one-seventh less valuable than when he was Bap DEBTS, compromised £28 14 6
bought, and the premises to have undergone a deterioration
9259 | 3 of 10 per cent., these matters would be thus recorded in the SUNDBIES. Dr. to BILLS RECEIVABLE.
journal:BANKERS-I, 4, 5, 12, 13, 16
899 17 4
Profit and Lose.
Dr. SUNDRIES. SOLD LEDER (Athelstan)
Ledger Balance 35 00
Ledger Balance ,
459 8 6 As per Bills-l’ayable Book
3602 3 6
15 SUNDRIES, Dr. to BANKERS.
Ledger Balance 63 14 10
63 14 0
60 0 0 HORSK CHARGES : : : 53 17 3
€152 14 10
1581 19 9
The effect of all these entries, when posted in the ledger, Bovont LEDOER.
Dr. to DISCOUNT INWARD. Jones #23.-Chandler 10d,
25 o 10 appears in a new balance-sheet, which now represents the
actual state of the concern, with every account in the ledger When these entries have been properly posted in the adjusted to the same moment of time ; for the book-keeper summary ledger, and added to the accounts already there who does not, on these occasions, refer every account to ihe of Premises, Iron, Stable, and Bought Ledger, the general same moment of time discovers that sort of ignorance in effect will come out in the following balances :
his art which Hogarth exposes and satirizes, for the benefit Bankers . . 3661 17 7
3695 0 0 of other artists, in his celebrated picture of False PerBills payable : 2174 150
spective. Bills receivable 1295 0
Discount ipw, 25 0 10
3661 17 7
Consols 3755 0 0 Premises
Bills payable 2174 15 0 Bills receivable
230 19 0 Horse
Sold Ledger Taxes 99 100
8 199 2 9
452 8 6
Folio of Ledger.
4 6 1295 08 199 2 9
Folio of Ledger.
134 8 0
£6160 14 0
£6160 14 0 Should a stock-taking be determined upon at this point, data before him, easily collects together all the accounts
The proprietor of the concern, with these authentic the book-keeper, grounding himself upon his balance sheet, transfers to an account of profit and loss' all those ba- which are similar in their nature, and draws froin the
Thus, he lances which represent absolute loss or absolute gain, inde- result, the most useful practical inferences. pendently of existing property, because they are matters of finds that in cash and cash-like accounts he possesses a
£5197 5 6 mere account, and not matters of opinion. Under the sup
0 posed state of things, he would therefore of his own accord
Out of which his bills payable will require 2174 15 make the following entries in his journal:
3022 10 6 PROFIT and Loss. Taxes. Balance of this account
To which he adds his iron
505 0 0 Discount Oui.
14 7 3
And finds a free disposable fund of £3327 10 Having thus marshalled the toating against the floating accounts, he compares the fixed with the fixed, and finds the premises, horse, and stable to constitute a Total of
£458 8 6 The balance-sheet being presented to the employer in the improved state thus produced, is examined, item by item, The Profit
230 19 0 to ascertain that the property mentioned in the ledger is in for which he is his own creditor, he adds actual existence. The cash, the bills payable and receivable, The Difference
9 and the balance at the banker's, are disposed of in a few to the above disposable fund
3527 10 6 minutes, in all concerns which have the least pretension to regularity of accounts. The sold ledger and bought ledger
0 ought to be thoroughly investigated, and the balance, if any, and perceives that if the price of consols is the same as appearing in the summary ledger, ought to be sustained when he sold them out, he can replace them, together with and elucidated by a schedule of the debts composing that the dividend, even although his premises, horse, and probalance, not only for the sake of proving that so much pro vender should yield him only 2271. 98. 6d. If he continuos perty really exists in the sold, and that all the demands in business, he periodically extracts from his books the same have been discharged from the bought, but also for the pur- sort of information, and by comparing the results in the pose of securing the speedy collection of those debts which same way ascertains the progress he has made in a given may have fallen behind in point of time. With regard to time. In this case the means of living are supposed to be iron, it would be seen by the ledger that 651 tons had been derived from sources independent of the business. If the bought and 550 tons had been sold. There ought, therefore, proprietor had drawn any money for private purposes, he
would have been charged with it in a separate account means of a paved road. The town stands on the banks under his own name.
