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correctly posted, as to the amount thereof, but also if it be rightly entered to the debit or credit of its proper account. This examination differs from the modes that have heretofore been practised, as well in expedition as in the certain accuracy which attends the process; it being only necessary to cast up the columns through the ledger debits and credits, according to the examples given, and the amount of those columns, if right, must agree with the columns in the day-book for the same corresponding space of time. These castings should take place once a month, and, if the amounts do not agree, the posting must then, but not else, be called over; and when the time, whether it be one, two, three, or four months, that is allotted to each column of the ledger, is expired, the amount of each column should be put at the bottom of the first page, and car. ried forward to the bottom of the next; and so on to the end of the accounts; taking care that the amount in the day-book, of each month's transactions, be brought into one gross amount for the same time. But, although this process must prove that the ledger contains the whole contents of the day-book, and neither more nor less, yet it is not complete without the mode of ascertaining if each entry he posted to its right account, which may be ascertained by the following method. I have laid down a rule that a letter, which may be used alphabetically in any fim or shape that is agreeable, shall be affixed to each account in the ledger, and the same letter prefixed to the names in the alphabet, these let
ters being used as marks of posting, and affixed to each account in the day-book as it is posted; it is only necessary therefore to compare and see that the letter affixed to each entry in the day-book is the same as is prefixed to the same name in the alphabet; a difference here shews of course an error, or else it must be right. At the end of the year, or at any other time, whenpersons balance their accounts, if there be no objection to the profits of the trade appearing in the books, the stock of goods on hand at prime cost may be entered in the day-book, either the value in one amount, or the particulars, specified, as may be most expedi ent, and an account opened for it in the ledger, to the debit of which it must be posted. The casting up of the ledger must then be completed, and when found to agree with the day-book, and the amount placed at the bottom of cach column, subtract the credits from the debits, and it will shew the profit of the trade; unless the credits be the greater amount, which will shew a loss. In taking off the balances of the ledger, one rule must be observed, and it cana not be done wrong as you pro deed, first see the difference b: tween the whole amounts of the credits and debits on each page for the year, with which the difference of the outstanding balances of the several accounts ca each page must exactly agree, or the balances will not be token right. By this ke'i$$ every page will be proved as you procqed, and the balances of ten. thousand ledgers, on this plan, could not upokservedly be taken of wrong, Inwitness whereof, &c.
Account f an Improvement in Sea Compasses; by Mr. B. R m ns, of Pensacola. From the Philosophical Transactions of the American PhiLosophical Society.
THE common mariner's compass has always appeared to accurate observers as an imperfect in strument, but in nothing has it proved to be more defective than in its use in storms; the heaviest brass compasses now in use are by no means to be relied on in a hollow or high sea. This is owing to the box hanging in two brass rings, confining it only to two motions, both vertical, and at right angles with each other; by which confinement of the box, upon any succussion, more especially sudden ones, the card is always put into too much agitation, and, before it can well recover itself, another jerk prevents its pointing to the pole; nor is it an extraordinary thing to see the card unshipped by the violence of the ship's pitching. All these inconveniencies are remedied to the full, by giving the box a vertical motion at every degree and minute of the circle, and compounding these motions, with a horizontal one, of the box, as well as of the card. By this un confined disposition of the box, the effects of the jerks on the card are avoided, and it will always very steadily point to the pole. Experience has taught me, that the card not only is not in the smallest degree affected by the hollow sea, but that, in all the vio lent shocks and whirlings the box can receive, the card fies as still as, if in a room unaffected by the least motion.
Lately a compass was invented and made in holland, which has all
these motions. It is of the size of the common brass compasses; the bottom of the brass box, instead of being like a bowl, must be raised into a hollow come, like the bottom of a common glass bottle: the vertex of the cone must be raised so high as to leave but one inch between the card and the glass; ́ the box must be of the ordinary depth; and a quantity of lead must be poured in the bottom of the box, round the base of the cone; this secures it on the stile whereon it traverses.
