LESSONS IN BOOKKEEPING. 



n 



No loud laugh broke upon the lilont air, 



To tell the wanderers man was nestling there. 



The dead leaves strew the forest walk, 



And withered are the pale wild (lower* ; 

 The frost hangs blackening on the stalk, 

 . low-drop* fall in frozen showers : 



Qono are the spring's green sprouting bowers. 

 Gone summer's rich and mantling Tines ; 



An. I iiutumu, with her yellow hours, 

 On hill and plain no longer shines. 



What is human life, but a waking dream, a long reverie in which 

 we walk as " in u vain show, and disquiet ourselves for naught ? " 

 In childhood we are surrounded by a dim, unconscious present, in 

 which all palpable realities seem for ever to elude our grasp ; in youth, 

 we arc but gazing iuto tho far future of that life for which we are 

 consciously preparing; in manhood, we ore lost iu ceaseless activity 

 and enterprise, and already looking forward to a season of quiet and 

 repose, in which we are to find ourselves, and listen to a voice within ; 

 ami iu old age, we are dwelling on the shadows of the past,* and gilding 

 . ith the evanescent glow which emanates from the setting sun 

 of life. 



Rule 4 and Note 1. " Simple commencing series." 



The old and the young are alike exposed to the shafts of Death. 

 The healthy, the temperate, and the virtuous, enjoy the true relish 

 of pleasure. 



Birth, rank, wealth, Warning, are advantages of slight value, if un- 

 accompanied by personal worth. 



Gentleness, patience, kindness, candour, and courtesy, form the 

 elements of every truly amiable character. 



Sympathy, disinterestedness, magnanimity, generosity, liberality, and 

 8elf-forg(?tfulness, are qualities which universally secure tho esteem and 

 admiration of mankind. 



" Compound Commencing Series." 



In a rich soil, and under a soft climate, the weeds of luxury will 

 spring up amid the flowers of art. 



All the wise instructions of the lawgiver, all the doctrines of the 

 sage, all the ennobling strains of the poet, had perished in the ear, like 

 a dream related, if letters had not preserved them. 



The dimensions and distances of the planets, the causes of their 

 revolutions, the path of comets, and the ebbing and flowing of tides, 

 are now understood and explained. 



The mighty pyramid, half buried in the sands of Africa, has nothing 

 to brinj,' down and report to us, but the power of kings, and the 

 servitude of che people. Il asked for its moral object, its admonition, t 

 its sentiment, its instruction to mankind, or any high Ind in its erec- 

 tion, it is silent ; silent as the millions which lie in the dust at its 

 base, and in the catacombs which surround it. 



Yes, let me be free ; t let me go and come at my own will ; let 

 me do business, find make journeys, without a vexatious police or 

 insolent soldiery to watch my steps ; let me think, aud do. and speak 

 what I please, subject to no limit but that which is set by the common 

 weal ; subject to no law but that which conscience binds upon me ; 

 and I will bless my country, and love its most rugged rocks, and its 

 most barren soil. 



Exception 3. " Poetic and pathetic series." 

 Wheresoe'er thy lot command, 



Brother, pilgnni, stranger, 

 God is ever ueur at hand, 

 Golden shield from danger. 



Rocks of granite, gate* of brass, 



Alps to heaven soaring, 

 Bow, to let tho wishes pass 



Of a soul imploring. 



From the phantoms of the night. 

 Dreaming horror, pale affright, 

 Thought* which rack the lumberinf IN 



Fear* which haunt the realm of rest, 

 A i.. I the wounded mind's remorse, 



. tin; tempter's secret force, 

 Hide us 'neath Thy mercy's shade. 



From tho stars of heaven, and the flowers of earth ; 

 From the pageant of power, and the voice of mirth; 

 From the mist of the morn on the mountain's brow j 

 From childhood's song, and affection's vow; 

 From all save that o'er which soul * bears sway, 

 There breathes but one record," passing away ! " 



When the summer exhibits the whole force of active nature, and 

 shines in full beauty and splendour ; when the succeeding season offer* 

 its " purple stores and golden grain," or displays it* Mended aad 

 softened tints ; when the winter puts on its sullen aspect, and bring* 

 stillness and repose, affording a respite from the labours which hare 

 occupied the preceding months, inviting us to reflection, and itnaimi- 

 sating for the wont of attractions abroad, by fireside delight* and 

 home-felt joys ; in all this interchange and variety, we find reason to 

 acknowledge the wise aud benevolent care of the God of seasons. 