of the navigable river Rupel ; it contains 1045 houses So, where several partners are interested in any under- and 6223 inhabitants. A considerable trade is carried on taking, the books are kept as if they were the books of one between this place and Antwerp, Mechlin, and Brussels, individual, each partner being debited or credited in his which is much facilitated by the navigation of the Rupel personal account, like a stranger, with all that he takes out and by the Brussels canal, which joins the Rupel opposite or brings inwards. At the stock-taking the account of profit to the town. Great numbers of bricks and tiles are made * and loss is balanced by transferring to the private account here; the building of vessels for river and canal navigation of each partner his respective share.
is also carried on; there are two large salt-refineries and In examining this new balance-sheet, the reader will seventeen breweries, besides distilleries, rope-walks, tanhave remarked that, in point of fact, each account repre- neries, and establishments for other manufactures. Boom sents the concern itself under different aspects, the debtor supports two communal schools, in which sixty-five boys and side forming an inventory of property so digested as to eighty girls are taught. (Dic. Géog. de la Prov. d'Anvers, show at once what and where the several heads of property par Van der Maelen.) are, and the creditor side exhibiting the nature and amount
BOOM-DAS. (HYRAX.] of the demands upon the concern. The account of bills BOONDEE, a principality in the S.E. quarter of Rajpayable, for example, shows the amount which the concern pootana, under the protection of the Anglo-Indian governis bound to provide for the satisfaction of claims which will ment, between which and the Rajah of Boondee, Bisben be brought against it for actual payment; the account of Sing Behauder, a treaty was concluded in February, 1818. consols shows the sum of money which the proprietor has The territory of Boondee formerly comprehended the embarked in this particular undertaking; and the account petty state of Kotah, and with it occupied that division of of profit and loss points out the amount of advantage he the province of Ajmeer (Rajpootana) which is known as has derived from his transactions, provided all the accounts Harraoutee or Haravati, a name derived from the ruling on the debtor side should realize the sums standing against family, who are of the Hara tribe. The boundaries of Boonthem.
dee are Kotah on the S. and E., the frontier being about five Another view suggested by this analysis of the new miles from the river Chumbul ; Jey poor and Oonjara on the balance-sheet is, that although it may seem at first sight N., and Jajghur on the W. indifferent whether a man is his own debtor or his own cre The Rajah of Boondee having brought upon himself the ditor, since, in either case, he has no actual payment to enmity of the Maharatta chiefs, Holkar and Scindia, in provide for ; yet in reality it makes an important difference consequence of the aid afforded by him to the British army to a trader at his stock-taking, whether he inds the account | under General Monson, when retreating in 1804, a part of profit and loss standing at the debtor or the creditor side of the territory and more than one-half of the revenues of of bis balance-sheet; since on the debtor side it indicates the principality were exacted by those chiefs in the name the absence or destruction of property, and on the credit of tribute. The subsequent success of its operations against side it indicates the absence or destruction of obligation.