This stile is firmly fixed in the centre of a square wooden box, like the cominon compass, except that it requires a thicker bottom. The stile must be of brass, about six inches long, round, and of the thickness of one-third of an inch; its head blunt, like the head of a sewing.thimble, but of a good polish: the stile must stand per." pendicular. The inner vertex of the core must also be well polished; the vertical part of the cone ought to be thick enough to allow of a well polished cavity, suff cient to admit a short stile, pro. ceeding from the centre of the card whereon it traverses. The com pass I saw was so constructed; bet I see no reason why the stile might not proceed from the centre of the vertex of the cone, and so be re ceived by the card the common way. The needle must be a magnetic bar, blunt at each end; the glass and cover are put on in the common way.
A compass of this kind was given by the captain of a Dutch man of war to captain Barnaby of the Zephyr sloop this gentleman gave it to me to examine, and was very profuse in his encomiums thereon,
taying, that in a very hard gale, which lasted some days, there was ho other compass of any service at all; indeed, to me it appears to deserve all the praise he gave it.
Receipt to cure the Complaint of the
Water in Sheep.
IT has been often remarked, how little the disorders incident to sheep are even known in sheep countries. The common shepherds keep pace with the common farriers, and only observe, that the animals have al. ways died, mast die, and they cannot help it.
The following experiment there. fore may be useful to the public, communicated to me by a tenant of mine.
A farmer near Kilham turned his flock of sheep into a field of turnips he had hired, which were remarkably strong and good. In a short time he lost about twenty of them by the disorder called the Water. He grew so alarmed in consequence, that he removed his sheep, and would eat no more of the turnips. On this the owner of the land re. monstrated, and insisted on the tur. nips being eaten upon the ground. After some little time and alterca. tion, the farmer brought back his flock, and shortly after about six more died. On this he took his final leave of the turnips, and said, "They killed sheep, and would have nothing more to do with them.", The owner of the land had them publicly cried, but the turnips had got so bad a name, that with no little difficulty they were let at half price. The next farmer sent on his sheep, and in a short time lost about eight or ten, On this second disaster the reputation of the turnips was gone entirely, and my tenant had the offer of them VOL. XXXVIII.
for nothing, provided he would cat them up, to which he agreed.
He sent there six hundred and thirty sheep, so that the experiment was a very full and fair one. The method he pursued he had heard of in Northumberland. As soon as the sheep had filled themselves with the turnips, he made his shepherd go amongst them and move them about. They voided in consequence a good deal of water. He did this for some days at stated intervals, and sometimes made his shepherd go amongst them in the middle of the night. By this method they were never suffered to lie long and swell with what they had eaten. The consequence of this proceeding was, that after eating up the whole of these fatal tur nips, he removed his six hundred and thirty sheep all in good condition, without the loss of a single sheep.
Two circumstances may fairly be deduced from the above experi ment: The first, that the complaint of the water, which frequently kills sheep when first put on to turnips, arises from their gorging themselves with this watry food, and then remaining without exercise to carry off the beginning complaint: The second, that this method may tend to prevent the disorder, at the small expence of a little trouble to the shepherd.
Should this method prove on trial as successful as the experiment gives me hope, the farmer will have many reasons to thank the man who tried it, and the public will be obliged by the communica tion.
I have the honour to be, &c. EDWARD TOPHAM. Wold Cottage, hear Driffield, April 26.
A shart Account of several Gardens near London; with Remarks on some Particulars wherein they excel or are deficient, upon a View of them in December, 1691.--From the Archeologia, Vol. XII.
1. HAMPTON Court Garden is a large plat environed with an iron palisade round about next the park, laid all in walks, grass plats, and borders. Next to the house, some fat and broad beds are set with narrow rows of dwarf box, in figures like lace patterns. In one of the lesser gardens is a large green-house divided into se. veral rooms, and all of them with stoves under them, and fire to keep a continual heat. In these there are no orange or lemon trees, or myrtles, or any greens, but such tender foreign ones that need con, tinual warmth.