In that solemn hour, when exhausted nature can no longer sustain 

 itself ; when the light of the eye is waxing dim ; when the pulse of life 

 is becoming low and faint ; when the breath labours, and the tongue 

 falters ; when the shadow of death is falling on all outward things, and 

 darkness is beginning to gather over the faces of the loved ones who 

 are weeping by his bedside, a ray of immortal hope is beaming from 

 his features : it is a Christian who is expiring. 



Note 2. " Repeated and heightening rising inflection." 



I ask, will you in silence permit this invasion of your rights, at 

 once wanton, mischievous, uncalled for, and unnecessary? Win you 

 patiently tolerate the annihilation of all freedom, the appointment of 

 a supreme dictator, who may, at his will, suspend ail your rights, liber- 

 ties, and privileges ? Will you, without a murmur of dissent, submit 

 to a tyranny which nearly equals that of the Russian autocrat, and i* 

 second to that of Bonaparte ? * 



" Repeated and increasing falling inflection."^ 



Was it the winter's storm, beatintr upon the houseless heads of women 

 and children? was it ImrJ labour and spare meals? was it diaeaae? 

 was it the tomahawk ? was it the deep malady of a blighted hope, a 

 ruined enterprise, and a broken heart ? was it some, or all of these 

 united, that hurried this forsaken company to their melancholy fate ? 



Yes, after he bos destroyed my belief in the superintending prori- 

 dence of God, after ho has taught me that the prospect of an hem- 

 after is but the baseless fabric of a vision, after he has bred and 

 nourished in mo a contempt for that sacred volume which alone throws 

 light over this benighted world, after having argued me out of my 

 faith by his sophistries, or laughed me out of it by his ridicule, after 

 having thus wrung from my soul every drop of consolation, and dried 

 up my very spirit within me ; yes, after having accomplished this in 

 the Beacon of my health and my prosperity, the sceptic would come 

 to me while I mourn, and treat me like a drivelling idiot, whom he 

 may sport with, because he has ruined me, and to whom, in the 

 plenitude of his compassion too late and too unavailing he may talk 

 of truths in which he himself does not believe, and which he has 

 long exhorted me, and has at last persuaded me, to cast away as 

 the dreams and delusions of human folly. 



* Falling slide of contrast to tho preceding clause. 



t All the emphatic series, even in suppositive and conditional 

 expression, being, like enumeration, cumulative in effect, and corre- 

 sponding, therefore, to climax in style, are properly read with a pre- 

 vailing downward slide iu the "suspensive" or slight form, which 

 belongs to incomplete but energetic expression, and avoids, accordingly, 

 the low inflection of cadence at a period. 



t Emphasis, and length of clause, may substitute the " moderate " 

 falling slide for the slight " suspensive " one. But tho tone, m such 

 cases, will still be perfectly free from the descent of a cadence, which 

 belongs only to the period. 



LESSONS IN BOOKKEEPING. VL 



THE next book that is journalised is the Bill-Book. In per- 

 forming this operation, yon make Bill* Receivable Dr. to Sundries 

 for all the Bills received, that is, which are drawn by you or 

 transmitted to you during the month ; yon then specify the 

 names of all the Person* on whose Account the Bill* hare be*n 

 received, at the same time collecting the sums of all those 

 received on the same persons account into one amount, as done 

 in journalising the Cash Book ; and if Bills hare been received 

 on only one person's account, make Bills Receivable Dr. in that 

 person. Next make Sundrws Dr. to Bills Payable, for all the 

 Bills accepted daring the month ; then specify the name* of all 



* The inflection of any clause always lies on the emphatic word ; 

 and, if that word is a polysyllable, on the accented syllable chiefly, 

 although not always exclusively. 



f This inflection both begins higher, and ends lower, every time it 

 is repented. 