Holkar and Scindia having enabled the British government This is indeed the whole struggle. It is for profit that to insist upon the surrender in its favour of the tribute thus the labours, cares, and hazards of trade are encountered, exacted, that portion which was paid to Holkar by the Rajah and in books well kept the issue of the struggle is pointed of Boondee was remitted to the latter, together with ceriain out by this account of profit and loss. In the progress of pergunnahs, of which Holkar had taken possession. By the business sketched above more profits would accrue, and another article of the treaty of 1818 the Rajah of Boondee would swell the credit side of that account, but at the same engaged to pay to the British government the tribute before time expenses and other inroads upon the property would paid to Scindia, amounting to 80,000 sicca rupees (90001. likewise be going forward, and would ultimately array them- per annum). In addition to the pecuniary relief thus selves under the several heads for which the concern would afforded to the Rajah, he received, under this treaty, an be its own debtor. The important question is on which accession of territory to the extent of 2500 sq. m., including side the preponderance shows itself.
the town of Patun. [RAJPOOTANA.] At this point it may be advisable to admonish the young (Mill's Brit. India; Report of Committee of House of accountant not to be led away by a sophism which will | Commons on the Affairs of India, 1832, political section.) frequently assail him, viz., that whether he keep his books BOONDEE, the capital, in 25° 28' N. lat. and 75° 42' E. by one method or another the result is the same. Who- long. Properly speaking, the town consists of two parts, ever duly considers that the purpose of book-keeping is distinguished as Old Boondee and New Boondee. The old not only to ascertain the actual state of a concern, but to town, which is to the W. of the modern buildings, is nearly know what that state ought to be by virtue of all its trans- deserted by the inhabitants, and for the most part in ruins: actions, will immediately see the impossibility of arriving it contains however some fine pagodas, and some fountains. at that complete knowledge by single entry. One example The new town is inclosed by high stone walls and conwill make this clear. In weighing the iron, the quantity nected with fortifications on a cliff behind the town, and would be found as heavy by single as by double entry, but commanding it. The greater part of the houses are built it is by double entry alone that you can know whether that of stone, and are two stories high. The principal street quantity is the right one. If you wish for satisfaction, as has a very striking appearance. At one end stands an exyou naturally must, on so interesting a point, double entry tensive temple, dedicated to Krishna, covered with groups gives you at once, and upon system, that satisfaction which in rilievo, and at the other end is the great palace of the single entry drives you to obtain through the laborious un- Rajah, built on the side of the hill; the intermediate space certain process of picking out,' carrying within itself no is occupied by two rows of shops fantastically ornamented. principle of certainty, and harassing the mind with the con. At the lower end of the street and near Vie temple are sciousness of perpetual liability to error. Single entry is in figures of the natural size, cut in stone, of a horse and an fået little better than loose memorandums of account, valu- elephant-the latter raised on a pedestal. able undoubtedly as far as they go, but so incomplete and On the N.E. side of the city is a lake which is supplied disjointed, that they throw no useful light upon the past with water during the rainy season by another great lake progress of affairs, and are utterly incapable of showing artificially formed by embankments on the high ground. what the present facts ought to be.
The pass through the hills to the N. of the city is more than Double entry is of quite a different character. It begins, 6 m. long, and at three spots is defended by barriers. Near proceeds, and ends in as much certainty as human falli- to one of these barriers is a summer residence of the Rajah, bility admits or. Whatever may become of the property in and some Hindu temples. Adjoining the second barrier is a concern, the matter of account is subject to no possible the cemetery of the Rajah's family, containing many highly diminution. Not a single atom can be admitted into its ornamented tombs, with figures of elephants and warsphere without being ranged under two heads of account, to horses. (Hamilton's East Ind. Gaz.) the credit of one and to the debit of the other. Not an atom BOOPS, a genus of fishes of the order acanthopterygii, within the sphere can change its character, as, for instance, and, according to Cuvier's arrangement, belonging to the when a bill receivable is paid in cash, without producing fourth famly of that tribe called sparoïdes or sparidæ. a credit in the account it has abandoned, and a debit of This genus is chietly characterized by the species posequal value in the account it has entered.
sessing trenchant teeth; the mouth is small and not proBOOM, a commune in the province of Antwerp, ten tractile. The species are generally of brilliant colouring, miles south of Antwerp, with which it communicates by Most of them occur in the Mediterranean.