2. Kensington Gardens are not great, nor abounding with fine plants. The orange, lemon, myrtles, and what other trees they had there in summer, were all removed to Mr. London's and Mr. Wise's green-house, at Brompton-park, a little mile from them. But the walks and grass are laid very fine, and they were digging up a plat of four or five acres to enlarge their garden.
3. The Queen Dowager's Gar.
den at Hammersmith has a good green-house, with an high erected front to the south, whence the roof falls backward. The house is well stored with greens of common kinds; but the queen not being for curious plants or flowers, they were not of the most curious sorts of greens, and in the garden there is little of value but wall trees; though the gardener there, Mons. Herman Van Guine, is a man of great skill and industry, having raised great numbers of orange and lemon trees by inoculation, with myrtles, Roman bayes, and other greens of pretty shapes, which he has to dispose of.
4. Beddington Garden, at present in the hands of the duke of Norfolk, but belonging to the fa. mily of Carew, has in it the best orangery in England. The orange and lemon trees there grow in the ground, and have done so near one hundred years, as the gardener, an aged man, said he believed. There are a great number of them, the house wherein they are being above two hundred feet long; they are most of them thirteen feet high, and very full of fruit, the gardener not having taken off so many flowers this last summer as usually others do. He said, he gathered off them at least ten thou
sand oranges this last year. The heir of the family being but five years of age, the trustees take care of the orangery, and this year they built a new house over them. There are some myrtles growing among them, but they look not well for want of trimming. The rest of the garden is all out of order, the orangery being the gardener's chief care; but it is capable of being made one of the best gardens in England, the soil being very agreeable, and a clear silver stream running through it.
5. Chelsea Physic Garden has great variety of plants, both in and out of green-houses. Their perenhial green hedges and rows of dif. ferent coloured herbs are very pretty, and so are their banks set with shades of herbs, in the Irish stick way; but many plants of the garden were not in so good order as might be expected, and as would have been answerable to other things in it. After I had been there, I heard that Mr. Watts, the keeper of it, was blamed for his neglect, and that he would be removed.
6. My lord Ranelaght's Garden being but lately made, the plants are but small; but the plats, bor. ders, and walks, are curiously kept and elegantly designed, hav. ing the advantage of opening into Chelsea College walks. The kit chen gardens there lie very fine, with walks and seats, one of which, being large and covered, was then under the hands of a curious painter. The house there is very fine within, all the rooms being wainscoted with Norway oak, and all the chimnies adorned with carving, as in the council chamber in Chelsea College.
7. Arlington Garden, being now in the hands of my lord of Devonshire,
is a fair plat, with good walks both airy and shady. There are six of the greatest earthen pots that are any where else, being at least two feet within over the edge; but they stand abroad, and have nothing in them but the tree holyoke, an indifferent plant, which grows well enough in the ground. Their green-house is very well, and their green-yard excels; but their greens were not so bright and clean as farther off in the coun try, as if they suffered something from the smutty air of the town.
8. My lord Fauconberg's Gar den, at Sutton Court, has several pleasant walks and apartments in it; but the upper garden next- the house is too irregu lar, and the bowling-green too little to be recommended. green-house is very well made, but ill set. It is divided into three rooms, and very well furnished with good greens; but it is so placed, that the sun shines not on the plants in winter when they most need its beams, the dwellinghouse standing betwixt the sun and it: The maze or wilderness there is very pretty, being all set with greens, with a cypress arbour in the middle, supported with a well. wrought timber frame; of late it grows thin at the bottom, by their letting the fir-trees grow without their reach unclipped. The inelosure, wired in for white pheasants and partridges, is a fine apartment, especially in the summer, when the bowers of Italian bayes are set out, and the timber walks with the vines on the side are very fine, when the blue pots are on the pedestals on the top of them, and sɔ is the fish-pond with the greens at the head of it.