Boops salpa (Sparus salpa of Linnæus) is of an oblong- | the country along its eastern borders, and it is only conovate form: the ground colour of its body is bluish, on jectured that they are the Ankas or Akas, a nation which which are several longitudinal yellow stripes.
possesses the mountains N. of Asam, and is otherwise little BOORHANPORE, a large and ancient city, formerly known. the capital of the province of Candeish, on the N.W. bank The extensive plains which occupy the southern regions of the Tuptee River, 29° 19' N. lat. and 76° 18' E. long. of Central Asia, and are known as the table-land of Tibet,
This city is one of the best built in the southern part of are situated at a great elevation above the sea. There are Hindustan; the houses are generally constructed of brick, good reasons for supposing that on an average this elevaand are two or three stories high. Many of the streets tion is above 10,000 feet. The distance between this tableare wide, and paved with stone; the market-place is a large land and the low plains on the banks of the Ganges, hardly and substantial building, but the city is without architec- exceeds in a straight line eighty miles, and as these low tural ornament. The principal mosque is the only building plains, where they approach nearest the table-land, are which is any exception to this remark. It is of gray stone, hardly 300 feet above the sea, it is easily conceived that with an extensive façade supported on arches, and it has the descent from the table-land to the low plains must be two handsome minars of an octagonal form : in front are a exceedingly rapid and uneven. Bootan occupies the whole fine terrace and a reservoir of water.
of this descent and a narrow tract of country at the foot Boorhanpore, which had been made the seat of govern- of it. ment for the Soubah or Viceroyalty of Candeish by Au As far as our information goes, the surface of Bootan is rungzebe, was taken, together with the rest of the Soubah, covered with enormous masses of rocky mountains, many of by the Maharattas, about 1760. In October, 1803, shortly which rise to a considerable height. Between the mounafter the battle of Assye, this city was taken by a detach- tains the valleys, which are extremely narrow, extend south ment of the army under General Wellesley, but was re and north, or nearly so, and are traversed by rivers, which stored to the Maharajah, Dowlut Rao Scindia, on the con for many miles are a succession of cataracts and rapids. clusion of peace in the month of December in the same Different parts however of this country exhibit different year, and the city has since continued subject to his go- physical features. vernment.
Recent observation has shown that elevated plains are The principal commerce of the place is carried on by a generally, if not always, bounded by high lands, which rise peculiar sect of Mohammedans, known as Bohrah, but who considerably above the level of the plains, and it would call themselves Ismaeliah from one of the followers of Mo seem that the height of these mountain-ranges is in some hammed, who lived in the age immediately succeeding that measure proportionate to the elevation of the plains.
At of the prophet. These people, to judge from their personal least, the table-land of Tibet, the highest of all elevated appearance, are of Arab origin, and they adhere to the plains of great extent, is bounded on its southern border Arabiarı costume; many of them are very wealthy, and in- by the highest mountains of the globe, the Himalaya range. habit the best houses in the city: their mosque and ceme- The mountains rise in their lowest parts at least 5000 feet tery are about two miles from Boorhanpore.
above the table-land ; for the mountain-passes by which The Tuptee is here a narrow river, and fordable in the the Himalaya are traversed are found to attain an absolute dry season. Water for the supply of the city is brought by altitude of between 15,000 and 16,000 feet. The summits means of an aqueduct from a distance of 4 m., and is plen- are still many thousand feet higher, and a few of them rise tifully distributed through every street. The grapes, which above 25,000 feet. grow abundantly in the neighbourhood of the city, are said Bootan includes the southern declivity of the Himalaya to be the finest in India.
range, and here on the boundary of Tibet stands the ChaBoorhanpore is distant from Oojein 154 m., from Bombay malari which rises to about 25,000 feet; somewhat more to 240, from Nagpore 256, from Poonah 288, from Agra 508, the east is Mount Ghassa, whose elevation has not been deand from Calcutta 978 m., travelling distances.
termined. The number of passes over the Himalaya in (Mill's Brit. Ind.; Hamilton's Last Ind. Gaz.)
this country is said to be eighteen, but we have information BOORO, an island in the Eastern seas, situated between only about one, the Soomoonang-pass, which traverses the the S. E. coast of Celebes and Amboyna, between 3° and range to the west of Chamalari, and according to the calcu4° S. lat., and 126° and 127° E. long.
lation of Berghaus, deduced from the thermometrical obserThis island is of an oval shape; its length from E. to vations of Saunders, is 15,744 feet above the level of CalW. is 75, and its average breadth about 40 miles. The cutta. It is therefore more than 800 feet lower than the inhabitants of the coast, who are Mohammedans, acknow- famous Nheetee Pass in Kumaon, which according to ledge the authority of the Dutch settlers, but are governed Webb rises 16,569 feet above the same level. immediately by their own chiefs, or oran cayos. The inha The northern parts of Bootan, which belong to the Alpine bitants of the interior, which consists for the most part of region, extend southward from the boundary of Tibet and very high mountains, are the aboriginal Horaforas, and along the southern slope of the Himalaya for about ten subsist upon wild fruits and the produce of the chase. The miles. It appears that within these narrow limits the high south side of the island was formerly much infested by land descends more than 10,000 feet; for the temperature the Papuas, and was in consequence deserted by the natives. indicates that the valleys, which are about ten miles from
At Cajelli or Booro bay, at the N. E. end of the island, the northern boundary and the high passes into Tibet, are is Fort Defence, the settlement of the Dutch. This port is hardly more than 5000 feet above the sea, and in many frequented by South Sea whalers for shelter during the places less. The valley of Tassisudon, according to Bergmonsoons, as well as to obtain wood and water, which are haus, is 4811 feet abovó Calcutta, and that of Panukka is plentiful. The principal productions are rice, sago, and still much lower. This rapid descent constitutes the chavarious kinds of dye and aromatic woods, for which many racter of the northern districts of Bootan. Summits which Chinese vessels come to the island. The Cajeputi tree is are covered with eternal snow, are contiguous to enormous a native of Booro, and its product, known in Europe as mountain-masses of bare, black rocks, which, as they deCajeput oil, may be obtained in considerable quantity. cline in height, begin to display short herbage, with here
(Stavorinus's Voyages, vol. i.; Forrest's Voyage to New and there a straggling barberry-bush. Farther down, the Guinea ; Porter's Tropical Agriculturist.)
hollies make the most conspicuous figure on the slopes, and BOOTAN, or BHOOTAŃ, a name formerly employed give way in some places to stunted pines, but this scanty to designate an indefinite tract of country to the N. E. covering of vegetation is frequently interrupted by steep of Hindustan, is at present limited to the Alpine region, bare rocks, on which here and there a fir starts from a crewhich extends from the banks of the river Teesta eastward, vice. The valleys are so narrow and deep, and the mounand terminates to the N. of Asam, as it is supposed, tains which bound them so steep and high, that the rays of about 92° 40' E. long. As the western boundary reaches to the sun are shut out every hour of the day, except when it 88° 40', the length of the country may be 150 miles, or is nearly vertical. The rivers rush forth like torrents, nearly so. Its extent from N. to S. is only about 100 miles, foaming violently among huge masses of rock that obstruct and is supposed to be included between the parallels of their tortuous course, in which they dash from one side to 26° 30' and 28°. Thus, Bootan would occupy an area of the other. Their progress is only interrupted by numerous 25,000 sq. m., or nearly that of Scotland.
rapids, which continue sometimes for great distances, and It is bounded on the W. by the territories of the Raja their volume is continually increased by the streams which of Sikkim, on the N. by Tibet, and on the S. by Bengal descend from the contiguous heights with the quickness of and Bahar; but we are not informed what people inhabit , an arrow. The spray rising from the numerous water-falls
loads the atmosphere with vapours, and renders the air ex- / which runs along the whole extent of the Himalaya range tremely chilly, even in summer. In September or October from the Brahmapootra to the Ganges at Hurdwar, with the frost begins in the more elevated parts, which are an average breadth of twenty or twenty-five miles, is an uninhabited for four or five months of the year. In sum- entire swamp. Numerous springs issue from the base of mer however they are visited by numerous herds of chowry- the mountains, and unite in rivulets; but as the country is tailed cattle and their herdsmen, as they offer abundant a perfect level, the declivity of the soil is not sufficient to pasture at that season. At the approach of winter, the draw off this large volume of water, which consequently cattle are removed to a few deep gled.
becomes stagnant, and forms a swamp abounding with the Contiguous to this in hospitable Alpine region is the most most exuberant vegetation. The soil is covered with rank pleasant and best cultivated part of Bootan, which occupies grass, reeds, fern, and underwood, among which the bamabout one-half of the whole country, extending about fifty Doo grows to the height of thirty feet, and as thick as a miles from north to south. The mountains, though still man's wrist. It is overtopped by the most compact and covering by far the greatest part of the surface, probably loftiest timber of the forest. From this exhaustless store never, or rarely, attain the height of 10,000 feet, and they the remotest provinces of India, but especially Bengal, dedescend with gentle declivities. These, as well as their sum- rive an ample supply of the best materials for constructing mits, are clothed with high trees, especially pines and firs; boats, and for all purposes of building. This swampy counand in other places with birch, aspen, maple, and yew; but try is the haunt of great numbers of elephants, rhinoceroses, no oak has been found. The valleys are open, and in many tigers, and wild buffaloes; but the exhalations from such places they present to the husbandman a level from one a surface of vegetable matter and swamps, increased by an to two miles broad, but he has extended his dominion to a additional degree of heat reflected from the hills, render considerable distance up the gentle declivities of the adja- the air highly injurious to the health of man. It is consecent mountains, where he cultivates rice and the grains of quently very thinly inhabited, and by a very miserable Europe, while his orchards produce apples, pears, peaches, class of people. Goitres are frequent among them apricots, oranges, and walnuts, and the uncultivated spots Travelling in a country like Bootan is hy no means easy are covered with strawberries, raspberries, and blackberries. and convenient. In the Tariyani it is performed by means The rivers which traverse the larger valleys bring down of elephants; but in the mountainous parts, which have no from the Alpine region great volumes of water, but as the carriage-roads, it can only be undertaken on horsewack, for slope of the valleys is not very great, they continue their which purpose the Tangun horse, the native breed of this course by a tranquil though rapid current, while the smaller country, is the only one that is suitable. Sometimes streams, which descend from the neighbouring mountains, persons must be carried over some steep parts of the rush down with the violence of torrents. Numerous villages, mountains on the backs of men. But every kind of comhermitages, and farm-houses are distributed up and down munication would be quite impossible if the natives the hills and along the banks of the rivers. The climate had not shown great industry in building bridges. The resembles that of the southern countries of Europe. At great variety of these bridges, and their being always Tassisudon, in summer, the thermometer never descends adapted to the river and other circumstances, evince no below 60° nor rises above 80°. The summer is the rainy small degree of ingenuity and judgment. They are geneseason, when showers are frequent, but there are no heavy rally of timber, and if the width of the river will admit, they rains, such as accompany the south-western monsoon in the are laid horizontally from rock to rock. Over broader low plains of Bengal. In winter the country is for some streams, a triple or quadruple row of timbers, one row protime covered with snow, except at Panukka and Andipore jecting over the other, and inserted into the rock, sustain (Wandipore) in the valley of the Tahan-tchien, where snow two sloping sides, which are united by a horizontal platis only occasionally seen. This valley, which begins at form : thus, the centre is raised very much above the curMoant Ghassa, descends more rapidly and much deeper rent, and the whole bridge forms nearly three sides of an than the other valleys, and Saunders found the temperature octagon. Piers are very seldom used, on account of the at Panukka nearly equal to that of Rungpore in Bengal. unequal heights of the banks and the extreme rapidity of the The inhabitants of that place are careful not to expose rivers. The widest river of Bootan has an iron bridge, conthemselves to a vertical sun, while those of Ghassa feel all sisting of a number of iron chains, which support a matted the rigour of winter, and are chilled by perpetual snow; yet platform ; and two chains are stretched above parallel to the both these places are in view of each other. On account of sides, to support a matted border, which is absolutely necesthis mildness of the climate, the Daeb Raja, or sovereign sary to the safety of the passenger, who is not quite at his of Bootan, has chosen Panukka for his winter-residence, ease till he has landed from this swinging, unsteady footing. though it is situated farther north than Tassisudon, where At another place, a bridge for foot-passengers is formed of he passes the summer.
two parallel chains, round which creepers are loosely twisted, Before the rivers reach the low plains of Bengal, they from which suitable planks are suspended, the end of one still descend another slope, which in somewhat more than plank resting upon the end of the other, without being conten miles sinks from upwards of 3000 feet to less than 300. fined. Over deep chasms, two ropes, commonly of rattan, Here the valleys are again close and deep, and so narrow or some stout and flexible osier, are stretched from one that they often do not present along the rivers room enough mountain to another, and they are encircled by a hoop of for men and horses to pass, and the roads have conse the same material. The passenger places himself between quently been made on the side of high mountains along them, sitting in the hoop, and seizing a rope in each hand, deep precipices. The sides of the mountains are in many slides himself along with facility and speed, over a treplaces too steep to admit any kind of vegetation upon mendous abyss. (Turner.) them; in other places they are covered with forests of fine The most considerable river of Bootan is the Tehin-tcbien, trees, which however are useless, being inaccessible: they which traverses the whole country from north to south, rising consist of saul, bamboo, plantains, and others peculiar in the mountain-range between the Chamalari and Mount to this tract, and known to the natives by the names of Ghassa, and running by Tassisudon. Being several miles boumbshi, toumbshi, and rindshi. These large trees are lower down swelled by two considerable tributaries, the clothed with moss and with creepers of surprising length Pa-tchien, which rises near Paro and the Ha-tehien, it and thickness, and not less remarkable for their flexibility finds a passage between the mountains of the lower range, and strength; hence they are an excellent substitute for from whence it is precipitated in tremendous cataracts, and rope.
Agriculture in this district is confined to a few small rushing with rapidity between the high cliffs and rocks that spots ; for though the rocks are covered with a rich and oppose its progress, it descends at length into the plain a fertilé soil, it is hardly ever level enougu to be cultivated. few miles east of Buxadewar, and finally joins the BrahmaCattle, however, and hogs find abundant food in the spon- pootra, not much below Rangamatty, under the name of taneous produce of the woods. This region is exposed to Gadadhar. Its whole course may be about 150 miles. the full south-west inonsoon, and is unhealthy, at least to
Parallel to the Tehin-tchien, but farther to the east, runs strangers, from the month of May till towards the end of the Chaan-tchien, of which however only the upper course September. The swelling of the neck called in Switzerland is known. Two rivers, which rise in the neighbourhood of goitre is more frequent here than in other parts of Bootan. Mount Ghassa, the Ma-tebien and Pa-tchien, unite at the
To the south of this mountain-region, and only divided castle of Panukka, and run to Andipore, or Wandipore, from it by a few miles of gently sloping ground, extends the where they are joined by a third river, the Tahan-tchien, Tariyani, noted all over Bengal for its forests and its un- and the united waters are called Chaan-tchien. Farther healthiness. It belongs partly to Bootan, This region, | down the course of this river is not known, but it is sup